LIBRARY OF THE UNIVERSITY OF CALIFORNIA. Accession 9,946'5 • CIms SEP 23 if^^"' REPORT or. Qi^CvJr- POOR LAW COMMISSIONERS LOCAL TAXATION 33j) ^iitf)oritj). LONDON: ' . PUINTKD BY W. CLOWES AND SONS, STAMFORD-STREET, FOR HER MAJESTY*S STATIONERY OFFICE. 1844. GENEB^L f. ^ \ ■v. CONTENTS OF REPORT. Page Introduction 1 Extent ok the Subject : — Connection of Poor's Rate with all the other Local Taxes 1 Definition of the Local Taxes 6 Arrangement of the subject of the Report 7 ON THE EXISTING LAW AND PRACTICE. Enumeration of the Local Taxes 7 Body of Law extant on the Subject 8 The Introduction and progress of the Taxes : — The Constable's Rate, Town Ley — or Town Cess 9 The Hundred Rate 10 The County Rate ^ 11 The Gaol Fees' Rate 15 The Rate for the Burial of the Dead 15 The Rate for County Lunatic Asylums 16 The Rate for Shire Halls 16 The Police Rate 16 The Borough Rate 16 The Boroufih Watch Rate 17 The Church Rate 17 The New Church Rate and Burial Ground Rate 18 The Sewers Rate 18 The General Sewers Tax 19 The Poor's Rate 19 The Highway Rate 22 The Lighting and Watching Rate 22 The Militia Rate 22 The Workhouse Building Rate 22 The Survey and Valuation Rate 22 e pkesent Purposes and Applications of these Rates: — Multiplication of the purposes and anomalies 22 Reduction of the number of rates — by consolidation 23 — by illegal practices 24 ■" — by the interposition of legal difficulties 24 — by obsolescence of the occasions 25 ^ ^ The number of Rates usually levied 26 Amount of Money levied by Local Taxes — — difficult to be ascertained 26 Amount of Poor's, County, Highway, and Church Rates. ... 27 Comparison of the amount of Local, and of General Taxation . . 29 The Property Affected by these Taxes : — The Poor's Rate and the like taxes in reality - — Property Taxes 30 1>9463 a1 IV CONTENTS. Page Ist. The kinds of Property Liable, — the terms of the Statutes in which the liability is created . . 30 — liable expressly : — Lands 31 Houses 32 Tithes impropriate and propriations 32 Coal Mines 32 Saleable Underwoods 32 — liable by implication : — The principle of construction adopted by the Courts of Law. . 33 Property constituting the ability of parsons and vicars — tithes — pensions — oblations 34 Property constituting the ability of * inhabitants' 35 viz., Stock in Trade 35 difficulties encountered in its assessment ...... 35 history of its liability 36 Some peculiarities in the liability of property to other rates, on the basis of the Poor's Rates 39 Property liable to the Miscellaneous taxes 40 —to the Church Rate 40 Lands 40 Houses 41 Stock 41 Tolls 41 — to the Sewers Rate 41 Lands 41 Tenements 42 Rents 42 Common of pasture . 42 Profit of fishing 42 Other commodities 42 Recapitulation. — Disregard of the law, in the exiiiting practices . 42 2nd. The principles on which property is valued. Principle of Assessment. Of the standard of rateable value . 43 Of the valuation of lands, &c 44 — acreage 45 — rent 45 — outgoings in taxes, &c 45 — outgoings for repairs 46 DS'fiaition of rateable value by the Parochial Assessments Act, 6 & 7 Wm. IV., c. 96. § 1 46 defects of this definition 47 Of the valuation of personalty 48 anomalous and arbitrary 48 temporary exemption of personalty 49 Practice of under-valuing property 50 Operation of the Parochial Assessments Act 51 — increased inequalities 51 Defects in Valuations in Rates other than Poor's Rates ... 53 — County Rate Valuations 53 Variety of practices 54 — Sewers Rate Valuations 56 The law disregarded in practice ^ , , • , 57 The Persons liable to thesk Taxes : — 1st. To the taxes of the Poor's and County Rate Series. Disagreement in the terms of the Statutes 57 * Inhabitants' 57 ' Parson or vicar' 58 CONTENTS. V Page * Occupiers' • 58 difficulties in ratincj occupiers — smallness of tenements — 59 frequent change of occupation ....♦*... 59 attempts to meet these difficulties 60 7 Geo, II., c. 3 60 59 Geo. III., c. 12, s. 19— defects of this enactment ... 60 its operation beneficial 62 Occupiers of Land charged with tithe commutation rent-charge . 63 Occupiers jointly liable with owners, to Rates for Lunatic Asylums 63 2nd. To Taxes of the Miscellaneous Series. Church Rate :— Parishioners • . 63 Occupiers 64 Owner of the glebe 64 Persons who may be exempted 64 Sewers Rate : — Persons doing damage 64 Persons holding lands, &c .65 Persons who might suffer damage .....,., 65 The King — his tenants and farmers 65 Outgoing and incoming tenants 65 General Sewers Tax : — Occupiers of property within the jurisdiction of the Court . 65 The number of persons liable to these taxes 66 Limitations in the Pkoportions, Amount, and Duration of Rates. Scales 67 Limit to amount 67 Periods for making Rates 68 Districts in which Rates are to be made. 1. Independent districts 70 2. Aggregate districts ^ . 72 Various origins, purposes, and extent of these districts 74 Disputed boundaries 77 — settlement of disputes as to parochial boundaries 77 — as to county boundaries 77 The Process of Making and Amending Rates. The making of Rates — books 4 . , . 78 — in independent districts 78 — in aggregate districts 78 Allowance and confirmation of Rates 79 Publication 80 Amendment — — Amicable 80 — Litigious 80 . Certiorari , . 81 Injunction 82 Appeals 82 to Quarter Sessions 82 to Special Sessions 84 peculiarities as to Church Rates 86 as to Sewers Tax. ..... i 88 Actions 88 Costs 89 The Collection and Levx ok Rates. Rates due — on publication 90 — on demand 90 VI CONTENTS. Page Levy — of independent rates : Collection 90 Officers for collection 90 Conflict of authorities 91 Enforcement By distress 93 procedure .94 levy, notwithstanding a pending appeal 95 levy after amendment 95 levy after rate quashed 95 By commitment to gaol .95 Against persons substituted 95 By decree and sale of lands 96 By fines, amerciaments, pains, &c 96 By mandamus 96 By suit for subtraction of Church Rate 97 — of Aggregate Rates 97 Remedies for unlawful levy of rates — Replevin 98 Action of Trover 98 Action of Trespass 98 Action on the Case 98 Protections to officers, &c., against actions 98 Appeal— 17 Geo. II. c. 38 ; 1 and 2 Geo. IV. c. 85, § 3—qu. its opera- tion P 98 Lodgement anj) Custody ov Rates : — Importance of the subject 99 Officers invested with the custody 99 Accounts. Legal responsibilities of officers for the funds under their control. . • 101 Requisites for efficient accountability . , .102 Certain rates not subjects of account 102 Certain rates subjects of multitudinous accounts 102 Most rates subjects of some account 102 — the Poor's Rate account and audit 103 conflict of authority of justices and auditors 105 — the Constables' Rate — no account 107 —the Highway Rate 108 — the Lighting and Watching Rate Ill — the Militia Rate — no account 113 —the Church Rate 113 — the Sewers Rate 114 — the General Sewers Tax 115 — the County Rate 115 — the Rate for Lunatic Asylums . . 117 —the Rate for Shire Halls 118 —the Police Rate 118 —the Borough Rate 120 —the Watch Rate in Boroughs 121 Officers chauqed with the execution ok thk Law. 54 denominations of officers 121 not less than 180,000, simultaneously in office 121 List of officers 122 REMEDIES :— Defects in law and abuses in practice resumed 144 Suggestions of some amendments 147 to assimilate the incidence of the local rates on persons and pro- perty 147 CONTENTS. Vll Page to consolidate the local rates, so far as assessment and collection are concerned, into one general rate 148 to modify the law as to the property liable, viz : 152 to exempt stock in trade from all the rates . . . . . . . .152 to make mines and woods liable 153 to settle the claims of the tithe-owners : — their claim to exemption proportionate to occupiers' profits, dis- cussed 168 — their claim to compensation for the exemption of stock in trade, discussed 170 — their claim to an exemption for their rent-charge, from rates made for improvement of land and for personal protection, dis- cussed 172 — their claim to an exemption in respect to the value of their services, discussed 176 — their claim to protection against the under valuing of other pro- perty, discussed 179 to provide for a constant and strict re-valuation of property . . , 183 — and for a cheap and efficient appeal against unfair valuation . 191 amicable amendment of rates 191 arbitration of experts . .191 award to be confined to questions of value 193 to be final 193 jurisdiction of Quarter Sessions reserved in questions of right . 193 — suggestions resumed . . . 193 to repeal the annual audit of overseers' accounts, by justices of the peace 196 to extend the audit of poor's rate, by the paid auditors, to other local taxes 196 Recapitulation of the amendments proposed • » 201 These amendments, not inseparably connected 205 Appendix 207 [The Appendix to the folio copy of the Report contains summaries of the statute law relating to each of the Local Taxes. Their extent woul d ^^ not allow of their being reprinted in an octavo volume, only a list ofK^ the statutes digested, and the Summary of the Poor's Rate are reprinted in this volume.] i PALIFOB^^ REPORT. TO THE RIGHT HON. SIR JAMES GRAHAM, Bart., M.P., Her Majesty'' s Principal Secretary of Slate for the Home Department. Poor Law Commission Office, Sir, Somerset House, June 1, 1843. In January, 1841, the Marquess of Normanby, then Her Majesty's Principal Secretary of State for the Home Depart- ment, communicated to us his desire that we should prepare a statement of the present condition of the law relating to the Poor's Rate and other local taxes. From the first appointment of the Poor Law Commission, the attention of the Commissioners has, from various causes, been unceasingly called to the subject of the Poor's Rate. The Pooi* Law Amendment Act imposed on the Commissioners the duty of regulating the accounts to be rendered by the persons concerned in the assessment, collection, and expenditure of that tax, and the appointment of paid Auditors under that Act has produced in all parts of the country an increased attention to its legal purposes and its applications. The questions that arise upon the powers of Overseers and Guardians in disposing of its proceeds, and upon the duties of the Auditor in allowing, or disallowing, or reducing charges, are very numerous and various in their character, and constantly afford examples of the operation of the law, and sug- gest instances of defects in its provisions. Moreover, the Paro- chial Assessments Act, passed in the year 1836, invested the Commissioners with new duties in respect of the valuation of pro- perty for the purposes of the tax, and gave rise to much dis- cussion, the whole of which has proved a daily subject of the correspondence of the Commission. The valuati^on for the purposes of the Poor's Rate being used almost universally as the basis of all the other local taxes, it fol- lows that the consideration of questions relating primarily to the Poor's Rate has frequently involved the consideration of the law, and of the prevailing practices in relation to those other rates. Extent of the Subject of this Report » The Poor's Rate is so connected legally, or in practice, with the whole of the other local rates, that it is impossible to introduce any considerable amendment or modification in respect of the B 2 REPORT ON LOCAL TAXATION. RATING. Poor's Rate singly, without producing unintentional anomalies Extent^ubject.^^^ irregularities throughout almost the whole system of our local taxation. Thus, for instance, the protection of the Poor's Rate by a more effectual Audit, without applying contemporaneously a similar protection to the other Rates has not always prevented a perpe- tuation of many of those objectionable practices which it was more immediately intended to put an end to, but has, in some cases, only transferred the abuse to another rate. Even as re- gards the great object of controlling and restraining of out-door relief to the able-bodied, it has, in some measure, failed, for it has not prevented a portion of that species of relief from being cast upon the Highway Rate, in a manner even less subject to control than the same kind of relief was under the old poor laws. Through the like omission, the Church Rate has been frequently misapplied for the payment of various illegal and irregular charges. To cite another instance, it was announced by the preamble of the Parochial Assessments' Act (6 & 7 Wm. IV. c. 96), as its chief piu'pose, " to establish one uniform mode of rating for the " relief of the poor throughout England and Wales." It was espe- cially intended to prevent parishes from making low valuations of their property with the view to escape from their fair shares of contribution towards the County Rates, Hundred Rates, Police Rates, Borough Rates, and the other rates of like nature, which are levied upon an aggregate of individual parishes in the pro- portion of their several assessments. Nevertheless, it is certain that in many counties, and in a vast number of cases, the ine- quality which formerly prevailed has been aggravated by the operation of the Act. For although it is true that before the Act was passed, parishes were generally assessed much below their value, yet in the same county, or in the same district contributing to any general rate, it was usually found that the parishes were under-valued nearly all in the same proportion, and therefore with some approach to equality as amongst themselves. The Act, indeed, contemplated a much more perfect uniformity, but as it only authorizes the making of a new valuation where the parish or union officers themselves apply for il, it has naturally followed that a majority of parishes have not been brought under the ope: ration of its provisions. In the cases where new valuations have been made it is to be presumed that the parishes are rated not only to the Poor's Rate, but to the County Rate, and other simi- lar general rates, nearly on their full value, while the other parishes in the same districts in which new valuations have not been made, contribute in the same proportion as before. The obvious consequence is, that the '' uniform mode of rating for the '' relief of the poor," so far as the valuation of property is concerned, is less nearly attained at present than before the Act was passed, REPORT ON LOCAL TAXATION. 3 and that the inequality of the burden of the County Rates, and of rating. all other general rates imposed on the basis of the Poor's Rate is ExtenufsuhjecL greatly aggravated by the partial operation of the very measure intended for its correction. The Act to exempt Stock in Trade from Poor's Rate presents another and a striking instance of the impossibility of legislating for the Poor's Rate alone, without incurring the danger of intro- ducing extensive anomalies and unforeseen modifications in other parts of the system of local taxation, to which the attention of Parliament is not at the time specifically directed. By repealing the liability of personal property to the Poor's Rate, the liability was also of necessity repealed in respect of all rates which may be paid out of the Poor's Rate. Thus the ordinary County Rate, the County Rate for Lunatic Asylums, the Rate for the Burial of the Dead, the Hundred Rate and the Borough Rate, and the Borough Watch Rate (where they are paid out of the Poor's Rate, as they may lawfully be in certain cases), appear to be affected by the repeal of the liability of Stock in Trade, exactly in the same manner as the Poor's Rate itself. And when the same rates are to be raised in extra-parochial places, where they are directed to be laid upon the property which would be rated to the Poor's Rate, the courts of law would probably hold that the subsequent exemption of personal property from Poor's Rate operates as an exemption also from these other rates. But, on the other hand, where these rates are to be paid out of the Con- stables' Rate, as in the northern counties, the liability of stock in trade to contribute to them is not repealed ; for the Constables* Rate, as well as the Highway Rate, the Lighting Rate, the Militia Rate, the Church Rate, and the Burial Ground Rate, still include Stock in Trade, as before the passing of the Act. In the case of some of the otlier rates, it is difficult to judge whether the exemption from the Poor's Rate extends likewise to them or not. Tlie Rates for Gaol Fees, the Police Rates, Borough Rates, and the Borough Watch Rate, when this is not paid out of the Poor's Rate, are in this doubtful predicament. We do not consider it necessary to multiply instances of the inconvenience of legislating on the subject of the Poor's Rate, without taking into consideration at the same time, the whole of the law relating to that Rate, and also the law relating to all the other local rates, whether framed upon the same system as the Poor's Rate or upon any other system;* but we believe that * The following, however, are some instances referred to in a memorandum by the compiler of Appendix A. " In considering these instances, it is right that it should he borne in mind that Instances of un- there is no other subject upon which the existing legislation is in fact so certain, or informed legisla- upon which Parliament and the public generally are so accurately informed, and so *^°"' intelligibly and directly interested, as the present subject of Taxation. In respect of most other rights conferred, and obligations imposed, by the legislature, a certain latitude of enjoyment and of obedience is inevitable, and much of the effect of the b2 4 REPORT ON LOCAL TAXATION. RATING, scarcely one instance could be found of recent legislation upon the fixientofSuhject. subject of the Poor's Rate which has not indirectly produced as much inconvenience and confusion in regard to other rates, as it has cured or prevented in regard to the Poor's Rate itself. law may safely be made to depend on the general sense which people have of their reciprocity of interest, — every person subject to an obligation at one moment, bein>» equally entitled in his turn to the enjoyment of the right conferred, and to i)enefit by the obligations imposed on others, for securing its enjoyment. In matters of taxation, the recognition of the burden of the obligation is always easy, but the perception of the reciprocal benefits to be enjoyed is less easy and less general. Precision of expression is universally felt to be necessary, when every man is to be compelled to make definite sacrifices, and submits to the law with reluctance. This precision of expression is also most easily attained, because the liabilities are depen- dent on simple circumstances, are not subject to be modified or rendered intricate by complicate private arrangements, and are measured by arithmetical (that is, by easily definable) proportions ; the whole of the law is put into operation through the ministration of special functionaries, whose information, when new legislation is contemplated, is always officiously offered or readily to be procured. No subject could therefore be selected, of which the matter is in so defined a form as the present, or so clearly expressed, and so little likely to afford examples of ignorance in Parliament of the existing state of the law at the time when they legislated. Nevertheless, even here, the instances are sufficiently numerous and striking to illustrate the prevailing fashion of legislation. " Scarcely anything can be more material than the declaration of the Persons or Properties to be rendered liable to a tax. Yet there is hardly an instance in any modern Act, where the intention has been to impose the tax on the basis of the Poor's Rate, in which the purpose has been legally or unambiguously effected, not because there is any the smallest difficulty in effecting it, but merely because the draftsman dispensed himself from looking at the statute of the 43 E/iz., and Parliament and the public had no ready means of checking the draftsman while the bill was in progress. Thus the Highway Hates are made taxes on the Property, without apparently following the Person (App. A, Highway Rate, par. 30, and note preceding 74.) The fiame defect applies to the Lighting and Watching Act, 3 8c 4 fVm. IF., c. 90, s. 9 (App. A, Lighting Rate, par. 30> 70), with the addition of a positive confusion as to the Persons liable, caused by the use in section 33 of the terms ^owners and occupiers of land,' terms not reconcileable with those of the statute of Elizabeth, (App. A, p. 247, 111). In other cases the error is reversed, and the Property is left to be interred, and the Persons only fixed, and this often with gross inaccuracy; thus in the Militia Rate Act (43 Geo. 111., c. 90, *. 42), the persons described as liable are the ' inhabitants of the parish, &c., according to the Rate made for the Relief of the Poor,' the strict effect of which is to omit both the chief Persons and chief Property, subjects of the Poor Rate, namely, the occupiers of the real property and the tithe-owners, and to charge only the persons liable to Poor's Rate in respect of stock in trade. The defects of the Act for the General Sewers Tax, in this respect, have been partly described above. The County Rate Acts, imlike the Militia Rate Act, refer to the ' occupiers of estates and property,* and omit inhabitants, as well as parsons and vicars (55 Geo. III., c. 51, s. 12,) ; while as regards the Property to be rated, the confusion is extraordinary, being described for parishes, where Poor Rates are made, by terms inapplicable to the property liable to Poor's Rate (App. A, p. 419, par. 30), while for extra-paroohial places, where no Poor's Rate is made, the liability of property is strictly identified with the liability to Poor's Rate (App. A, p. 420, par. 30). The same coufusion is extended, by adoption, to the Coimty Rate for Shire Halls, to the Rate for Burying Dead Bodies, and apiiarently to the Rale for Lunatic Asylums. Not to make the enumeration fatiguing, reference may at once be made to the proper Titles in App. A, to show that in this the most important provision in relation to every tax, the confusion ia almost universal. '' After the declaration of the liabilities of persons and property, one of the sub- jects aMtsni which Parliament would be most vigilant, would be tlie j^rovision for Remedies against an illegal tax, and against iriegulaiities in its imposition. To take the most recent instances of legislation, the 3 4* 4 Vic, c. 88, *. 8, assumes that a right of Appeal is given against the Police Rate in places withiu the county, REPORT ON LOCAL TAXATION. 5 This difficulty, then, of separating the consideration of the eating. Poor's Rate from that of any other of the local taxes is our Exunt~i7suf>jvc' reason for combining the whole system of local taxation as much as possible into one view in the following observations. and affects to extend the same right of appeal to detached places ; but no such appeal as the one assumed to exist, does exist, and the appeal supposed to be conferred by reference is, therefore, a mere illusion (App. A. p. 519, par. 153). In the majo- rity of cases no remedy at all is given against the tax, or it is given by some equally illusory reference, or is so imperfectly constructed as to be worse than nothing, in as far as it deludes people into litigation and its expenses, without affording them pro- tection. It would be again too tedious to repeat the instances, which are generally made apparent in the notes to App. A. *' Of still greater importance, however, is the subject of the Accountability of those who have the collection, custody, and distribution of a tax. Yet is this subject some- times wholly forgotten, as in the Workhouse Building Rate (App. A, p. 125), the Survey Rate {ib. p. 130), the Rate for Gaol Fees (i6. p. 137), the Constables' Rate {ih. p. 159), the Militia Rate {ib. p. 298), the Burial Ground Rate {ib. p. 349), the- Hundred Rate {ib. p. 507), Sometimes the existence of the liability to account is left doubtful, as in the General Sewers Tax Act (App. A, p. 398, par. 266 a). Some- times it extends only to a part of the funds, or a part of the persons in respect of which it should be provided, as in the case with the Lighting and Watching Rate Acts, omitting overseers (App. A, p. 270) ; the Sewers Rate Acts, omitting the Com- missioners {ib. p. 272) ; the County Rate and Borough Rate Acts, omitting justices and borough councils all through the series of rates imposable on counties, hundreds, and boroughs (App. A, pp. 460, 482, 492, 548, 576). Numerous other defects in this respect will be seen by reference to Appendix A, par. 266j passim. " These instances, though a very small part of what the single subject of local taxation affords, and selected only from the most important heads of the subject, will be more than sufficient to show how entirely fortuitous our legislation is upon a subject in itself the most intelligible, and capable of most accurate definition. It thus occurs that an accumulation of original and substituteiprovisions co-exist for the same purpose. The co-existence of the Sewers Rate, and of tho General Sewers Tax is apparently an instance of this j the co-existence, in the Tithe Commutation Acts, of two distinct sets of provisions for determining the boundaries of properties and parishes (1 Fie, c. 69, 5. 2; 2 ^ 3 Fie, c. 62, *. 34, 35, App. A, Poor's Ratk, par. 121, 122), the first of which ought to have been repealed, is another ; the co-existence of three discordant sets of provisions for the inspection of Poor's Rates (17 Geo. II., c.3,s.2; 17 Geo II, c. 38, t. 13 ; 6 Sf 7 Wm. IF., c. 96, *. 5, App. A, Pooii's Rate, par. 139, 140, 141), is another ; the co-existence of an original appeal to Quarter Sessions, of an original appeal to Special Sessions, and of an appeal from thence to Quarter Sessions, (App. A, Poor's Rate, par. 154, 171, 178), is another ; the co-existence of three general accounts, and of a multitude of special and occasional accounts, by overseers (see note to Accounts, App. A, p. 85 ; and Poor's Rate, par. 278,279, 280), is another; the co-existence of two appeals to the same Sessions against the accounts of overseers (App. A, Poor's Rate, par, 286), is another; not to mention multitudes of like instances, applying to most of the other rates, and to be found by inspection of App. A. Every such instance is at least an useless incumbrance to the Statute Book, and to every compilation ; and causes a perpetual embarrassment to the public, to functionaries, to courts of justice, and to Parliament itself. One example of an insufficient repeal is presented by the abrogation of the liability to pay Poor's Rate in respect of personal property (App. A, Poor's Rate, par. 74). This liability i« only by implication repealed in the case of some other rates, viz., the County RxTEsemble in extra-parochial places, par. 31, 70, 74 ; Semite, but qu.in parishes, par. 30, 70, 74 ; the County Rate for Lunatic Asylums semble and qti. as before, par. 32, 71 ; the County Rate for Shire-hali.s semble and qu. as before, par. 32, 62; the Rate for Burial ok Dkad semble and qu. as before, ^^ par. 32, 62 ; the Hundred Rate where there is a County Rate^ subject to the same ^ question as County Rate, par. 32, 33, 62 ; where there is no County Rate or similar fund, then as Poor's Rate, par. 30, 44; the Borough Rate, when paid out of Poor's Rate, par. 30, 66 a? 68, 70 J but qu, as above when made as County Rate, par. 32, 62 6 REPORT ON LOCAL TAXATION. RATING. By Local Taxes we mean those compulsory contributions E.r(en~suiject ^^^ pubHc or common purposes which are imposed and levied Definition of withln Certain districts of the country, and are expended within Local Taxes. ^^le samc districts in which they are levied, and for the especial benefit of those districts. None of these districts for taxation and expenditure are more extensive than counties. The Report will generally apply only to those local taxes which are levied in England and Wales. Moreover, of the local taxes leviable in England and Wales, the Report will only apply to such as have some special adminis- trative machinery provided for their imposition and expenditure; — — The Tithe rent-charge, therefore (although it will be treated of as a rateable property), will not generally be referred to amongst these local taxes; inasmuch as it is not assessed or col- lected by a public machinery, and the district is not legally con- cerned in its distribution or expenditure ; — — For the like reasons, although the Easter offerings is a com- mon tax, it and the other obventions of the same or similar autho- rity will not be further adverted to as local taxes. Certain other local taxes also, which are not imposed by a common assessment, but are only paid by each individual on the occasion on which he claims some bent fit, will not be treated of in this Report ; such as tolls on turnpike-roads and navigable rivers, fees payable in the local administration of justice, for licences, or for the perform- ance of other pubhc administrative acts ; — — Again, where the purposes of any of the general local taxes are secured by a tax levied under a local custom, and not under the general common law, or general statutes, these local taxes will not be adverted to in this Report ; such are the various special taxes levied in liberties and in districts of counties for pur- poses generally attained by the County Rate, but in these places attained by some other means under the exemption in the 12 Geo. II. c. 29, s. 5, and 55 Geo. Ill, c. 51, s. 1 ; the taxes raised in various of the boroughs not included in Schedules A and B of the Municipal Corporations Act; the various improvement rates for enclosure, drainage, for defences against rivers or the sea, made under ancient customs or local Acts ; the Parish Clerks' Rate, &c. Arrangrnient of lu our obscrvatious on the remaining taxes which will consti- tute the subject of this Report, we will follow the usual course of stating,— 66, 71 ; the BoHODOH Watch Rate, when jmid out of Poor's Rate, par. 66> The Hability is k-lt in full force in others, viz., in tho Constabi.ks' Ratk, par. 30« 70. 74 ; tlu' Highway Kapk. par. 30, 59» 74 ; the Lkshtino Ratk and Watching Ratk, par. 30, 59, 70 ; the Mii.itia Ratk, but qu. par. 30, 74; the Church Ratk, par. 59 ; the liuuiAi. (luouNii Katk, (7?/.) In other cases it is doubtful whether the liability is repealed or still exists, viz., as to the Gaoi. Fkks Rate, par. 30, 71; the Police Rate, par. 3a, 62; the Bououau Ratk, par. 30, 32 ; the Boiiouou Watch Rate, when not paid out of Poor's Rate, par. C6, 71." the subject. REPORT ON LOCAL TAXATION. 7 First, The present state of the law on the subject, indicating as rating. we proceed such of the existing defects as appear to us most to Estcnto/Suhjed, deserve attention. . Secondly, Some suggestions for rendering the law more imi- form and consistent, without rnaking material alterations in it — at the same time indicating some changes which might be advan- tageously adopted when this body of law is subjected to revision. The Local Taxes referred to in this Report, The local taxes, of which it has thus been proposed to treat, are as follows : — I. Rates of Independent Districts. 1. Pool's Rate Series. — Taxes on the basis of the Poor's Rate. 1. Poor's Rate. 2. Workhouse Building Rate. 3. Survey and Valuation Rate. 4. Gaol Fees Rate. 5. Constables' Rate, 6. Highway Rate. 7. Highway Rate, — additional rate for purchase of land. 8. Highway Rate, — additional rate for law expenses. 9. Lighting and Watching Rate. 10. Militia Rate. 2. Miscellaneous Taxes, — Each on an independent basis. 11. Church Rate. 12. Church Rate for new churches, repairs, 13. Burial Ground Rate. 14. Sewers' Rate. 15. General Sewers' Tax. 16. Drainage and Enclosure Rate. II. Rates of aggregated Districts. 3. County Rate Series. — Taxes imposed originally on iigare^gated districts by some general authority, but ultimately assessed on the basis of the Poor's Rate. 17. County Rate. 18. County Rate for Lunatic Asylums. 19. County Rate for building Shire Halls. . 20. Burial of Dead Rate. 21. Hundred Rate. 22. Police Rate. 23. Borough Rate. 24. Watch Rate in Boroughs. 9 IIEPORT ON LOCAL TAXATION. BATING. The Body of Law extant on the subject of these Taxes, IJiirft/nfK.itant Lnw. 'Pile extent of the legislation is great and the matter is widely dispersed. 'J'he Statutes expressly relating to the-suhject are described in the table of Statutes, in Appendix A, page 32 : they are 173 in number, commencing with the reign of Edward I., but they have chiefly been passed in the period between the 22nd year of the reign of Henry VIII., 1531, and the present time, the frequency and the volume of the legislation increasing rapidly in the later portions of the period. The Statutes passed in the last 12 years, introducing new local taxes or modifying the old, exceed in bulk all the Statutes upon the same subject passed in the whole of the • . three preceding centuries. The judicial decisions are much more numerous, and occupy a much greater space than the statutes ; but, of course, they do not so often introduce new substantive law as they expound and apply the provisions of the statutes. With regard to the Church Rate, however, which is of common law, and not of statutory origin, the doctrines applicable to it are almost exclusively to be sought for in bulls, decretals, papal and episcopal letters, and other documents of doubtful force as English law, or in the decisions of the ecclesi- astical courts, which are neither very comprehensive nor very well reported, or in the treatises of various private writers, many of which are admitted as authority^ less apparently on account of the merits or of the qualifications of the writers, than on account of the absence of all other authority. As there is no part of this body of law, especially of that con- tained in the statutes, which can be safely overlooked in the process of legislation, and as it is difficult to determine the relative degree of importance of its several parts, we have caused a complete, minute, and methodical compilation of the w^hole, up to the end of the last Session of Parliament, to be made by our Assistant Secretary, Mr. Coode, in such away that the law^ upon the subject of each tax can be readily discovered, and the provisions in regard to each tax compared with the analogous provisions of every other tax. This compilation having been made according to our instruc- tions, is printed in the annexed Appendices A and B, to the former of which is prefixed an explanation of the method upon ■"^ which it is framed. The Introduction and Progress of these Taxes, The most ancient of the local taxes are, the Constables' Rate, the Hundred Rate, the County Rate, and the Church Rate, these being all of common law origin. The CoNSTAULKS* Rate or Constables' Tax (Appendix A, p. 131)), otherwise and more anciently called the Tithing or REPORT ON LOCAL TAXATION. ^ Town Ley or Levy, and when imposed for contribution towards eating. the charges on the Hundred or the County, called the Tithing TheT^v7snow or Town Sess or Size, or Cess, is, with the Hundred and County L,!vhibic, Rates, with which it originally and for a long time formed one c^'"*'^^^^'*' ^^■''^'^ sj^stem of taxation, the most ancient of our Taxes. It was also the most extensive in its territorial operation, the division of the Country into Townships, Tithings, or Borhs, and the analogous sub -divisions of halt-tithings and hamlets, having been universal, or only liable to the rare exception of a royal residence and precincts, while, with respect to persons, the township or tithing appears to have had an extension absolutely universal, inasmuch as no freeman was suffered to abide in England above 40 days unless enrolled in some Tithingr. The tax was the immediate and necessary consequence of the civil division of the country into Tithings or Townships, Hundreds, and Counties, and of the impo- sition upon the people of those divisions of various pecuniary burdens, such as the compensations, fines, mulcts and amercia- ments for offences committed, or escapes allowed within those limits, the maintenance of stocks for keeping offenders in holt, the expenses of the Lord's Court and the maintenance of pathways, highroads, watercourses, and the like public conveniences, and sometimes bridges, when these wei'e not provided for by a separate rate or brukbote ; and contributions to defences as well against human enemies as against the encroachment of waters where this was necessary ; the maintenance of highways and bridges being in the earliest times more peculiarly township charges, and one of the three heads of the trinoda necessitas to which all men's estates were subject. The King's aids, taxes, and subsidies too, were often imposed on the inhabitants of the towns by the same machinery, but this was for convenience, and not, of course, as being ordinary Town Levies. Where a borough was of sufficient importance to send a burgess to Parliament, the wages of the burgess were also raised as a Town Rate. The earliest statutes frequently refer to the tax as already existing : often imposing new burdens by means of it, or defining and restricting the old ; but there is apparently no definition extant of the manner of its impo- sition. It appears to have been from the first collected and dis- posed of by the tithingman, headborough, or borsholder, but the petty constables doubtless succeeded to this duty, together with the other police duties of the tithingmen immediately upon their institution in the reign of Edward HI. It must have been after this time that the tax acquired its name of The Constables' Tax. The persons on whom this tax was imposed, whether it was im- posed in respect of property, and in what proportion, were matters which until the 13 & 14 Car. II., c, 12, entirely depended on custom ; the general Town Rate never having been regulated in these respects by statute as the levies in Hundreds and in Counties io REPORT ON LOCAL TAXATION. RATING The Taxes now Leviable. IIuiKlird Rate. occasionally were. But it appears from frequent provisions In the early statutes, that when charges were imposed on the whole of a township. It was left to the inhabitants to adjust their respective shares of the burden amongst themselves. This was most pro- bably the practice with all the Township Levies, and It is likely that it was performed somewhat in the mode In which the County Cess in Ireland, was apportioned amongst themselves by the in- habitants of townlands, before the recent valuation was effected in that country. Gradually townships became very much Identified with parishes. In the reign of Henry VIII., the parish begins to appear as the district for taxation, and after the institution of the Poor's Rate as a parochial tax, the Constables' Rate rapidly lost Its ancient cha- racter, not only as a Township tax, but also in regard of Its mode of Imposition on individuals ; and the 1 3 and 14 Car. II., probably effected no great practical change. In identifying its mode of impo- sition on persons and in respect of property, with the Poor's Rate. The rate authorized by that statute, and by the 12 Geo. HI., c. 29, and the 55 Geo. III. c. 57, Is limited to a very few special pur- poses. It is, however, only for these purposes that the rate Is now levied : the repair of highways has, for the most part, become a parochial charge, and is provided for by a special rate ; the repairs of bridges in most cases fell on the county so long since as the 22 Hen. VIII. c. 5, or soon after; and it may be said that prac- tically the common law Constables' Rate has become obsolete ; and that in the present day its objects are either attained by means of other rates, or abandoned altogether. The Hundred Rate (Appendix A, p. 499) has its origin like the Town levies in the civil division of the County into Hundreds or Wapentakes. This division being even more ancient than that of Towns or TIthings, the burdens on the Hundred may be assumed to be of more ancient origin than those on Townships ; but pro- bably nothing could now be learnt of the mode In which the burdens Imposed on the Hundred were distributed in England in the earlier times. Since the Institution of Townships, it Is certain that the ordinary Plundred Rate, and most of the other occasional burdens imposed on the Hundred, have been subdivided by the Bailiff" or High Constable of the Hundred amongst the Townships comprised within it, and there collected as Town Sess; both were, therefore, in their last incidence, and essentially, the same kind of burden. The purposes of the two Rates wei*e also analogous ; the Hundred Rate was levied for the support of the Lords' Court, to defray the Incidental expenses of the Bailiff or High Constable as an officer of Police, for the payment of judicial fines and amercia- ments imposed on the district or on the county, for the maintenance of Bridges of the Hundred, the contribution towards the Bridges, Roads, and Prisons of the County or of any combination of REPORT ON LOCAL TAXATION. 11 Hundreds, and during a period of some centuries, for contribution rati no. towards the wages of the Knights of the Shire. TheTa.tesmw As now levied, the Hundred Rate is both as to its purposes, and ^ ''^'"^^e- as to its incidence on property and persons, entirely regulated by recent statutes. The Common Law Hundred Rate may be con- sidered as obsolete. Of like origin and antiquity is the County Rate (Appendix A, county Rate. p. 411), which, with the contributory Rates, the Township Rate contributing to the Hundred, and the Hundred Rate contributing to the County, constituted one complete system of taxation. The County Rate was sometimes again contributory towards the common national burdens; the King's aids, taxes, and subsidies being in early times imposed by means of the SheritT of the County, who assigned their shares to the respective Hundreds within which the necessary portions were collected by the officers of the several Townships. This system was very early found to allow of great injustice being practised by the sheriffs towards the respective Hundreds, and smaller subdivisions; and in the year 1275, the third year of Edward I., the statute of Westminster re- quired that the common judicial fines laid on the County, should be assessed by a Jury before the Justices in Eyre, previous to their departure, and that the sums should be assessed at once upon the particular persons liable, and that the parcels, and not the whole sums, should be put into the estreats. The like subject of complaint is repeated in many subsequent statutes, but the con- venience of subdividing the County burdens amongst the Hundreds and then again amongst the Towns, has caused the system to be generally continued to the present time.* * The other chief exception, where a County Rate was at once imposed on the individual persons liable to pay it, and where the Hundred and Township were overleaped, was the following : — "22nd Hen. Q,c. 5. " And be it farther enacted. That in ev'ry suche case, where it cannot be knowen A.D. 1530—31. and p'ved what p*sons, landes, tenements, and bodyes polytyke owen to make or HI- repayer such brydges, that for spedy reformacion and amendynge of such biydges, tic°>!*^^av rate the Justices of Ptace within the shires or riddynges wherein suche decayed brydgis inhabitants fi)i- ben out of cityes and townes corporate, and if it be within cityes or townes corpo- repairs, &c. of rate, then the Justices of Peace withiri ev'y suche cytie or towne corporat or iiij of iJiWges. the said Justices at the leaste, whereof one to be of the quo'm, shall have powar and auctoritie withiiKthe lymyttes of their sev'all commyssions and auctonties to call before them the constables of ev'y towne and parysshe beyn^e within the shire, ryddynge, cytie or towne corporate, as well within lib'tie as without, wherin such brydges or any parcell therof shall happen to be, or ells ij of the moste honeste inha- bitauuts within ev'y suche towne or parysshe in the said shire, ryddynge, cytie, or town corporate, by the discrecyon of the saide Justyces of Peace or iiij of them at the leasle wherof one to be of the quo'm ; and at antl upon the apparaunce of suche constables or inhabitauuts, the said Justices of Peaces or iiij of thera, whereof one to be of the quo'm, with the assente of the saide constables or inhabytaunts, shall have powers and auctoritie to taxe and sette ev'y inhabitaunt in any such cytie, towne or parysshe within the lymttes of their commyssions and auctorities to suche reasonable ayde and sorame of money as they shall thynke by theyie discrecions convenyent and sufficyent for the repayrynge, reedefyenge and amendement of suche brydges; and after suche taxaciou made, the saide Justices shall cause the 12 REPORT ON LOCAL TAXATION. RATING. Its ancient purposes were to provide for the maintenance of the T/>n Tarn^ row County CouHs, for the expenses incidental to the County Police, Leviable. an^t ijjf, (2;i^,it ai^j Military Government of the County; for the payment of common judicial fines; for the maintenance* of Places of defence, (sometimes, however, provided for by a separate tax common to Counties and to other districts, called Burgbote,) Prisons, Gaols, Bridges, (when these were not provided for by a separate tax common to Counties, and to other districts, called Brukbote,) and occasionally Highroads, Rivers, and Watercourses, and for the payment of the wages of the Knights of the Shire. Additions to these purposes, some occasional and some permanent, were made from time to time by statutes. The King's aids, taxes, and subsidies were usually first imposed on the County, and collected as if they had been County Taxes.* But the first statute de- Appoinlmcnt of names and sommes of cv'y particuler p'sone so by them taxed, to be written in a collectors of such rolle indented, and shall also have powar and auctoritye to make too coUectours of ^^'^**''*' ov'y hundrede for collection of all suche sommes of money by them sette and taxed ; which collectours receyvynge the one parte of the said rolle indented under the seales of the said Justices shall have power and auctoritie to coUecte and receyve all the particuler somes of money therin contayned, and to distreyn ev'y suche inhabi- taunt as shalbe taxed and refuse payment therof in his landes goodes and catells and to sell suche distresse and of the sale therof retayne and p'cey ve all the money taxed, and the residue (if the distresse be bett'd) to delyv'r to the owner thereof.*' " 23n/ Hen. 8, c. 2. A.D. 1531—32. " And that also the said justices of peace in ev'y of the said shires, or the moost Justices shall parte of the said justices of peace, within the limites of their co'mission, shall have antVto th'e'"'^'* ^"'^ power and auctorite to call before them at tymes and places by theym to be ap- nmountneces- poynted, all the high constables, tithing men, or borough holders of ev'y hundred, pury (or building, lathe, or wapentake in the shere whereof they be justices, and in thir p'sence and &c.,such gaols; i)y theyr assentes and agreamentes, or in the p'sence and by thassent of the moost parte of them, shall conclude and agree upon such conveniente and c'tayne sommes of money as shalbe thought by theyr discrecions and by examynacion of workmen to suffice for the making and pfecte iynysshing of a new jaile in the shere whereof they be justices of peace, and thereupon shall forthwith, by theyr assentes, agrea- mentes, and discrecion, tax and sett ev'ye suche p'sonneand p'sonnes as than shalbe resoant in the same shire, as well within lih'ties as without, havyng londes, tentes, rentes, or ainmities of estate of enheritaunce or for terme of liffe, to the clere yerelie vakie of fourtie shillinges or above, or beyng worth in moveable substaunce the clere value of twentie poundeor above, to suche reasonable ayde and sommes of money as shaibe thought convenyent by theyr discrecions to and for the full buylding, making, and fynysshing of the said common jaile of the shere where suche assessement shalbe and shall aiinoint "la'le ; 'i^d after suche taxacion, to name and appoynte suche nombre of collectotirs collectors of the for the levying thereof as shall seme best by their discrecions: And that the said l^*^"' collectours and ev'y of them shall have power and auctoritie to distreyne ev'y suche l)'sonne as shalbe sett or taxed by the said justice of peace, as is aforesaid, in their londes or goodes, as well within lih'ties as without, and to sell the distresses by theym taken by thappreysement of foure honestc p'sonnes for the payment of the said sommes to be taxed, if the p'sone or p'sonnes taxed refuse to paye the same within ten dayes nexte after suche distresse taken, taking tipon ev'y suche sate but onely the money taxed with reasonable costes for taking of the distresse, and the ov'plus of such sales to be delyv'ed to the owner of the said distresse." * The following are some of the statutory provisions bearing upon the connected system of township, hundred, and county taxation, before the period at which the statutes now in force were passed. Township Hates. " b2nd Hrn. 3, c. 24. A.D. 1267. " The Justices in Eyre from henceforth shall not amerce tovrnships in their cir- REPORT ON LOCAL TAXATION. 13 fining any of its present purposes (though now repealed as to the rating. mode it prescribes for imposing the tax) was passed in the 22nd The 'F^ismw year of the reign of Henry VIII. From that time to the present new -leviable. purposes have constantly been added ; and up to the 12th year of cuits, because all being twelve years old came not afore the sheriffs and coroners, to Amercement of make inquiry of robberies, burnings of houses, or other things pertaining to the towns iu Eyre. Crown ; so that there come sufficient out of those towns, by whom such enquests may be made full ; except enquests for the death of man, whereat all being twelve years of age, ought to appear, unless they have reasonable cause of absence." *' 25/A Edward I., Magna Carta, c. 12, 22. " 15. No town nor freeman shall be distrained to make bridges nor banks over AD. 1297. rivers, but such as of old time and of right have been accustomed to make them, in ^I-'king of ^ the time of King Henry our grandfather." bridges. Hundred Rate, " 13th Edward I, The Statute of Winchester, "11. Likewise when need requires, inquests shall be made in towns, by him that A.D. 1285. is lord of the town, and after in the hundred, and in the franchise, and in county, inquests of felo- and sometimes in two, three, or four counties, in case when felonies shall be cam- "'""*- mitted in the marches of shires, so that the offenders may be attainted. And if the county will not answer for the bodies of such manner of otfenders, the pain shall be such that every county, that is to wit, the people dwelling in the county, shall be answerable for the robberies done, and also the damages, so that the whole hundied The Imndred where the robbery shall be done, with the franchises being within the precinct of 'answerable for the same hundred, shall be answerable for the robberies done. And if the robbery '■"^^"^"♦^s- be done in the division of two hundreds, both the hundreds and the franchises within them shall be answerable." County Rale. " 3rd Edw. 1, Stat. Westm. prim, c. 16, 18. " 18. Forasmuch as the common fine and amerciament of the whole country in A.D 1275 . Eyre, of the justices for false jjidgments, or for other trespass, is unjustly assessed Asscssinif of by sheriffs and baretors in the shires, so that the sum is many times increased, and tfi^c'Uunt""'^* °" the parcels otherwise assessed than they ought to be, to the damage of the people, '® *^"'^" ^' which be many times paid to the sheriffs and baretors, which do not acquit the payers ; it is provided, and the King wills, That from henceforth such sums shall be assessed before the justices in Eyre, afore their departure, by the oath of knights and other honest men, upon all such as ought to pay ; and the justices shall cause the parcels to be put into their estreats, which shall be delivered up unto the Ex- chequer, and not the whole sum." The following is one of the most complete and specific of our earlier statutory provisions, and shows in one view the nature of the system then in use and which the statute proposed in some respects to correct. County Rate. Himdred and Town Rates. " 23rd lien. 6, c. 9, 10. " 10. Item. Whereas, before this time, divers sheriffs in divers counties of England, a.D. 1444—5. by colour of wuts tq them directed, to levy the wages of the knights of the shires Extortion of for the time being, of the Parliament of the King that now is, and of his noble pro- sheriffs in Icvyinjj genitors, have levied more money than hath been due to the said knights, and more She slih!^"'^''^^ than they have delivered, keeping and retaining great part of the money to their own use and profit, to their officers and servants, to the great loss of the common people of the said counties ; the King, considering the premises, hath ordained by Appointment of the authority aforesaid, that the sheriff of every county for the time being, in the County Court to next county court holden in their counties, after the delivery of the said writs "assess such directed to them, shall make open proclamation, that the coroners, and every chief ^'^»®^- constable of the peace of the said counties, and the bailiffs of every hundred or wapentake of the same county, and all other which will be at the assessing of the wages of the knights of the shires, shall be at the next county there to be holden to assess the said wages of the said knights : and that the sheriff', under sheriff. Penalty on she- ' ' nir. &c., for ab- sence. 14 REPORT ON LOCAL TAXATION. RATING. T}ic Taxes now Leviable. Geo. II. new ami distinct rates were constantly created for pur- poses of comparatively little importance, and to raise sums of money quite insignificant in amount. Thus before the passing of the 12 Geo. II., c. 29, there were at least seven rates for seven dis- tinct and different purposes, leviable separately, throughout each of the 54 counties in England and Wales, viz. — 1 separate rate for County Bridges. 1 separate rate for Building and Repairs of County Gaols. 1 separate rate for Building and Maintaining Houses of Cor- rection for Vagrants. 1 separate rate for the Passing and Conveying of such Vagrants. 1 separate rate for the Relief of Prisoners, called Gaol Money. Not to exceed sixpence or eightpence weekly for each parish. 1 separate rate for Relief of Poor Prisoners (Debtors) and for setting them to work. No parish to be rated for these purposes at more than sixpence weekly. 1 separate rate for Relief of Poor Prisoners of the King's Bench and Marshalsea. Each county to send 20*. at least yearly to each of the said prisons. These separate rates, for the most part, were collected from a whole parish liable to the tax. There were, however, some cases ICachhuTKlred atuJ lacli lowD- sliii) ^hall be assessfil by ilself. Penalty on levy- ing more ihau is assessed. Slieriff^ shall levy the money and |)ay it to the kui;;ht8. Recovery of pe- iialiies. Treble costs. Such wag s sliall be levied only where usual. coroners, or bailiffs for the time being, be there at the same time in their proper persons, upon pain of forfeiture to the King, of every of them that maketh default forty shillings, at which time the said sheriff or under sheriff, in the presence of them that shall come to the same, and of the suitors of the same counties ihen being there, in the full county well and duly shall assess every hundred assessable by itself, to pay a certain sum for the wages of the knights of the shire, so that the whole sura of all the hundreds do not exceed the sum which shall be due to the said knights ; and after that, in the same county, shall assess well and lawfully every village within the said hundred which should be there assessable to a certain sum for the payment of the said wages ; so that the whole sum of all the towns within any of the said hundreds, do not exceed the sum assessed upon the hundred of which they be. And that the said sheriffs, under sheriffs, bailiffs, nor none other officers, for the cause aforesaid, shall levy more money of any village than that whereunto they were assessed : And if any do or will assess any hundred or village otherwise than is aforesaid, that they shall forfeit for every default to the King twenty pounds, and to any man which will sue in this case ten pounds. And that the said sheriffs well and duly shall levy the money so assessed upon the aforesaid villages as speedily as they well may after the said assessing, and the same shall deliver to the said knights, according to the writs thereof to bo made, upon the said penalties ; and ha that will sue in this case shall be thereunto admitted, and shall have for his action in this case a s^cire facias against him that offendeth contrary to this ordiu;uice ; and if the defendant, duly warned, make default, or else appear and be convict, that then the plaintili's shall recover against them which be so convict ten pounds to their own use, over the said twenty pounds, with their treble damages for the costs of their suits. And the justices of the King's liench, and of the Common Pleas, justices of assizes and gaol delivery, and justices of peace in their country, shall have power to inquire, hear, and determine of all the said defaults, as well by inquiry at the King's suit us by action at the suit of the parties : And that all such expenses of knights shall not be levied of any other villages, seigniories, or places, but of such whereof it hath been levied before this time ; And that in every such writ from henceforth to be made to levy the wages of the iaid knights, this Act shall be eom- preheuded in the same. REPORT ON LOCAL TAXATION, 15 in which these insignificant rates were appointed to be assessed rating. directly on the individual persons liable to pay them — as in the 22 tuc xZ^snow Hen. VIII. c. 5, and the 23 Hen.:VIII. c. 2, before quoted in a Note. ^^eviubie. But in either way immense trouble and cost were incurred in the imposition of rates, individually quite inconsiderable in amount. In one case the contribution of a whole parish had been fixed ' so ' as no parish be rated above the sum of sixpence, nor under the '^ sum of one halfpenny, weekly to be paid, and so as the total sum ' of each taxation of the parishes in the county amount not above ' the rate of two pence for every parish within the county.' (43 Eliz. C.2, s. 12.) In another case, ' the contribution for the whole ' county was to be 20s. at the least, yearly, to each of the prisons ' of Queen's Bench and Marshalsea, which sums, rateably to be ' assessed upon every parish, the churchwardens of every parish '^ shall truly collect and pay over.' (43 Ehz. c. 2, s. 13.) Another Act, of the 14th Elizabeth, required every parish to be rated for the relief of prisoners, ' so as no parish be rated above sixpence or ' eightpence weekly ;' the churchwardens of every parish being required to levy the same every Sunday (14 Eliz., c. 5). The results of this multiplication of rates for distinct purposes are suc- cinctly stated in the preamble of 12 Geo. II. c. 29, where it is recited, ' that it is apparent that the manner and methods pre- ' scribed by the said several respective Acts for collecting some of ' the said rates are impracticable, the sums charged on each parish ^ in the respective divisions being so small that they do not, by an ' equal pound rate, amount to more than a fractional part of a ' farthing in the pound on the several persons thereby rateable ; ^ and if possible to have been rated, the expense of assessing and ^ collecting the same would have amounted to more than the sum ' rated: The 12 Geo. II. c. 29, authorized one general County Rate, in the stead of all these insignificant rates, and directed this general rate to be pkid by each parish or township in one whole sum, to be taken out of the Poor's Rate, or levied in the district in like manner as the Poor's Rate. Since the 12 Geo. II. the Legislature has been rather more consistent in connecting all new purposes for which the county must be taxed with the existing County Rate. The list of the purposes of the County Rate (App. A. p. 418, 28) shows this. Those purposes "include the purposes of all the separate rates con- solidated by the 12 Geo. 11. and described above, besides between 40 and 50 other purposes more or less comprehensive, to which the rate has been applied by subsequent statutes. Amongst those purposes are included the compensations for Gaol Fees (App. A. ^JJ.'fJ^'^''^^^*^^ p. 131), which are only to be raised by a separate rate in places not contributing to a County Rate and having no Town Rate or public stock. But this good policy has apparently been forgotten in several instances. Thus the insignificant expense for reim- Deai^KateT— °^ 16 •REPORT ON LOCAL TAXATION. RATING. The Taxes now Leviable. —the County ll;ite for Liiuatic Asylums; — — tlie County Kate fur Shite Hulls ;— — the Police Hale ;— — the Borough Rate:- bursing to overseers the costs incurred in the burial of the dead human bodies found on the shore of the sea (App. A. p. 495) iu by the terms of the statute (48 Geo. III. c. 75, s. 14) to be pro- vided for by a separate rate. If this were complied with, the effect would be an exaggeration of all the absurdities recited by the 12 Geo. II., — for the contribution, not of each person only, but of the whole parish, would usually be only a fractional part of a farthing. The justices of the peace never appear to regard the statute, but habitually pay the expense out of the proceeds of the general County Rate. The County Rate for Lunatic Asylums (App. A. p. 473) also is another revival by statute (9 Geo. IV. c. 40) of the old practice of requiring a special rate to be made over a very wide district for a purpose of comparatively small importance as to the amount to be levied. In practice, the justices of the peace have usually, if not in all cases, disregarded the express direction of the statute to make a special rate, and have applied the general County Rate to the purpose. The County Rate FOR Shire Halls, Assize Courts, Sessions Houses, Judges' Lodgings, &c. (App. A. p. 485) was also authorized by a very recent statute with a like disregard of the better policy of providing for objects concerning the whole county out of the general County Rate. The usual practice, however, is the same as in the last case : the justices habitually pay the expenses out of the County Rate. The County Rate was at first, by 2 and 3 Vic. c. 93, s. 20, applied to the purpose of the County and District Police Force, with a power to the Quarter Sessions, when the force was not intro- duced throughout the whole of the county, to increase propor- tionally the County Rate for the respective divisions in which it was introduced (ss. 21, 22). This arrangement was abrogated in the next year, and a separate Police Rate (App. A. p. 509) authorized instead. This rate, however, whether raised through- out the county or in separate police divisions, is still to be col- lected and levied with, and as part of, the County Rate. In the cities, corporate towns, and boroughs in which the county justices have not jurisdiction, or only partial jurisdiction, the pur- poses of the County Rate are usually attained by a City, Borough, or Town Rate, made, where the city, borough, or town is in law but one township by the general custom by which town levies are raised — in other cases the direct derivative from tiie ancient burg- bote — in others again made by special custom, or under a local Act, or under colour of a charter, though it is doubted whether a charter could originally confer this power to raise a tax. As re- gards the cities, towns, and boroughs named in Schedules A and B of the Mimicipal Corporations Act (5 and G Wm. IV. c. 76), a power is given to the Borough Council, whenever the other income of the place is not sufficient for all the purposes of the borough fund, to make a Borough Hate (App. A. p. 531,) in the nature REPORT ON LOCAL TAXATION. 17 of a County Rate, for which they are invested with the like powers rating. as justices of counties at Quarter Sessions. tiw ruT^snouf In any of these same boroughs named in Schedules A. and B., leviable. where any part of the borough is watched both by day and night, ^iJL'l, watcu if the Borough Fund and Watch Rate are not sufficient, the council ^^'■^^^• may make a special Borough Watch Rate (App. A. p. 555), and levy it in a manner very similar to that in which the Borough Rate is to be levied. After the Township, Hundred, and County Taxes, the Church ti.o cimrcU Rate is unquestionably the most ancient of the present local taxes. ^'''^*^^' ^"^~~ The attempt to identify the rate with the ancient kirk-sceat pointed to a much more ancient origin ; but as the question whether this be or be not its real origin has not been much examined, and inas- much as the existing modes of imposing and levying the rate are undoubtedly of much more recent origin, legal writers and judicial authorities generally agree in referring it to the period when the intervention of the inhabitants in assessing the rate, first becomes apparent in our judicial records^ the earliest of which is contained in the Year Book of the forty-fourth year of Edward the Third's reign (1369 — 70), and refers to a custom in a parish which would carry the practice back to the beginning of the reign of Richard the First, that is, to the year 1189. In this point of view this tax is made to appear of a much later origin than the imposts on town- ships, hundreds, and counties. The burden of repairing the Church, originally the duty of the bishop, and by the canon law imposed upon the rector, or other recipient of the tithe and other ecclesiastical revenue of the parish, was, so far as that part of the church is concerned which was appro- priated to the use of the people, — the nave of the church, — cast in very early times on the parishioners, while the part of the church appropriated to the priest, — the chancel, was generally left to be repaired by the parson, though this also is sometimes by custom transferred to the parishioners. The Church Rate was for many centuries the only parochial tax, and as many parts of the country were extra- parochial^ the tax was, of course, levied somewhat less extensively, as regards territory, than the taxes imposed on townships; still it was very nearly universal throughout England. The rate. is, as to most of its purposes, and entirely as to its present mode of imposition on property and persons, founded on immemorial custom. On this account its incidence is the most incapable of being accurately described. Enforceable until very recently by ecclesiastical authority alone, and only by means of spiritual censures, the courts of common law have been lavish of prohibitions to the spiritual courts to prevent the latter from establishinof new doctrine or extendino^ or modifyincr the old, so as to make it keep pace with the improvements of the doctrmes applied by the common law courts to other taxes. Nor has Parliament c 18 REPORT ON LOCAL TAXATION. BATING, ever succeeded, though the attempts have been very numerous, in The 'Krea now ahcrlng the incideuce of the tax, except in the single instance of leviable. exempting places of worship from its operation. The mode of en- forcement by spiritual censure perhaps explaias why, notwith- standing its antiquity, and the territorial extent of its operations, and the existence of proper officers already charged with its col- lection, the rate had never, even when no religious scruples impeded its extension, been thought by the Legislature a fit one to apply to temporal uses. Whatever may be the abusive application of ihis rate in practice, legally it still remains applicable only to pur- poses strictly connected with the fabric and service of the church. —the Now The New Church Rate (App. A. p. 311, zs.) and the SrumS^'"'^ Burial Ground Rate (App. A. p. 347.) have been authorized Ground uato. (qy special purposes by recent statutes. Their basis is exactly that of the Church Rate. They appear, however, so far as the payments of principal money borrowed, and of interest on it, are concerned, to be independent of the will of the vestry ; inasmuch as the Court of Queen's Bench will compel by 77iandamns the levy of the amounts due, although the vestry may have refused the rate, or may have agreed to a rate of inadequate amount. The Sewers* The rate next to the Church Rate in antiquity is the Sewers' Kut«. Rate. (App. A p. 351.) This rate was first authorized within the several districts included by the Commissions of Sewers issued by virtue of the 6 Hen. VI., c, 4, 1427, a statute not materially differing from the statute which still regulates the imposition of the rate,* the 23 Hen. VIH., c. 5. The districts within which it is raised are entirely arbitrary, and have no legal relation to any other civil or ecclesiastical divisions. It has suffered less modification since its creation than any other tax. It is still by law to be imposed for the same purposes, on the same property and persons, and by the same oflTicers, as at first.. Its incidence * The resembliince between the original statute and the one now in force, so far as they relate to the Sewers' Rate, may be seen by the following extract : 6th Henry 6, c. 4. A.p. 1427. " To enquire by the oath as well of knights as other good and lawful men of the IiHjuirinjj who said county as well within liberties as without, by whom the truth of the matter may iiion, o^iis'hiuK" ^'*^ ^^'^^^ known. by whose default such damages have there happened, and who doth tlieic, and who hold lands and tenements, or hath any common of pasture or lishing in those parts, luiiy have loss by or else in any wise have, or may have the defence, profit, and safeguard, as well in any such annoy- .,m.j| „• |^ .,g fj-^j^^ ^^^ same far off, by the said walls, ditches, crutteis, sewers, ances or benefit {. -i i ^ ^ \ ^, i-. . .i " . i . by the repair of bi'i'^tjes, causeys, and wears, and also hint or commodity by the same trenches, and them. there to distrain all them for the quantity of their lands and tenements, either by nistraining for the number of acres, or by their plow lands, for the rate of the portion of their tenure, reijurations. or for the qtiantity of their common of pasture or fishing, together with the bailiffs of liberties and other places of the counties and places aforesaid." 6th Henry 6, c. 5. A.I). 1427. So that no tenants of lands or tenements, nor any having common of pasture or ^'""'f'!",^^ ^° fishing, rich or poor, nor other of what condition, state, or dij^nity, which have or vl'ceiveVny "k-^ "^^V l^iive defence, commodity, and safeguard liy the said walls, 'ditches, gutters, nelitorloss. sewers, brid}j;es, causeys, or wears, or else any hurt by the said trenches, whcfher they bo within liberties or without, shall in anywise be spared in this. REPORT ON LOCAL TAXATION. l8 On property and persons is peculiar, but, we conceivei, remarkably rating. well adjusted to the purposes of the rate. We believe, however, . - — ■ that it will be found that the directions of the statute for the "LemaWe. taxation of persons and property are very rarely, if ever, regarded at present in practice. In the Session of Parliament of 1841, the General SeWers' The General Tax (App. A. p 379.) was first authorized. It appears to have ^^'^^'■^' '^''''• been intended to supply funds for some part only of the Objects of the Sewers' Rate, and those seemingly the objects of the most temporary character, namely, the recompenses and allowances of officers, the allowances to witiiesses before the Court of Sewers, the allowances to jurymen, the expenses attendant on the making, collecting, and expending of rates, the costs of litigation, and con- tingent expenses. At the same time it appears to provide for a new purpose, the repayment of instalments and interest for money borrowed for these temporary purposes : but to authorize this charge on future ratepayers, for the especial purpose of defraying expenses of a peculiarly temporary character, appears to be s6 contrary to principle and the ordinary practice of the legislature, that we apprehend that we may not have correctly conceived the effect of the Act. The tax is to be assessed and levied in gross ; and, in order to effect this, the power of levying fines and amer- ciaments in gross on the whole of a parish or township is extended to this purpose. The next in order of antiquity after the Sewers' Rate is the The Poor's Rate Poor's Rate. (App. A. p. 17.) The support of the poor the same basis " was in the earliest times a parochial concern, being connected ^'^'"~ with the maintenance of the church. The church rate and poor rate were thus for some time the only parochial taxes. Before the 27 Hen. VIII., 1536, the relief of the poor had been a legal charge, but undefined in amount, on the revenues of the secular clergy, aided by the many exclusively charitable foundations, and by the regular alms ol the monasteries and religious houses, col- legiate churches, hos})itals, and cathedrals, which were partly destined to this purpose by the specific bequests of many genera- tions of donors, testators, and benefactors, and partly afforded by the voluntary liberality of these bodies. The 27 Hen. VIII., c. 25, was passed in the year after the suppression of the smaller monas- teries, and in the same year in which the second and great visita- tion of these religious bodies took place. The statute enjoined the head officers of cities, shires, towns, and parishes to keep the poor, and to set and keep to work valiant beggars, by way of Voluntary and charitable alms. It required the head officers of corporate towns, and the churchwardens and two other annual officers of every parish, to collect these voluntary alms. Every preacher, parson, vicar, and curate, as well in their sermons, col- lections, biddlngof beads, as in the time of confession and making of wills, was to exhort, move, stir, and provoke people to be c2 20 REPORT ON LOCAL TAXATION". RATING, liberal for these purposes. Thus a new but voluntary fund was The 'EiZs noiv introduced to replace the revenue, of which the King's portion Leviable. aloue, by Bishop Burnet's calculation, amounted to about 1,600,000^. a-year, — a sum greatly exceeding twice the amount of the expenditure for the rehef of the poor two centuries later, which, in 1748-49 and 50 was on the average 689,971/. a-year. The 5 & 6 Edw. VI., c. 2, passed in 1551, seeks to stimulate the contributions to these voluntary alms. The collectors appointed under the statute are enjoined, on the Sunday next or next but one after Whitsunday, gently to ask every man and woman what they of their charity will give weekly towards the relief of the poor, to write the same in a book, and to distribute what they collect weekly to the poor and impotent. If any one able to further the charitable work do obstinately and frowardly refuse to give, or do discourage others, the minister and churchwardens are gently to exhort him ; if he will not be so persuaded, the bishop is to send for him and induce and persuade him by charitable ways and means, and so according to his discretion take order for the reformation thereof. All this accumulation of gentle per- suasives, backed in last resort by the undefined discretion of the bishop for reformation of defective charity, failed to stir and pro- voke the people to contribute a sufficiency of voluntary alms. The 5 Eliz., c. 3, 1563, gave the first authority for what may be strictly called a tax, but still only as an alternative to the volun- tary alms, and as the very last resort against the obstinacy of recusants. It enacts that if any person of his froward, wilful mind shall obstinately refuse to give weekly to the relief of the poor, according to his ability, the bishop shall bind him to appear at the next sessions; and at the said sessions the justices there shall charitably and gently persuade and move the said obstinate per- son to extend his charity towards the poor of the parish where he dwelleth ; and if he will not be persuaded, the justices, with the churchwardens, may tax him, according to their good discretion, what sum he shall pay weekly towards the relief of the poor within the parish where he dwells : if he still refuse, the justices, on complaint of the churchwardens, are to commit the obstinate person to gaol until he pay the sum so taxed with the arrears. The 14 Eliz., c. 5, 1572, modifies, but still continues this combi- nation of the voluntary with compulsory contribution. It enables the justices to settle such of the poor as the parishes do not pro- vide for, in abiding places, fixed by the justices, within their divi- sions. The justices are to apportion the relief and sustentation of these poor people; and that done, shall by their good discre- tions tax and assess all the inhabitants dwelling within their divi- sions to such weekly charge as they and every of them shall weekly contribute. If any person obstinately refuse, he is to be brought before two justices to abide their order, or to be com- mitted to gaol until he shall be contented with their order, and REPORT ON LOCAL TxVXATION. 21 do perform the same. At length the 39 Eliz., c. 3, 1598, revert- rating. ting to the parish as the disti-ict in which the poor were to be The tTZs now relieved, made the burden wholly compulsory, and established Leviable. the tax for relief of the poor in almost all respects as it was four years later settled by the 43 Eliz., c. 2. The 43 Eliz., c. 2, 1601, fixed the burden of the poor on parishes, required certain classes of persons to be taxed weekly, and enumerated some kinds of property in respect of which the tax was to be imposed. This was all very rudely done; and nearly two centuries and a-half of active litigation and judicial in- terpretation have still left ' the incidence of the tax, in many respects, a matter of doubt. It was only between the years 1790 and 1800, that the Courts affirmed the general liability of stock in trade to be rated, or in any clear way indicated what was the liability of inhabitants, the first of the three classes of persons made liable by the statute. The extent of the liability of the second class of persons, parsons and vicars, is still very indefinite ; and intricate and difiicult questions still exist as to the liabihty of tithe, of underwoods, and especially of mines. Nevertheless, there was a distinct district fixed which was per- haps as convenient for raising the tax as the township, and cer- tainly not so inconvenient as the county or the hundred, or the districts of the Commissions of Sewers. There was a legal enumeration of the persons liable, and the properties in respect of which they were made liable. There were definite officers with definite powers for the imposition of the tax. The comparative largeness of the burden excited at all times more than ordinary attention to it, and therefore caused more than ordinary care to be used in its adjustment; the Courts were soon and actively called on to interpret the Act in cases of difficulty ; and it being formerly more than now the habit to lay down, in judicial deci- sions, general principles, there was soon promulgated a body of rules, which made, in early times, the practice vastly more legal and uniform than was or is even now the case in assessing most of the other rates. Two considerable consequences have followed ; first, that while most of the other taxes were constantly varying, no legislative change took place in the imposition of the Poor's Rate for up- wards of two centuries; it was not till 1833 that places of worship were exempted from the tax, nor till 1840 that stock in trade was exempted. In 1836 a standard for the rateable value was intro- duced, which was intended to be merely declaratory of the pre- existing law, but did undoubtedly effect a change in the law. These are all the legislative changes which have been made in the imposition of the tax. On the other hand, although the tax has thus remained substantially unaltered, there has been a con- stant addition of facilities for its amendment, for its levy, and for the protection of the fund by increasing the responsibility of the officers. 63 REPORT ON LOCAL TAXATION. RATING. T[je second important consequence is, that all rates subse- rve Tnxei novo quently created have been moulded upon the Poor's Rate ; and leviable, ^^^^ ^t^^ morc aucieut rates have in practice lost their distinctions, and are imposed on the same basis as the Poor's Rate. Thus, as before observed, the Constables' Rate, authorized by the 13 and 14 Car. II., was made in all respects conformable to the Poor's Rate. The County Rate, by the 12 Geo. II., c. 29, was at length assimilated to the Poor's Rate in the most effectual manner, except that the terms of the Act are in some respects ambiguous, by the direction that it shall generally be paid out of the Poor's Rate. The rates that have been more recently created or reformed have all, with the exception of the General Sewers' Tax, been laid upon the same persons and property as the Poor's —the Gaol Pees Rate. Thus the Gaol Fi2es Rate, the Highway Rate, the -fhe' Highway LIGHTING AND WaICIIING RaTE, the MlLlTIA RaTE, the WORK- J^'^te; " HOUSE BuiLDING RaTE, and SuRVEY AND VALUATION RaTE, are — the Lighting ■t^ ^• ■, • ^ i i p ^ and Watching all directed, HI language more or less adequate tor the purpose, to — Ihe'Miiitia bc imposcd on the same persons and property as the Poor's Rate ; —tile Workhouse ^^^i^^' ^i^h regard to the more modern rates for aggregated dis- Buildiug Rate ; tncts, the RaTE FOR LuNATIC AsYLUMS, tllC RaTE FOR ShIRE —the Survey and HaLLS, the RaTE FOR THE BuRIAL OF THE DeAD, the modcm Valuation Rate. HuNDRED RaTE, the POLICE RatE, the BoROUGH RaTE, and the Watch Rate for Boroughs, the same course has been taken as with the County Rate, they being all required either to be paid out of the Poor's Rate, or imposed on the same persons and property. But the adoption of the principles of the Poor's Rate has gone yet further, inasmuch as the Church Rate, without any statutory authority for the practice, is, we believe, invariably laid on the same persons and property, with the exception of the incumbent of the parish and his property, as the Poor's Rate. Even the Sewers' Rate, the basis of which is by law entirely different from that of the Poor^s Rate, is commonly imposed in exactly the same manner. As we have stated, each of the above rates is a separate and distinct rate, distinguished from all the rest by the different pur- poses to which it is lawfully applicable, and most of them have distinct machinery, with distinct powers for their imposition and enforcement. The 2^Tesent purposes and applications of these Rates. The various purposes of these several rates, so far as we have hoon able to ascertain them, are collected in Appendix B, (aa), as defined by the statutes which authorize their application. These purposes amount to nearly 200. 'I'he piu'poses are incapable of behig expressed by any concise definition or description. Even the purposes to which a single rate is applicable are often of the most dissimilar description; — Taxes. REPORT ON LOCAL TAXATION. 29 this is especially the case of the Poor's Rate, the purposes of rating. which are most heterogeneous. Other of these purposes are very purp~ofthe slightly distinguishable each froni each, even when provided for by different rates ; for instance, constables' expenses are payable out of six different rates, namely, by a Constables' Rate, by the Poor's Rate (18 Geo. III., c. 19,' s. 4), by the Watching Rate, by a Special Watch Rate in boroughs, by the County Rate in the case of special constables, by a Police Rate in the case of county or district constables, and again by the Poor's Rate in the case of local constables ; and three of these modes of providing for constables' expenses may co-exist in the same place. Tho purposes thus imperfectly defined are the subject of reiterated en- actments, but are, after all, very rarely made sufKciently compre- hensive to include all the occasions for expenditure to which the respective rates may be beneficially applied, and many matters of most pressing necessity are constantly found to be unprovided for. In such cases the Poor's Rate was formerly made use of without much regard to the fact whether the law did or did not authorize the application. Since an audit was provided for the Poor's Rate, other rates have been more commonly resorted to on the like occa- sions of necessity. But the use of any rate for purposes not legally sanctioned, though beneficial or necessary, rarely stops there, for the rate once so misapplied easily becomes a fund out of which provision is made for more irregular and mischievous ex- penditure. Various attempts have been made in Parliament, both with a view to authorize certain reasonable and beneficial applications of the Poor's Rate, and with a view effectually to check the unauthorized misapplication of this and other rates, but as yet without success. In order to prevent the rapid multiplication of new rates, as new occasions were recognized for public expenditure, it has been the more usual custom, especially since the Pith year of George the Second's reign, 1739, when the consolidation of the County Taxes took place, to charge all new expenses upon some existing rate, instead of creating a new rate for the occasion. The greatest number of new charges have been imposed upon the Poor's Rate, the next greatest number on the County Rate. Many of these new charges differ widely in their nature from the original pur- poses for which the rates were first imposed, but the beneficial result has been obtained of diminishing the number of separate rates that may be imposed in any one district. Another practice analogous with the above, which had its origin at the same period, and has been considerably extended since, is that before described, of taking the County Rate out of the Poor's Rate, an example which has been followed subse- quently in all the rates described in page 7, as being made for aggregated districts. A new tax is thus created or an old tax continued: but its repartition and collection, the most diihcult CombiTialion of pmposfs lo pie- vent the multi- pliciition of dis- tinct Uates. 24 REPORT ON LOCAL TAXATION. RATING, and expensive processes, are effected as part of the Poor's Rate. PurpZ^ofthc Thus all the various purposes of the General County Rate, of the Taxes. Couuty Rate for Lunatic Asylums, of the County Rate for J3uilding Shire Halls, of the Rate for the Burial of Dead Bodies, of the Hundred Rate, of the Police Rates, of the Borough Rates, and of Watch Rates in Boroughs, are for the most part provided for by taxes imposed by special authorities, but paid out of the Poor's Rate. The number of rates to be separately levied on each individual ratepayer has by these two operations been orreatly reduced, and the single rate for the Relief of the Poor, besides provithng for all its own original and secondary purposes, also serves as the means of imposing and levying eight other distinct rates, one of which, the County Rate, itself consists of the consolidation of seven former taxes. — otiur caiiscg of Tlicrc would stiU remain fifteen separate and distinct rates ii!e luImTi'rof'*^ which might be levied on any one parish or township. But this Uiiie* levied. number is again reduced by various practices, which, though un- lawful, are much more convenient than the lawful practice would be. Thus the Gaol Fees Rate was, we believe, never collected separately, being, in fact, too small in amount to be capable of collection : — it was therefore unlawfully, but almost necessarily, paid out of the County Rate. Thus also the separate Highway Rate for the Purchase of Land, and the separate Highway l^te for Law Expenses, appear, so iar as we can learn, never to have been made on those occasions where the law enabled them to be raised ; but the purposes have been more conveniently attained by the use of the common Highway Rate, even in cases where the amount of the latter rate has, by this addition, been made to exceed the limit fixed by law. In the same manner the Lighting and Watching Rate is frequently paid out of the Poor's Rate, in defiance of the provisions of the statute which imposes a liability on the occupiers of houses and of similar property to be rated at an amount three times greater than that at which the occupiers of land are rated. We believe also that the MiHtia Rate, notwith- standing some exemptions of persons peculiar to that rate, has invariably been merged in the Poor's Rate. In the few instances in which a Burial Ground Rate has been required, we believe that the expenses have likewise been paid out of the ordinary Church Rate, and the same course would probably be found to have been adopted in any instances in which repairs have been required for new churches or chapels acquired or appropriated luider the 58 Geo. HI., c. 45, or the 59 Goo. HI., c. 114, or the 3 Geo. IV., c. 72. Besides the above modes by which the number of collections of different rates have been reduced, partly by legal consolidation, and partly by illegal practice, there is still a further reduction of the number of the rates that can actually be levied in any district. REPORT ON LOCAL TAXATION. 25- There are several rates for which the law has made provision so rating. inadequately, that it is impossible to levy them : thus the Work- purpZ^o/the house Building Rate, and the Survey and Valuation Rate are Tiuics. quite incapable of being enforced. It would have been extremely convenient in some cases to have been able to resort to those rates ; but the want of suflicient legal powers to impose and levy them has caused the Poor's Bate to be again resorted to. The Constables' Rate is collected in places where county rates are payable, but in which there is no Poor's Rate ; and also in places where there is a Poor'^s Rate, but where the County Rate does not apply to the whole of the place for which the Poor's Rate is levied ; it is also collected throughout several of the northern counties for the purpose of reimbursing the Petty Constables for the County Rates paid by them. But in all other places it is very rarely, if ever, raised ; the purposes of the rate being again, with questionable legality, provided for out of the Poor's Rate, under colour of the provision in the 18 Geo. III., c. 19, s. 4, for the repayment of the Constable's disbursements. The diminishing frequency of the occasions for a rate makes the vexation of collecting it separately more distinctly felt, and increases the motive to cast the burden on some other raie. It would probably appear, on inquiry, that the Gaol Fees Rate is obsolete in most counties by the death, retirement, or removal of all persons entitled to its proceeds, and that the original smallness of the sum to be raised, and the gradual obsolescence of the oc- casion for its imposition by successive deaths and vacancies, caused resort to be had in all cases to some other fund than the lawful rate. The provision for the purposes of any rate, by means of some other new rate, or by extending the purposes of some other old rate, tends to render the first obsolete; thus, for example, the Poor's Rate having become liable to many of the purposes for- merly provided for by the Constables' Rate, the County Rate to other of these purposes, and the Police Rate again for others, have rendered the imposition of the Constables' Rate less neces- sary, and a greater vexation where it is still imposed. The rareness of the occasions for other rates, or the limited and local character of their purposes, render them inapplicable and unknown to the greater part of the country. The two addi- tional Highway Rates, the New Church Rate, and the Burial Ground Rate are of this kind. The Sewers' Rate is of very limited local application. The Burial of Dead Rate can only by possibility apply to maritime counties. The provisions as to Drainage and Enclosure Rates do not create a separate rate ; they merely afford facilities for the levying the expenses incurred under Drainage and Enclosure Acts. The Militia not being now embodied, the exercise of the powers 26 REPORT ON LOCAL TAXATION. RATING, for the imposition of the Militia Rate is, for tlie present, sus- Purposes of the pended. . Tarei. — result of thes« Thu3, partly with legal authority, and partly without it, the nducibiu."' number of distinct rates imposed for all the purposes of local taxation is ordinarily reduced, where a Poor's Rate is leviable, to the Poor's Rate, the Highway Rate, and the Church Rate, with the addition somewhat frequently of the Lighting and Watching Rate and the Sewers' Rate. But in places where a Poor's Rate cannot be levied, as in extra- parochial places, and where by consequence that rate cannot be resorted to in substitution for other rates, the number of rates levied under different denominations is often greater than in ordinary parishes. Sometimes, however, the Constables' Rate is used in such places in the same manner as the Poor's Rate is used in parishes. More frequently arrangements of voluntary origin amongst the inhabitants are acquiesced in, by which provision is made for the burdens imposed on such places. Sometimes, also, where such places are opulent or populous, or their privileges of exemption are valuable, local acts have been obtained to provide for those burdens which the districts are subject to. On the other hand some parishes and townships, wherein an entire Poor's Rate is levied, are divided by the boundaries of two counties, or of a county and a borough, or are otherwise so situated, that a part and not the whole of the district is liable to a County or a Borough Rate ; in such cases separate rates are imposed and collected underthe denomination of a County or a Borough Rate, in the portions of the district respectively liable. In such places the number of rates collected under different denominations would be found to be greater than the average number of rates of different denominations in other places. Amo7mt of Money levied by Local Taxes. There are no means of ascertaining, with any approach to correctness, the amount of money levied in respect of the greater number of the rates described above. The only distinct rates in respect of which comprehensive information has been obtained are the Church Rate for the years 1827, 1832, and 1839; the Highway Rate for the years 1812, 1813, 1814, 1827, and 1839; the County Rate for the years 1792 to 1841 complete ; and the Poor's Rate for the several years 1748, 1749, 1750, 1776, 1783, 1784, 1785, 1803, and continuously from 1813 to 1841. The returns as to the Church Rate and Highway Rate pretty fairly represent the amounts levied for the nominal purposes of those rates. But the returns as to County Rate represent the expenditure for several or all of the purposes of the rates described in the above list (p. 7) as the Counhj Rate series. The retui-ns REPORT ON LOCAL TAXATION. 27 as to Poor's Rate are still more deceptive, inasmuch as, with the exception of the sums paid out of the Poor's Rate towards the county expenditure, they include the expenditure for all those purposes of other local rates which have been before described as commonly provided for by the Poor's Rate : these miscellaneous purposes are never individually distinguished in the returns of the amount levied ; the aggregate of them is, however, usually included in a column entitled " other expenses," although they do not make up the whole of the amount set forth i^ that column. The highest amount, and the last amount, levied in respect of these four rates, the present valuation of real property in respect of which they are imposed, and the proportion of the rates in the pound, are respectively as follows : — RATING. Amount J.cvied. Rate. Poor's Rate . . County Rate , . Pligliway Rate . Cluircli Rate . . fligliest Amount Returned. 1818 1842 Average 3 vears, 18"ll lo 1813. 1832 Levied. £. >, 320, 000 l,407,200t 663,814 Expended. £. 7,8:0,801 l,230,7i8» 1,407,200+ 645,883 Total Latest Amount Returned. 1842 1842 1839 Levied. £. 6,552,890 l,169,89li 506.812 8,229,593 Expended £. 5,481,053 1,230,718* 1,169,891 480,662 8,362,324 Annual Value of Real Pro- perty,1841. £. !, 540, 030 Rate in the £. by last Return. Levy. m 2 2 7i Expen- diture. r. d. 1 9 5 4i It 2 8 • Amount paid to the County Treasurer out of the Poor's Rate. + Includes estimated Expenditure of statute labours. X There is no return of the amount levied for Highway Rate, but of course it is not less than the amount expended, which is the sum inserted here. If to the above amount were added the sums applied by local authorities to local purposes, but raised under a system of taxation different from that which is adverted to in this Report, such as the Turnpike Tolls, the various Navigation and Port and Harbour dues, and the fees paid in the local administration of justice, and in the performance by various local officers of administrative duties, the sums annually disposed of by local authorities in Eng- land and Wales would appear much more considerable, and certainly could not be much short of twelve millions of pounds sterling.* If again to this were added the amounts raised and * It will be easily understood that there exist even less materials for estimating the amount of these heads of local revenue and expenditure than in the case of the local rates and taxes before adverted to — In England, £. s, d. The revenue of the Municipal Corporations, remodelled under the 5 and. 6 Wm. IV., c. 76, consisting of Rates and other Receipts in 1840-41, was 989,740 City of London revenue fcj 1841 . . 1^8,521 £. Carried forward £1,178,261 RATING. Amount Levied. 28 REPORT ON LOCAL TAXATION. disposed of in a similar manner in Scotland and Ireland,* the amount would undoubtedly exceed that at the disposal of some of the more important Sovereign States of Europe, for all the pur- poses both of general and of local government. When it is re- £. s. d. £. «. d. Brought forward . 1,178,261 Turnpike Trusts, expenditure in 1840 . . 1,650,154 Light dues in England and Wales in 1832. 162,717 Fees in the local administration of justice — To Clerks of Justice, average of 1830 to 1834 57,668 To other officers in other local Courts . unknown. 3,057.800 * With respect to Scotland, scarcely anything appears to be known of its local public revenues and expenditure. A House of Commons Paper presented 17th May, 1830, represents the Cess levied in the Royal Burghs in 1829, as. . . . 8,777 The Report of a Select Committee of the House of Commons, presented in August, 1834, shows that the Light Dues levied in Scotland in 1832, were 35,526 It appears by the Report of the Committee of General Assembly, in 1839, that the average yearly funds raised for the relief of the poor in Scotland, in 1835-6-7, were. Legal Assessments . £77,239 19 Church- door collections. 38,300 10 Other voluntary contri- butions .... 18,976 10 Sessions funds . . . 20,604 12 155,121 11 The following taxes are levied in Scotland, viz. — 1. Statute Labour Rate — Analogous to the English Highway Rate 2. Prisons' Rate. — The assessments on the several Counties in Scotland for the pur- pose of building prisons under the control of the General Board of Directors, in the year 1842, is stated in their 4th Report, Appendix No. XV., to have been. . . 47,290 15 10 They state that they are unable to estimate the exjjense of the County Boards, in- cluding the aliment of prisoners, &c. . • unknown. 3. Rogue Money Rate. — For the expenses of apprehending and detaining criminals (the expenses o£ prosecution are defrayed by the Crown) unknown. 4. Bridge Money Rate. — For coimty bridges. unknown. 5. Church and Manse Rate. — In towns the Minister has a sum allowed him to find his own house for himself unknown. 6. Schoolmaster and Schoolmaster's House Rate unknown. 7. Militia Rate unknown. 8. Rural Police Rate. — Permissory only, as iu England unknown. 9. Police Rate in Boroughs. — These are regu- lated by special Acts of Parliement for each Borough • . tmknown. Carried forward .. £240,715 6 10 ^ ir- RKPORT ON LOCAL TAXATION. 29 TTiembered that the whole of the current expenditure of the rating. general government of this Empire for all the disbursements Amot^^evied. incidental to the legislation by Parliament, and by the Queen in Council, for all the costs of all the departments of the Home and Colonial Administrative Government, of the whole of the judicial and executive expenses of our superior Courts of Law and Equity, of the Army and Navy, and of the Diplomatic service of the country at home and abroad, does not (omitting, of course, the interest and repayment of the public debt) exceed twenty-one millions, it will be readily admitted that these funds, of which the administration is left to local bodies, do, by their great amount and the consequent extent of good or evil which may be effected by their application, justify as careful an examination of the modes in which they are imposed, levied, and applied, as is habitually extended to that portion of our public taxes which is annually brouofht under the consideration of Parliament. Property affected by the Rate. Although the Poor's Rate is defined to be a tax upon the person in respect of property, it is in no such sense a personal tax, as the old Capitation or Poll Taxes, or as the Easter Offer- ings, the only remaining poll-tax, or the taxes still levied on particular persons in respect of their occupations and callings. The sense in which the Poor's Rate is called a personal tax is in contradistinction to those charges which follow the real estate without regard to any changes of tenancy. The expression ap- parently signifies no more than that it is the occupier only who is personally liable to be rated in respect of certain kinds of pro- perty, and the parson or vicar who is liable in respect of his benefice, and the possessor of personal property who is liable in respect of his personal property ; that where there are no such £. «. (/. £. s. d. Brought forward . . 246,715 6 10 10. Lighting and Watching Rates. — Likewise regulated by such special Acts of Par- liament unknown. 11. Poor's Rates. County Cess. — Is exclusively for the Land- Tax, and does not come under the defini- tion of a locaUtax . - • unknown. 246,715 6 10 With respect to Ireland^ it appears that The County Cess Presentments in 1840, amounted to 1,269,879 12 The Light Dues collected by the Com- missioners of the Ballast Board in 1832, were 42,061 1,311,940 12 Total . . . 4,616,455 18 10 With respect to the Brilish Islands, adjacent to England, Scotland, and Ireland, we have no information. 30 ftEl*ORT ON LOCAL TAXATION*. RATING, persons to tax, the property cannot be charged, and that a tax Property Liable, in arrcar would not attach to a subsequent occupier of the pro- perty, or to a subsequent incumbent of the benefice, or to a subsequent possessor of the personal property. But though certain persons only can be taxed, it is still the property alone that determines the liability of those persons ; and it is the value of the property that determines the extent of that liability ; moreover it is a fact unquestionable that in proportion to the burden of the tax is the value of the property in respect of which it is imposed diminished, — a fact in nowise applicable to a per- sonfil tax. Thus, notwithstanding that defined persons are liable in respect of these properties, a fact which must apply to every other property tax, it will be found upon examination that the Poor's Rate is in its operation a property tax, and not a personal tax. In more correct terms, it is a tax upon annual income derived from visible property situate within the district in which the tax is levied. The same remarks apply to all the other l6cal taxes, the sub- jects of this Report ; to some of them with additional force, inasmuch as the Statutes under which they are imposed do not even refer to the persons liable but only to the property upon which the tax is to be levied; this is especially the case with the Highway Rate, and the Lighting and Watching Rate. The Expressions to be found relating to the Church Rate refer to the property and rarely to the persons. The General Sewers' Tax is directed to be imposed in gross upon lands and hereditaments, but in this case there is a subsequent power to apportion the rate amongst occupiers. The confusion in regard to the County Rate, and to all the rates of that series, in relation to the persons and property liable, wull be hereafter pointed out. Property, then, is the leading consideration in the imposition of these taxes. It may be considered in two points of view; first, as to the kinds of property liable ; secondly, as regards the prin- ciple of valuation by which the extent of the liability is to be determined. \st. — As to the kinds of Property liable; 1. As (o the There is, as a matter of history, no doubt that the intention of lulbie.''^ ^'""^'"'^^ ^^^ Legislature has been that all the rates enumerated above (p. 7) in the Poor^s Rate series, and all the rates on the aggregate districts, enumerated as the County Rale series, should be im- posed upon the same property as the Poor's Rate itself. It is true, however, that the terms used in the various Acts of Parlia- ment arc most discordant with that intention. In the Constables' Rate and the Militia Rate the property liable is not defined, and is only by inference identified with that liable to the Poor's Rate. In other cases it is described by very misleading terms : in the County Rate the property to be made liable in all parishes and REPORT ON LOCAL TAXATION. SI townships is described as the '^ messuages, lands, tenements, and rating. '' hereditaments rateable to the relief of the poor," terms much prope^Liaiie. wider than were required as regards real property, and which wholly omit the personal property which, when the Acts were passed, was liable to Poor's Rate. In extra-parochial places, on the other hand, the County Rate correctly identifies the property with that which would be liable to the Poor's Rate. This dis- parity in the terms relating to ' parishes' and to extra-parochial places is extended by adoption throuo^h the whole series of rates imposed on aggregated districts. However, notwithstanding the defects in the lang^uaoe of the law, all the rates of the Poor's Rate series and the County Rate series have in practice been imposed, conformably, no doubt, to the real intention of the Legis- lature, upon the same kinds of property. There are two chief classes of property liable to these rates. Of the first class are the properties expressly enumerated in the 43rd of Elizabeth, of the second are the properties which the Courts have held to be liable, not by the express words, but by implication from the terms of the statute. The properties made expressly liable by the statute of Elizabeth —expressly. are — 1. Lands; ] 4. Propriations of l^ithes; 2. Houses ; 5. Coal Mines ; 3. Tithes Impropriate ; | 6. Saleable Underwoods. 1st. ' Lands' are understood to include profits derivable from the use or sale of the body of the soil itself — from the growing produce of the land — and from improvements of the land. But although it thus includes quarries, clay-pits, gravel-pits, mineral waters, salt springs, &c., it is construed in the statute of Elizabeth not to include Mines, it being held that the express mention after- wards, in the statute, of ' Coal Mines' shows that it was the inten- tion of the statute not to rate other mines. — (App. A. p. 32, 33). The word ' Land,' as it includes generally the renewable pro- duce of the land, would have made all kinds of wood and timber rateable. But it was held upon the same principle as that by which all mines but coal mines were exempted, that the express mention in the statute of ' Saleable Underwoods' exempts all wood and timber not coming under the denomination of saleable under- woods. The word ' Lands' is construed to include improvements of lands by roads, bridges, docks, canals, and other works and erections not included under the term * Houses.* If the principle of construction, by which it was held that the mention of * Coal Mines' and of ' Saleable Underwoods' exempted all other mines and all other woods and timber, had been extended to this class of properties, it would have been held that the express men- tion of * Houses' would have exempted other erections and build- 32 REPORT ON LOCAL TAXATION. RATING, ings not coming within the description of houses ; such aconstruc- ProppA^Aaiie. tiou, howevcF, has rarely been contended for, and has not been adopted. 1. itskiuds. 2nd. ' Houses.* This terra in practice is apparently admitted to include all permanent erections for the shelter of man, beast, or property. It did include places of worship, other than Episcopal Churches, until the 3 & 4 Wm. IV. c. 30, exempted places of worship, so far as they are used for religious purposes, or for Sun- day or Infant Schools, or for the charitable education of the poor. (App. A. p. 34, 39.) 3rd and 4th. *^ Tithes Impropriate' and 'Propriations of ' Tithes.' The Kent Charges payable instead of these Tithes were declared by the 6^7 Wm. IV. c. 71, to be subject to all kinds of Kate in the same manner as the tithe itself had theretofore been. — (App. A. pp. 34, 35. 40, 41.) These two species of tithe, together with the tithe of the efficient incumbent, comprise all the tithe known in England : but it has never been held that the express mention of these two species has the same effect as the mention of coal mines and saleable under- woods, to exempt from the tax the unmentioned tithes of the efficient incumbent. 5th. * Coal Mines.' The effect of the express mention of coal mines in exempting all other kinds of mines from the rate has been adverted to. The exemption extends to all mines even of matters usually quarried, as limestone mines and clay mines. On the other hand, if materials usually got by mining arc taken from the surface of the earth, or by excavations not denoted by the word ' mines,' the occupier of the land is rateable for the profit as a profit of the * land.' Where coal is procured from the surface, or by operations or by excavations not denoted by the word * mines,' it is generally treated as a subject of the tax — being perhaps rated as * land,' not as ' coal mines.' (App. A. p. 35. 42.) But a series of recent decisions has curiously broken in upon the exemption of mines. It is now held that if the owner of a mine lets it, reserving as rent a portion of the produce unwrought, he is rateable for that produce as occupying land. Thus the law now is that an owner who works the whole mine and takes all the pro- duce is exempt as to the whole, and that a lessee is exempt as to the whole ; that the owner is also exempt for his rent if reserved in money or even in the wrought or smelted produce of the mine ; but that if the reservation be of a portion of the produce of the mine he is rateable for that portion. 6th. ' Saleable Underwoods.' — ^The effijctof these words has been much disputed ; they are understood to include wood of what- ever natiu'c, cut down periodically, and shooting again from the same stem to be again cut in like manner. The use of the word * saleable' is understood to exclude such underwoods as are to REPORT ON LOCAL TAXATION. 33 supply the land with estovers and fuel, or serve for shelter to young rating.' wood, or for ornament or other purposes of the estate. (App. A. Propen^LiaHt. p. 35. 43.) 1. It3kiudsi These words operate by construction to exempt, as before ob- served, all other kinds of wood and timber. Saleable underwoods were made liable to the tax, and other woods and timber exempted, probably in accordance with the rest of the policy of the Act of Elizabeth, which appears to have intended in all cases to charge the occupiers of property, and to exempt the interests of the owners. Saleable underwoods were almost invariably farmed out, while wood and timber was reserved by the landowner. It seems to have been thought that the tax could be laid on the occupier without affectincr the owner. Althouo^h this conclusion is not con- sistent with the more accurate views of modern times in relation to rent and taxation, a great variety of passages in the Reports show that such a belief did prevail extensively, and for a long period subsequent to tlie passing of the statute of Elizabeth. - The statute distinctly enumerated the preceding kinds of pro- — by impiioaUon. perfy as those in respect of which occupiers were to be taxed, but it also mentioned * inhabitants, and parsons, and vicars,' as persons to be taxed, without at the same time giving any indication of the kinds of property in respect of which they were to be so taxed. It, therefore, became the business of the Courts of Law to discover and define this property. In the endeavour to evolve the descrip- tion of the property thus liable by implication, the Courts were generally guided by two principles : first, that the property liable by implication was not identical with that made expressly liable ; thus, an inhabitant as such was not to be taxed for ability derived from lands, houses, Sec, but only the occupier : secondly, that the property liable by implication, although not identical, should be analogous with that liable expressly ; thus, most of the properties liable expressly, — lands, houses, saleable underwoods and coal mines, are visible and locally situate within the parish, and pro- ductive of a profit ; and the Courts therefore held that the pro- perty to be liable by implication should also be local and visible and productive of a profit. Generally, whatever failed of either of these requisites was not rateable. Thus, stock in trade was local, visible, and profitable, and therefore rateable : household furni- ture and money in hand was local and visible, but not profitable, therefore not rateable ; or money out at interest was visible and profitable, but not locally within the parish, and therefore not rate- able. (App. A. p. 29. 35, 36, 37.) There are, however, irreconcileable anomalies in principle in the decisions of the Courts. They hold, for instance, that the express mention of properties of one kind exempted others of the same kind not expressly mentioned; that the mention of saleable underwoods exempted both in an occupier's and in an inhabitant's hands, all other underwoods, and going beyond that species of D 34 REPORT ON LOCAL TAXATION. HATING. woods, exempted all other woods and timber whatsoever ; and that Prop^Liabie ^^® expross mention of coal mines exempted every other mine, how- 1. Its kinds. over like or however different in species. Nevertheless, with rej2[ard to tithe, their decisions must have been founded on very different principles of construction ; for the parson's or vicar's tithe must, in its nature, be considered to be quite as like in kind to an appfopriator's tithe, as unsaleable underwood, or as any other wood or timber is to saleable underwoods, or as a lead-mine is to a coal- mine. Yet the resemblance was not considered sufficient between the parson's tithe and tithe appropriate to exempt the former. Perhaps the anomaly may be explained by the fact, that, before the Statute, the parson always had contributed, from whence it was inferred that the Statute must have intended that the liability should be continued ; but this inference is not of a kind which is usually allowed to prevail where a Statute is passed providing a new remedy, and would have equally served to perpetuate the liability of many other kinds of property, the holders of which contributed to support the poor before the 43rd of Elizabeth. The properties which the Courts have held to be liable by impli- cation from tbe terms of the Statute of Ehzabeth are, first, pro- perty constituting the ability of the parson or vicar ; secondly, the property constituting the ability of inhabitants. 1st. '^Property constituting the ability of the Parson OR Vicar.* The parson or vicar are mentioned among the persons liable to the rate. Their ability Was recognized as being usually derived from their tithe, and the expiess mention of tithes impropriate and propriations of tithes was not used as an argu- ment to exempt the parson's or vicar's tithe. It was, therefore, decided that the tithes of the parson or vicar are liable, and that any modus, composition, rent, or inoney paid in lieu of such tithes was also liable. The 6 & 7 Wm. IV. c. 71, makes the commu- tation rent-charge liable to all rates and taxes in the same manner as the tithe itself was before subject. (App. A. p. 3G. 56.) Pensions payable to the parson or vicar are said to be subject to the rate. If this be so, the liability probably extends only to pensions payable in lieu of his tithe. (App. A. p. 36. 57.) It is also said that OblatJons and other Offerings consti- tuting the rectorial or vicarial dues are subject to the rate. (App. A, p. 36. 58.) They do doubtless constitute an ability of the rector or vicar, but inasmuch as they are not a profit derived from property local and visible within the parish, to tax them seems to be contrary to the general principle put forward by the Courts, as determining the implied liability to Poor's Rate. This is, however, an objection to rating oblations, offerings, and dues, which would perhaps equally extend to the pai-son's tithe itself. In practice, pensions are not rated, unless they be in lieu of tithe, and we believe that the oblations, offerings, fees, and dues, are never rated. REPORT ON LOCAL TAXATION. 35 2ndly. ' Property constituting the Ability of Inha- rating. BiTANTS.' ' Inhabitants ' being mentioned by the statute, but no propeTt^Liahit. property mentioned in respect of which they were to be rated, the i. its kinds. Courts inferred an intention to tax them for some other kinds of property than those expressly mentioned in connexion with occu- piers. The Courts having laid down as a principle that the property to be rated must be local, visible, and profitable, it fol- lowed that rents, franchises and easements, commons, ways, offices, pensions, advowsons, dignities and other incorporeal here- ditaments were exempt as not being local and visible ; the profits derived from mere labour, talent, or personal application, were exempt, these not being local and visible properties; profits en- joyed within a parish from money invested or lent at interest else- where, and therefore not a property locally within the parish, was exempt ; and personal property in a person's own use, as house- hold furniture, or money kept in the owner's hands, was exempt as not being productive of a profit. The only property not excluded by these conditions, and for which, on the principles laid down, inhabitants could be held liable, was stock in trade. Stock in Trade therefore was held to be liable as the only remaining species of property which complied with the conditions of being local, visible, and profitable. (App. A, p. 36, 59.) It was not, however, till a century and a half after the passing of the Statute of Elizabeth, that the liability of inhabitants to be i:ated for personal property was agitated in the Courts of Law. Lord Mansfield, whose judgments on subjects of Poor Law were as admirable as those by which he gained so great a reputation in other matters, resolutely controverted the liability, insisting strongly that it was impossible to carry the liability into effect, and that if it were possible the practice would be highly impolitic. He described many of the anomalies which it would involve, and anticipated most of the practical difficulties which have since been experienced.* The liability was, however, finally established a * The following are the expressions of the Judges in Rex v. Ririgwood, Cowp. 326, decided in the year 1775 : — '* In general, I believe, neither here nor in any other part of the kingdom is personal property taxed to the poor »> * * the Justices at Sessions should have amended the rate if they thought this property rateable ; and then, on attempting to do it, they woujd have discovered the wisdom of conforming to the practice which they expressly state in the case, of not rating it. If they had tried to have amended it, how would they have rated this stock ? Are the hops and the malt and the boiler to be rated at so much for each ? Or is the trader to be rated for the gross sum which his whole stock would sell for? If the Justices had considered they would have found out the sense of not rating it at all, especially when it ap- pears that mankind has, as it were with one universal consent, refrained from rating it, the difficulties attending it are too great, and so the Justices would have found them. As to the authorities which have been cited they are very loose indeed, and even if they were less so, one would not pay them much deference, especially as they differ, and the rules they lay down ha^e not been carried into execution for upwards of 100 years. They talk of visible property — what is visible property ? I confess I do not know what is meant by visible property. If every visible thing should be de- D 2 36 RKPORT ON LOCAL TAXATION. RATING. few years subsequently; — Lord Kenyon, in the year 1795, in R. ProperiyLiaUt. V. Must, treating it as a matter then beyond controversy. 1. itskindB. But being rateable only as constituting the abiUty of an * inha- bitant/ it was consistently held that no person could be rated for stock in trade but an inhabitant actually resident, that is to say, ' a person habitually eating, drinking, and sleeping in the place, * or whose family or [menial and personal] servants habitually * eat, drink, and sleep there.' This conclusion, however consistent in reasoning, produces great practical inequalities in the burden of the tax. The opulent merchant or tradesman can always escape from it at pleasure by residing out of the parish where his stock is kept, and the saving of the rate on a large stock would often be more than sufficient to pay the expense of a country resi- dence. But the poorer tradesman can never, or very rarely, have his residence at a distance from his place of business. It has been expressly held that a shipowner, whose ships were registered at Liverpool, and who had warehouses and a counting-house in the parish of Liverpool, but who resided in a different parish, was not rateable for his ships. It has also been held that where three partners carried on their business in premises at which their fore- man and his family resided, the partners themselves residing in another parish, were not rateable. But the inequality is most clearly shown where persons of precisely the same condition, and having precisely the same interest in the same property, are some held to be liable and some exempt ; as where of several partners one resided on the premises, he alone was rateable, as an inha- bitant, for his share of the stock, and the others were held exempt as to their shares. (App. A, p. 37, 74.) There are further inequalities, as between one trade and ano- ther. Stock of one kind makes an inhabitant liable; stock of another kind does not ; thus it is held that the stock in trade of common brewers and maltsters cannot be taxed, because, as is said by the Courts, it cannot be sufficiently ascertained. But when the person is an inhabitant, iand the stock is of a kind admitted to be rateable, a further set of difficulties arise in deter- mining the extent to which it is ' profitable,' or creates an ' abi- termined to come under that description, in that case a lease for years, a watch in a man's pocket would be rateable. Visible property is something local in the place where a man inliabits. But that does not decide what a man's personal property is. Consiiler how many tradesmen depend upon ostensible property only." '* As to the case in Lord Rayrn. 1280, the only question submitted to the Court was, whether the stock of a. farmer was rateable to the poor ; and they held it was not. But, accordinj^ to the Report, they go on and say, the stttck of an artificer is rateable. They had no case before them as to that point — therefore the judgment upon that question is extra-judicial. But supposinj^ it were not, what do they n>ean by the visible stock of an artificer ? Some artitiiers have a consi Poor's Rate includes all kinds of tithe ; — the Church Rate includes none ; the Sewers' Rate includes only lay tithe. Further, the Poor's Rate did include, and the Church Rate dpes include, stock in trade, while the Sewers' l^ate never extended to any kind of personal property. Again, the Poor's Rate and the Church Rate do not extend to rents, franchises, easements, commons, profits of fishing or other commodities, such as the profits of a fair, while the Sewers' Rate does extend to all of these. On the other hand, great as are these differences in law, they are all neglected more or less in the general practice. The Church Rate is alniost always imposed as the Poor's Rate. The Sewers' Rate is frequently so, and when it does ngt follow the Poor's Rate, it still, as far as we can learn, never adheres to the direc- REPORT ON LOCAL TAXATION. 4d tions of the Statute. Some peculiarities of the Highway Rate as rating. affecting woods, mines, and other hereditaments usually rateable propertyliabie. have been before pointed out ; and the liability of stock in trade has been shown to be continued as to some rates and abrogated as to others ; — nevertheless, these legal differences have very little operation in practice. We believe, therefore, that it may be generally affirmed, that the whole of our local taxation is im- posed either by law, or by usages regardless of the law, on the same basis as the Poor's Rate. 2ndly. — As to the Principle on which it u Valued. The principle by which the Rateable Value of property is to 2. Principle of be fixed is evidently of the utmost importance. For any system ^^Jj^^o'^ofp'*'' of taxation to be fair, it must bear a proportion both to the benefit conferred upon the tax-payers by the expenditure of the tax, and to the means which the person possesses of paying the tax. It is, however, in all cases found to involve insuperable practical diffi- culties to combine both these conditions in the imposition of a tax, and it seems most usual to assume that the benefit derived is in proportion to the ability to pay, or that the ability to pay is in proportion to the benefit derived. In most of the local taxes the ability to pay is the standard of taxation. In some, however, where the tax-payer has a definable share of the benefit of the expenditure, the proportion of the benefit enjoyed is made the standard of taxation. In other instances both principles are attempted to be combined ; but in these instances the law is a dead letter. In the Poor's Rate, and consequently in all the taxes enacted on that basis, the principle was adopted of imposing the tax according to the * ability of the parishioners.' The Church Rate is said formerly to have been made by com- mon estimation. What principle this common estimation was founded on does not appear, but it was always undoubtedly in reference ad statum et facultates, that the burden was imposed. This criterion was by law to be corrected by reference to the application of the tax and the nature of the benefit derived from it ; a resident parishioner being bound to contribute, in respect of his real and of his personal property, both to repair the fabric of the church and to provide for its service ; while a non-resident occupier of land was by law only obliged to contribute in respect of his land, towards the expenses which concern the freehold of the church. Such was recognized as the principle of the imposi- tion of this tax in law : in present practice, however, this principle is wholly disregarded, and it has been latterly held that a Church Rate made according to the Poor's Rate is just and prudent. In the Lighting and Watching Rates both principles of rating, according to the ability to pay as well as according to the benefit enjoyed, are adopted, though very clumsily and inadequately. 44 REPORT ON LOCAL TAXATION. RATING. The value of the occupation is the basis of vhe rate ; but the Property Liable, assessmcnts are required to be made upon the occupiers of land, 2. stan.iariiof ^j^q j^^c supooscd to bc less benefited by the lighting or watching, in the proportion of one-third of the rate laid on the occupiers of houses, buildings, and other property inclusive of tithes. In the Sewers' Rate also, a mixture of both principles is visible. The Commissioners are to tax ' the persons through whose de- ' faults said hurts and damages had happened; and who hath or ' holdeth any lands or tenements, or common of pasture, or profits ' of fishing ; or hath or may have any hurt, loss, or disadvantage, ' by any manner of means in the said places, as well near to the * said dangers, lets, and impediments, as inhabiting or dwelling ' thereabouts.' From this it appears that the taxation is to be governed by a regard as well to the benefit which tenants may obtain by the expenditure of the tax, as by the ability which they derive from their lands and other property, to contribute towards that expenditure. But the principle of valuation to the Sewers' Rate is attempted to be further defined by the Statute ; unfor- tunately the attempt is expressed in terms which seem to involve at least two conflicting principles ; persons liable are to be assessed and charged * after the quantity of their lands and tenements and * rents, by the number of acres and perches ; after the rate of ' every person's portion, tenure, or profit.' The purpose of the Statute may have been no more than to lay the tax originally according to the quantity of the lands, and, when the total tax was so determined, then to divide that total sum between the various tenants as between a tenant at will and his landlord; a tenant for years and his lessor ; a tenant for life, and the tenant in fee simple. If this were the purpose of the Statute, the assess- ment of the tax would be fixed solely by reference to the surface * by the numbers of acres and perches,' without reference to the value or profitableness of the land ; a principle, perhaps, more admissible in the case of a Sewer's Rate where the expenditure is more dependant on the extent of land to be drained than on its value, but still evidently objectionable as disregarding the re- spective abilities conferred by the operation on tenants of fertile or valuable property, and on the tenants of barren and unprofitable property. Judging, however, by what has apparently been the usual practice of Commissions of Sewers, and assuming that that practice fulfils the intention of the Statute, then the efiect of the words cited above seems to have been, that the value or pro- fitableness of the tenement was to determine the amount of tax laid upon it. Still, supposing this to be so far the right con- struction of the Statute, a difficulty, which seems insuperable, yet remains of combining the two considerations of acreage and pro- fitableness. The practice with regard to all the rates, though varying at difierent periods, appears to have been pretty generally alike at r REPORT ON LOCAL TAXATION. 45 the same period^ especially as concerns the rates on the basis of rating. the Poor's Rate and the Church Rate. Prope^Uahie. \mm The earliest practice with regard to Poor's Rates was very rude, 2. stan and collieries, and coal mines. However, in the Trinity term following, in the same year, a principle of valuation was laid down, in terms very nearly equi- valent to those subsequently adopted in the Parochial Assess- ments' Act. In llesc Vi Lower Mitton,^ it was said that the rate must be laid on a particular property * according to the annual * profit or value which the subject of occupation within the parish ' produces. This, in general, would be properly estimated at the ' rent which a tenant would give, he paying the Poor [and other] ' Rates, and the expenses of repairs, and the other annual expenses ' necessary for making the subject of occupation productive; and * a I'urther deduction should be allowed from that rent where the ' subject is of a perishable nature, towards the expense of renewing ' or reproducing it' The Parochial Assessments' Act, 6 & 7 Wm. IV., c. 9G, s. 1, passed seven years afterwards, appears to have had for its purpose to effect a statutory declaration of all the principles of valuation thus developed, namely, that the standard of value is the reasonable rent^ such rent being assumed to be a rent paid after the tenant * Rex V. Brograve, 1 Bolt. 125. t 9 B.amd C. 810. REPORT ON LOCAL TAXATION. 47 has paid the tenant's rates; and that there is then to be deducted hating. an allowance for the averaore expense of the repair and repro- Prope~Liahie. duction of the property. The Act accordingly requires that 2. standard of ' every rate made for the rehef of the Poor in England and Wales '^*"*^^" "*'»'^- ' shall be made upon an estimate of the net annual value of the ' several hereditaments rated thereto ; that is to say, of the rent ' at which the same might reasonably be expected to let from ' year to year free from all usual tenant's rates and taxes, and * tithe commutation rent-charge, if any, and deducting there- 'from the probable annual cost of the repairs, insurance, and ' other expenses^ if any, necessary to maintain them in a state * to command such rent.* Giving to the equivocal terms of this Act the construction most consistent v^^ith the practice and doctrine established at the time of its passing, it very nearly prescribes the theoretical net rent as the standard of rateable value. The defects, however, of this definition of ' net rent' are very considerable : the most substantial objection is, that the rent is required to be that ' at which the hereditaments might reasonably be expected to let for, from year to year.' Where properties require for the developement of their full productive value any considerable investment by the occupier, a letting from year to year only, would procure a rent very much below their actual value. What was no doubt intended by the Act was, that the estimated rent should be such as the hereditaments would, if let for the usual terms applicable to them, obtain one year with another. The next substantial objection is, that it allows no deductions for landlord's taxes, a defect which would be very ap- parent if all the taxes which really operate to diminish rent were imposed directly on the landlord, but which is not so salient to our observation in England, because the amount of the taxes im- posed directly on landlords is comparatively small, being reduced, in fact, to the Land Tax.* The defect in this Statute, which has been found most embar- rassing in practice, arises from the awkward expression of the definition; it seems not possible to doubt that by ' Net Annual ' Value' of the hereditaments, must be understood the value which remains after the tenant's taxes and charges have been paid; such a rent, in fact, as a tenant would pay who bore the burden of the tenant's^ rates, and, therefore, entirely opposed to such a rent as a tenant would pay who took the hereditament free of tenant's rates and taxes. Unfortunately the definition expresses the latter rather than the former rent, namely, 'the rent at which * the same hereditaments might reasonably be expected to let ' from year to yed^v free of all tenant's rates and taxes, and tithe * The Sewers' Rate is always allowed for in valuing to the Poor's Rate, as if it were the cost of repairs, viz. as a deduction from the gross value, being an " expense " necessary to maintain the hereditament in a state to command the rent." 48 REPORT ON LOCAL TAXATION. RATING. Stiindard of rateable value. commutation rent-charge, if any.' It is certainly a common Propert}/ Liable, cxprcssion to Say, ' a housc or land free of rates and taxes ;' and the grammatical construction of the phrase in the statute is evi- dently of that effect. On the contrary, there is, except in the Tithe Commutation Act,* perhaps, no example of the phrase, * a rent free of rates and taxes.' Nevertheless we have felt our- selves obliged to recommend the adoption of such a construction of the Act as if its words were * the rent free of^XX tenant's rates * and taxes, and tithe commutation rent-charge, if any;' and this construction has, in practice, been almost universally admitted. We conceived that the intention of the Act could not be to rate that portion of rent which must be paid away in tenant's taxes, as that w^ould be, in fact, to tax the residue for the charges which had once already been paid out of the rent. This consideration alone, however, would not be sufficient to justify our construction, inasmuch as the Act certainly admits of no allowance of ' land- * lord's taxes ;' and as the incidence upon rent of all taxes laid in respect of the occupation of land, whether imposed as tenant's or as landlord's taxes, is undoubtedly the same, it might be certainly contended with reason that, whatever rule the Act applied to the landlord's taxes was equally to be applied to the tenant's taxes. But we considered that, doubtful as the construction of the words might be, so far as they relate to the * tenant's rates and taxes,' there could be no doubt as to their meaning with relation to the ' tithe commutation rent-charge.' As this is rateable of itself, it could not be intended to rate its value twice over, which would be the effect if the Act were construed as defininoc the net annual value to be the rent obtainable for a hereditament let ' free of ' taxes and of tithe commutation rent-charge.' Concluding;, therefore, that the tithe commutation rent-charge w^as to be allowed for, we concluded also that the * tenant's rates and taxes,' involved in the same sentence by the same grammatical construc- tion, were also to be allowed for. Some difficulty of construction in like manner applies to the words * and deducting therefrom the probable annual cost of * repairs, &c. ;' for reasons similar to the above, we considered the word, • therefrom,' must relate to * the rent,' and to no other ante- cedent in the sentence. As the purpose announced by the Act was ' to establish one ' imiform mode of ratintj for the Relief of the Poor throuorhout ' England and Wales,' and as the liability of stock in trade was, at the time the Act passed, in full legal force, it may be considered as an omission in the Act that no rule was laid down for its valua- tion. The want of uniformity in the valuation of stock in trade was far more striking than in other property. Some of the various — vnlualion of peisoimlly. * The Tithe Commutation Act, 6 & 7 Wm. IV. c. 71, s. 37, uses the words "the rent or composition being paid/zTf from all rates, charges", and assessments.' REPORT ON LOCAL TAXATION. ^ methods used and supported for estimating its value are so arbi- rating. trary as almost to appear capricious; thus, where ^the mode used PropeTt^Uahie. ' for assessing all persons in the parish having- and using stock and 2. stuhUmi of ' personal estate, or having money out at interest, was to assess all ' such persons respectively at and after the rate of one-twentieth *^ part of such stock and personal estate or money out at interest, ' and to value the interest of such twentieth part at and after the ' rate of 4 per cent, per annum, and then to rate and assess one ' moiety of such twentieth part equally in that proponion, or as ' near thereto as may be,' the rate was held by Lord Mansfield and the rest of the Court a good and equal rate.* It was also commonly thought that a rate on personal property would be sup- ported where the valuation was made in this manner — the whole value of the property being ascertained, one-twentieth part of this was to be taken, then 4 or 5 per cent, interest being assumed to be the annual profit of this one-twentieth part, the rate was to be laid upon the total interest according to the same poundage as was applied to other property. If this be examined, it will be seen that such a rule, where the interest assumed was 4 per cent., was the same as rating personal property upon one five-hundredth part of its present total value; or where the interest assumed was 5 per cent., it was equivalent to rating upon one four-hundredth part of its present total value. A rule very different in principle to the foregoing was much adopted in the towns in the West of England, viz., that of adding to the rental of the premises some per centage, usually within the extremes of Ijand of 4 per cent, upon the rental or rateable value of the shop, or factory, or warehouse, or other premises occupied. This rule, however, did not apply to money out at interest, when that was rated. The subsequent temporary exemption of personal property from the Poor's Rate makes the want of a provision in the Parochial Assessments Act for its valuation for the present immaterial, inasmuch as the principle of valuation laid down by that Act extends only to the Poor's Rate, and would, therefore, not govern the valuation of personal property for the other rates to which it is still liable. The above observations, applicable to Poor's Rates, apply equally to the rates directly paid out of the Poor's Rates ; namely, to the general County Rate, and the County Rates for Lunatic Asylums and for Sliire Halls, to the Hundred Rate, and to the Borough Rate. Their application is doubtful in regard to those rates the incidence of which is not clearly identified with the incidence of the Poor's Rate ; namely, the Rate for Gaol Fees, and the Police and Borough Rates, when not paid out of the Poor's Rate, and the Borough Watch Rate; while, as regards the Constables' Rate, the Highway Rate, the Lighting and Watching Rate, and the Militia Rate, tlie rule of valuation laid down by the - Rex V. Hardy, 3 Cowp. 579. ^ REPORT ON LOCAL TAXATION. RATING. Parochial Assessments Act does not apply to all, except in so far rroperty Liuhle. as it is identical with the rules of valuation established before it was si.mdard of passL'd, and independently of its provisions. As these latter rates riteubie value. ^.^-j^ apply to stock in trade and other personal property, the difficulties as to the valuation of this kind of property would still remain in full operation, if in laying these rates any attention were ever paid to what the law requires. PiacUoc of under- The tendeucv to under- rate the- value of property is always viilmng property. , y^ ^ T i_i . .v. x u ^11 1 great, buvery person liable to the tax has more reasonable ground to expect success in the attempt to escape from a portion of the tax himself than in the attempt to increase directly the portion to be contributed by others, and all the efforts of the rate-payers are accordingly -directed to the reducing of the rates in their own cases ; on their side the officers imposing the tax seek to conciliate the whole mass of tax-payers, and especially such individuals amongst them as threaten litigation, by lowering the portion of each. Thus, whatever may have been at any time, according to law, the standard of rateable value, there is no doubt that the assessed value was always considerably below it ; but since the year 1 739 there has been a peculiar motive for reducing the valuation to the Poor's Rate, and, through the connexion in practice of all the rates with the Poor's Rate, to reduce the valuation of property to the whole of our local taxes. From that time the County Rate began to be assessed on parishes in proportion to the total value of the rateable property in each parish respectively. So far as this principle of assessment was carried out, to that extent was an obvious motive given to every parish to adopt a contrivance by which, while the proportions between the several contributors to the Poor's Rate within the parish should be undisturbed, the pro- portion of the whole parish, as compared with all other parishes in the county, should be as much as possible diminished. This object was in appearance easily to be attained. The value of all the property in the parish was estimated in some of the ways before described, and then the whole was reduced by some common proportion. About the middle of the last century the value in the rate was usually admitted to be but a half of the true value, but was in reality even much less than that ; inasmuch as the original estimate of the value was always much below the truth. Tlic admitted value, whatever that was, was invariably reduced in making the rate in some proportion which varied from one-third to three-fourths.* Those parishes which adopted the lowest proppr- ♦ These proportions ran universally through the rate, and must not be confounded Vrith those diHerent proportions adopted for diffiTcnt kinds of property within the same parish, as three-fourths lor hinii, one moiety for houses, an«l a twentieth port of the annual interest lor persoimlly ; proportions adopted, as has l)een before de- scribed, to compensate for those varying burdens upon dittert^ut classes of property which made the rack rent an unsuitaljle standard of value. This practice originated at a much earlier time than the one we are now describing. REPORT ON LOCAL TAXATION. Bl tion of course evaded the County liate to the greatest extent ; but as all the parishes gradually adopted the practice in a greater or less degree, none of them succeeded to the full extent of the facti- tious reduction of their value. It is true that for a long period after 1739 the County Rate was not generally, nor even in a majority of counties, assessed upon parishes in proportion to their respective aggregate valuations. Still the practice of parishes under-valuing their property gained ground everywhere ; perhaps because it was always known to be in the power of the justices at Quarter Sessions at any time to begin to charge the parishes to the County Rate^ according to their respective assessments to the Poor's Rate. At length, in 1815, the motive was extended to all parishes and places within counties, the 55 Geo. III., c. 51, expressly prescribing the valuation to the Poor's Rate as a basis in ordinary cases for the assessment to the County Rate. But though the motive to under- value their pro- perty was thus obviously strengthened, its operation was also checked by the same Act, which gave the justices power, where discontented with the Poor's Rate valuation, to make a searching inquiry into its correctness, and in certain cases to appoint and pay valuers. From that time to the passing of the Parochial Assess- ments Act, the 19th of August, 1836, the practice of under-valu- ing the entire parish seems, on the whole, not to have either in- creased or decreased. The Parochial Assessments Act has only partially reformed this practice. The valuations ordered to be made under the Act, up to the 1st of October, 1842, extend only to 4,444 parishes and townships out of 15,635. Of these only a part, though by far the largest part, have been made by paid professional valuers. Even in these instances many of the best and most scrupulous valuers admit, that for the sake of avoiding dissatisfaction and appeals, and of anticipating future depreciations of property, they have kept their valuations 10, 15, or even 20 per cent, below what the amount would be upon a strict estimate. In the rest of the 4,444 parishes or townships in which any valuations have been made, the overseers, or sometimes a committee of the rate-payers have pro- fessed, and sometimes really attempted a re-valuation : but we regret to say that these latter valuations have not in any instance appeared to us to be satisfactory, and in some cases they have been more objectionable than the valuations before acted on. In the remaining 11,190 parishes and townships of England and Wales, no new valuations have been made under the Act. It is obvious that to the extent to which bo7id fide new valuations had been made in any parishes, and acted upon, those parishes are liable to be prejudiced by the continuance in other parishes of the old valuations, or the adoption of new valuations below the just amount. The Justices of the Peace at Quarter Sessions have not, it is true, as yet generally adopted the new valuations as the e2 RATING. Property Liable. 2. Standard of rateable value Oppratlon of the Parochial Assess- ments Act: — jucrpased in- equalities; 52 REPORT ON LOCAL TAXATION. RATING. basis of the assessment of parishes to the County and other aggre- I'ropc^Liahis. g^'^ Rutcs ; but it is open to them to do so at any time, and to the extent to which they have as yet done so the inequality is manifest. The injustice is aggravated by the constantly increasing numbers and burden of the rates made for aggregated districts on the same basis as the County Rate. Since the year 1815, when the valuation to the Poor's Rate was distinctly fixed as the ground of valuation for the County Rate, there have been added upon the same basis, the County Rate for Lunatic Asylums, the County Rate for Shire Halls, &c., the very important Rate for County and District Constables, the Borough Rate, and the Borough Watch Rate ; and the Hundred l^atehas, within the same period, been re-modelled and settled on the same basis. Quite recently the Property Tax Act has added another inducement to parishes to under-rate their property to the Poor's Rate, this being made in most cases the basis of the assessor's estimate of the rack rent of real property for the purposes of the Property Tax. It will thus be seen how important it is that the Poor's Rate should be universally laid upon the full value. The provisions of the Parochial Assessments Act are quite inadequate for the attain- ment of this result. In the first place, it only requires that the Poor's Rate shall be made on an estimate of the net annual value defined by the Act. Rates always have been made on an estimate of the net annual value, but the net annual value being ascer- tained, the rate was imposed in some arbitrary proportion to it, as upon one-half, two-thirds, and so forth. It is not clear that the terms of the Act require any more than that the net annual value should be the ultimate basis of the rate, and there is nothing dis- tinctly prohibiting the making of the rate on any proportion to that net annual value that the officers may please to adopt. The Act should have declared distinctly, if such was its pui'pose, that the net annual value of all property should be its rateable value. The general practice has, however, hitherto been to regard the net annual value as the rateable value. The main obstacle at present to a general equal valuation is, that the Act does not make it compulsory. A new valuation under the Parochial Assessments Act can only be obtained where the Overseers of the parish, or the Guardians of the Union them- selves apply for it. It is not to be expected, where the property in a parish is generally undervalued in a tolerably equal proportion, that the officers of that parish will seek to set aside a valuation by which they are gainers. It seems to be plainly inconsistent, where a valuation is required in order to compel a parish to do reluctant justice to its neighbours, to leave to that parish the option to adopt or refuse such a valuation. When a valuation has once been fairly made and adopted, the improvements and the deteriorations of different properties are daily rendering it less and less accurate. It is the duty of the REPORT ON LOCAL TAXATION. 53 officers making each successive rate to insert, all new property, to rating. increase the valuation of all that is improved, to decrease the propert^Liabie, valuation of- all that is deteriorated. That this is their duty 2. standard of cannot he denied, but it is used in a multitude of instances as ^ '^*^*^^® ^*^"''' pretext for departing from valuations where there is no just ground for doing so, or to a greater extent than is just. It therefore constitutes another defect of the present law that there is no security for maintaining a just valuation when once made, against the operation of the motives of the parishioners to recede from it, and that there is no provision for the constant revision and cor- rection of valuations independently of the will of the parish itself and its officers. As regards other rates besides the Poor's Rate, it is material to Defects in vaiua- observe that in the northern counties the County Rates and other thauPoor?Rato; aggregate rates are paid out of the Constables' Rate; and that this latter rate is neither affected by the estimate of * net annual value,' defined by the Parochial Assessments Act, nor its im- position facilitated by the power given by that Act for a new valuation. Of the other local rates of the Poors Mate series and //^e —of the Poor's miscellaneous taxes, it is enough to observe that in practice all the '*'''"'"'^*' irregularities in the valuation to the Poor's Rate are adopted by them, while the amendments and facilities provided by the Parochial Assessments Act are legally inapplicable to them. Indeed, besides the Poor's Rate, tliere are only two other rates in respect of which valuations are expressly authorized, namely, the County Rate and Sewers' Rate. The County Rate is to be assessed upon parishes ^rateably and —of the County ' equally according to the full and fair annual value of the mes- "^ ' * suages, lands, tenements, and hereditaments liable, or which ' might be liable, to be rated to the relief of the poor.' We have described the way in which parishes have attempted to evade their fair share of contribution to the county and other aggregate rates by undervaluing the whole of their respective properties according to some arbitrary proportion. In order to counteract this attempt, as well as to enable the justices to correct inequalities between parishes on appeal, the justices at Quarter Sessions are enabled, by the 55 Geo. III., c. 51, to call for returns from high constables, petty constables, churchwardens, and overseers, and from assessors and collectors of public rates and taxes. The Quarter Sessions can then direct the justices within their respective divisions to receive these returns on oath, and to examine the persons making them upon oath, and to report proceedings to Quarter Sessions. In case of default in making the returns the justices may employ persons specially to ascertain the annual value of property in any parish. These powers have been fre- quently resorted to, but as far as we have learned, with no great 2, rateable value 54 REPORT ON LOCAL TAXATION. BATING, success, inasmuch as the annual officers, chiefly the overseers, Property Liable, whom the justiccs havc to rely upon, are persons not only interested ' Standard of in maintainingr the existing valuation of their parish, but are also generally incompetent to correct that valuation, a task which requires professional skill and a freedom from personal interest. The result practically amounts to this, that where the justices have gone through the process pointed out by the 55 Geo. III., c. 51, the total valuation of the county has indeed usually been much increased, and therefore some approximation has been made to a fairer valuation ; but in no case, that we have heard of, has the result been considered satisfactory by the justices themselves. In other cases, the justices have made the attempt, but have found their powers insufficient to surmount the difficulties which they encountered, and have consequently abandoned the task before its completion. In a considerable number of counties no attempt of the kind has been made. There are accordingly still found a great variety in the practices by which the relative proportions of the parishes contributing to the County Rate are ascertahied ; many of the proportions being determined by scales or valuations which have been in use for periods much exceeding 100 years, during which great changes have occurred in different parts of the same county, and a vast extent of new property has been created in many such parts, liable to the tax by law, but which is often wholly disregarded in the actual assessment. In some counties a valuation has been made in the manner just before described at some period since the year 1815, under the powers of the 55 Geo. III., c. 51. In some other counties the contribution to the Land Tax serves as the scale of the proportionate contribution. In these cases the proportion has been unchanged since the year 1792, notwith- standing the subsequent alterations in the value of property. In other counties the valuation to the Property Tax made in the years 1814-15 determines the scale of contribution. In other counties some ancient scale, of which the origin is unknown to the respective clerks of the peace, determines the pro- portion. In other counties the nominal valuation to the Poor*s Rate, un- corrected by the application of the powers of 55 Geo. III., c. 51, and made in some counties in or very early after the year 1739, and in other counties at various periods between that date and the present time, serves as the basis of the contribution to the County Rate. — (For particulars see note * in the two following pages.) All these various practices are alike complained of as unequal in the counties in which they are adoi)ted. Yet the plan of con- tribution is in most cases so indefinite that the power of appeal given to each parish is quite inoperative for its protection, there r REPORT ON LOCAL TAXATION. 55 being- no admitted standard to which a parish could refer, in rating. order to show the injustice of its own assessment, in comparison Prope^Liahie. ~~l ~ ; : ;; ; — 2. Standindof ^ Note to the preceding page. The followinfj Abstract shows the state of the valu- rateable value, ations for the County Rate in some of the counties in England and Wales as they existed in 1832-34:— Abstract from Reports of the Select Committer of the House of Lords on *' Charges of the County Rates in England and Wales," ordered to be printed '24th June, 1834, and from the Report of the Select Committee of the House of Commons on " County Rates," ordered to be printed 31st July, 1834. Counties. Bedford .... Brecon «... Cardigan. . . • Carmarthen . . , Cornwall .... Dorset .... Essex Flint Huntingdon . Merioneth . . . Norfolk .... Northampton • . Pembroke . • • Radnor .... Rutland . . • . Suflfolk .... Chester . • . . . Berks. . • . . . Bucks ..... Gloucester .... Hertford Leicester Lincoln, parts of Rest even Monmouth .... Nottingham .... Oxford ..... Somerset Sussex, Western Division Warwick .. .^ . ., York, North Riding . . Wilts .... Derby .... Hants .... Date of Valuation. Principle on which Valuation is reported to have been made. 1739 not known. 1748 About 30 years since. not known. 1740 none, 17G9 not known. 1732 not known. > > when land- tax first imposed, not stated. 1821 1822 1814 1816 1823 1805 1821 1827 1818 1813 1818 1816 1816 1825 no valuation has been made. 1816 1819 No valuation made under the 55 Greo. IIL, c. 51. The principle of the existing scale not known to the Clerks of the Peace, and cannot be ascertained by them. ditto ditto ditto ditto ditto ditto ditto ditto ditto ditto ditto ditto ditto ■ Mittof ditto ditto ditto ditto ditto ditto ditto ditto ditto ditto ditto ditto ditto ditto 'ditfo ditto Principle not staled ; but probably valued under the 55 Geo. III., c. 51. By Property Tax Assessment (1815). ditto " ' ' ' ■ " ditto ditto ditto ditto ditto ditto ditto By Property Tax Assessment. ditto ditto ditto ditto ditto ditto ditto X1814). ditto ditto ditto (1801). ditto ditto (1815). ditto (1815). ditto (1813). ditto ditto By Property Tax Returns, Schedule A.J On two-thirds of amount assessed to Pro- perty Tax. t Many thousand acres of land since enclosed, but none of it charged for. X Previous to tlie year 1816 the rates were not made upon any valuation of property, but were collected by tlie ancient mode of so much a trained soldier (each Hundred being rated with a certain number), which served to show tlie proportions of the County Rate to be paid by each Hundred.-— (^Appendix to Report of Select Committee of the House of Lords, 1834, p. 279.) 56 REPORT ON LOCAL TAXATION. EATING. >vith other parishes. Nothing would enable a parish to show rrope^iiaiie. successf'ully tho inequality existing between itself and another 2. Standard of paHsh, but a Complete valuation of both the parishes in question, rateable taiue. ^^ operation, the cost of which would be such as effectually to pre- vent tlie attempt. It is obvious that this inequality exists entirely through the de- fective valuation to the Poor's Rate. In other words, the correc- tion of the valuation to the Poor's Rate would be the most effec- tive, indeed the only practicable correction of the inequalities in the imposition of the burden of all the taxes of the County Rate series, --^f the Sewers' The Only rate for which a separate valuation is authorized is the Sewers' Rate, 'Any Court of Sewers may at its* discretion * decree and order the payment of all costs, charges, and expenses Abstract &c. — continued. Counties. Date of Principle ou which Valuation is reported to have Valuation. beeu made. . Hereford . • • • • 1819 On tbree-fuurths of amount assessed to Property Tax. ' ■ York, East Ridhiy • • 1816 By Property Tax Assessment, with a de- duction of Is. 5d. (qu. l-r)th) tberefrom, and tbe rate laid calculated at hi. in tho pound on four-fifths. Anglesey. . . » • 1832 On Rack Rent. Denbigh . . * . , not known. ditto ..,.,. Ivent • • • • 1807 1829 ditto Lancaster . , \ \ ditto . « Westmoreland . 1832 On Rack Rent paid by farmers, and test (?) to those lands in possession of owners, de- ducting one-thiid from Value of houses, and one-half from mill property. Durham . • . • • 1826 On annual \ alue ^probably ftsctttained under the 55 Geo. 11 L, c.5})' Glamorgan . . . J > ditto ditto Lincoln, />rt;7s of Holland 1818 ditto ditto ndsey 1822 ditto ditto Middlesex , , , , 1833 ditto ditto Montgomery , , 1827 ditto ditto Northumbtrland . , , 1832 ditto ditto - Stafford . . . , , 1816 ditto tlitto Surrey . . . , , 1827 ditto ditto Carnarvon . , , 1829 ditto ditto Cambridge . • , , 1827 On actual value of Property. ])evori . , . 1816 ditto ditto Cumberland . . « 1810 Poor's Rates, and examination of Overseers as to actual value of Proivt»rtics rated. Sussex, Eastern Di 'ision 1831 Annual value of all Property assessed to the Poor's Rate, or liable Ho be so. Worcester . , • • 1833 From Returns t)f Overseers, altered by Ma- gistrates where insutlicient. YoxVyJVcit Ruling • 1816 On an average of Poor's Rate and Pro )erty Tax Returns, deducting one-fourth t rere- from. Salop. . . • • • 17-10 Underthe 12Geo. IL,c. i9. REPORT ON LOCAL TAXATION. 67 irred in surveying, measuring, planning^ and valuing the lands rating. ' and hereditaments^ or otherwise, preparatory to the making of PropeTt^iAnbie. ' any rate, taxes, or scots.' 2. standard of We are not informed to what extent this power has been exercised, ^^iteabic value. The valuation required for the imposition of the Sewers' Rate very much exceeds in complexity and delicacy the valuation re- quired for any other tax. In all the cases which we have in- quired into, it has been dispensed with, and recourse has been had to the valuation to the Poor's Rate, or to some other public tax. Persons liable to Local Taxes. 7'he persons liable to local taxes can best be considered in Persons liable. two chief classes. 1st. Those liable to the taxes of the Poor's Rate and of the County Rate series (page 7). 2nd. Those liable to the miscellaneous taxes (page 7). 1st. The framers of the statutes without doubt intended that — 1. to tax^s of the persons liable to the local taxes of both these classes should and orthe cJtmty be the same as had already been made liable to the Poor's Rate, i^«t« series; but the terms of the statutes in this respect are to an extraordi- nary extent confused, or inadequate, or redundant. Sometimes the persons liable to be taxed are only to be inferred fi'om words more or less accurately descriptive of the property liable to the Poor's Rate. Sometimes only one class of persons liable to the Poor's Rate is mentioned, as 'inhabitants,' omitting parsons_, vicars, and occupiers. Sometimes ' occupiers ' are mentioned alone, omitting inhabitants, parsons, and vicars. Or *" owners and occupiers of land ' are mentioned, omitting inhabitants, parsons, and vicars, and the occupiers of all property other than land, at the same time inserting the class of ' owners,' who are it is true liable for houses, not originally, however, but only by substitution ; and are never, even by substitution, made liable to these rates for land. For these and other examples, we refer to the summaries of the respective rates in Appendix (A.), and we proceed on the assump- tion that the universal practice of laying these rates on the same persons who are liable to Poor's Rates represents correctly the real intention of the law. The persons made liable to Poor's Rates by the 43rd Elizabeth are, 1st. Inhabitants of the Parish. 2nd. The Parson or Vicar. 3rd. The Occupiers of Land, and the other species of property expressly enumerated. As regards ' Inhabitants,' it was long before the effect of the iniiabUants; law was settled. We have before pointed out, in speaking of stock in trade and other personal property, the definition given to inha- bitants, and the restriction of their liability, as inhabitants, to per- sonal property alone. Supposing that the intention of the law was, that all the taxes oi'the Poors Rate series and of the County Rate series were to be imposed upon the same property and persons, then inhabitants m REPORT ON LOCAL TAXATION. Rating. Persons Liable. — Parson or Vicar : — occupiers : were liable to all these rates in respect of stock in trade and other personalty. Since the 3 & 4 Vic, c. 89, the liability of inhabit- ants to the Poor's Rate in respect of personal property has been and remains repealed until the 1st October, 1843. But the sta- tutes repealing this liability apply to no other rate but the Poor's Rate. The legal result is, that the exemption is extended by implication to such of the rates as are to be paid out of the Poor's Rate, namely, the County Rate in parishes and townships, the Hundred Rate is parishes and townships, the Borough Rate in parishes and townships, and the Borough Watch Rate in parishes and townships ; while, with regard to all these rates in extra-paro- chial places, and to all the other rates wherever levied, the liability of inhabitants to be rated for their stock in trade still continues, or can only be held to be repealed by a construction of the statutes at variance with their language. In practice, however, since the exemption of inhabitants from the Poor's Rate, they are, we believe, universally omitted in all the other taxes, as indeed they generally were before. * The Parson or Vicar ' was held to be liable by implication for his tithe. He is since made liable expressly for the Tithe Commutation Rent Charge, in the same manner as he was before for the tithe itself. He has, either directly or through the lessees of the tithe, been universally assessed to all the taxes o^ the Poors Hate series and the County Rate series. Parsons and vicars have been said to be liable also for pensions payable to them ; but it is probable that this only refers to pensions paid in lieu of their tithes. They have also been said to be liable with respect to ob- lations and other offerings which constitute the rectorial or vicarial dues ; but to rate such income is inconsistent with the general principles of rating, at least to the Poor's Rate, which is, that the rate should be laid in respect of property *^ local' and 'visible within the parish.' In our experience we have not met with a case in which a rate has been made on a parson or vicar dis- tinctly for this kind of income. ' Occupiers ' are liable for the several kinds of property ex- pressly enumerated by the statute of Elizabeth, namely, 'Lands, ' houses, tithes impropriate, propriations of tithes, coal mines, and ' saleable underwoods.' The occupier is the pei-son who has the present use, enjoyment, or possession of the property. In the common acceptation of the term there can be no occupier of an in- corporeal hereditament, such as tithes, but the use in the statute of the term 'occupiers of tithes impropriate and propriations of tithes' has been applied to the persons who are immediately entitled to receive those tithes, or the rent, or composition, or other consider- ation paid in lieu of them. The observations before made upon the kinds of property in respect of which occupiers are liable, serve to define the kind of occupation which is held to create a liability to the rate. REPORT ON LOCAL TAXATION. 69 The doctrine, justified by the terms of the statute, that the tax rating. in respect of the property is a personal burden upon the person Persmsliabie. in occupation, involves in certain classes of cases some considerable —difficulties in inconvenience. rating occupiers. The first inconvenience is where the property is occupied in very small portions, in which case it is difficult to adjust the amount of the rate fairly ; and usually, from the poverty of the occupier, very difficult or impossible to levy it. This inconve- nience appears in an aggravated shape where a single property, such as a dwelling-house, is tenanted by a number of occupiers, no one of whom can be charged for the whole. Another form of this inconvenience is where the whole of a property is occupied by tenants in common or in coparcenery, in which case it is often difficult to levy the rates on account of the impossibility of distin- guishing the chattels of the several parties so as to make the dis- tress only on the goods of the parties in arrear. The second kind of inconvenience, even more difficult to deal with than the first, is where the occupiers are a class of persons commonly changing their residence within the periods for which it is in modern times found to be convenient to lay the rate. Weekly tenants, for instance, never can be made liable to the rate. The amount of property which thus escapes from this tax, and consequently from all the other taxes on the same basis, through these real difficulties, and through the false pretexts to which they afford a colour, is very considerable. Cases sometimes occur in which the loss incurred by the omission to rate the occupier, or to collect the rate, amounts to a fourth part of the w^hole of the taxes ; in populous parishes, the loss from this cause is seldom less than a tenth part of the whole assessment. The loss from the removal of occupiers during the currency of the rates is most considerable in towns, where it is frequently found to range between 3 and 4 per cent. Of course what is lost in respect of one kind of property must be levied upon another, and becomes a double burden on that property the occupiers of which can be made to pay. The owners of small properties in towns universally understand the in- terest they have in making the tenancy such that the rate cannot be with any degree of regularity obtained from the occupiers, for the uncertaility m obtaining the rate generally begets a practice of omitting the property altogether, or at least of not enforcing the liability with strictness. The practical exemption from rates, which is more or less the result, is immediately converted into a means of obtaining an increase of rent, equivalent to the ex- emption, a process which in fact amounts to this, that the real tax-payers in respect of one class of property pay, besides their own proper contributions, an additional tax, for the purpose of adding exactly the amount of that additional tax to the rent taken by the owners of the other class of property. occupier. 60 REPORT ON LOCAL TAXATION. .RATING. Three partial attempts, in different forms, have been made to '. Fcrs^lAaUe. ^^al with tllOSe GVils. —attempts io I'o provide against Joss by the cliavge of tenancy, occurring c"uuk-s\'''^*^ '^''"' tbiring the period to which a rate applies, and to give to the ])arish —change of the benefit of the contribution of any tenant coming into property tujii.y, unoccupied at the time of making tFie rate, the 7 Geo. II., c. 38, makes every person removing from a property, and every person coming into or occupying property, Hable to pay the cunent rate in proportion to the time that each such person has occupied the property. This provision is not much known, and where known is rarely acted upon, except where the property is of considerable import- ance ; even its legal application in the case of a change of incum- bency of a parson or vicar, or of the cessation or commencement of inhabitancy of persons liable for stock in trade or other personal property, is very questionable. — povciiyofiiie ^o meet the case of voverty of the occupiers disablino; them occupier. ., ■« '^•^,.-' ...'^,, irom paymg the rate, a very compreiiensive provision is made by the 54 Geo. III., c. 170. Upon the application of the party to be excused, and upon proof by him of his inability through poverty to pay, and upon the consent of the overseers or other persons having the management of the poor, that such poor person may be excused, the Act enables any two justices to direct that the person be excused from payment of any local rate or cess what- soever, and to strike out his name from such rate or cess. The enactment is universally applicable to local rates made in places maintaining their poor ; it is, probably through an oversight in the statute, inapplicable to any of the local rates when made in places not maintaining their poor. This provision is made use of in ways which we believe were never contemplated by the legislature, and which we regard as great abuses of the powers of the statute. In the first place, instead of an actual application by the party seeking to be excused, a mere written application, drawn up by the overseer or collector, and signed, or pvnporting only to be signed, by a number of per- sons, in many cases amounting to several hundreds, is commonly admitted by justices as sufficient application by the party seeking to be excused : next, the proof of poverty by the parties seeking to be excused, is dispensed with in the same summary manner, and is considered to be supplied by the mere admission, witliout oath or examination, of the overseer or collector or some other officer, that he believes the people who have signed or are supposed to have signed the application to be too poor to pay ; again, the con- sent of overseers is in the same summary manner implied, as of course involved in his conduct of the proceeding. Thus an over- seer, or other officer, by a mere formality, the mere writing and production before two justices of a list of names, procures the wholesale exemption from the rate of persons wiio are thereby r^- REPORT ON LOCAL TAXATION. 61 lieved from all the checks involved in the condition of making a rating. personal application and of giving proof of their poverty. I'he Pers^^^iaiie. overseer enacts the parts of the applicant for excusal, and of the witness to poverty, in addition to his own appropriate part in con- senting to the excusal. The pretext used in justification of this practice is, that it saves trouble, but especially that it saves the expense in justices' clerks fees; one fee upon one collective application, and one collective order, serving instead of a multitude of fees upon a multitude of personal applications and individual orders. The excuse is itself founded on another irregularity, namely, the practice of the parish paying these fees, instead of the applicant, who is legally liable to pay them. Another practice, not so much an abuse of this provision as a misapprehension, or neglect, or detianco of their duty, by over- seers, is that of wholly omitting persons whom the overseers con- sider or allege to be poor, from the rate as originally made. 71iis practice, which is a very common one, of course dispenses even with the formality of an application to justices in the summary manner above described. The amount of property thus exempted without authority is very large, often exceeding a tenth part of the value of a parish. The arbitrary exemption of course in- volves a proportionate overcharge in the other property in the parish. It has been a matter of frequent remark, which we will not here dwell upon, that the excusal of a considerable number of poor persons from the rate begets in them an injurious indif- ference as to the disposal of a fund to which they do not contribute, leaving in them a disposition to acquiesce in its improper expen- diture amongst their neighbours, and even to favour and collude with false and unfounded claims upon it. On the other hand, the strict enforcement of the rate upon all kinds of property is ob- served to have the effect of creating a general vigilance and jealousy in those poor rate-payers, who are at the same time the most constant witnesses of the conduct and condition of their neighbours, and the best judges of the propriety of the claims made by paupers upon the funds. Injurious as the effect of im- proper excusals is upon the poorer occupiers, it is scarcely more mischievous than the indifference begotten by the same practice in the owners of'the^exempted property, who, by the exemption, lose the motive to secure a correct application of the funds, and are, indeed, often left with motives, uncounteracted, to obtain for their tenants, as paupers, as large a share as possible of the rate ex- acted from other persons and properties. We believe that few more active causes of public local abuses can be found than these practices, where they prevail to any considerable extent. A third way of deahng with some of the evils above described —substitution is that provided by the 59 Geo. III., c. 12, s. 19, which enables occupiers j"*^ the inhabitants of a parish assembled in vestry to direct that any 62 REPORT ON LOCAL TAXATION. BATING. owners of houses and apartments shall be rated instead of the PersmTLiaHc, actual occupiei's. The provision is hmited to cases where the rent does not exceed 201. a-year, nor fall short of G/. The Act is in this respect, not only defective, but mischievous. A very large class of houses and cottages, the rent of which is less than 6/. a-year, must be rated, if at all, in the ordinary manner ; but as the occupiers of these are generally poor persons, whose property it is very hard to distrain upon, and as the sums assessed upon them, though large in the aggregate, are small in each individual case, one of three evils generally arises, — either that the whole of the property is left out of the rate, which practice, though wholly illegal, may probably have been contemplated as a likely result by the framers of this enactment ; or the property is inserted in the rate, and the collection is negligently conducted or wholly omitted ; or the wholesale excusals by justices are effected in the manner before described. So far as to the property, the rent of which is less than 6/. a- year. A portion of inconvenience attaches to the limitation of the provision to property the rent of which does not exceed 201. In places resorted to by visitors for a season or for short periods of time, a large portion of the houses above 201. a-year are ha- bitually let for very short terms. It is usually found impossible to rate the occupier, and power is not given by this Act to rate the landlord, who, if he takes out his furniture when the occupier re- moves, is enabled to make an effectual escape from a great pro- portion, if not all, of the rates of the year. But even as regards property of the value which should bring it within the operation of this provision, the Act is so framed as to be carried into operation much less frequently than was probably intended and is to be desired. It can only be put into operation by a resolution of the inhabitants assembled in vestry; against such a resolution not only the owners of the property, uijually a very active class in parishes, are arrayed, but also many of the occupiers, who are persuaded that if the measure be carried into effect, they are suie to be called upon to pay an enhanced rent. Even where a resolution of vestry is carried, it is often very partial in its operation, for the Act allows the resolution to be made, not in general terms appHcable to all the owners of property of the like description, but upon individual owners, omitting or including whomsoever the vestry may think fit. The absent and supine owners are thus very generally rated, while those who are active and attentive to parochial proceedings as frequently escape. This provision, defective as it is, has still been (bund very bene- ficial in its effects. It is, however, expressly extended only to the Poor's Rate : by implication it extends also to the Highway Kate, and to the County Rate when the latter is paid out of the Poor's Rates. With regard to the Highway Rate, moreover, any powers given by any Local Act for this purpose with relation to Poor's Rates are extended to the Highway Rate of the place. REPORT ON LOCAL TAXATION. 63 Tliere is another class of cases in which, for want of local pro- rattng» perty to distrain upon, it might be difficult or impossible to Pers^uahie. enforce payment of the rate from those upon whom the burden is —difficulties as cast, namely, that of the occupiers of tithe, the clerical owners of l^sabltitufionoV which are sometimes, and the lav owners of which are more fre- ?'^'^',"Pi''''fu"^.., 1 • 1 mi 1 *' • • • rt» 1 1 '^"" '"'' ^^^ tiilie- quently, non-resident. I he alternative is given to otiicers charged owners; with the duty of imposing local rates to assess either the owner of the rent-charge directly, or the occupier of the land out of which the tithe rent-charge issues ; but in either case the rate upon the tithe may be recovered from the occupier. The occupier then has, where the rate is originally assessed upon him, a good power of recuperation against his landlord, and his landlord has the like power against the tithe-owner; but where the rate is levied upon the occupier^ not having been at first assessed upon him, his power of recuperation appears to be defective. (App. (A.) Poor's Rate, 234, 235.) J'his provision is extended to all rates and charges to which tithe is liable. There is another instance of a substituted liability applicable to i^J^^Jpj,"occa ™^^ one of these taxes, the principle of which appears to be sound, piers aud owners. though the provision itself is encumbered with a condition likely to make it wholly inoperative. Where a rate is raised for build- ing a county lunatic asylum, it seems to be recognised that the transient occupier of the year should not pay for an improvement of so permanent a character. It is therefore provided that the justices at Quarter Sessions may direct every tenant at rack-rent to deduct one-half of the rate from the rent he pays to his land- lord: but it is a condition that the justices shall unanimously agree to give this direction. As, however, justices of the peace are more usually interested as landlords than as occupiers of lands, an absolute unanimity amongst the justices to charge them- selves for the benefit of tenants can scarcely be expected. 2nd. As to the persons liable to taxes of the miscellaneous series. —2. to taxes of the iniseellaueons series. There is perhaps no portion of the English law more confused and contradictory than that which relates to the liability of per- sons to the Church Rates. There are no statutory declarations, chmchRate and very few judicial decisions, on the subject ; while there is a great variety in the dicta of ecclesiastical writers and civilians. It appears,' though some doubt is cast on this, that the same ' PARISHIONER,' if a resident, is liable to a rate on his realty for repairs of the church affecting the freehold, and on his personalty for a rate for procuring the services and ornaments of the church. If not a resident, he is not hable to the latter rate. A man is a ' parishioner ' if he holds lands in the parish, although he do not reside there. It is even said that he is an ' inhabitant' by virtue of the same facts; but this is a violent con- struction, and not necessary to render him rateable, he being rateable by reason of his being a ^ parishioner,' and his inhabitancy 64 REPORT ON LOCAL TAXATION. BATING. Per son t Liable. New Church Riitfs and Hurlal Giuuad llatcg. is admitted not to be material in respect of a rate for real re])airs, while his mere non-residence is equally admitted generally to exempt him from the rate for personal purposes. It appears that the * occupier' of land is liable, and that tlie ' owner' is not liable in respect of that land, though liable, if resident, in respect of his wealth as a ' parishioner.' Though the law appears to be generally as here stated, — yet, in practice, the rate for real purposes is never distinguished from that for personal purposes : and the rale is now invariably laid on the ' occupiers' alone. In fact, the rate, in the mode of its imposition on persons and property, in no way differs from the Poor's Rate. There are certain exemptions from this tax. The owner of the glebe, whether the spiritual rector or the lay impropriator, is exempt from the general rate, being already liable, as owner of the glebe, to the repair of the chancel. There are authorities to the effect that poor persons may be omitted from the rate, if done without fraud and with the consent of the parish. Also that persons not parishioners, and not renting to the value of 10/., may be omitted, though the practice may be shown to have ex- isted for only 14 years. (App. (A.) Church Hates, 91.) The provisions of the 54 Geo. III., c. 170, for excusing persons on account of poverty, extend to this rate: but the consenting parties to the excusal are the overseers or other persons charged with the relief of the poor. The provisions for rating owners instead of occupiers, or for dividing the rate between outgoing and incoming occupiers, do not apply to this rate. The observations as to the persons liable to Church Rate apply equally to the Rates for New Churches and to the Burial Ground Rates. Sewers' Rate. The Commissioners of Sewers are to convene a jury, and to inquire by the oaths of the honest and lawful men of the shire : — I. — of the persons through whose defaults the hurts and damages which the Commissioners are empowered to amend had happened ; 2. — and who hath or holdeth any lands or tenements, or com- mon of pasture, or profits of fishing ; 3. — or who hath or may have any hurt, loss, or disadvantage by any manner of means in the said places, as well near to the said dangers, lets, and impediments, as inhabiting or dwelling there- abouts ; and the Commissioners are to tax, assess, charge, and distrain all these persons and every of them. 1. I'he charge for doing damage appears to be a personal one, and probably would not be considered one for which the land could be permanently charged beyond the time of the person causing the damage, or one for which the landlord could be REPORT ON LOCAL TAXATION. 65 charged if the occupier alone had caused the damage. It would rating. also appear to be a charge to which the direction * that every Persom~Liabie. ' person hable shall be taxed after the quantity of his lands, by ' the number of acres, and after the rate of his portion, tenure, or ' profit, or his quantity of common,' is in its nature inapplicable ; still it must be observed that the terms of the statute appear to prescribe these rules of estimation^ without exception, for all classes of persons liable. 2 and 3. These classes are of persons rated apparently^ first, according to their ability to pay; secondly, according to the benefit they receive. It is an indispensable condition that a person taxed may by possibility receive benefit from the expendi- ture of the tax, and therefore holders of mountainous or high ground, which cannot be surrounded, are in general exempt. Still, the exact measure of the benefit is not the measure of the liability to be taxed. Again, the nature of the benefit received determines the question whether the tax shall be upon the occu- pier or the landlord; for the casual and common repairs, the occupier may be chargeable, although he may, it seems, demand reimbursement from his landlord ; for extraordinary repairs bene- fiting the inheritance, as where a new wall is required, or the ancient defences are materially damaged, the lessor or reversioner is liable to be assessed. In either case the levy is to be made on the land, and therefore the occupier is liable, in the first instance, to be distrained on. The king, and his tenants and farmers are expressly made liable to this tax. Express provision is made for dividing the tax between out- going and incoming tenants in proportion to the periods of their respective enjoyment of the property. In practice we have not been able to learn that the clear direc- tions of the statutes, or the principles laid down by the courts of law in construing them, are ever regarded in present practice. On the contrary, the rate is most usually laid on the same persons and in the same proportions as the Poor's Rate. The General Sewers' Tax is to be apportioned amongst ' the Geiiemi sewers * OCCUPIERS of the lands and hereditaments in each parish, town- ' ship, or place, which heretofore have been, or hereafter may be, ' within or partly within the jurisdiction of the Court of Sewers, ' in such proportions and upon such individuals as of right ought ' to pay the same.' This probably means that the tax is to be laid as the Sewers' Rate ought by law to be laid ; but it seems contradictory to this view that only ' occupiers ' are mentioned as liable to the apportionment. It has been before observed, that all these legal varieties, as to the persons liable, are disregarded in practice, and that the taxes are generally laid on the same persons as are liable to the Poor's Number of per- Rate. The number of the persons liable to Poor's Rate would, fS uxe**t" F 66 REPORT ON LOCAL TAXATION. buiden RATING, therefore, with some rare local exceptions, be the same as the PcrsomlAabie. Humbcr made liable in practice to all the local taxes ; while for —their propor- the reason that the other persons liable by law, are never in fact tjous in property, ^g^^ed, no Inquiry has ever been made as to their number, or the —and their pro- propcrtv in rcspect of which they would by law be liable to con- V«)rl!.)ri£ 01 the ■•^.,**' t • c • i r • i-i tribute ; and no mrormation that we are aware oi exists which would be applicable to the present state of things, except such as might be obtained under the operations of the new Property Tax, which involves all the varieties of persons by law liable to these local taxes, including those deriving profits from stock in trade, and other rateable personalty. The nearest approach to the number of persons liable to the local taxes which we can make, is by assuming that every occupier of houses or lands enumerated in the Abstract of the Population Returns is a rate-payer in respect of such house or land ; and that every owner of tithe, clerical, ap- propriate or impropriate, is likewise a rate-payer. The chief inaccuracies in this will be, first, that many occupiers of houses are excused on account of poverty (though these are originally rateable) ; and next, that amongst the owners, both of clerical and appropriate tithe, there are pluralists, and the same person, col- lege, or corporation may be rated in several different places. Classes. *Un 1 ines, } Inhabitants liable for"j personalty, (included I in most cases amongst | occupiers of ileuses. 4-) J Parsons and Vicars. Occupiers of Laud, derwood. Coal Mines, &c. . . Occupiers of Houses, (many are excused on account of poverty) . Occupiers of Apart] ments rated separately > in Borouf,'hs . . . ) Owners of Houses rated] instead of the Occu- piers J Impropriators of Tithes Appropriators of Tithes Reversioners liablo to) Sewers' Rate ... J Total . , Number. 3. 4. Value of Property Amount of Poor assessed to Poor's! Rate, (inclndinj,' Rate, aivd being i County Rate,) nearly the same Highway Rate, in practice as that|and Church Ratn assessed to other (See also ante, Taxes. p. 27.) Unknown. 10,810» 276,037t 2.941.491$ Unknown. Unknown. 2,905f 1,519^1 Unknown. 3.232.762 £. > 62,510, 7,542,70311 Proportion of Property to each Rate- Payer eiiu- merated in Column 2. £. s. d. 19 C 11 Proportion of Annual Tax to each Tax-Payer enumerated iu Column 3. s. d. 2 C 8 Besides the classe* of which the numbers are unknown. * The number of parishes in England and Wales, not including districts of parishes with separate churches. i The number of agricultural occupiers according to the Census of 1831. X This is the uurab«r of inhabited houses in England and Wales, according to the Census of 1841. § The amount in 1841, taken from a Return made to the House of Commons, and ordered to be printed 6th May, 1842. B The amount in 1839, taken from Returns on " lA)cal Taxation," presented to the House of Commons, and ordered to be printed 2f)th August. 18;i9. II These numbers are taken from tlio Report of the Commissioners fur inquiring into Ecclesiastical Revenues, made the 16th of Jnne, 1835. REPORT ON LOCAL TAXATION. 67 RATING. I Limitations on ihe Proportion, Amount, and Duration of Rates. _ Without distinct provisions as to the scale upon which these ^'•'»'^"*' »»*• local rates shall be made, the natural convenience of the mode of ^"^ *' '^ calculation has, by degrees, made the practice universal of laying the rate at some fixed proportion to every pound sterling of the yannual value of the property in respect of which the tax is imr posed, — as, at so many pence or so many shillings, for every pound. It is expressly required that the County Rate and the Police Rate shall each be a pound rate. The difficulty with regard to the Sewers' Rate has been ad- verted to, namely, that the persons liable are to be assessed apparently on two different principles, first, after the quantity of their lands, tenements, and rents, by the number of acres and perches ; secondly, after the rate of every person's tenure or profit. The latter criterion of rateability would perhaps justify the making of a poundage rate upon the estimated annual value ; the former criterion of quantity of lands and number of acres and perches, as it is irreconcilable with the other, is, as we have ob- served, wholly disregarded, the rate being made more commonly on the same basis and by the same scale as the Poor's Rate. The greater number of the rates may be raised without any Amount of Rate > direct legal limitation as to their amount. There is, however, an indirect and a natural limit to the amount of every rate. The indirect limit consists in the definition of the ^purposes to which the rate may lawfully be applied. When these purposes are attained, there is no authority to raise or expend more money. This limitation is a very practical one, and operates with an effect proportionate to the completeness of the responsibility of the officers who are invested with the expenditure : but where there is not an effective accountability, the rate is rarely confined to its appropriate legal objects, and this limitation becomes inoperative. The natural limit to the amount of the rate consisting in the ex- haustion by tpixation of the net profit upon which the tax rpust be laid, is, 9s a limit, not often reached ; but there have been some few cases in which, by the increase of rates, especially of Poor's Rates, property has been thrown out of cultivation and occupation, and the power to make a rate has come to an end.* This exhaus- tion of the fund for taxation is a danger most imminent where the persons who control the expenditure are not exposed to the burden of the tax : thus, when the occupiers of land found out that the burdens of Poor's Rates fell upon their landlord's rent, while the proceeds of the rate could be expended amongst themselves^ or in payment of their labourers' wages, the whole rent was in many cases absorbed by the tax, and in a still greater number of cases was rapidly approaching its exhaustion. In regard to the Poor's * See the Report of the Poor Law Commissioners of Inquiry, 1834. 8vo. edit. pp. 63—67. f2 68 REPORT ON LOCAL TAXATION. RATING. Limitatiunt. — scale; amuuul; Uuiatiun. IViiods for makiiij; rules; Rates, it was at their first institution anticipated that cases might exist in which the parish might be unable to maintain its poor, and provision was made for taxing the adjacent hundred or county in such cases. It is very frequently alleged that officers make rates of a greater amount than is needed. The motives to do so are very consi- derable ; the officer saves himself trouble in making fewer rates, and consequently in having fewer collections ; the business of col- lection may be longer protracted, and the officer or his connexions or supporters may have the benefit of the delay ; and the officer himself may nevertheless enjoy the advantage of having much larger balances continually in hand, ^o counteract the induce- ments to make or expend large sums, express limitations have been introduced as to some of the rates ; thus, the utmost sum that may be raised by a Workhouse Building Rate is limited by the statute to the same amount as one year's Poor's Rates; the Highway Rates for a year are not to exceed 2^. 6cl. in the pound, unless the ratepayers expressly direct larger sums to be raised ; the Borough Watch Rate has various limits fixed by Act of Parhament for various cases. With regard to other rates, the rate-payers some- times determine the amount, as is the case with the Lighting and Watching Rate and the Church Rate. With regard, again, to other rates, the officers making the rate are uncontrolled as to its amount, either by Act of Parliament or by the rate payers; thus, tile overseers have the sole discretion as to the amount of Poor's Rates, the justices of the peace as to the amount of County Rates, and the Commissioners of Sewers as to the amount of Sewers* Rate. The Poor's Rate is directed to be made weekly or otherwise; this, when each rate-payer was personally known to the church- wardens and overseers, when the amount was small, and was col- lected at the church-doors after service, may have been convenient, but when it became necessary to make books, and the increase in the rate made the accuracy of the assessment a matter of import- ance, and a frequent subject of controversy and appeal, the making of rates weekly must in all cases have been inconvenient, and in most cases impossible ; the overseers therefore availed themselves of the alternative afforded them by the words * weekly, or olher- 'wise,' to make the rates for periods longer than a week. In the reign of Queen Anne (1705), the Courts maintained that there ought to be a monthly rate, but that it could not be assessed for the whole of a quarter of a year. In the first year of the reign of George the Tliird (1761), we have Mr. Justice Wilmot's authority, that whatever the law might be, the practice then was not to make rates monthly,* and in 1771, it was held no longer necessary to make the rate monthly, and a quarterly rate was supported.f In * Stevens r. Evans, 257, 2 Burr. 1152. Tracey t>. Talbot, Salk. 532. Keg. v. Littleport, G Mod. 97. t Rex V. St. George's, Middlesex. 2 Black. Rep. G94. r REPORT ON LOCAL TAXATION. 69 ■ 1797^ a rate made for six months was held to be good, and reasons rating. were assigned for the decision which would equally support a rate un^ims. made for 12 months.* — In practice, the period for which the Poor's Rate is made varies ^'ralionr™"""' ' much in different districts, but it is usual to make a rate previous to the 25th of March, in order fully to cover any claims then existing against the overseers, who are about to go out of office. It is also usual to make another rate about Michaelmas. In town parishes, however, the more general practice is to make the rate quarterly. The most convenient practice, both to officers and rate- ^^. payers, is that authorized by many local Acts, of making one rate ■■.estimated for the expenditure of a whole year, but divisible for ^^ collection into quarterly portions. It is obvious that a large rate demanded at once may be inconvenient to a great portion of the rate-payers, while, on the other hand, very small and unequal rates are annoying to them, and disturb their private calculations as to their expenditure. Instances of both these kinds of inconvenience are frequent : the former kind is most so. Sewers' Rates, partly because the amount which would be required for short periods of time would be inconveniently small, and proportionally expensive in collection, and partly because there is no risk of loss, by the removal of occupiers, the rate being recoverable from any suc- ceeding tenant or the landlord, will often be found to be made for periods as long as two years. Many other rates are to be made at periods to be determined at the discretion of the officers; as, the Ch\u-ch Rate, the Lighting and Watching Rate, the Sewers' Rate, the General Sewers' Tax, the County Rate, and the Borough Watch Rate. With regard to County Rate, a new rate is to be made whenever three-fourths of the last rate is expended, but not before. For whatever period a rate may be made, it will happen that Division of rate f .^ -I' ^ T 1 'l j. between outgoing some of the persons liable to pay it remove or cease to occupy ^nd incoming before that period is expired, and become liable to the like rate in occupiers, some other place, and are thus for a time subject to a double con- tribution. It may also occur that a person may begin to occupy some rateable property during the currency of the rate, or it may occur that a property may become rateable for the first time during the currency of the rate ; in either of which cases, unless the person or the property can be subjected to the rate, there will be an eva- sion of the common burden, and to that extent an extra burden will be imposed upon the body of the rate-payers. With respect to the Poor's Rate and the Sewers' Rate, there is an attempt to adjust the burden between the out-going and in- coming tenants, so far as regards the two first cases, but no pro- vision exists for rating any property which becomes occupied or profitable within the period of the currency of any rate. The pro- vision as to the Poor's Rate is extremely defective ; it does not I * Durrant v. Boys, 6 T. R. 580. TO REPORT ON LOCAL TAXATION. HATING. Limitationi. 1. Independent Districts, apply to a change of parson or vicar, nor (though this iriiot important while stock in trade remains as at present exempt from the rate) to a change of ' inhabitants.' No similar provision is made for any other of the local rates. Districts in which Mates are to be made. The chief districts in which local taxes are levied, are — — for the Poor's Rate, the parish or the township, — extra- parochial places being exempt from this tax. If the parish or township be unable to levy a rate sufficient for its wants, the hun- dred may be taxed ; if the hundred be not able to bear the tax, the County may be taxed. Where a Union for fating is made, such Union, consisting of any number of parishes or townships, becomes the district for making the rate ; — for the Workhouse Building Rate, and for the Survey AND Valuation Rate, the same districts are rateable as in the case of the Poor's Rate ; — for the Rate for Gaol Fees, the districts are, cities, towns corporate, and places not contributing to the County Rate, and having no town rate or public stock ; but within such places the rate is subdivided amongst the parishes and townships, and finally levied as Poor's Rate ; — for the Constables' Rate, the original and proper district is the township ; the parish is expressly added by the 13 & 14 Car. II. Extra-parochial places, which are not townships, are exempt from this rate ; — for the Highway Rate, the chief districts are parishes and townships, but any other district which has previously maintained its highway separately, becomes a district for the purpose of rais- ing this rate. Unions of any number of such districts may be made for the expenditure of the Highway Rate, but not for im- posing and levying the rate in common ; — for the Lighting and Watching Rate, any parish, or any wapentake, division, city, borough, liberty, township, market town, franchise, tithing, precinct, or chapelry, the inhabitants of which may please to adopt the provisions of the Lighting and Watching Act. If the inhabitants of any such division or place do not adopt those provisions, the inhabitants of any part of such place may. The rate is thus of optional introduction. It applies to compara- tively a very small, though a very populous portion of England and Wales ; • — for the Militia Rate, parishes and townships ; — for the Church Rate, the parish is the most common dis- trict, but by custom the rate may be separately made in several villes of the same parish. Chapelrios also are usually subjected both to a Church Rate, and to additional rates for their several chapels ; — for NEW Churches, new districts without reference to pre- vious boundaries, are carved out of the old parishes, and are to be- REPORT ON LOCAL TAXA^ON, 71 deemed in law separate and distinct parishes for the maintenance rating. of such new churches ; DiMs/or — for a Burial Ground Rate, any parish or chapelry, or extra- ^^"^""^ ^'''**-' parochial place; ^ kSr"^"' — for the Sewers' Rate, any district which may be arbitrarily assigned in the commission issued by the Lord Chancellor. These districts have been made without reference to any civil or eccle- siastical division, and very often without reference even to the natural The Commissioners may, within their general levels or drainage,* * The following is a list of all the Commissions now in force, the names denoting the districts in which they have jurisdiction : — No. of Nnmes in each Conimission. East Mouldsey to Ravenshourne 281 Ravensbourne to Lombards Wall 116 Walland Marsh 156 Counties in which the limits are. Kent and Surrey . Kent Kent and Sussex Sussex Middlesex Middlesex, Essex, and Gravesend Bridge to Sheerness and Penshurst . . 97 Lombards Wall to Gravesend Bridge .... 93 Mei'sham, Ashford, Chart, Canterbury, &e. . . . 180 Teynham Tong, and Luddenham 99 ^New Romuey 38 Level of Guldeford 43 Rape of Arundel 140 Fevensey and Hastings 155 Lewes Laugton Levels 84 Bramber . . c 92 Western parts of Sussex 122 Poplar Marsh 67 Holborn and Finsbury 153 St. Catherine's 30 Tower Hamlets 192 Westminster and Part of Middlesex 215 . . 123 iddlesex, Essex, andlr i /•tt • i_ j ta i. T^ i ?• Levels of Havenngham and Dagenham . . , Between Rainham Bridge and Mucking Mills . . 85 Fobbing, Corringham, Stanford le Hope, Mucking, &c. 16 Burnham, Southminster, Hundred of Denge . . 57 Tendring Hundred 36 Foulness Island 51 •Norfolk f County of Norfolk . . . . , 168 (HundredsofBlofield, Charing, North Erpingham,&c. 86 Sudborne,&c 24 Blything, Mutford, &c 84 Ikea 21 Falkenham, Felixtow, Walton, Trimley St. Martin, [ &c., with the Hundred of Colnies . . . * . 38 Ely . . , . . . Wisbeach Hundred 25 Lincoln and Nottingham 105 Nottingham, '&c. " . 290 Somerset County 593 Monmouth .... Caldecot Level 100 rHatfield Chase 112 .Suffolk York Gloucester ♦ Isle of Wight Pembroke marthen and Car- East Parts of the East Riding 114 .Howdenshire, &c. in the East Riding • . . , Henbury, Langley, &c • . . Low Lands and Levels in the ....... The Hundreds of Narbeith, Castle Martin, and in^j the Liberty of Tenby, in the County of Pem-I broke, and the Hundred of Derllys, in the County J of Carmarthen . J 92 191 47 18 Tutal 5,809 tricts. 72 REPORT ON LOCAL TAXATION.' BATING, district, fix the limits of any level, valley, or district, or ofaiiypor- DiaMctt/vr tioii of any valley or district for the purpose of making separate Making Rates, ^nd distinct ratcs therein : disuictsr"^""' — ^or the General Sewers' Tax, different districts may be set out as the districts for ratincr, namely, any parish, township, or place within the jurisdiction of the Commissioners : — for the Drainage and Enclosure Rate, any district to which an Enclosure Act applies, where there is no power under such Act to levy arrears of rates. 2. Aggregate (lis- The remaining districts in which local taxes are levied, each consist of a combination or aggregate of parishes or townships, and the tax in each case is originally made for the aggregate district, and afterwards distributed amongst the subdivisions of that dis- trict. The respective districts for the taxes imposed on this system are — — for the County Rate, the aggregate districts are counties, ridings, and divisions of counties having separate commissions of the peace, and cities, towns, and other places having separate commissions of the peace with exclusive jurisdiction : excluded from such districts are, all liberties and franchises which are sub- ject to separate rates in the nature of County Rates, and all liber- tics, divisions, or places which before the 12 Geo. II. were not liable to contribute to County Rate : also are excepted out of such aggregate districts all corporate boroughs to which separate Courts of Quarter Sessions have been granted under the Municipal Cor- porations Act. The subdivisions are, all parishes, townships, and places, whether parochial or extra-parochial, situated within the aggregate district, and parts of such parishes and places when they are divided by the boundary line of the aggregate district : ■ — for the County Rate for Lunatic Asylums, the aggre- gate districts would appear to be any county, or riding, or divi- sion, liberty, county of a city, county of a town, cinque port, or town corporate, or any two or more adjacent counties, ridings, divisions, &c. It would seem, however, that liberties, cinque ports, and towns corporate can only be subjected to this rate when they have separate commissions of the peace, and raise a rate in the nature of a County Rate, for no subdivisions are liable, except such as are liable to contribute to County Rate. The subdivisions are, any parishes or places liable to contribute to the Coimty Rate, — probably, however, extra-parochial places, which have no poor, and therefore could not have the benefit of the rate, would, notwith- standing the words of the statute, be held to be exempt : — for the County Rate for Building Shire-Halls, ^c, the aggregate district and the subdivisions appear to be the same as in the case of the general County Rate : — for the Rate for the Burial of Dead Bodies Cast Ashore, the aggregate districts and the subdivisions appear tQ be the same as in the case of the County Rate : REPORT ON LOCAL TAXATION. 73 — for the Hundred Rate, the aggregate districts are, hun- rating. dreds, wapentakes, wards, and other districts in the nature of DisMdt/or hundreds ; and hberties, franchises, cities, towns, and places, not ^^^^'"^ ^"'"• being parts of any hundred, but contributing to a general County tAcfJ?^'^^*** ^"' Rate; and also counties of cities, counties of towns, liberties, franchises, cities, towns, and places where there is any rate raised in the nature of a County Rate, or any fund applicable to similar purposes. The Statute also purports to include other districts where there is no rate raised in the nature of a County Rate, and no fund applicable to similar purposes ; but to such places the detailed provisions of the Statute are certainly inapplicable. The subdivisions are, all parishes, townships, and extra-parochial places, liable to contribute to a general County Rate, or liable to contribute to any rate in the nature of a County Rate, or where there is any fund applicable to similar purposes : — for the Police Rate, or County and District Constables' Rate, the aggregated districts are extremely various ; namely, any whole county including parts of other counties within its boun- daries, and omitting its own out-lying parts ; any parliamentary divisions of counties under separate chief constables, or under the same chief constable ; any two or more adjoining counties, or parts of covmties under one chief constable ; counties and boroughs con- solidated ; police divisions, consisting of any number of contiguous parishes, townships, or places, altogether containing not less than 25,000 inhabitants ; police divisions, consisting of any division of the county for Petty or Special Sessions, or of any number of such divisions of the county ; police districts for different proportions of constables and of payments. The Isle of Ely is expressly excepted from the operation of the Acts. The subdivisions are apparently those parishes, townships, and places within the aggregate dis- tricts which are liable to contribute to County Rate. When bo- roughs are consolidated with counties we have not discovered how the rate is to be raised within such boroughs : — for the Borough Rate, the aggregate districts are, any of the cities, boroughs, ports, cinque ports, or towns corporate, named in either of the Schedules (A) or (B) to the Municipal Corpora- tions' Act, 5 & 6 Wm. IV., c. 76, according to the boundaries of such places as settled by that Act and the 6 & 7 Wm. IV., c. 103. The subdivisions are, parishes and townships maintaining theif poor, and extra-parochial places, which are to contribute, as extra- parochial places do, to the County Rate ; and, where parishes or places are divided by the borough boundary, the parts lying within the borouorh : — for the Watch Rate IN Boroughs, the aggregate districts consist only of parts of those boroughs named in either of the Schedules (A) or (B) to the Municipal Corporations' Act. Those parts are to be determined by the council ; but the council cannot 74 REPORT ON LOCAL TAXATION. RATING, include any parts where before the passing of that Act no Watch Distrktxfor Rate was levied, or which are more than 200 yards distant from Making Rates, ^^y street or continuous line of houses regularly watched within uic'uf*^''''^'''" '^"* the borough. In boroughs watched by day and by night, the district for making an enlarged rate are those parts of the borough which are so watched ; the subdivisions are, parishes and town- ships, and extra-parochial places within the borough, and where any parish or place is divided by the borough boundary, the part of such parish or place within the borough, varioni origin, The Variety of districts in which local taxes are raised will thus tlniTof theie'dia^ be sccn to be Very great. One class of these districts are the tricts. ancient civil, or ecclesiastical divisions of the country formed ori- ginally upon a plan, and with objects no longer apphcable to the * circumstances of the community, such as the township and hundred — and, indeed, sometimes formed without reference to any terri- torial plan, such as the parishes, the original extent of which was dependent on the extent of the private manors, the tithes of which were appropriated to a given church. Those districts of the same species vary, therefore, very considerably in respect to their extent, tfieir present population, and their modern administrative necessi- ties, and, of course, proportionally in the amount of taxes required, and to some extent in their command of means for imposing and levying the taxes ; some being inconveniently small, others cum- brously large with reference to the machinery wuth which the law has supplied them. A second class of districts had a still more fortuitous origin ; they are those places which in early times were omitted from the ordinary civil or ecclesiastical divisions, sometimes through being inaccessible or unappropriated, as unreclaimed marsh or waste lands ; or not producing tithe, by which places often remained extra-parochial; or through being lawless places, as in marches or contested limits ; or being places of defence, through which many peculiar franchises and liberties arose : or through being the pro- perty or subject to the jurisdiction of privileged lay or ecclesiastical personages, by which many other instances of cxtra-parochiality and exclusive civil franchises arose. In these places the laws re- lating to local taxation apply in a very anomalous manner, such places being usually subject to some of the taxes and wholly exempt from others, llie most considerable class of places coming within this description are those denoted by the term ' extra-pa- ' rochial places ;' and consist chiefly of places exempted from the general law by reason of the privileges of ecclesiastical or collegiate bodies, who, at the time when a tax originated, provided for the performance of clerical duties for themselves. Though these places are numerous, the extent of territory included within them is not great, nor does the population of tlie whole o( such places throughout England and Wales equal 'that of some REPORT ON LOCAL TAXATION. 75 individual parishes* : but, inasmuch as they comprise the greater part of the Colleges of Oxford and Cambridge, of the Ca- thedral precincts, and the sites of many ancient palaces and royal demesnes, the value of the property included in them is, without doubt, much greater than the average value of property of RATING. Listrictsfar Slaking ts/a\ Eat The following Tabi-e is made up from the Census of the Year 1841 : County. England : — Bedford . Berks Bucks ....... Cambridge , , Borough .... Chester Cornwall Cumberland .«..«• Derby •..«... Devon Dorset Durham Essex Gloucester Hereford Hertford Huntingdon Kent Lancaster .....* Leicester Liucolu, Holland .... , , Kestevea .... , , Lindsey . . • • Middlesex .«..*. Monmouth ...... Norfolk Northampton • . . • » Northumberland Nottingham Oxford ....... Oxford City, University of . Rutland Salop Somerset Southampton. • • • • . Statfbrd Suffolk '. : Surrey • Sussex ....... Warwick , Wilts Worcester York, East Riding .... , , City and Ainsty . , , North Riding . , . , , West Riding .... Total, England . Number of Number of Extra- Paro- Inhabited Population. cliial Places. Houses. 2 9 73 7 74 491 >* / 9 136 4 34 209 16 27 640 13 236 1,585 3 50 221 7 131 758 y 383 2,024 7 29 122 4 11 67 6 71 535 5 11 80 17 2,772 13,871 10 52 306 1 1 7 G 72 388 13 664 3,523 13 7,169 43,288 29 440 2,304 14 208 1,202 11 103 717 22 92 644 20 1,548 9,325 4 48 216 9 24 233 19 498 3,005 8 54 'SQ5 16 266 1,854 16 58 429 27 51 1,785 2 11 74 11 45 293 9 131 693 39 481 2,660 20 335 1,712 15 83. 435 6 13 393 4 41 211 9 62 333 19 277 1,483 8 321 1,565 7 88 936 3 141 1,205 6 40 268 10 135 857 513 17,399 103,461 76 REPORT ON LOCAL TAXATION. HATING. equal extent, and occupied by an equal population, in the rest of Disirids/or the country. These extra-parochial places are liable to all the Mahing Rates. County Rates and Hundred Rates, the Sewers' Rate, the Police Rates, and the Borough Rates. There is another class of districts, claiming not an absolute ex- emption from any tax, but the right either to tax themselves, to the exclusion of the districts within which they are locally situated, or to contribute partially towards a particular tax. This diversity arises from a custom in such places of providing for some of the special purposes of a tax by a mode peculiar to themselves; thus, many districts within counties customarily maintaining their own bridges or their own gaols are entitled to exemption from so much of the County Rate as would be applicable to the bridges or gaols of the county ; and if this partial exemption existed at the time of the passing of the Act of 12 Geo. II., c. 29, such exemption is by that Act perpetuated, notwithstanding that such places may have since ceased to maintain their bridges or gaols.* Similar partial liabilities have been established by custom in respect to the High- way Rate ; and with regard to the Church Rate, the proportions of the several villes of a parish are often fixed by custom : and chapelries are sometimes treated, by long usage, (though the le- gality of the usage is denied,) as partly free from the general Church Rate, but are more frequently and more lawfully burdened both with that and the maintenance of their several chapels. The districts for new churches are liable in addition to the maintenance of the district church, to contribute for 20 years to the maintenance of the original parish church. Table, &c. — continued. County. Wales:— Anglesey Brecon .....•• Carmarthen Carnarvon Denbigh Flint Glamorj^an Merioneth Montgomery Pembroke Total, Wales . . . , , Englanil • Total, England and Wales Number of Kxtra-Paro- chial Places. 'J3 513 536 Number of Inhabited Houses. 1 25 29 17 22 32 7 2 2 49 186 17,399 17,585 Population. 6 137 222 118 108 126 67 3 15 270 1,072 103,461 104,533 * Perhaps the 55 Geo. III., c. 51, s. 1, restricted this exemption to the cases '\t\ which it has been Kanctioned by grant, charter, or special |ocal act. REPORT ON LOCAL TAXATION. H There is still another class of districts, chiefly introduced of late bating. years under the sanction of various Acts of Parliament, which District* for allow, sometimes the inhabitants, sometimes certain public func- " *"^ "''^*' tionaries, to adopt the provisions of an Act if they see fit, for such district as they may think proper. The Lighting and Watching- Rate may be adopted partially by the inhabitants in any place. In boroughs the Watch Rate may be raised in such parts of the borough as the council may think fit to watch. The Police Rate, or County and District Constables' Rate, may be voluntarily adopted for any of those aggregated districts which are before de- scribed, and may be variously imposed in portions of those districts according to the determination of the justices of the peace. For the Sewers' Rate, different levels, valleys, and districts may be fixed by the Commissioners of Sewers, and separate and distinct rates may be made in them. This class of districts, though their limits may in some cases be capriciously determined, are at the present time perhaps, on the whole, and for their respective pur- poses, the most convenient of all the several kinds of districts we have described : they are still only of recent formation, and a suffi- cient time has not yet elapsed, or a sufficient change of circum- stances yet taken place, to have made them much less convenient than they were at their first formation. There are no subjects of dispute carried on with more obstinacy. Disputed bouud- or with more disregard of expense, than those relating to boun- daries. There is usually a large public fund to defray the cost of litigation, and little reg^ard is usually had to the fact that the land claimed, if it will pay its share of the common contributions, will also add its share to the burdens of the district which may succeed in appropriating it. Some of the most obstinate disputes were those which related to reclaimed land interjacent between two or more parishes or townships. These cases were very effectually provided for by the 17 Geo. II., c. 37, which declared such lands to belong, for the purpose of rating to all parochial taxes, to the nearest parish, and which gave, in case of dispute, an appeal to Quarter Sessions. The Tithe Commutation Acts contain ample powers for the set- tlement of the boundaries both of private persons and of parishes — the 1 Vict., c. 69, s. 2, for districts, the tithes of which are to be commuted ; the 2 & 3 Vict., c. 62, for any parishes two-thirds of the landowners of each of which make application to the Tithe Commissioners to settle their boundaries; and the 3 Vict., c. 15, for settlement of the same questions, on the application of two- thirds of the landowners of one parish, those of the other parish not objecting. These provisions would most probably be adequate to the solution of most of the difficulties likely to arise as to the boundaries of the chief districts for the imposition of local taxes during the continuance of the Tithe Commission. In the case of disputes^ or apprehended disputes, as to the ariet I 78 REPORT ON LOCAL TAXATION. RATrNG. boundaries of counties, ridings, divisions, or parts of counties, and DisMctsfor any other places of distinct and separate jurisdiction, the justices Making Rites. ^^ ^^xcXi respective jurisdiction may appoint two justices on each side to determine the boundary ; these justices may summon and examine witnesses on oath, and enter upon, and measure and survey lands : if the justices cannot agree, they may appoint a referee. The decision of the justices, if they all agree, or of the majority, including the referee, where they disagree, binds both places, but only with reference to the assessing and levying of County Rates. « ', The boundaries of the boroughs named in Schedules (A) atti^ (B) of the Municipal Corporations' Act, are settled by the 5 & 6 Wm. IV., c. 76, ss. 7, 8, and the 6 & 7 Wm. IV., c. 103. The making and amending of Rates. The making of In laying the rates on these properties, persons, and districts, '"**'** some forms of proceeding are prescribed, the chief of which are the following : — In making the Poor's Rate it was required by the -books; 17 Geo. II., c. 38, (1744,) that books should be provided, and that true and just copies of all rates for the relief of the poor should be fairly wrote and entered therein. No similar provision is expressly made for any other rate, but it is often assumed that a rate will be made in a book. Thus in the case of the Highway Rate, certain particulars are required to be entered, which the surveyor is directed to sign. As a matter of convenience, however, the material particulars of every rate are entered in some book. The process of making a Rate, essentially consists in the deter- mination of the amounts of the contributions to be made, by indi- viduals respectively liable to the tax. —in independent In the taxes for independent districts, the process of imposition (18 lies; of all the taxes treated of in this Report, consists in nothing more than ascertaining and describing the properties in respect of which the tax is imposed — the persons liable — the rateable value of the properties, and the sums required to be paid in connexion with each property. These being entered in a book, constitute for the most part the Rate Book. In the case of the Poor's Rate Book, some other particulars are required to be entered, the most im- portant of which is the gross estimated rental. — inni,'Bree:ue In the taxes for aggregate districts the process is different. Tiie persons having the authority to order the rate to be made, usually do no more than state the sum in the pound at which the rate is to be made for the whole aggregate district, or else the gross sum to be paid by each subdivision ; leaving the repartition of this poundage-rate, or this sum in gross, to be carried into effect by the respective officers of the subdivision. This, in the taxes on the basis of the County Rates, is done as a separate and distinct rate in the very few instances where there is no Poor's Rate, or Con- stables' Rate, applicable equally to the whole of the subdivision ; REPORT ON LOCAL TAXATION, f9 but in the great majority of cases, it is done by simply paying the rating. aggregate rate out of the Poor's Rate, or Constables' Rate of the Th^Auihingand parish, township, or place constituting the subdivision. ^'"St'"^ '^ Where a rate is prepared by the proper officers, it is sometimes Allowance of required that it should be allowedhj some superior officer : thus, '""^®' the Poor's Rate, the Constables' Rate, the Highway Rate, and perhaps the Gaol Fees' Rate, before they are of any force, are to be allowed by two justices ; the Militia Rate by one justice ; the Church Rate is usually allowed by the archdeacon or other au- thorized ordinary, but this allowance is not considered essential to its validity. Although the Poor's Rate is of no force until allowed by two justices, it was still held that the allowance was a mere matter of form, a merely ministerial act ; and consequently if any rate signed by the proper number of overseers, was presented to justices, they were bound to allow it, and could be compelled by mandamus to do so. It is not easy to conceive what effect such allowance (called a ' consent' by the Statute of Elizabeth) could produce, except useless trouble to both the justices and the overseers. More recently, the 6 & 7 Wm. IV., c. 96, s. 1, declared that ' no rate * for the relief of the poor in England and Wales shall be allowed ' by any justices, or be of any force, which shall not be made on an * estimate of the net annual value of the several hereditaments ' rated," &c. It was understood that this provision was to supply the insufficiency of the appeal for the cure of the rate, it being clear that rate-payers will never appeal when they are all rated too low, while it was supposed that the justices would, with a view to the Coimty Rate, be willing to check any apparent general Tmder-estimate of property. In the case of The Queen v. the Earl of Yarborough,'^ however, where it is decided that the overseers are not bound by a professional valuation, it also appears to have been the opinion of the Court that the justices' consent remains in all respects ministerial as before, and that if the overseers sign the declaration that the particulars in the rate are correct so far as they can ascertain them, the justices are bound, whatever may be their opinion, to allow the rate. If this be so, the allowance still remains a useless form which the law forbids to be dispensed with. With regard to the Highway Rate, the allowance of the justices retains its purely ministerial character. With regard to the Church Rate, the act of the ordinary appears clearly to be judicial, inasmuch as the proper mode of resisting any Church Rate, which is generally invalid, is by a caveat against its confirmation by the ordinary. * 12 Adol. and Ellis, 416. 80 REPORT ON LOCAL TAXATION. Aiugnding of Hatei. Fubliealion of ratti. RATING. The making of the rate being connpleted, it is sometimes re- T/ie Making and quircd that its conteots should be announced to the persons liable to it. This is to be done in various ways. In one case, that o( the General Sewers' Tax, it is required that every occupier upon whom the tax is apportioned shall have notice of it, in writing, ten days before the holding of the next Court of Sewers. In other cases, it is required that general notice of it shall be given in some public place: thus, notice of the Poor's Rate and of the Highway Rate must be placed, on the Sunday next after allowance, upon the church and chapel doors : if this be neglected with regard to the Poor's Rate, the rate is void. The only really effectual publica- tion of the rate, however, is that enforced in regard to the Poor's Rate, namely, by the permission to the persons affected by the rate to have an actual inspection of its contents, and to take or demand copies or extracts — a right enforced by mandamus, and protected by penalties and penal actions. It is to be regretted that these rights are conveyed in very incongruous language ; but the defects of the Statutes in this respect are very rarely made use of to prevent the full enjoyment of the intended benefit. No pro- visions are made for the like allowance to inspect any of the other rates, unless the 6 & 7 Wm. IV., c. 96, s. 5, extends, as its lan- guage appears to do, the right to inspect every rate made for a parish, to the persons^rated to the poor of that parish. A singular privilege is given by the 6 & 7 Wm. IV., c. 71, s. 70, to the owner of tithe rent-charge, of inspecting every assessment whatsoever con- taining any charge upon his rent-charge, in the same manner as any rate-payer may do hi the case of Poor's Rate. Another pro- vision for the benefit of landowners as well as tithe-owners, appa- rently bearing upon this right of inspection, is contained in the 2 & 3 Vict., c. 62, s. 3. AiuAudmeut of rateii ; — amicable; — lUijiious ; When a rate is once made and in force, it appears that, without express provision, the oflScers who made it are bound by it, and cannot, at least in the case of the Poor's Rate, either amend or abandon it, or even refer it amicably to arbitration. There ap- pears to be nothing in the doctrines promulgated in the decisions of the Courts on this subject which is in any way peculiarly ap- plicable to the Poor's Rate, and it may therefore be stated gene- rally of all the rates, excepting alone the Highway Rate, that a rate once made, although liable to be quashed or amended on appeal to the proper tribunals, cannot be amicably amended or abandoned. With regard to the Highway Rate, express power is given to the surveyor, with the consent of the justices, to amend any error or omission ; and the amendment, when signed by them, operates as part of the original rate. There are various ways in which a person may be injured by a rate, and, according to the nature of these injuries, he may some- REPORT ON LOCAL TAXATION. 81 times right himself by a merely passive resistance ; at other times Rating. he must resort to active proceedings. Thus^ v\'here the rate is The Making mid altogether a nuUity, as being made for a wrong district, or not ^""Stsf"^ duly published, or where the person rated is not liable to the rate, or not liable with respect to that property for which he is charged, he may passively refuse payment of the rate and the officers can only levy it at their peril, — a distress under such circumstances being a trespass. If, however, the rate is not wholly a nulUty, and the person aggrieved is liable in respect of the property for which he is rated, but only objects to the amount assessed upon him, or to the amount assessed upon any other person, or because other persons are put on or left out of the rate, he is bound in the case of the Poor's Rate to resort to the special remedy afforded him, namely, the appeal. It may be presumed that the like obligation to re- soit to the special remedies for such grievances would be applied in the case of all other rates where special remedies are provided, as the Highway Rate, the Lighting and Watching Rate, the County Rate, apparently the Church Kate, and the General Sewers' Tax. In respect of all the other rates, for relief from which no special remedies are provided, it would seem that ille- gality or irregularity in the rate exposes the officers who levy it to actions of ti-espass. The active remedies against a rate are usually limited to a cer- tain period ; thus, if the General Sewers' Tax be not appealed against to the Court next after its apportionment, ihe tax is final. Where appeals are given to Quarter Sessions, they are usually limited to the next possible Sessions. The special remedies can generally be resorted to only while the rate is in collection. The active remedies which may be resorted to are the fol- lowing : — Where there is no special remedy created by statute against a Ccvtiorari; rate, it would seem that it may be brought into the Court of Queen's Bench by certiorari ; at least it has been so decided in the case of the Sewers' Hate ; and the liability of a County Rate to be quashed or discharged on certiorari is recognized by the 12 Geo. II., c. 29, notwithstanding that a specific appeal was given against that rate by the same statute. It may, however, be that a cer- tiorari would be^. granted to bring up these two rates, because both of them are made by Courts of Record, namely, the Court of the Commissioners of Sewers and the Court of Quarter Sessions, and that it would not be issued to bring up other rates made by officers not invested with the character of Courts of Record. The certiorari now spoken of is not the writ issued when a rate is contested in an inferior court of justice to bring up the proceed- ings of that inferior court into the Court of Queen's Bench, but is the writ issued to the officers making the rate to bring up the rate itself simply and independently of other proceedings. 82 REPORT ON LOCAL TAXATION. RATING. Thfi Making Amending IRatcs. Injunction ; In the case of Poor's Rate, as there is an appeal given, no cer- „„,i tiorari will be issued to bring up the rate, except as an incident to "/ an appeal, and, together with the other proceedings of the Sessions, for the purpose of controlling the judgment of the latter and not of directly correcting the rate; indeed, in the case of tlie Poor's Kate, when it is to be brought up with other proceedings at Ses- sions, the Court of Queen's Bench dispenses with the production of the original rate, and accepts an attested copy, in order not to interfere with tlie collection necessary for the maintenance of the poor. In Appeals; — a','i\inst til Poor's Hale -to Quarter 'cssions ; the case of the Sewers' Rate, against which there is no specific remedy, it is questioned whether the Court of Chancery would not grant an injunction to prevent proceedings to enforce an illegal rate ; but the existence of this protection does not ap- pear to have been discussed with respect to any other rates. Special remedies against illegal rates, exist in the case of the Church Rate, the Poor's Rate, the Highway Rate, the Lighting and Watching Rate, the County Rate, the Borough Rate, and perhaps the Police Rate — the General Sewers' Tax, and perhaps the Sewers' Rate. These are generally appeals or proceedings analogous to appeals. These can only exist by express provision, it being a general rule that a certiorari exists in all judicial pro- ceedings in inferior Courts of Record, and cannot be taken away but by express enactment ; and that an appeal, on the contrary, can only exist by virtue of an express enactment. Of all the rates for the correction of which special remedies have been provided, the Poor's Rate has necessarily, from its im- portance, obtained the greatest share of attention from the public and from Parliament ; and the enactments for the purpose are at the same time the most comprehensive and the most minute, pre- cise, and practical of any. Until recently the appeal against the Poor's Rate was alone to Quarter Sessions. Previous to the appeal it is necessary, if the party only complains that he himself is aggrieved, without seeking to surcharge others, to give notice of appeal to the overseers; but if he seeks to impose or increase a charge upon others, it is neces- sary to give notice of appeal to all persons interested in the deter- mination. The Court of Quarter Sessions has ample legal powers for the determination of every question, but is restricted in every case from examining into any other causes of appeal than such as are stated in the notice of appeal, llie Court is to amend all defects of mere form, without costs to the party ; and before they proceed upon the matter of the appeal, where the rate is only defective in details, and therefore susceptible of amendment, the Court is bound to amend it, and not to quash it; but where the rate is made on a defective principle, and does not admit of a remedy to the party appealing by a mere amendment i\s to his own proportion, or that of the other persons to whom he has given REPORT ON LOCAL TAXATION. 83 notice of appeal, the Court may wholly quash the rate ; and the rating. Court has power to award costs to the successful party. The Making and During the appeal, the rate is still leviable, at least to an ^"'"£1^^^''^ amount equal to that of the last effective rate: and if the rate be Appeals; eventually amended or quashed, any money overpaid is to be re- turned or allowed for in the next rate ; and where money has been levied under a rate which is afterwards quashed, the officers levying it are protected from actions of trespass. The Court of Queen's Bench controls the proceedings in this appeal, by means of the power which the justices have of stating a case specially, and by means of its own prerogative of bringing the proceedings of the justices before it by certiorari. This appeal to Quarter Sessions is applied in its entirety to the — appiiedto Lighting and Watching Rate, and to the Militia Rate. It is only ^*'"'''" '*^' ^'^ '^^' apphed to the Highway Rate partially, that is, to the extent to which the provisions of the 41 Geo. III., c. 23, may be applicable to the Highway Rate. An appeal against the County Rate is given to Quarter Sessions^ —against the that is, to the court itself that made the rate thus appealed against. rHu^I " " The only parties who can make such appeal are the overseers, —to Quarter petty constables, or persons appointed to act as overseers in col- lecting the rate in a parish or other subdivision of a county. Such a person must give notice of his appeal to the clerk of the peace, to the hundred constable, and if he appeals on the ground that other parishes are under-rated, then to such other parishes. The Court is apparently not to quash the rate in regard to any parishes than those mentioned in the notice of appeal, except where it judges it to be necessary to make an entire new rate. If a County Rate be quashed or discharged, the moneys paid under it, beyond what should have been paid, are to be repaid or allowed in the next rate. This appeal against the County Rate is very rarely resorted to ; in fact, the difficulty to the officers of one parish to prove the under-rating of another parish must be almost insuperable, while, by reason of the general practice before described as prevailing amongst parishes of undervaluing their own property, any one parish is rarely, if ever, in a condition to show that it is abso- lutely overcharged to the County Rate, however true it may be that it is relatively overcharged. As far as we can learn, there- fore, this provision of an appeal is practically inoperative. iniTer Com?tt^an Spiritual Courts, as a Church Rate upon any single person can very rarely, if ever, amount to so large a sum. The Ecclesiastical Court, however, is not ousted where the entire title to the rate, or where the question of the liability or exemption of the property, is bond fide in question. As regards the General Sewers' Tax, appeals are au- thorized in two different stages; first, against the General Tax; and next, against the apportionment of the Tax. It is declared, that if the appeals are not made to the Court of the Commissioners of Sewers held next after the expiration of 10 days after the notice of apportionment, both the General Tax itself and the apportion- ment are to be final and conclusive upon all parties whatsoever. If any complaint be made of inequality in the tax in gross, or any allegation of non-liability to pay it, the next Court of Sewers may examine into the matter and decide upon it without requiring previous notice to be given to other parties interested in the question of equality. It is provided that the Court may amend the rate, by inserting the name of any person in it, or striking out any name, or by altering the sum charged on any person : but it is difhcult to conceive how these powers of amendment apply to a rate in gross which is not imposed upon individual persons or properties. The Court may also, if it think fit, quash the rate ; and its decision in any case is final. Next, as to appeals against inequality in the apportionment ; — the Court of Sewers is declared to have the same powers as in the preceding case, powers which appear to be, indeed, only ap- plicable to the present case. It is provided for both cases, that if any person object to the payment of the tax in gross, or of the apportionment, and if he give security to the Court for the payment of the costs and charges, the Court may direct a feigned issue, appeal (the mean- ing of' appear here is not apparent), or action at law, to try any question as to inequality or non-liability. Though the above appeals apply to the General Sewers' Tax, none such apply to the ordinary Servers' Rate. It has been before observed that an indirect remedy against an illegal rate applies wherever it is wholly unlawful to levy it. In these cases, the remedy by rrp/ai/i, or by action of trover, or r REPORT ON LOCAL TAXATION. 89 trespass for an illegal distress, apply, but these are evidently the rating. remedies for the grievance done by the wrongful distress, and not jh^ j^J^^^g and remedies for the amendment of the rate itself. ^^Rates^''^ It may generally be remarked that a majority of the remedies before described are but little resorted to. This certainly is not attributable to the general legality of the practice of the officers imposing the respective rates, or to the general satisfaction of the rate-payers with the present practices : but it is, we believe, chiefly attributable, in the case of all the rates excepting the Poor's Rate, to the comparative smallness in each individual case of the benefit to be got by resorting to the legal remedies, to the cost and vexation attendant upon their prosecution, and perhaps, above all, to the imperfect nature and uncertainty of the remedy itself. The absence of litigation in such cases does not so much indicate the absence of injustice as it does the general submission to it, and may only show that a resort to litigation is considered a greater evil than the wrong itself. Generally the costs of litigation incurred in any proceeding to costs of defend- try the validity of a rate fall upon the unsuccessful party. If the "^° '^^ ^^'^®''^* officers defending their rate succeed, they may obtain their costs from the appellant, or if they in any case fail in obtaining their costs from the appellant, then as the defence of the rate is proved by its successful event to have been justifiable, and as it is a duty of their office to maintain, or not to abandon a good rate, they may in such case apply the official funds coming into their hands for their reimbursement. But inasmuch as it is not the duty of an officer to make a bad rate, or to incur costs in defending it, or, where there is a good rate, to make use of an improper defence, it would appear that, if unsuccessful, he is not entitled either to recover his costs from the appellant, or to put the public to the expense of a wrongful or ill-advised defence by reimbursing him- self from the rates in his hands. There are, however, with regard to two rates, express provisions made to reimburse officers who have unsuccessfully defended a rate imposed by themselves. The justices of the peace for a county pay the expense of the defence of a County Rate out of the County Rate itself. In the case of the Highway Rate, the inhabitants of the parish may agree at vestry to defend an ap- peal; and If they approve of the expenses incurred, the surveyor of the parish may, with the allowance of two justices of the peace, charge the expenses in his accounts. Both provisions are of course chiefly applicable to unsuccessful defences, and therefore to those cases where the rate appealed against is already an injury to the contributors to the rate ; and thus far both these provisions are methods of making the district pay the costs for being improperly rated, and to make successful appellants against a rate contribute to the cost of an improper resistance of their 90 REPORT ON LOCAL TAXATION. RATING, claims. Besides being an encouragement to litigation, inasmuch The Making and as, whether the defence succeeds or fails, the respondents are ^"^Tuuei.""^ equally well off, the provision as to Highway Rates has also in practice been represented as enabling the majority of persons in the vestry to make a parish purse to defend any oppression upon any minority, such as, for instance, the tithe-owners always are in every parish. The Collection and Levy of Rates, The rate being properly made, becomes due, in the case of tlie Poor's Rate and the Highway Rate, by its publication on the church and chapel doors on the Sunday next after its allowance. In other cases where no such publication is provided for, it may be presumed generally that the rate is not due till a demand has been made. It is decided that the Church Rate is not due till after demand made. In two cases, namely, the General Sewers' Tax and the Drain- age and Enclosure Rates, notice that the rate is due is required to be given in writing. In one case, that of the Drainage and Enclosure Rates, it is declared that the service of notice at the place of abode of the person liable, or on the lands or property liable, shall have the same effect as service of the notice on the person. Rates due; — un publication -on (lomand. Levy ; collection ; Payment may now be required by the officers or persons in- vested with the power of collection. The collection of the rate is the most laborious duty connected with it. Generally, with respect to the rates for independent dis- tricts, it is, in the first place, to be performed by the of!icers who impose the rate. In large districts, however, the duty is so heavy as to make the performance of it by unpaid officers an impossi- bility ; and in small districts, the negligent manner of its perform- ance, and the consequent losses, make it almost always a certain saving to those who do pay their rates, to have the duty performed by a paid officer. With regard to the Poor's Rate, the duty of collection was by the statute of Elizabeth imposed on the overseers. While the rate was small in amount and varied little in its mode of collection from a voluntary contribution, paid in trifling sums on every Sunday after Church Service, the duty of the churchwardens and overseers was not very onerous. But when the amount of the rate became more considerable, and the universality and equality of contribution more necessary, the former simple mode of col- lection could be no longer used, and the duty of a minute and accurate imposition and enforcement of the tax became in populous parishes a grievous burden on unpaid officers. It became a very frequent practice to have a standing overseer, who was paid with r REPORT ON LOCAL TAXATION. 91 and Levy of Bates . the acquiescence of the parish, but without legal authority. In rating. a great number of the more important parishes, authority was The'coiiectton obtained by local acts to employ and pay collectors under various denominations, and at length a general power was given by Mr. Sturges Bourne's Act to appoint an assistant overseer, which was soon after its enactment resorted to in almost all the larger parishes in England and Wales. In 1834-5, the number of such appointments was estimated, according to returns partially made to the Poor Law Commissioners, to amount to not less than 5,270. The Act enabled the inhabitants to specify what duties of the overseers the assistant overseer was to perform. It was, perhaps, in the greater number of cases, most convenient that he should assess as well as collect the rate. Even where several assistant overseers were appointed for the same parish it seems never to have occurred that the assessment, and the custody and the collection of the rate ought to have been given to different persons. The assistant overseer, as collector, was interested in reducing the number of the assessments, and the manner of his compensation by yearly salary did not counteract that interest, as a payment by a poundage might have done. The tenure of .his office, at the pleasure of the vestry, also caused him to be almost universally the partisan and representative of that active class of parishioners who constitute the majority in open vestries, espe- cially of the owners of small properties. The annual unpaid overseers, are, as a class, comparatively independent, in personal interest, of the open vestry, and were and still are, as a rule, much less submissive to it. The wholesale omissions and excusals from the rate which we have before described were, we believe, chiefly made by assistant overseers, though since extended very generally to parishes where such officers are not appointed. Nevertheless, upon the whole, the appointment of an assistant overseer, whether he were competent or not to his duties, caused a more regular and uniform performance of them while he con- tinued in office. The number of defaulters amongst them have been much greater, liowever, than amongst the overseers. The reason for this may be, that the overseer knows from the beginning of the year that he must give up his balance at the end, while the assistant overseer knows that his yearly account does not bring with it the. necessity of paying over any balance, and he easily becomes accustomed to be in arrear with the parish. The assistant overseers having in most cases all the duties of the overseers, it followed that they also assessed and collected the Lighting and Watching Rate when that was made, and the Militia Rate, as well as the rates of the County Rate series, (p. 7.) Still a great majority of the parishes in the country could not avail themselves of the power to appoint assistant overseers, because the business was too small in amount to employ one 92 RKPORT ON LOCAL TAXATION. R\TiNo. officer, or to justify such a remuneration as would secure a The'c^ixtion better service than that gratuitously afforded by the annual over- Itnd r.rry of opprcs Rates. ^^^ ' ^* When the Poor Law Amendment Act was brought into ope- ration by the formation of unions, it was thought desirable for several reasons to authorize in large parishes the appointment of collectors by Boards of Guardians, in order to secure a better choice of officers, more permanency in their tenure of office, less subserviency to the parties governing in the vestry, and more re- gularity in the performance of the duty of providing the funds necessary to the Guardians, which were frequently withheld by overseers and assistant overseers. The Poor Law Commissioners were advised by counsel of the highest authority that the power given in the 46th section of the Poor Law Amendment Act * to ' direct Guardians of Unions to appoint such paid officers with ' such qualifications as the Commissioners might think necessary ' for superintending or assisting in the administration of the relief ' and employment of the Poor,' &c,, coupled with the definition of the word * officer' in the 109th section of the Act, expressly including * collector,' enabled the Commissioners to direct the appointment of collectors for parishes and districts of parishes. The Commissioners accordingly issued orders for the appoint- ment of collectors to Unions for about 4, GOO parishes. In Easter Term, 1839, however, one of these orders for the appoint- ment of a collector was quashed in the Court of Queen's Bench, on the ground that until the Union was converted into a Union for rating, the Guardians had no connexion with the Poor's Rates, and consequently until that event no power to appoint a collector. Hereupon the Commissioners were prepared to revoke their other orders, but in the meantime issued the circular inquiries described in the Report on the further Amendment of the Poor Law (1839), and received the answers there set forth, to the effect almost without exception, that much inconvenience would result from the revocation of their orders, and that no objection was entertained by any person in the respective Unions to their continuance in force. This almost universal agreement in the places in which experience had been had of the services of these collectors, might perhaps have justified an enactment to make general the power to appoint a collector; but it was thought more expedient during the then sitting of Parliament to obtain only a confirmation of the Commissioners' orders then in force in the 4,600 parishes in England and Wales. The Act 2 & 3 Vict., c. 84, was ])assed to this effect. The result is, that in 4,600 parishes in England and Wales there is a power in the Guardians constituted under the Poor Law Amendment Act to appoint paid collectors of Poors Rates. In the same parishes, and in all the other parishes of England and Wales, there is also a power in the inhabitants and r » fVip 111 REPORT ON LOCAL TAXATION. and Levi/ uf Hat ex. the justices of the peace to appoint a paid collector under the rating. denominaton of "^ Assistant Overseer.' The c^iZction There is an inconvenience which attaches in some places to the present position of the Guardians and their collectors with re- ference to the overseers. The overseers are still, notwithstanding the appointment of these collectors, responsible to the Guardians for supplying the funds necessary for the maintenance, by the latter, of the poor of the parish ; and where the contributions are in arrear the goods of the overseer may be distrained on. Where the overseers have made, in reasonable time, sufficient rates for the purposes of the parish, and have not diverted the rates when collected to other purposes less urgent than the relief of the poor, and where the funds are not in their hands through the delay of the collector, it is evidently hard to distrain on the overseers ; and where collectors exist, these, or some of these, are the usual allegations of overseers when called before justices under the 2 & 3 Vict., c. 84, to show cause why a distress warrant should not be issued against them. The evidence in support or disproof of such allegations would be too complicate and extensive to be gone into on such an occasion by the justices, who in the face of such allegations are very often reluctant to issue their warrant of distress, and accordingly there is great difficulty in enforcing the payment of contributions to the Guardians whenever the collection is taken out of the overseers' hands. This inconvenience, arising from the continuing liability of the overseers in respect of the contributions whilst they are relieved from the collection (for they are not legally prevented from collecting the rate), has been ex- perienced in several of the northern Unions, and might on any • disagrreement between the Boards of Guardians and the overseers serve as a source of embarrassment in any other Union. If payment be refused of a rate lawfully due, various modes are —enforcement; provided for its forcible recover?/. The chief of these modes is by distress and sale of goods. —by distress. In one instance, that of the Drainage and Enclosure Rates, the rate is made recoverable only within six years after the debt became due, or a promise was made ; in no other case is an express limitation in bar of the remedy provided. On complaint made of non-payment, it is a general rule that a summons of the party in. default should precede a warrant. Ordinarily one justice may issue this summons ; in the case of the Drainage and Enclosure Rates, the justice may also summon witnesses on both sides. The defaulter is usually summoned to ajj'pear beibre two justices; if he appears^ the justices examine into the merits of the case, but are usually restricted from entertaining any such objections to the payment, as would form proper grounds for appeal, or (or resorting to the special 94 REPORT ON LOCAL TAXATION. EATING, remedies provided for amendment of the rate. The peculiar The ejection exception in the case of the Church Rate has been before adverted ""^^RatVr^ to, namely, that made in favour of Quakers, who may, upon such summons, urge before two justices objections to the rate itself, wider than could be entertained by the Spiritual Courts even upon a regular appeal. In the case of the Drainage and P^nclo- sure Rates, the justices are specially invested with the power of examining the parties themselves, on both sides, on their oaths. If the justices are satisfied of the propriety of the demand by examination of the parties before them, or if the defaulter neglects to attend before them upon the summons, they now make a warrant for the distress and sale of the defaulter's goods, whereupon it becomes the duty of the constable, or officers to whom the war- rant is directed, to seize the goods and chattels of the defaulter. But, again, in the case of Church Rates, there is a peculiarity ; the order of the two justices is not in this case an order to levy, but an order to the defaulter to pay the rate, which order is itself subject to an appeal to the justices at Quarter Sessions, who may entertain all the questions whicli might originally have been brought before the two justices ; and in case of such appeal, the levy is suspended ; but if the party do not appeal, then any one justice may issue a warrant of distress and sale of the goods of the offender, or of Viis personal representatives. The distress may be made of goods and chattels of kinds which at common law are not distrainable. It has been decided in the case of Poor's Rate, the provisions of which are extended to the other rates on the same basis, and the reasoning upon which appears to be applicable to all levies of rates, that the distress is in the nature of an execution, and that wearing apparel, tools of trade, monc}', and beasts of the plough, may be distrained and sold, although there are other distrainable groods of sufficient value to be found on the premises. Where the goods are of doubtful value, and enough has not been distrained at first, a second levy may be made under the same warrant to supply the deficiency. In the case of the Poor's Rate, and the other rates on the same basis, if the defaidter die after the warrant has been granted, his goods cannot be distrained in the hands of his executor or administrator until the latter has been summoned: in the case of the Church Rate, the warrant of the one justice operates equally against the o^oods of the offender in his own hands or in the hands of his executor or administrator. Ordinarily the distress under the war- rant may be made either in the parish or district for which the rate was made, or in any part of the county or jurisdiction of the justices granting the warrant ; but if a sufficient distress cannot be found in the same county or jurisdiction of the justices, then, upon oath of the fact, a justice of any other county may certify the lact on the original warrant (called * backing' the warrant), without The Collection and Levy of Rates. REPORT ON LOCAL TAXATION. 95 this justice being in any way answerable for the legality of the rating. original warranty and thereupon any goods of the defaulter may be seized and sold in the latter county. The execution of the warrant of distress and the sale of the goods, and the cost.'f of the levy and sale, are governed by the general Statutes, 27 Geo. II., c. 20; 57 Geo. III., c. 93; and the 7 &8 Geo. IV.^ c 17. Formerly, pending an appeal against a rate, great difficulty was — lev-y notwiui- experienced in collecting- it, and the officers could only levy it at ^'^"''""•'^I'l'*^'' '5 the peril of an action of trespass, if the determination of the appeal should eventually be against the rate. It was not till the begin- ning of this century that overseers were relieved from this danger with regard to the Poor's Rate. By the 41 Geo. III., c. 3, the officers are enabled to recover the Poor's Rate, notwithstanding an appeal, from all the persons rated excepting only the appellant; and as regards the appellant himself, they are enabled, notwith- standing his notice of appeal, to recover the same sum as he or any occupier of the same premises was rated at in the last effective rate. Where a Poor's Rate has been amended, the sums determined —after amcud- by means of such amendment are recoverable as if they had been ™^"^' inserted in the original rate. Even when a Poor's Rate has been wholly quashed on appeal, —after rate the sums rated in it are nevertheless to be levied and recovered as H«ashea ; if there had been no appeal, and the sums received or levied are to be taken on account of the next effective rate. But there is a provision which appears to be wrong in principle, and incapable of operating otherwise than partially where a whole rate is quashed, namely, that the Court may order any sum charged on any person, or any part of such sum, not to be paid ; whereupon proceedings to recover the sum so ordered not to be paid are forbidden. If there be no distress for the Poor's Rate within the parish, the — bycomniitmcnt overseers are not bound to avail themselves of their power to levy ^^s'^'^^s elsewhere, within the county or out of the county, but the defaulter may be committed by warrant of two justices to the common gaol of the county until payment of all arrearages. Where owners are rated instead of the occupiers, a payment of —uvy on persons the rate may be enforced against such owners or their goods and s"^^^'^»^«^« chattels in the'same manner as against an occupier ; nevertheless the goods and chattels of the occupier on the premises are liable to be distrained and sold for the rate made on the owner, to such extent as it may have fallen in arrear during the occupancy of the occupier, and so that the sum levied does not exceed the amount of rent due from the occupier. Thereupon the occupier is entitled to deduct the amount paid by him or levied on him, and the costs of the levy, out of the rent payable by him to the owner. The 96 REPORT ON LOCAL TAXATION'. RATING. oociH3icr of course is not liable, in the case of default of distress for The~(7iectwn ^is landlord's rate, to be committed to ^aol. '^"'\!utti"^ Where the rate on the Tithe Commutation rent -charge is made on the tithe-owner, it may, nevertheless, be levied upon the goods, but not against the person of the occupier of the land, who may recoupe the amount from the rent next payable to his landlord, and his landlord may deduct the amount from the rent-charge payable to the tithe-owner. With regard to all the above observations as to distress on occu- piers, whatever is said of the Poor's Rate, applies to the Gaol Fees' Rate, the Highway Rate, the Lighting and Watching [{ate, the County Rate, Borough Rate, and Borough Watch Rate ; and so of commitment in default of distress. The remarks, as to levy of rates imposed upon owners insiead of occupiers, apply , only to Poor's Rate and Highway Rate. The remarks, as to re- covering immediately from the occupier, the rales imposed on the owner of the 'lithe Commutation rent-charge, apply to all local rates and charges whatsoever. — pnforccmpiif by For rccovery of the Sewers' Rate, most strinorent remedies are 127; '"' *' ""^ given. If any person assessed for any lands, — freehold, copyhold, or customary, or any tenements or hereditaments, do not pay his lot or charge ticcording to the ordinance of the Commissioners, the Commissioners may decree and ordain those lands, tenements, or hereditaments from the owners and their heirs to any other person, for term of years, term of life, in fee simple or in tail, or for such other estate and interest as the owners had in them. The decree and ordinance thus made by the Commissioners binds every person who at the time of making it had any interest in the property, and their heirs and feoflees. Such decrees or ordinances are not to be in anywise reformed, unless by authority of Parliament; and they bind the lands, tenements, and hereditaments of the king as well as all other persons. — i)y fines, The Commissloiiers of Sewers may likewise punish the debtors nmeiciamenu. j^j^^j detainers of any collection, tax, or assess, ' by fines, amcrcia- ' mcnts, pai7is, or other like means, after the good discretion of * the Commissioners."* These powers for levying Sewers* Rate do not apparently apply to the General Sewers' Tax, the mode of levying which, when imposed in gross, we cannot discover, but which, when apportioned on individual occupiers, is to be levied by distress and sale, by warrant under the hands and seals of six Commissioners. —enforcement by A mandamus only applies where all special remedies are inap- mauiiamus. plicablc, aiid it accordingly appears to apply to the recovery of rates where a distress, commitment, or other special remedy cannot be applied. A mandamus has accordingly been issued to a cor- poration supposed to have no distrainable goods, and not capable REPORT ON LOCAL TAXyVTiON. 97 of being committed in default of distress to pay a Poor's Rate. rating. The principle seems applicable to all other rates in analogous The collection cases. ^ ""^Rates'! " Other processes for the recovery of local taxes are specially pro- _enfo^entby vided for certain rates; thus, in the case of the Church Rate, suit f<.r aubtrac- besides the modern levy by distress and sale, which has been before Rates. described, there is the ancient remedy by suit in the Ecclesiastical Courts. Formerly it was forbidden to proceed for the enforce- ment of a Church Rate elsewhere ; latterly, as it has been already shown, the Ecclesiastical Courts themselves have been forbidden to entertain any suit for the mere recovery of Church Rate from any Quaker for any amount not exceeding 50/. Moreover, in any case where a Quaker is concerned, the Ecclesiastical Courts are for- bidden to make or issue any execution, decree, or order against the person of the defendant, but the plaintiff may have execution against the goods or other property of the defendant. In the case also of persons other than Quakers, sued for subtrac- tion of Church Rate, the most recent enactments have diminished the stringency of the process for enforcing the decrees and orders of the Ecclesiastical Courts, by enabling a party who has been iu custody for six months to be discharged upon payment of costs, and upon depositing, in the registry of the Court, the amount sued for, there to abide the judgment of the Court. The above are modes in which the rates in independent districts Levyofaggre are levied. The rates imposed on aggregate districts are also ^"^ ^^ '"^ *""' levied eventually off the individual persons liable, in the same manner. The whole of the ao^grrecrate rates are identified, as to collection and levy, with the County Rate, or follow it very closely. The course of proceeding generally is for the justices at Quarter Sessions first to determine on the amount of a rate ; they are then from time to time to issue their warrants to every high constable within the county to collect the rate from the overseers within his division, and to pay it to the county treasurer at a time named in the warrant. Upon receipt of the justices' warrant, the high con- stable is to issue his warrant to the overseers, or persons acting as overseers, requiring them to levy and collect the rate, and to pay it to him within a time which he is to specify in his warrant. The overseers, or persons appointed to act as overseers, are then to raise the necessary sums of money by an equal rate upon the pro- perty rateable to the relief of the poor in their parish. This is to be levied in the manner before described for the Poor's Rate, except that the petty constable or other peace officer is to raise the rate in places where no rate is made for the relief of the poor, and also where the Poor's Rate does not apply to any place in tlie same manner as the County Rate does, and generally in the Northern counties where the County Rate is required to be col- lected by the petty constable, H I 98 REPORT ON LOCAL TAXATION. RATING. The Cullectum and Levy of Rates. Remodies for un> lawful distresses for rates. Replevin. Trover. Trespass. Action on the case. — protf'ctiong against actions. If the overseers or constable neglect to pay the rate at the time mentioned in the high constable's warrant, any one justice may levy the amount by distress and sale of the goods and chattels of any or all of the overseers or of the constable, either in their own parish or anywhere else in the county ; and if sufficient distress cannot be found in the county, the warrant may be backed by any justice of any other county or place, and executed there. The County Rate is to be recovered against overseers and constables notwithstanding an appeal pending ; but there is no power to commit overseers or constables to prison in default of a distress. These provisions for levying tlie County Rate apply equally to the whole of the taxes of the County Rate series, page 7. It being a general principle that the distress for rates is in the nature of an execution, it would follow generally that the distress is not replegiahle. In regard to the Poor's Rate, and the Sewer's Rate, the 43 Ehz. c. 2, s. 10, and the 23 Hen. VIII., c. 5, s. II, make express provision as to the pleadings and evidence in an action of replevin ; those statutes clearly render that remedy applicable to any distress for either of those rates in any case where it is wholly illegal to distrain for such rates. In regard to other rates, there being no such express provision for a replevin made with reference to them, the remedy would, for the reason above stated, not seem to apply ; and in the case of the General Sewers Tax, it is expressly taken away. Other remedies are, — where the distress is wholly illegal, and the object is to recover the goods or chattels, by action of trover ; where the object is to recover damages, by action of trespass. Where the distress is not wholly illegal, as where it is made under several warrants, one of which is defective, the remedy is by action on the case. Various protections are given to justices issuing Warrants of distress for rates, and to the persons executing such warrants. In the case of the Poor's Rate, a distress is not rendered un- lawful by the subsequent quashing of the rate. Where money is justly due for the relief of the poor, no defect or want of form, in the appointment of overseers, in the rate, or in the warrant of distress, will render the distress itself unlawful, or the party making it a trespasser. Where money is justly due for the Poor's Rate, and distress is made for it, if the party distraining afterwards commits some ir- regularity, he is not on that account to be deemed a trespasser ah initio, but the party aggrieved by the irregidarity may recover satisfaction for the special damage he has sustained, and no more ; and if tender of amends be made to him before the action is brought, he is not to recover at all in the action. The above protections are also applicable to all the rates paid out of the Poor's Rate, and to the Highway Rate. REPORT ON LOCAL TAXATION. 99 A provision is made by Ihe 17 Geo. II., c. 38, that if any per- i^aTing. son were aggrieved by any distress for Poor's Rates, he might The Collection appeal to the next Quarter Sessions, and the justices there might Botes. hear and determine the same. We do not understand what the Appeal! effect of this appeal may be : the Court of Quarter Sessions has no power to award damages or to restore the goods distrained, nor to punish the distrainers. Perhaps the enactment might be con- strued to give an appeal against the warrant of distress so as to prevent the distress taking place, which, though with some violence to the language of the Act, might amount to an efficient protec- tion. The enactment is extended literally to the case of distresses for County Rates by the 1 & 2 Geo. IV., c. 85, s. 3. Lodgment and Custody of Rates. The rate being collected or levied, there is usually a period af time elapsing before the whole of it is applied to its appropriate purposes. One of the most important considerations relating to any tax is to determine how its proceeds are to be lodged, and who is to have the custody of them. It is not the simple danger of losing the fund which is alone important, but the opportunity to increase its amount, and to make use of it, or interest by it, forms a great motive for seeking offices, to persons who have no othei* interest in procuring the appointment or performing the functions. For this reason it is found far the most advantageous course to have a treasurer permanently appointed, with no power to increase assessments, to remit collections, to control expenditure, or to delay payments, in short, with no other functions than the receipt of the funds and the ministerial disbursement of them, and the account- ing for them. The proceeds, however, of the Poor's Rate, Constables Rate!, Highway Rate, Militl\ Rate, and the Church Rates, and Burial Ground Rate, are left in the hands of the overseers, con- stables, surveyors, churchwardens, or other officers who assess and collect those taxes. The Lighting and Watching Rate, and the Sewers Rate> and the General Sewers Tax, are the only taxes made for in- dependent districts for the custody of which a special treasurer Can be appointed. In the case of the Sewers Rate this power is carried to a most unnecessary extent, which, if acted upon, must be injurious to the service; for the commissioners are enabled to appoint separate treasurers and expenditors for every separate and distinct valley or district within the limits of their commission. The rates for aggregated districts (page 7) are all intended to be lodged in the custody of a special treasurer. The justices have distinct power given to them to appoint a treasurer for the general County Rate, who is to give security, and who is to have the h2 100 REPORT ON LOCAL TAXATION. RATING. custody of the rate, and of all other money forming the county The Lodgment stock, aud whosc accountability in respect of the sums lodged with """^S?"-^' him is intelligibly defined. In addition to the County Rate, this treasurer is clearly to have the custody of the Hundred Rate and the Burial of Dead Rate. Unfortunately, with regard to all the other rates for county purposes, the law is silent, or con- fused, or contradictory. Thus the County Rate for Shire-Halls is apparently to be lodged, not with the county treasurer, but with a person appointed specifically to keep the accounts of receipts and expenditure oc- curring under the provisions of the Act for Building Shire-Halls, With regard to the County Rate for Lunatic Asylums, the visitors arc empowered to appoint a special treasurer, probably the most convenient arrangement where more than one county or juris- diction are united ; but if the visitors do not appoint a special treasurer, it seems that the funds aie to be lodged, not with the county treasurer, but with the person appointed to keep the accounts of receipts and payments under the Act for providing County Lunatic Asylums. No provision, at least no intelliaible provision, is made for obtaining security for the performance of the duties of the Treasurer, or for his accountability. Itmaybe inferred that the County and District Constables' Rate is to be lodged with the county treasurer, but no provision is made for his giving security for the fund, or for his duties in respect of it, or for his accounting. Yet it may be observetl of all these rates for county purposes, that in fact the magistrates very generally make the treasurer of the general County Rate the treasurer also of the other rates. Where this is done, it is probable that the necessity for additional security is not thought of: sometimes, perhaps, security given for the general County Rate may act practically, though not legally, as a security for the additional fund brought from time to time into the Treasurer's hands by the creation of new rates. On the other hand, this very addition of funds without security must be regarded as endangering those very funds for which security is given. Where the county treasurer is so appointed, it is likely that he performs his duties as to the other rates in the same manner as he does those with regard to the County Rate, and so supplies the defi- ciencies in the provisions of the several Statutes. With respect to the Borough Rate, the Borough Council have the power to appoint a treasurer for the custody of the whole ' borough fund,' — the Borough Rate and the Borough Watch Rate, — to take security from him, and to pay him a salary. He is to keep the whole of the general accounts of the Borough. In this case the treasurership is an annual office, and the council are required every year to make an appointment ; an arrangement, we conceive, likely to be more than usually prejudicial with re- gard to the office of treasurer. REPORT 0^^ LOCAL TAXATION. 101 RATING. AcCOUnl.9. Jccounts. The proceeds of the rate being in the hands or under the con- trol of those officers who are intrusted with the expenditure of them, nothing further remains but that the funds should be duly applied to the purposes to which the law has destined them. There nre two admitted principles in the law which govern the responsibility of officers for the proceeds of taxation. The first is, that none but the authority of Parliament, or a custom so long continued, and so general within the limits in which it prevails, as to justify the presumption of a law, will give authority to impose a tax, or what is equivalent to it, to impose an old tax for new pur- poses; or for what is again equivalent to it, to apply a tax lawfully imposed or collected to new or unauthorized purposes. This prin- ciple is so firmly held, that even in the case of the Church Rate, in which the parishioners tax themselves, a majority in vestry, or in- deed the whole parish, cannot give a valid consent to the disposal of the rate in any manner not expressly provided for or implied by the existing law. The imposition of taxes not authorised by law is chiefly to be prevented by the passive but effectual resistance which prevents their being levied, or by the remedies and penal- ties applicable to the unlawful imposition or levy of a tax. The negative duty, not to apply a tax for an unauthorized purpose, is more peculiarly fit to be enforced by means of an account and audit. When reinforced by an efficient remedy for the j-ecovery of balances, and where the responsible party is in solvent circum- stances, it is the most simple, ready, and self-acting of all ex- pedients for the security of the public property ; and no other known administrative inquisition or inspection, and no judicial proceeding, either of a remedial or penal character, can be com- pared with it. The other principle is, that what the law has empowered an officer to do for the public benefit, he is boimd to do whenever a proper occasion arises for the exercise of his power. This obliga- tion is, to a great extent, left to be enforced by means of the sug- gestions and claims of those individuals amongst the public who have the most urgent interest in procuring the law to be carried into effect, .anci by the apprehension of those penal consequences to the officer, which are contingent on the neglect of his positive duties. Nevertheless, the obfigation to carry the law into effect and to exercise on their proper occasion the powers w ith which an officer is invested can, to some extent, be brought into operation by means of the liability to render an account. Thus, the duty to assess all the persons and property liable to a tax, the obliga- tion to collect and levy the whole of the tax imposed, the obliga- tion to collect and recover balances from preceding officer?, or to recover penalties applicable to the same purpose as the tax, and 102 REPORT ON LOCAL TAXATION. RATING. Accounts. Somt; rates not subject of account. Some rates 8>ih jcct to multitud- inous accounts. Most rates subject to some account ; viz., Other items of income, may all of them be, and some of them are, enforced by means of an account and audit. The essential requisites for the efficacy of any system of ac- counts are :- — 1st. That the officer responsible for the balance should be himself solvent, or should afford solvent security for all the lunds placed at his disposal. 2nd. That what he ought to receive should be ascertained and defined. 3rd. That what he is empowered to pay should be defined. 4th. Tliat his account in detail should be enforceable effec- tually before an auditing officer, competent to surcharge, reduce, and disallow items of account. 5th. That effectual remedies be given for the recovery of the balances found. In respect of all these matters, and as regards all the local taxes, we believe that the law will be found to be very inadequate to the protection of the public. In this, as in other matters, the law, as it refers to the Poor's Rate, is far the most ample in quantity, in some respects the best defined, and therefore the most efficient. Unfortunately, this comparative efficiency only secures the Poor's Rate itself fi'om gome misuses; for, owing to the connexion of the parish officers one with another, and of the whole of them with the vestry, there is perhaps scarcely any irregular or illegal head of expenditure from which the Poor's Rate has been recently pro- tected, that has not been since occasionally revived by means of the Highway Rates, or the Church Rates, or some other rate not efficiently protected by an account and audit. With regard to many of the rates, no account whatever is re- quired. This is the case with — The Workhouse Building Rate, The Survey and Valuation Rate, The Kate for Gaol Fees, The Constables' Rate, Tile Militia Rate, And the Burial Ground Hate. It is doubtful whether the General Sewers Tax is the subject of any statutory account. On the other hand, the provisions for accounting as to some of the rates are so nudtitudinous, the occasions for accounting so various, and some of the subjects of account so partial and casual, that the efficacy of the responsibility is necessarily diminished by the excess of legal provisions made to enforce it. — (^See instances as to Poor's Rate, A pp. (A.), p. 85.) With regard, however, to most of the local taxes, there is some provision for accounting obligatory on some or all of the officers concerned in each rate, either as to some or as to all of the funds » REPORT ON LOCAL TAXATION. 103 or property, with the receipt, custody, or expenditure of which kating. they are intrusted. We shall endeavour to instance rapidly a A^nu. few of the chief defects in the law relating to the accounts for most of the local taxes. HP The jjerscns liable to account for the Poor's Rate are now —the Poor's amply described, but their solvency is rarely provided for, except ^^' in the case of paid officers, from whom security can generally be required. The matters which are to be received and recovered, and lor which an account is to be rendered, are extremely nu- merous {see App. (A.), pp. 87-90) ; and the obligation to ac- count for what officers have actually received is clear; but their obligation to account in respect of what they ought to have x'e» covered, but have neglected to recover, is not so clear, at least as regards the only efficient audit to which they are subject. The I purposes for which they are authorized to expend money are like- ^ wise very numerous (App. (A.), 28) ; in some of the cases well defined, in others very indefinite ; but, whatever be the legal oc- casions for payment, it is a rule admitting of no legal exception, — r-that each i^ayment must be necessary, and its amount reason- able, — and, except where authority is expressly given by statute to incur debts, — that the payment must be made at such a period a$ to charge the rate-payers of the year in which the occasion of the expenditure arose. As to the manner of accounting, it is left to the Poor Law Commissioners to prescribe the form in which accounts shall be kept; but it is presumed that they are not competent to [authorize a less degree of particularity or comprehensiveness ifj ' accounts than was required by the older statutes which still re- main in force. There is no statutory obligation to allow an in- spection of the current accounts at any time before avdit. The great defect with regard to Poor's Rate is the accumula-» I tion of the provisions as to the times mid occasions for rendering I of the accounts. The overseers, but no other ofl^icers or accountants, have to make three general accounts, besides several occasional ones which we will not furiher refer to. The first of the overseers'' accounts, that required by the sta- tute of Elizabeth, is to be made four days after the end of their year of office." It is not required to be in writing, nor to be en^ tered in books, nor signed nor verified: it may be in gross sums; the justices to whom it is rendered cannot reduce or disallow any items in it. It is still obligatory to render this account to two justices ; and, on refusal, the overseer is hable to be committed to gaol until he make a true account and pay the balances due from him ; but, in practice, the obligation is never regarded. When rendered, it is subject to appeal, which may be made at any time, even several years after the account has been allowed and confirmed. 104 KEPORT ON LOCAL TAXATION. RATING. Their second account is that to be rendered within 14 days Accounts. after their successors are appointed, when they are to make out a just, true, and perfect account. The description of the matters in respect of which this account is to be rendered, is ample ; the account is to be in writing, to be fairly entered in a book kept for the purpose, and to be signed under the hands of the overseers. This account is to be presented at special Sessions, and to be there verified by oath or affirmation, and the justices are to attest the caption of the oath. In case of a refusal or neglect to yield and verify this account, the overseer is to be committed to gaol until he complies. The first instance of the provision for any- thing like an effective audit was made, in connexion with this account, 207 years after the enactment of the 43rd Eliz., namely, by the 50th Geo. III. c. 49, by which the justices were enabled, if they thought fit, to examine into the matter of the account, to strike out of the account such charges as they deemed to be un- founded, to reduce such as they deemed to be exorbitant, specify- ing on the account, or at its foot, the items and the amount dis- allowed or reduced, and the cause of the disallowance or reduc- tion. The justices were then to signify their allowance and approbation of the accounts by their signature. Notwithstanding that the statute appears to leave it to the discretion of the justices to examine into this account, the Court of Queen's Bench will compel the justices, after they have allowed an account, to re- examine it with regard to any item to which their attention has not been specifically directed. This account, like the preceding one, is subject to appeal, but this appeal must be made to the next possible Quarter Sessions of the peace. Also, if the overseers are aggrieved by any disallowance or reduction in their accounts, and if they first pay over to their successors what they admit to be due, and enter into recognizances, they may appeal against the disallowance or reduction to the next Quarter Sessions. If any overseer remove from his parish before the expiration of his year of ofEce, he is to make out this account before such removal. There is a third account, which the overseers as well as all other persons who have the receipt or custody of money appli- cable to the poor, are bound to render ; this is to be rendered not less frequently than once a quarter, but as mucli oftener as the Poor Law Commissioners may direct. It is to be rendered, in the first place, either to guardians or auditors, or other persons appointed {qu. specially appointed ?) to audit accoiuits, and it is only in default of such persons that it is to be rendered to the justices of the peace at Petty Sessions. The Poor Law Commissionei"s are empowered to direct the appointment, by guardians or overseers, of paid auditors, to examine, audit, allow, or disallow these accounts. The determination of the oflicers auditing the accounts is not subject to appeal, nor can their allowances be removed by cer- tiorarif \i is the ac(X)unt to be rendered to these auditors which REPORT ON LOCAL TAXATION. 105 is alone complete as to the persons to account; for the previous rating. audit by justices applied only to overseers, while the present audit Accounts. applies to overseers, collectors, guardians, treasurers, and all other persons who have or ought to have the custody or disposal of moneys or property of any kind connected with the relief of the poor. The accounts of overseers, when passed or allowed by the justices, are to be deposited with their successors, who are to per- mit every person assessed, or liable to be assessed, to the rate, to have insjjection of them at all seasonable times upon payment of 6^/., and are to give copies of them or of any part of them upon demand and tender of payment, at the rate of (Sd, for every 300 words. This provision would not be conveniently applicable to the quarterly accounts passed before auditors, inasnnjch as those accounts are not closed every quarter, nor is the officer who ren- ders them out of office : and, moreover, the chief object of the inspection, — the affording evidence for an appeal against the allowance, — has no existence in this case where a right of appeal is not given ; nevertheless, it is manifestly desirable that an opportunity for the inspection of the accounts should be given to the rate-payers, so far as it can be done without taking the ac- coimt-books out of the hands of those who ought to keep them. The Poor Law Commissioners have attempted to realize this object by requiring an abstract of the quarterly accounts to be exhibited to the rate-payers. The accounts having been examined, and the items allowTd, reduced, or disallowed, and the balance struck, it remains that jiaymcnt of the balances due from or to the accountant should be enforced. At this stage there is encountered the greatest difficulty as to the accounts of overseers. The justices may have allowed items in the accounts which the auditor may have disallowed, or vice versa. In such cases it often occurs that a conflict of the autho- rities of the justices and of the auditor takes place, which as yet there have been found no practical means of terminating, for even recourse to the Court of Queen's Bench for a mandamus to com- pel the justices or the auditor, or both, to re-examine the account w^ould not secure the object of procuring a consistent decision by both parties, inasmuch as the Court of Queen's Bench will not decide what their determination should be, but would merely compel the respective authorities to consider the matter and de- cide according to their judgment. Where unanimity as to the balance cannot be secured, the suc- cess in the conflict has hitherto remained with the justices; they can enforce the payment of the balance as found by themselves, by committing the overseer to gaol. But the auditor's deter- mination also can only be enforced through the justices by means of a warrant of distress, by detainer of the defaulter, imtil the return of the ^varrant, and in default of distress, by his committal 106 HEPORT ON LOCAL TAXATION. RATING, to gaol. Where the justices contest the auditor's authority, they 4ce(mis. decline to enforce his balance as being in conflict with their own judgment; and thus, in fact, many balances found by auditors against overseers have been carried on in the accounts for several years. In these cases, so far as the overseers are concerned, the auditor's decision has been wholly inoperative, and tlio carrying on of the balances, which the auditors have not been able to abandon, in the successive overseers' accounts, has only served as a memento to each succeeding overseer of the impunity with which an auditor's decision may be disregarded. We think that there is little ground for doubt that in the cases of conflict which have come to our knowledge, the decisions of the auditors have generally been the more correct. The justices have not efhcient powers to examine into the account — they merely see, at ameeiing at special sessions, the books of a whole year, without vouchers. No other officers besides the overseers are present with accounts which might serve to check those of the overseers, and it is a well- known fact that the accounts are allowed usually without a ques- tion, and almost universally without any searching scrutiny. On the other hand, the auditor feels himself bound to give attention to the individual items; to inform himself, specilically as to the law on the subject of each ; he has the motives to scrupulous and deliberate action which the possession of an office held by the tenure of competency and good behaviour is calculated to in- spire ; and he has before him ample means in the vouchers he is to examine, and in the connected accounts of the other oflScers accounting at his audit, to scrutinize and collate each item, and thereby to form an accurate conchision in respect to it. Bearing in mind that the law has also given to him a more extensive range of functions in the audit of accounts than to the justices, that it submits to his authority treasurers, guardians, elected and ex- otFicio, and other officers, generally of higher station, socially and officially, than the overseers, and often including members of the ' magistracy itself, as well as all other persons, trustees of public property, executors of deceased officers, and the like, who may become responsible for property connected with the poor; consi" dering also the facts that in regard to this quarterly audit the justices are postponed to the guardians, and to all special auditors, being only enabled to act in case none of these exist; that this audit is without appeal, and that minute and specific remedies for enforcement of the balances are provided instead of the sum- mary one of imprisonment, we conclude that as his authority is so much more special and more complete, it was also intended to give to the auditor an authority more conclusive than that given by the older statutes to the justices. Whatever may, however, have been the views of the legislature upon the subject, we think there can be no doubt that the present conflict of the authorities isf eiftremely prejudicial, and ought to be removed. REPORT ON LOCAL TAXATION. 107 With regard to persons other than the overseers, as the justices rating, have no authority to receive their accounts, there is of course no ji^nts. original ground of conflict between the justices and the auditor; but disputes arising originally with relation to the overseers con- stantly involve the connected accounts of the other officers, and have sometimes disinclined the justices to enforce the auditor's decisions in regard to the latter. We have before remarked that no account or audit is provided —the Constables' for the Constables' Rate. When this rate was reformed by the 13 and 14 Car. II., it was only authorized with the view of reimbursing the constable, headborough, or tithingman for expenses which he had already actually incurred, and which were approved by the churchwardens and the inhabitants of the parish before the rate was granted. The check of an account and audit, which indeed at that period had not been effectually applied to the Poor's Rate or any other rate, was in this case almost unnecessary, so far as the object of preventing the misappropriation of the rate was concerned; but even in those times changes of tenancy, fluctuations in the condition of individual rate-payers, and occa- sional deaths amongst them, must have made it impossible to calculate upon collecting the exact sums assessed, and must have made it necessary in most cases to lay the rate for a larger sum than would be just sufficient to reimburse the constable; for this excess, at least beyond the amount required for the strict purpose of the rate, some account was necessary. But there was at all times a danger, which in fact was frequently realized, that the inhabitants might sanction the application of the Constables' Rate to unauthorized purposes, such especially as not being provided for by any regular fund, the population of a parish were often likely to take an interest in ; thus it is common to find the parish constable acting the chief part, and his rate supplying the contin- gencies required in the apprehension and prosecution of witches, of popish recusants, of profane swearers (in regard of which last, however, the constable perhaps had authority to incur expense), of tavern-haunters, of common scolds, lewd women, in the burning out of houses of ill repute, the extirpation of vermin, and other similar matters. The modes of misappropriation of this rate, if any exist, must certainly have changed their character in more recent times. The constables who levy it are not bound to ac- count, and we have no evidence that the rate is misapplied : but as in the northern counties it is a rate of considerable amount, being the fund out of which the County Rate is paid, it is certainly a subject upon which positive information is much to be desired. 1'he application made of the rate subsequently to the statute of Charles II. to the payment of the County Rate, and all the other aggregate rates (page 7), has changed its character essentially. It is no longer a rate to reimburse expenses already incurred and ap- 108 REPORT ON LOCAL TAXATION. HATING, proved, but Is ossenlially a prospective rate, the subsequent pro- jiccounts. ceeds and application of which quite as much require to be ascer- tained and checked by an account and audit as those of any other rate. iiit'o""'*'''"''*^ ^^^^ provisions for an account of the Highway Rate appear to us to be generally insufficient for the protection of the fund. The directions of the statute as to keeping the books of account are ample, but the provisions for auditing the account, and for disallowing illegal or excessive expenditure appear in law to be wholly insutlicient, and are, we believe, found to be so in practice. As to the^^r.vo?z* liable to account — surveyors, assistant sur- veyors, and district surveyors are, within 14 days after the ap- pointment of their successors, to make up, sign, and balance their accounts, and to verify them before justices at special sessions. Every Board for the repair of highways is, at the expiration of their year of office, to present to the vestry, copies of their ac- counts, and minutes of their proceedings during the preceding year. Every collector is to deliver to the surveyor, accounts in writing of the moneys received by him, and of the moneys due, but not received, with a list of the persons who have neglected or refused to pay their rates. No express provision is made for the accounts of the Ireasurer. The matter of account as to this rate is very simple ; the re- ceipts are confined to the produce of the rates, a few penalties, and the tools, materials, and implements provided for the repair of highways. The pmjinents dire merely for the repair of high- ways, for law expenses, and for salaries of paid officers ; but if the law expenses would cause the Hiojhway Rate to exceed the amount limited for that rate, an additional rate may be made, specifically to defray such law expenses, which is to be imposed and raised, and is probably to be accounted for like the ordinary Highway Rate. In the same manner, if it be required to incur any expense for the purchase of land, an additicmd rate may be made specially for that purpose, wliich is expressly required to be accounted for like the ordinary Highway Rate. The surveyor is specifically required to set forth the following details of his expenditure : — — a particular account of all money paid by him ; — to whom ; — on what occasion ; — for what work ; — in what place ; • — on \\\\\\\ {\\\\. If the surveyor noolect to ])rovido books, or neglect to enter tivery sum received or jniid by him within a week after the fact, he is liable for each d^^fault to a penalty of bl. ; his current REPORT ON LOCAL TAXATION. 109 account is to be at all times open to the inspection^ gratis, of every Rating. rated inhabitant, who may take copies or extracts from the books. Accounts. without payment. The mode of rendering the accounts differs for each class of officers. The surveyor, district surveyor, or assistant surveyor, having made up and balanced his accounts up to the day ending his year of service, is to lay them before the parishioners in vestry within 14 days after the election of his successors ; these parishioners have no power given to them to reduce or disallow, or in any way to operate on these accounts ; but if they think fit they may order an abstract of such accounts to be printed and published. The surveyor is also, within the said 14 days, to verify his accounts before the justices at a special sessions ; the justices may examine him as to the truth of them, and if any person chargeable to the rate makes any complaint as to them at the time of this verifica- tion, the justices are to hear the complaint, to examine the sur- veyor upon oath, and make such order on the matter as to them seems meet. This is obviously no effective audit ; it implies no detailed examination of the accounts, and no vouchers or con- nected checks ; the conclusive evidence seems to be the surveyor's own oath, and the nature of the justices' authority, and the eff'ect of the order which they are directed to make upon any complaint is quite indeterminate, and likely therefore to be exercised with great hesitation. The surveyor having so verified his accounts is to deliver them to his successor in office, together with the sums of money due from him, and all tools, materials, and implements provided for the repair of highways : if he neglect to do so he is liable to forfeit 5/., and double the money due from him. The surveyor is also bound to make an annual return to justices at a special sessions held for highways next after the 25th March of each year : — of the highways which have been repaired ; — with what materials ; — at what expense ; — and of the amount levied during the time he was surveyor ; but this return has none of the character or consequences of an account. A Board for the repair of Highways have very different duties in regard to their accounts. They may employ a clerk to attend the Board, and to keep their accounts and minutes. At the ex- piration of their year, and before, or on, the day for the election of surveyors, they are to present to the vestry of the parish copies of their accounts and minutes of their proceedings for the pre- ceding year. Here the responsibility of a Board for the superin- tendence of Highways appears to end. The parish have no authority over the accounts so presented ; there is not even a verifi- 110 REPORT ON LOCAL TAXATION. RATING, cation of these accounts before magistrates, still less an opportunity Accounts. for complaint of any rate-payer, or for an examination on oath. The parish cannot, as in the case of the surveyors' accounts, even order an abstract of the Board's accounts to be published. The only consequence apparently contemplated as the result of this production of a copy of accounts to the vestry on or before the day of election is, that if the objections to such accounts are sufficiently patent as to be seen and apprehended at once, the parishioners may use their knowledge to guide them in the selection of officers on the same or the subsequent day. There is no provision for the recovery of the balances admitted on their accounts to be due by a Board of Highways, and generally this body is the most irre- sponsible in respect of the moneys and powers intrusted to them of any officers of recent institution. I'he paid collector of Highway Rates, on the other hand, is a very dependent and well-checked officer, liable to instant dismissal at the will of the surveyor, and required at what time and in what manner soever the surveyor may direct, to deliver to the surveyor true and perfect accounts in writing of all the moneys he has received, a list of the names of all persons who have neglected or refused to pay their rates, and an account of the moneys due from each of them. If he refuse to deliver this account to the surveyor, he is liable to be summoned before two justices, and to be fined 20/. : failing payment of which, he is to be committed to gaol or to the house of correction to hard labour, for four months, or until he deliver a true and perfect account, — the surveyor himself being subject only to a fine of 5/. if he neglect to deliver his annual account. The collector merely accounts in this manner to the sur- veyor, and renders no account before justices or to any other authority. Having accounted to the surveyor, he is to pay to the surveyor at such time and in such manner as the surveyor may direct, all moneys due from him ; in default of which they are to be recovered by distress and sale of his goods and chattels ; and if sufficient distress is not to be ibund, he is to be committed to gaol or the house of correction to hard labour, for a period not exceed- ing six calendar months, unless he previously pays his balance, or compounds with the surveyor for it. Supposing the surveyor to be temperate and vigilant in the use of these powers over the col- lector, the responsibility of the latter would be complete enough under the Highway Acts; but, generally speaking, the surveyor is not to be expected to be a very competent auditor, and he has no fixed duty or responsibility with regard to the collector's defaults; above all, there is no fixed time and manner at which the inspec- tion of tile collector's accounts would take place as a matter of course. These liabilities, therefore, as regards the collector, are more remarkable for their disproportionate stringency than for thdir effectiveness, and they seem to have been made harsh in the casd REPORT ON LOCAL TAX A.TION. Ill of this officer, whose duty is one merely of receipt, without discre- bating. tion as to expenditure, in order to seem to compensate for the Accounts. extraordinary laxity (in so recent a statute, 1835) shown towards all those other officers who have the expenditure and disposition of the rate, and therefore large discretions to abuse. Generally it may be observed of this rate, that the provisions for the account fail in three main points ; — security for the solvency of the accountant ; — definiteness of the occasions for payment ; — appropriate machinery for audit; and, as regards a Board for Highways, in a fourth essential, namely, remedies for the recovery of the balance. Accordingly there is no rate which appears to be so frequently misapplied as the Highway Rate. Though the Act for Lighting and Watching was passed two — the Lightins; years before the Highway Rate (in 1833), and its provisions as r° te ; '^^'^ '*"' to accounts served as the model for those under the Highway Act, they are much more complete, impartial, and temperate. As to the persons liable — there is a gradation of officers con- cerned with the Rates ; — -^the inspectors, who order the rate and control its expendi- ture ; — the overseers, who have to impose and raise the rate, in the same manner as Poor's Rate ; — and the treasurer and other officers appointed by the in- spectors, who have the custody or subordinate application of the rate. The provisions of the Act are framed upon the proper principle of making the inspectors, who have paramount control in the dis- position of the funds, the primary accounting parties. We speak, however, of the overseers first, as the most readily disposed of; they are merely required to keep the account of the rate they levy for Lighting or Watching, or for both purposes, separate and distinct from their accounts of rates levied for the relief of the poor. But no provision is made for overseers rendering these accounts ; and as they are not Poor's Rates, they are not to be accounted for either before justices or before the Poor Law auditors. As regards any summary remedy, therefore, by means of an account and audit, the overseers are quite irresponsible. The inspectors are to enter in their account-books true and regular accounts, the matters of which are very few and simple ; their receipts are confined to the rate, and in the cases where the districts are watched, to certain fees and allowances usually paid to constables, and certain fines and forfeitures recoverable under the provisions, and applicable to the purposes, of the Act; their payments are limited to the incidents of Lighting and Watching. The inspectors are to keep books, making regular entries in them, and these books of their current accounts are to be open at all 112 REPORT ON LOCAL TAXATION. KATiNG. reasonable times to all inhabitants [and other rate-payers ?] rated Accounts. to the relief of the poor, who may take copies or extracts from them gratis ; every inspector being liable to a forfeiture of 5/. for not permittincr such inspection, copying, or extracting. The inspectors are to render their accounts annually, and give notice to the church- wardens of their readiness to produce them, upon which 10 days' notice is to be given of a vestry to be held, at which the inspectors are to produce both their accounts of all moneys received and paid by them, and vouchers for their accounts; and the inspectors, or some two of them, are to verify on oath a duplicate or copy of their accounts before two justices. This duplicate or copy is to be open at all reasonable times for the inspection of all parties inte- rested. This production of accounts before vestry, and verifica- tion before justices, evidently constitute no efficient audit, — neither the vestry nor the justices having any authority to make or receive any objection to the account. No provision exists in any way for the reduction or disallowance of these or of any other accounts relating to this rate ; and there is no remedy to recover balances from the inspectors although admitted to be due upon the face of their own accounts. The treasurer and all other officers appointed by the inspectors are also enjoined to keep true and perfect accounts, in writing under their hands, — of all matters and things committed to their chargre, — and of all moneys received by them by virtue of their offices, — and of all moneys expended and disbursed by them, — and for what purposes, — together with proper vouchers for those payments. Their accounts, therefore, are more detailed and comprehensive than those of the inspectors, but still they do not add to the responsi- bility of the inspectors, as they are to be rendered only to the inspectors themselves, and not to the vestry or any other persons. The inspectors call for these accounts at such times as they may think proper ; and if the treasurer or other officer neglect to deliver them, he is to be proceeded against by complaint before two justices, who may hear and determine the matter in a summary way, and commit the offender to gaol for a period not exceeding three months, or until he delivers a true and perfect account. The treasurer and other officers are to pay all money due IVom them to the treasurer for the time being, or to such persons as the inspectors may appoint to receive it ; on non-payment, the balances are enforced by distress and sale, or by commitment of the offender to gaol until he pays or compounds with the inspectors. The provisions as to this ra.te are defective as to security for solvency in the officers who have the disposal of the rate, in the total absence of accountability of the overseers, in the want of appropriate officers for auditing the accounts of the inspectors, treasurers, and other paid officers, and in the want of a remedy REPORT ON LOCAL TAXATION. 113 for the recovery of balances due from the inspectors. These defects^, hating. however, are less important than the defects in the Highway Kate, AtZ^,u. because the rate is less extensively levied and v^^y much inferior in its aggregate amount. The Militia Rate is another rate which the overseers are —the Miuti, authorized to levy, but in respect of which they are subject to no ^^^^'' ' responsibility by way of account and audit. Tlie Church Rate, though the oldest tax subsisting in its pre — the churc'i sent form, is one of the worst protected ; — the jealousy entertained ^^'^^"^ by the common lawyers and the courts of common law towards the jurisdiction of the spiritual courts having prevented all pro- gress in the application of improved doctrines to the account and audit of Church Rates. I'he only persons concerned in the levy and expenditure of Church Rates, and therefore the ou]j pei'soiis liable to account in i-espect of them, are the churchwardens, who are a corporation in law for the receipt and holding of property for the use of the church; the rnatter of their account consists of a few details, namely, the receipt of the balances of Church Rate and of other money and property of the church in the hands of their predeces- sors, and a few penalties, chiefly connected with the service of the church and the observance of the Sabbath, and alms collected at the churches and the chapels within the parish during the reading of the offertory ; iheiv payments are only such as are connected with the repair of the church, including its ornaments, the making provision for the service of the church, and, by statute, the pro- viding of register-books, and of a chest for keeping them. It is held that if the churchwardens have laid out the parish money imprudently and improvidently, yet if it be truly laid out, and without fraud or deceit, they irmst be reimbursed again, because the parish hath made them their trustees. It is said that if the receipts of preceding churchwardens have fallen short of their dis- bursements, their successors may pay the balance and place it in their accounts; but this seenis to be reduced by modern decisions to the case where there was a rate uncollectetl in the time of the preceding churchwardens, sufficient to reimburse them. At the end of the year, or within a month after at most, they are to give a just accouiit oT such moneys as they have received, and of what they have particularly bestowed in reparations, and otherwise for the use of the church. This account is to be rendered to the minister and parishioners in vestry. If the outgoing churchwardens refuse to render this account, the new churc^hwardens may present them at the next visitation ; or any parishioner interested may, by process, call them to account before the ordinary : but the Eccle- siastical Courts, though they can compel the churchwardens to account, cannot examine into the accounts or settle them. When 114 REPORT ON LOCAL TAXATION. RATING, the accounts are produced, the oath of the churchwardens is suffi- Ac'cimiu. cient proof of all disbursements of sums not exceeding 40^. ; but they must produce receipts for sums above 40^. The allowance of the account by vestry is by entering it in the church book, and by the signature of those in vestry who vote for the allowance. This allowance, unless some fraud be afterwards discovered in the account, is final, and the churchwardens cannot be called to account again. The defects of these formalities, as pretending to be an account and audit, must be too manifest to require particular observation. The accounts being rendered and allowed, the churchwardens are to deliver up the balance of money and the parish goods in their hands to the parishioners, and the parishioners are to deliver Qver such money and goods to the next churchwardens, by bill indented. If a churchwarden fail to deliver up any money re- ceived for the use of the parish, any future churchwardens, whether immediate successors or not, may bring an action for the money. In like manner, if the receipts of the churchwardens have fallen short of their disbursements, and their successors do not pay them their balance, the Court of Chancery, on appli- cation, will make an order for such payment. Rafe ;^**^" As rcgards the Sewers Rates, and the persons liable to ac- count for them, — — the Commissioners, who decree the rates, superintend their collection, and have the entire disbursement of them, are not required to make or render any account whatever ; — but the collectors, treasurers, and receivers are to make account to the Commissioners, who may cause separate and distinct accounts to be kept of the rates made and received within the separate and distinct levels, valleys, and districts, and of the payments and disbursements in respect of the same places. The matters of account are few and simple ; the receipts con- sisting merely of the proceeds of the rates, of the fines imposed by the Commissioners, and of costs received by the Commis- sioners ; the payments are only those incidental to the execution of the two statutes under which the rates are made. The otlicers liable to account are to render true, exact, and perfect accounts in writing under their hands, as often as the Court of Sewers may require them, and dehver, either to the Court or to any persons appointed by the Court, proper vouchers for their accounts. If any officer refuse to do so for the space of 14 days, the Court of Sewers may commit him to gaol or to the house of correction until he hath rendered a true and perfect account, and delivered up the vouchers pertaining thereto. T\\q balances in the hands of any officer are to be paid to any person that the Court may empower to receive them ; and if any officer refuse or neglect to p£jy them to such person for the space of 14 days after being REPORT ON LOCAL TAXATION. 115 required to do so, the Court of Sewers may, in a summary way, rating. levy the money by a distress and sale of his goods and chattels ; Ac^ts. and if sufficient distress cannot be found, may commit him to gaol or to the house of correction until he has paid the money, or has compounded with the Court in respect of such money, and paid the composition into Court according to their directions. But if an officer be so committed on account of his not having sufficient goods and chattels, he is not to be detained longer than six calendar months. This account and audit is among the number of those which have only the effect of enforcing the accountability of mere re- ceivers, and it provides no check where in the nature of things it is most wanted, — on the discretion of those who disburse and dis- pose of the rate. It is certain that the Commissioners of Sewers are no more —the General bound to account for the General Sewers Tax than they are ^^'"''^'"^ '^^'^ • for the Sewers Rate. It is moreover doubtful whether the pro- visions relating to the accountability of subordinate officers for Sewers Rate are extended to the General Sewers Tax ; if they be not, then there is no statutory obligation on any person to account for this tax ; but if those provisions be so extended, the above observations as to the Sewers' Rate will apply in all respects to the General Sewers Tax. The county justices who impose the County Rate and expend —the county it, are free from all liability to account and audit. ^^^^^' Their officers for receipt and custody are, however, required to make and keep accounts; and the account of the treasurer's receipt and expenditure, being in fact thp account of the justices' receipt and expenditure, is (or at least a true and accurate abstract of it is) to be published once a year in some one newspaper usually circulated within the county. The persons directly liable to account, are — the high constable, petty constables, and other persons em- ployed to collect and levy County Rate. — the county treasurer, and the special accountant, for receipts and payments relating to county bridges. The matter of account, as respects the high constable, is merely for the receipt gr non-receipt of County Rate. As regards the treasurer, the matters- of account are more com- plicate ; his receipts consist of all money constituting the county stock, the most frequent source of which, after the rate, are penalties levied on offenders. His 'payments are much more various, extending to all the purposes of the separate rates, con- solidated by thel2 Geo. II., and to all the other purposes to which County Rates have since been declared liable. He is to deliver a true and exact Recount, entered in a book, of every sum .. ~ i2 116 REPORT ON LOCAL TAXATION. RATING, received, and of every sum paid by him, distinguishing the par- aZZiu. ticular uses to which the sums paid have been apphed, producincr, with the account, proper vouchers tor it to the justices, at every General or Quarter Sessions; and if he be required to do so, he is bound to verify his account on oath. His accounts and vouchers are then to be deposited with the Clerk of the Peace, and may be inspected, as occasion may require, by any justice of the peace. As before observed, the treasurer is once a year to publish, in some one newspaper circulated in the county, a true and accurate abstract of his accounts of receipt and expenditure ; if he fail to do so, he is liable to forfeit 50/. for eveiy omission. There is no statutory remedy to recover balances from the treasurer. It is obvious that this render of the treasurer's account to the justices is merely information to them as to their own expenditure, and is no check upon it. It is merely a security that the fund shall be faithfully disposed of in obedience to their directions, not that it shall be lawfully disposed of. The high constable, petty constables, and other persons em- ployed to collect and levy County Rates, are only accountable when they have moneys applicable to the purposes of the rates in their hands. If they then be required to do so, they are to account for it before the justices at General or Quarter Sessions, in the same manner as treasurers are required to account. Of course, however, this account cannot distinguish the uses to which the rate has been applied, as these accountants have nothing to do with the application of the rate. If any of these persons refuse to account, the justices may commit them to gaol until they render a true account. The accounts of high constables, (but not of other persons connected with the collection of the County Rate,) when passed, are to be deposited with the clerk of the peace, and kept by him with the county records, and are to be open to the inspection of the justices in the same manner as the account rendered by the treasurer. If it appear by the account of any of these persons that any money remains in their hands due and not disposed of, the justices may order them to pay it into the hands of the treasurer, and if they refuse or neglect, the justices may commit them to the common gaol, until they have made full payment. The accountant appointed to keep accounts of receipts and payments for county bridges, is to keep them exactly and regu- larly in a book, separate and apart from all other accounts, and he is to adjust and settle his accounts in such a manner that it may easily be seen at all times, — what interest on money borrowed is growing due, — what principal money has been discharged, — and wliat remains due. He is to deliver the books adjusted and settled by him, into court at any (?) General or Quarter Sessions to be held for the REPORT ON LOCAL TAXATION. 117 county, and the justices there are carefully to inspect the account. eating. No provision exists for verification of these accounts, or for re- A^nts. covering balances resulting from them, the officer being in nowise concerned in the receipt, custody, or expenditure of money, but being merely a book-keeper. The provisions as to the custody of the County Rate for —the county Lunatic Asylums, and the accounting for it, are difficult to Asyufms^""''^''^ comprehend. As in the case of the general County Rate, the justices who direct the raising and expenditure of the moneys are made subject to no account ; but the difficulty is not as to them. There is distinct power to the visitors of the asylum to appoint a treasurer, and some passages in the Act seem to imply that he is to have the custody of the rate and to receive certain penalties. On the other hand, power is given, not to the visitors, but to the justices at Quarter Sessions, to appoint an Accountant ; and there are other provisions which imply that he is to have the custody of the money and its application under the directions of the Act (see App. A. 249 note, 268, 291). The treasurer of the asylum is expressly invested with the receipt of the penalties applicable to the use of the asylum, but no provision whatever is made for the treasurer giving security, or keeping or rendering accounts, or for his payment of balances. The special accountant is not only to keep the books, but, as we have observed, is referred to as having the custody and appli- cation of moneys applicable to the purposes of the Act : the matter of his account is simple, consisting of the receipt of the rate, the receipt of moneys for the maintenance of lunatics, and perhaps of the penalties of which the treasurer is directed to have the custody : the payments extend no further than those incurred in providing the asylum and for contingencies. He is to keep his account exactly and regularly in such manner that it may easily be seen — what interest is growing ; — what principal money has been discharged ; — and what remains due. He is to deliver his books of account, adjusted and settled in the form required, into Court at every general Michaelmas Quarter Sessions, or at any other time when the general Annual Sessions are held. The justices at those Sessions are required carefully to inspect such accounts, and to make such orders for carrying the purposes of the Act into effect as to them may seem meet. Though it is implied that this accountant is to have money in his hands, and to make application of it, no provision is made for the recovery of a balance from him ; but if at any time it appear to the justices that he has neglected the order of the justices auditing the ac- counts, and that he has not duly applied the money in his hands 118 REPORT ON LOCAL TAXATION. —the Coanty Rate for Shire Halls, &c. [RATING, to the objects directed by the Act, he is to forfeit double the ' A^nu, amount of the money so not applied ; which forfeiture is to be recovered by distress and sale of the accountant's goods and chattels, and is to be paid to the treasurer of the a.sylum, to be applied to its use. It appears to us that nothing can be more rude and incomplete. There is, as in the case with all the other County Rates, no check on the expenditure; the only checTis are on the mere book- keeping of subordinate officers. There is no security for the solvency, cither directly or by surety, of the treasurer or of the accountant. Certain details are prescribed as to the mere keeping of books, but none of any process that could properly be called an audit, even of the subordinate officers' accounts ; and the only approach to a provision to secure balances is made applicable only to an officer, the accountant, of whom it is, after all, problematical whether he is to receive in that character any moneys whatever. The provisions as to accounts for the County Rate for Shire Halls closely resemble the last, except that there is no provision for the appointment of a treeisurer as such, while the grounds for supposing that the accountant is to have the custody and applica- tion of the moneys is precisely the same in both cases. The accountant, appointed by the justices at Quarter Sessions, is to keep books, separate from all other accounts, and to enter exactly and regularly all receipts and payments made under the authority of the Act, and to adjust and settle the account, so that it may easily be seen — what interest is growing due ; — what principal money has been discharged ; — and what remains due. He is to deliver his book so adjusted and settled into Court at every Quarter Sessions for the county ; and the justices there are carefully to inspect the accounts, and make such orders for the purpose of carrying the Act into execution as to them may seem meet. There is no provision for the recovery of balances ; but if it appear to the justices at Quarter Sessions that the accountant has not duly and without delay applied all the moneys in his hands to their proper purposes, he is to forfeit a sum equal to one- half the amount of such money, and in default of sufficient distress for the penalty ho may be committed to gaol for any time not ex- ceeding three months. All the defects relating to the accounts of the rate for County Lunatic Asylums, excepting as to the confusion about the trea- surer, apply to this rate. Kati!rMhe ^^ would appear, but it is not clear, that the Police Rate, or County and Dis- CoUNTY AND DISTRICT CoNSTABLES' RaTE, is tO be lodffed wilh trict Constables ^i ^ ^ , mi • . ,. , i . Rate. the treasurer ot the coqfity. The justices of the county who impose this rate and direct the expenditure are absolved from accounting REPORT ON LOCAL TAXATION. ll^ for it. There are apparently three sets of persons, and perhaps rating. four, liable to account for moneys applicable to the purposes of AZomts. this rate. First, as to the treasurer of the county : When the expenses of the county or district constabulary were to be defrayed out of the County Rate, he was distinctly required to account for the portion of rate received for that purpose. Now that a distinct and sepa- rate rate is to be raised for the purpose, he is still apparently to receive it ; and though it is not expressly provided that he shall account for this, as before for the County Rate applicable to the same purpose, it is most probable that he would be held liable to account for it ; but there is no indication that he is to account in the same manner for the fees and allowances of constables, which he is also to receive, or for the fines recovered under the Acts, which he is likewise to receive. He is to keep his ac- count separate from other accounts, with separate accounts also of the receipts and o^ payments connected with every division, and with every set of adjoining divisions, having separate establish- ments of constables. He is to produce his accounts to the justices at every Quarter Sessions of the county, who are to examine and audit them^ and their allowance of them is declared to be a suffi- cient release and discharge to him. When his accounts liave been allowed and passed, they are to be deposited with the clerk of the peace of the county, to be kept with the county records. Secondly. The county and district constables and local con- stables are to account to the treasurer of the county or other person appointed for the purpose, for the fees and allowances settled to be paid for the performance of occasional duties by the constables, and they are to pay them over to the treasurer or person appointed to receive them. The manner of making this account, the time at which it is to be done, the mode of enforcing it, and the mode of enforcing the payment of the balance, are not specifi- cally provided for : but. Thirdly. The justices of each division are required every quarter of a year to cause an account, with proper vouchers, of all the above fees and allowances to be delivered to the treasurer of the county or other person appointed to receive them. The jus- tices have no further duty with regard to these moneys. Fourthly. It is required that reasonable allowances shall be made to the chief constable, in addition to his salary, for extraor- dinary expenses necessarily incurred by him and by the constables under his orders, in the apprehension of offenders, and in the performance of their other duties, ' which allowances shall be ' examined and audited by the justices in Quarter Sessions.' Who is to make this account in no way appears. The chief constable could account for his expenses, and the treasurer could account for the allowances he pays in reimbursement of them to the chief constable. Probably, however, the chief constable's account of 120 RE POUT ON LOCAL TAXATION. RATING, expenses, rather than the treasurer's account of the allowances, is A^itt. here meant, in which case the chief constable has to make two accounts. Generally the provisions as to^the custody of the Borough Rate, and as to the account that is to be rendered in respect of it, very closely resemble the provisions relating to County Rates. The borough council direct the making of the rate, and have the disposal of it, but are not in any way required to answer for it by way of account and audit. Their separate orders, however, for payment of money out of the borough fund may be removed into the Court of Queen's Bench by certiorari, and may be dis- allowed or confirmed there ; — a provision having none of the eflfi- cacy of a regular accoimt, inasmuch as multitudes of illegal pay- ments may be made, not of sufficient importance to justify resort to the remedy ; while the remedy itself would be very vexatious in its application to just payments proposed to be made, but which might be hung up during the trial of the validity of the order. The remedy, moreover, does not apply to illegal remissions of the debts due to the borough, or of any of its lawful claims. The overseers and other persons making a separate Borough Rate, also seem not to be liable in any way to account for it, though the proceeds of their rates must of necessity vary greatly, from the sums required by the borough council. The treasurer, whom the council appoints, and who gives secu- rity for the due execution of his office, which however is an annual one, is the only person accountable for the Borough Rate ; the matter of his account may in some cases be very various, consisting of the receipt of all moneys and property constituting the borough fund, including the Borough Rate, the Borough Watch Rate, if one be made, and certain fines and penalties. His pay meiits are as various as the purposes of the borough fund or Borough Rate (App. (A.) 28). He is to distinguish in his accounts the several matters for which receipts and payments are made, and the books containing his current accounts are to be open at all reasonable times to the inspection of any of the aldermen or councillors of the borough. In the months of March and September in every year he is to submit his accounts for the half-year preceding the first day of such month of March, or month of September, with all vouchers and papers relating to such accounts, to auditors, for the purpose of being examined and audited. These auditors consist of two burgesses, elected on the 1st of March in every year, by the burgesses, in the same manner as councillors are elected : they are to have the qualification of councillors, but they nnist not actually be of the council, nor town clerk, nor treasurer of the borough. To these two auditors the mayor is also, on the 1st of March, to add some member of the council, whom he is to name, and these three persons are to receive the treasurer's accounts, and to examine REPORT ON LOCAL TAXATION. 121 and audit them. If the accounts be found to be correct, the au- rating. ditors are required to sign them. If this is a mere examination of Amits. the correctness of the book-keeping, it m.ay be a security against malversation by the treasurer, but is no security against misappli- cation of the funds by the council. There is no power in the auditors to insert receipts or sums that ought to be received, and no power to reduce or disallow charges ; they can merely refuse their signatures to the accounts, but what the result of their non- signature is to be, does not appear ; and as while they refuse their signature, no balance can be agreed upon, the refusal of their sig- nature seems only to produce an obstacle to the settlement of the balances. There are no provisions for enforcement of the balances admitted by the treasurer, although his office expires at the end of the year. When the accoimts of the treasurer have been ex- amined and audited, the treasurer is to make out in writing a full abstract of his accounts for the year, and to get it printed, and a copy of it is to be open to the inspection of all the rate-payers of the borough ; and any rate-payer, on paying a reasonable price for a copy, is entitled to have one delivered to him, but by whom does not appear — probably by the succeeding treasurer. These provisions are obviously defective, but their main defect is, that they do not even pretend to secure more than correct book-keeping, and are apparently not effective for that. They are not apparently in any way intended to secure the due expen- diture of the borough fund. 'i'he provisions for the Borough Rate apply in all respects to the — thoWatchnato account for the Watch Rate in boroughs, it being the same trea- '" o'O""?'*" surer who is liable to account, in the like way, to the same parties. ' OFFICERS. The number of officers engaged in assessing, collecting, levying, and keeping of local rates and taxes, and in accounting for them, and in auditing accounts is, as the law provides for them, much more considerable than is usually supposed. There are no less than 54 different species of officers ; of each species there are often several individuals of each district. Their total number cannot be ascertained from any existing documents; but those in office simultaneously cannot be less than 180,000, of whom by far the larger portion are annual officers, to be succeeded every year by a like number of new officers. Their districts and their modes of appointment vary greatly. It will probably be most convenient to set forth tabularly some of the chief facts in relation to each species of officer. 122 REPORT ON LOCAL TAXATION. List of Officers engaged in Assessing, Collecting, Lf:vying, Rate. Officers, I'eriod of Service. POOR'S RATE Churchwardens • . 43Eliz., C.2, s. 1. Overseers ... 43 Eliz., c. 2, s. 1. Paid Assistant Overseers . 59 Geo. III.,c. 12, s. 17. Paid Surveyors and Valuers 6 & 7 Wra. IV., c. 96, s. 3. Paid Collectors 2 & 3 Vic, c. 84, 8. 2. 4 & 5 Wm. IV., c. 76, s. 46. Justices to allow rates .... 43Eliz., c. 2. s. 1. 13 & 14 Car. II., c. 12, s. 17. 6 & 7 Wm. IV., C.9G, s. 1. There is also at each Petty Sessions a Justices' Clerk, who advise* the Justices, and acts by their direc- tion ; but who, perhaps, is not in strictness an officer. He is paid by fees. 26 Geo. II., c. 14, s. 1. 27Geo. Il.,c.l6, 8. 4. Annual Annual During the pleasure of the open vestry. For the occasion of the survey or valuation. During the subsistence of the Commissioners' order, and good be« haviour. During the Queen's commission. During the pleasure of the Justices of Petty Sessions. 4 B. and Adol. 863. 1 Nev. and Man. SUl. REPORT ON LOCAL TAXATION. 123 Keeping, Expending and Auditing of Local Rates and Taxes. 1 Number for each District. Number of such Districts. Number of Officers existing togetlier iu England and Wales. 2 at least, sometimes 3 or 10,810 21,620, besides chapelwardens 4, for each parish, with and wardens for new additions for chapelries church districts. and new church districts. 2, 3, or 4 for each parish 14,616 29,232, without addition for the or township; sometimes, cases where there are 3, by Local Act, 8, 12, or 4, or more. more. 1 or more for any parish . 5,270, according to returns made or township in which the to the Poor Law Com- vestry may see fit to ap- missioners in 1834-5, ;• point. from 35 counties, and estimating according to the same proportion for the remaining counties. 1 or more for each parish 14,616 850 Valuers 1 an average for 389 Surveyors j each of 5 years. or township, according to the occasion or con- But one Surveyor or tract. Valuer has oftenjsur- veyed or valued a great number of parishes. This number therefore represents notthe num- ber of persons, but the number of separate contracts or employ- „ ments. 1 for each district, usually • • • 271, according to Poor Law containing more than one Commissioners' Seventh parish or township. Annual Report, 1841. 2 at least to consent to 14,616 1,550. No number could be every rate. stated for this which would at all approximate to the truth, as any two Justices may allow any number of rates. The number stated is esti- mated at two Justices for each petty sessional division and for each borough. It is certainly below the number who really do act. 1 at every division for 600 694, there being in many cases Petty Sessions. more than one clerk to a 9 Geo. IV., c. 43. Petty Sessional division. G VVm. IV., c. 12. See App. 11. Report of Commissioners for in- quiring into County Rates, 1837. 124 REPORT ON LOCAL TAXATION. List of OfRcers engaged Bate. Officers. Period of Senice. •OORS liATYr— con- tinued. WORKHOUSE \— BUILDING RATE./— Mem. — This rate has never yet been made. 9 Justices to allow accounts of Over- seers. 43 Eliz., c. 2, 8. 1. Paid (by fees) Justices' Clerk. See 6. Guardians in Unions for rating to imjiose the rate. 4 & 5 Wm. IV., c. 76, ss. 35, 36. Paid Auditors to audit, allow, and disallow accounts. 4 & 5 Wm. IV., c. 76, s. 46. Churchwardens) In parishes not un- Overseers. . j der Guardians . 4 & 5 Wm. IV., c. 76, ss. 23, 25. 10 SURVEY or VALUA-1 — TION KATE . . f— Mew. — This rate has ni*- ver yet been made. See^ Annual During the subsistence of the Commisi^ioners' order, and good be- haviour. {See 1 \See2 Guardians for single parishes . . Annual 4 & 5 Wm. IV., c. 76, ss. 23, 25. Guardians for Unions .... 4 & 5 Wm. IV., c. IGy ss. 23, 25. ('hurchwardens Over«eers(?) 6 & 7 Wm. lV.,c. 96, s. 3. Guardians for single parishes (?) 6&7 Wm.lV., c. 96, s. 3. Guardians for Unions (?) . 6 & 7 Wm. IV., c. 96, s. 3. Annual See\ See 2 Sec 9 See 10 r REPORT ON LOCAL TAXATION. in Assessing, &c. — continued. 125 Number for each Distiict. Number of such Districts. Number of Officers exisHujj together ill Englaud aud Wales. 2 to receive account . 43 Eliz., c. 2, 8. 1. 1 or 2 to take the verifica- tion of the account. 17 Geo. II., c. 38, s. 1. 50 Geo. III., c. 49 s. 1. 2 to examine and allow . 50 Geo. III., c. 49, s. 1. 1 at least for everj' parish or township. 1 for every Union and parish under a Board of Guardians. 1 at least for every parish or township. 1 at least fur every parish or township. 1. At present only one such Union for ratinj^ has been fDrmed. But every Union may become a Union for rating. 573 Unions . 1 4 Parishes under Boards of Guar- dians. 10 at present. But if every Union were to become a Union for rating, as every parish or township must have at least one Guardian, the number would be at least 14,616. 479 at present. 14 573. 259. The number of Guar- dians for single parishes now under Boards of Guardians, omitting ex- officio Guardians. 17,716. The number of Guar- dians for Unions, omit- ting ex-officio Guar- dians. 126 REPORT ON LOCAL TAXATION. List of Ofl&cers engaged Officers. Period of Service. GAOL FEES' RATE — CONSTABLES' lH RATE. . . . . J HIGHWAY RATE . 12 ChurchwardenslOf parishes in Overseers . . j places not contri- buting to County Rate, and hav- ing no Town Rate or public stock. 55 Geo. III., c. 50,8. 11. Constables, Headboroughs, and Tithingmen. 13 & 14 Car. II. c. 12, s. 15. Churchwardens . . . . . 13 & 14 Car. II., c. 12, s. 15. Justices allowing the rate . . . 13 & 14 Car. |I.,c. 12, s. 15. Paid (by fees) Justices' Clerks. SeeG. Surveyor of the 'parish' . . . 5 & 6 Wm. IV., c. 50, s. 6. See 1 See 2 Annual See 1 See 6 See 6 Annual 13 Deputy Surveyors .... 5 & 6 Win. IV., c. 50, s. 7. Annual 14 15 16 Paid Surveyor 5& G Wra. IV.,c. 50,8.9. Paid temporary Surveyor . . 5& 6 Wm. IV., c. 50,s. 11. Paid Collector . . . . . 5 8c 6 VVttj. ly., c. 50, s. 30. Annual (?) . . Residue of a year . At the pleasure of the Surveyor. Sec 12. REPORT ON LOCAL TAXATION- in Assessing, &c. — continued. 127 Number for each District. Number of such Districts. Number of Officers existing together in England and Wales. 1 for every township : by custom sometimes more. Not known 20,000 by Lambard's con- jecture. They are much more numerous than parishes, and many do not maintain their poor separately. 20,000, at least according to Lambard's conjecture, that that is the number of the townships. 1 or more for each ' parish' • 1 fot each Surveyor who may procure a Deputy. 14,616. The parish is for the most part, though still with numerous excep- tions, the same district as the * parishes and townships' main- tainingtheir poor separately. See 12 . . . 1 , instead of the Surveyor. See 12. 1, in case of non-appoint- ment of Surveyor («ee 12), or of his death, disquali- fication, or neglect. as many as the Vestry (or Surveyor ?) may think Ht. See 12 See 12 See 12 14,616, assuming the places to be the same as m-iintain their own poor sepa- rately ; making no addi- tion for appointments of two or more Surveyors for one place. Nil. These could not be pro- perly added, if their number was known ; for they are only appointed in lieu of the precluding officers, and as many as are added of these are taken from the number of those. Nil. See ahme, 13. Nil. See above, 13. 14,616. See 12. 128 REPORT ON LOCAL TAXATION. List of Officers engaged Rati:. Officers. Pci iod of Sen-icp. HIGHWAY RATE 17 continued. 18 19 20 21 LIGHTING orWATCH 1 22 ING RATE ... 1 Board of Highwaj-s . 5&6Wm. IV., c. 50,s. 18. Paid Assistant Surveyor . . . 5 & 6 Wm. IV., c. 50, s. 18. Paid Treasurer ...*.. 5&6 Wm. IV., c. 50,8. 18. Paid District Surveyor .... 5 & G Wm. IV., c. 50, ss. 13, 14, 15. Paid Accountant to keep accounts. 5& G Wra. IV.,c. 50, s. 18. Surveyor to receive Collector's ac- count. See 12. 5 & G Wm. IV., c. 50, s. 33. Parishioners to receive Surveyor's and Board's account. 5 & G Wra. IV., c. 50, ss. 44, 18. Justices at Special St-ssions to re- ceive and examine accounts of Sur- veyor. See 6. 5 &6 Wm. IV.,c.50, s. 44. Paid (by fees) Justices' Cltrks. See G. Inspectors to order the rate. 3&4 Wm.lV., c. 90, ss. 8to 19. Annual Annual (?) . Annual (?) For 3 years and thence- forth until 12 months after notice to dissolve the district. Annual (?) for 1, 2, and 3 years; one-third filing out of otBce the tirst, sect>nd, and every succeeding year. S.19. REPORT ON LOCAL TAXATION. 129 in Assessins^, &c. — continued. Number for each District. 5 at least, and not exceed- ing 20, for any parish with a popnlatioa ex- ceeding 5,000 by the census of 1831. 1 may be appointed by any Board of Highways. See 17. 1 may be appointed by any Board of Highways. See 17. 1 for any district of united parishes. 1 may be appointed by any Board of Highways. See 17. 3 at least, and not more than 12, for any parish, or for any part of a parish, adopting the Act, ss. 4 to 16, and s. 73. 373. Tiie number of parishes in which the population by last census ex- ceeded 5,000; but it is not known in bow many of these such a Board was appointed. See\7 . . . See 17 Not known See 17 14,616. But the Act is ap- plicable only to populous places. The number of such places that I have adopted it is not knoun. A speaker on the Municipal Corpora- tions Bill said the niunber of such phicis was above a thousand. Number of OfFicors existing togoLher in England and Wales. Cannot be estimated ; the number of parishes which have appointed Boards being unknown, and varying every year. Not known; but if known, should be added to 12, inasmuch as the Sur- veyors (12) are still to be elected in each 'pa- rish,' notwithstanding the appointment of the District Surveyor. — 5 & 6 Wm. IV., c.'oO, s. 17. 3,000 (?) No information exists upon which to form an estinnate. This number is taken on the supposi- tion that the parishes and places which have adopted the Act are only 1,000, and that only 3 Inspectors are chosen for each. 130 REPORT ON LOCAL TAXATION. List of Officers engaged Rate. Officers. Period of Service. LIGHTING or WATCHING HATE— cmtinued. CHURCH RATES — in parishes . . -in chapelries . 23 MILITIA RATE. . — 24 25 26 Borough Council, may assume powers of Inspectors for lighting, in places not having Local Acts. 5 & 6 Wra. IV., c. 76, s. 88. Churchwardens.! to collect, raise. Overseers . . j aud levy . 3&4 Wra.IV., C.90, S.33. }{ Paid Treasurers 3 & 4 Wm. IV., c. 90, s. 24. Rate-payers to receive the Inspec- tors' accounts. 3&4 Wm.IV„c. 90, s. 18. Inspectors to receive the accounts of the Treasurers and other officers. See 22. 3 & 4 Wm. IV., c. 90, s. 26. Churchwardens) to make and col- Overseers . . j lect the rate 42 Geo. III., c. 90, s. 42. One justice to allow the rate • • 42 Geo. III., c. 90, s. 42. Paid (by fees) Justices' Clerks. SeeS. The churchwardens with the pa- rishioners in vestry to make the rate. The churchwardens to collect. 1 Bac. Abr, 373. The archdeacon or other ordinary to confirm the rate. 3 Add. 53. The minister and parishioners to receive the final account of churcli- wardens. Can. 89. Chapelwardens to act for the cha- pelry, as churchwardens for the mother parish. Degge,F.\,c.\-2. Archdeacon or ordinary to confirm the rate. See 24. The minister and parishioners to re- ceive the final account of chapel- wardens. Can. 89. }{ See 50, post Seel \ See 2 J during the pleasure of the Inspectors (22). Seel See 2 Seed Annual For life For life Annual See2A For life REPORT ON LOCAL TAXATION. in Assessing, &c. — continued.. 131 Number for each District. Number of such Districts. Number of Officers existing together in England and Wales. 1 for each parish or place (22). 5wl,2,and;22 See 22 , • 14,616 2 at least ; sometimes 3 or 4 for each parish. 1 to consent to every rate 1 for each parish . 2 for each chapelry • • 10,810. 10,810. 10,810. 1 for each chapelry w 844 844 1,000 (?) Supposing that 1,000 parishes and places have adopted the Act. See 22. 21,620, without addition for the cases where there are 3, 4, or more. 60. The number of the arch- deaconries. Co. Litt. 94. 10,810. The number of parishes. 1,688 844. The number of chapelries. k2 132 REPORT ON LOCAL TAXATION. List of Officers engaged Rate. OfTicers. Period of Service. CHURCH RATES— 127 continued. — in extra-parochial places, where new churches are pro vided . . ewl "■J SEWERS' RATE — fur the wh'ile limits) 28 of the Commis»iun J 29 -for the whole limits ^ 30 of the Coininii>>n. 23 Hen. VIII., c. 5, ss. 3, 7. 3 & 4 \Vm. IV., c. 22, s. 8. Paid Surveyors to assess the rate . 23 Hen. VIlI.,c. 5,ss. 3,7, 13. — to fjive security, if required. 3&4 \\m.lV.,c.l2,ii. 50. Paid Collectors — to jjive secuiitv, if required. 3 & 4 Wm. iV., c. -Zi, s. 50. Paid Treasurers — to give security, if required. 3 & 4 VVm. IV., c. 22, s. 50. Paid Expenditors .... — to ^Wii security, if required. 3 & 4 Wm iV., c. 22, ». 50. As and while the occa- sion may require. Jb. See 24 For life 10 years, the period of the Commission, unless it he soout-r renewed or discharged by super- sedeas. 3Ki 4Wm. IV.,c. 22, S.6 Mayors, bailiffs, oro'lier othcers, actinjj a.s Com- niissiiiners bv \iitue of their offii-e, (y7.)duriiig tl>e cuutina.iuce uf tnat 3&4Wm.lV.,c.22.s.4 At the pleasure of the Commissioners P Ditto Ditto At the pU-asure of the Commissiouers. REPORT ON LOCAL TAXATION. 133 in Assessing, &c. — continued. Number for each District. Number of such Districts. Number of Odicors existiii!? (o^jelher in Eii^'land and Wales. z or more 1 for each such place 6 at least in every Com- mission, and any greater number. As many as the Commis- sioners may judge proper, As many as the Commis- sioners may judge proper for the who e limits, or fur each level, or for any part of a level. Ditto As many as the Commis- sioners may judge pro- per for the whole limits, or for each level, or for any part of a level. 42 3. The number of [[such places. 5,809, as appears by the list of Commissions of Sewers, ante, p. 71. See 28 Not known at least, supposing each Commission appoints only one. 42 at least, supposing each Commission appoints only one for the whole of its limits. Ditto Not known 42 Ditto. 42 at least, supposing each Commission apjjoints only one for the whole of its limits. 134 REPORT ON LOCAL TAXATION. List of Officers engaged Rate. Officers. Period of Service. SEWERS RATE— continued. 33 GENERAL SEWERS 1 — TAX ] 34 35 36 DRAINAGE AND ENCLOSURE RATES . . :i 37 COUNTY RATE. . 38 -and other Paid Ministers and Officers, if the Commissioners think fit. 23 Hen. VIIL, c. 5, ss. 3, 7, 13. 3 & 4 Wm. IV. c. 22, s. 50. The Court of Sewers to make the tax in ^ross. 4 & 5 Vic, c. 45, s. L See 28. Paid Surveyor or apportioner to ap- portion the tax on the occupiers. 4 & 5 Vic, c. 45, s. 2. qu. Security .'' Paid Collector to collect the tax when apportioned. 4 & 5 Vic, c. 45, 8. 2. qu. Security ? The paid Treasurer of the Com- mission to receive the tax when collected. 4& 5 Vic,c. 45,8.2. See Z\. qu. Security .'* or some other Paid Officer ap- pointed by the Commisdioners to receive the tax when collected. 4 & 5 Vic, c 45, s. 2. qu. Security ? Commissioners of Drainage or En- closure. or persons appointed to make and collect the Rate. 3& 4 Wm. IV.,c.35,s. 1. The justices of the peace at General or Quarter Sessions. 12 Geo. II , c 29, s. 1. 55 Geo. Ill.,c. 51,ss. 1, 12. At the pleasure of the Commissioners. See 2& At the pleasure of the Commissioners .'* Ditto SeeZl Dependent on the par- ticular Drainage or En- closure Act. During the Commission. In counties of cities, and ot towns, usually for life. REPORT ON LOCAL TAXATION, in Assessing, &c. — continued. 135 Number for each District. As many as the Commis- sioners may judge proper for the whole limits, or lor each level, or for any part of a level. 1 for each parish, town- ship, or place on which the tax is imposed in gross. Ditto. 2 at least to form a ses- sions. Number of such Districts. Number of Officers existiua; together ;;ia EnL'laud and Wales. Not known Ditto Not known 29 56 counties, includinp; the 3 ridings of York, and the 3 divisions of Lin- coln. Liberties and ex- clusive franchises. 1 county of a city and oftown, viz., London. The other coun- ties of cities and of towns are in- cluded amongst boroughs. See 50. Not known. Not known. May be as many as the parishes, townships, or places within the limits oi" the Commission. Ditto. Not known. 112 at least, allowing only 2, the number necessary to make a session for each county. 58 for liberties and fran- chises. 2 for the county of the city of London. 136 REPORT ON LOCAL TAXATION. List of Officers engaged COUNTY Continued. RATE— 1 39 40 41 Officers. Paid Clerks of the Peace . 55 Geo. III., c. 50. 57 Oeo. III., c. 91,8. 1. Paiff valuers where overseers fail to make their returns. 55 Geo. III., c.51,s. 6. Paid (by fees or salary) High Con- stables to collect rates from over- seers, constables, and others. 12 Geo. II.. c. 29, s. 1. — to give security, if required . 55 Geo. 111., c. 51, s. 19. Churchwardens TTo collect the rate Overseers . ./in parishes and I townshii).s. 12 Geo. II.,c. 29. s 2. 55 Geo. lll.,-c. 51, s. 12. Petty constables and peace officers to collect, — 1.' — in places where theie is no Pour's Rate. 12 Geo. II., c. 29, s. 3. 2. — in places where the Poor's Rate di>es not apply to the same parts as the County Rate. 55 Geo. III., c. 51, 8. 13. 3. — in all the townships in the ridings of Yorkshire and in the counties of Derby, Durham, Lan- caster, Chester, Westmoreland, Cumberland, and Northumber- land. 12 Geo. II., c. 29,8.4. Period of Service. During^ good behaviour. 4A/0C/. 167, 173,293. 1 Wm. HI., sess. 1, c. 21,8. 6. For the occasion Annual Bac. Abr. Const. A. 683. except where the office is incident to the lord- ship of a franchise. lb. See l; See -2 Annual REPORT ON LOCAL TAXATION. 137 in Assessing, &c. — continued. f Number for each District. 1 for each county, ridinc^, division, or franchise. 1 for each division in which the occasion arises. 2 for each hundred or franchise. J3Ed\v,I.,st.2,s. 6. 1 for every township; by custom sometimes more. Number of such Districts. 56 counties, includ- \\\^r the 3 ridings of York, and thu 3 divisions of Lincoln. 29 liberties and ex- clusive fran- chises. 1 county of a city and of town, viz., London. The other coun- ties of cities and of towns are in- cluded amongst boroughs. See 50. Not known . 80O Hundreds or wa- pentakes ; qu. the number of other franchises ? 14.616, being the number of parishes and townships, mak- ing allowance for the townships wliere constables act instead of overseers. 152. 3,042. L The number given in the Po- pulation Re- turns, and not in the Poor's Rate Returns, omitting Yoik- shiie, &c. 2. Not known. 3. From the Poor's Rate Returns. Number of OPRcers existing together in Etiglaud and Wnles. 56 for counties, ridings, and divisions. 29 for liberties and fran- chises. 1 for the county of the city of London. Not known. 1,600, being 2 for each hun- dred, without addition for other franchises. Counted already, and 2. Ste 1 Nil. Already included in 11. 138 REPORT ON LOCAL TAXATION. List of Officers eiigased Rati. COUNTY RATE—) 42 continued, J 43 44 45 COUNTY RATE! — FOR LUNATIC > ASYLUMS. J 46 47 Officers. Paid Assessors in Extra-parochial ])lac'es, and other places where no Poor's Rate is made, for assessin|r, taxing, and rating property there. 56 Geo. III., c. 49, s. 1. Paid Clerics and other persons, em- ployed — in makiiipf valuations, — in making assessments, collec- tions, and levies. 55Geo. IILc. 51, s. 16. Paid County Treasurer . 12 Geo. 11., c. 29, ss. 6, 11. — to give security lb. Paid Accountant . . . • 4&5 Wra. IV^., c. 49, s. 2. The Justices of the Peace at Gene- ral or Quarter Sessions. 9 Geo. IV., c. 40, s. 12. Paid Clerks of the Peace. See 39 . Paid (by fees or salary) High Con- stables. Churchwardens and Overseers. See County Rate. Petty Constables. See County Rate Paid Collectors Paid Clerks, &c Paid Treasurer to the Asylum . 9 Geo. IV., c. 40, s. 30. Paid Accountant, — qu. to apply moneys for the purposes of the Act? qu, 9 Geo. IV., c. 40, s. 14. security ? Period of Serviee. At the pleasure of the Justices ? for the occasion ? At the pleasure of the Justices? At the pleasure of the Justices ? See 38 See 41 See 1, 2, & 41 . , . Sec 41 See 43 See 43 At the pleasure of the Justices ? Qu. REPORT ON LOCAL TAXATION. 139 in Assessing, &c. — continued. Number for each District. Number of such Districts. Number of Officers existinsr together in England and Wales. 1 for each place Not known 1 for every County 1 for every County 1 for each Asylum pro- vided for any Cqunty or any combination of ad- jacent Counties. 1 at least for each Asylum 167. As ^iven in tlie Population Re- turns, and not included in the Poor's Rate Re- turns. Not known . « 56 Counties, Ridings, and Divisions. 29 Liberties and Franchises. 1 City of London. See 38. 56 Counties, Ridings, and Divisions. 29 Liberties and Franchises. 1 City of London. See 38. 22 at least, that being the number re- turned to the House of Com- mons in August, 1842, as having provided Asy- lums. 22 at least, see 46 . 167. The number of such places given in the Population Returns, and not in- cluded in the Poor's Rate Returns. Not known. 56 For Counties, &c. 29 For Liberties, &c. 1 For London. 56 For Counties, &c. 29 For Liberties, &c. 1 For London. 22 at least, supposing that the Justices have made ap- pointments of Treasurers separate from Account- ants (48). 22 at least, that being the number of Asylums re- turned as provided in 1842. 140 REPORT ON LOCAL TAXATION. List cf Officers engaged Bate. OfficCM. Period of Service. COUNTY RATE! — FOR BUILDING V SHIRE-HALLS. J The Justices of the Peace at Gene- ral or Quarter Sessions. 9Geo. IV., c. 63,8. IL See 38 — Paid High Constables. See 41 , . . . — Churchwardens and Overseers. See County Rate. • • • — Petty Constables. See County Rate .... — Paid Collectors. See 43 . . . . • . — Paid Clerks, &c. -See 43 . . . . . . 48 Paid Account Keeper, to keep ac- counts. and qu. to apply the moneys for the purposes ol the Act ? 7 Geo. IV., c. C3, s. 11. qu. security ? Qu BURIAL OF TIIEl — DEAD RATE. / The Justices at General or Quarter Sessions. 48Geo. III., c. 75, s. 14. See 38 __ Paid High Constables. See 41 . 1 ~ Churchwardens and Overseers. See Cv'unty Rate. Petty Constables. -See County Rate — Paid Collectors. 5ce 43 . . . — Paid Clerks, &c. See 43 . . . — Paid County Treasurer ? See 44 . HUNDRED RATE . ~ The Justices at General or Quarter Sessions. 7 & 8 Geo. IV.,c. 31,ss.6, 7, 9,11. See 33 — Paid Cleik of the Peace. See 39 . — High Constables. See 41 . . . — Churchwardens 1 «-- n «.. T>oi> Over^eei^ . . } ^ee County Rate — Petty Constables. See County Rate — Paid Collectors. See 43 . , . Paid Clerks, &c. See 43 . . . REPORT ON LOCAL TAXATION, in Assessing, &c. — continued. 141 Number for each District. 1 for each County where there is occasion. Number of such Districts. Not known . Only the Coun- ties, Riding's, and Divisions uf Counties bonier- ed bv the Sea. Number of Officers existini; toi^ctlicr iu England and Wales. Nut known. See 38. 142 REPORT ON LOCAL TAXATION. List of Officers engaged^ Rate. HUNDRED RATE ) — continued. j POLICE RATE,>| COUNTY AND I DISTRIC^r CON-f STABLES* RATE.J 49 BOROUGH RATE . 50 51 Officers. Paid County Treasurer. See 44 . The Justices at Geneial or Quarter Sessions. 3 & 4 Vic, c. 88, «. 3. Paid Clerk of the Peace. See 39 . Paid High Constables. See A\ , Churchwardens ) « r^ i -o ^ Overseers . .} 'S.a County Rate Petty Constables. See County Rate Paid Collectors. See 43 . , , • Paid Clerks, &c. See 43 . . . Paid County Treasurer ? See 44 . Paid (^tt.) Substitute Overseers 1. In default of Overseers . . 2. In portions of detached parts of Counties. 3. In parishes and places not con- tributinuj to the County Rate of the County. 4. Where there is no rate made for relief of the poor in any detached part, or liberty, or franchise. 3 & 4 Vic, c 88, s. 8. The Council of the Borough . . — to order the rate 5 & 6 Wm. IV., c 76, s. 92. viz. : — 1. The Mayor lb. s. 25. 2. The Aldermen lb. 8. 25. 3. The Councillors lb. s. 25. Paid Town Clerk . . . 5 & 6 Wm. IV., c. 58, 92. 76, 88. Churchwardens. iTo make and Sec 1. . . . > collect the Overseers, See 2. j rates. 1 Vic, c 81,8.1. Period of Service. See 38 Qu. . 1. Annual 8.49. 2. For 6 years, one-half retiring trieunially. 8.25. 3. For 3 years, one- third retiring annually. 8s. 30,31. During the pleasure of the Council, s. 58. REPORT ON LOCAL TAXATION. 143 in Assessing, &c. — Number for each District. 1 or more such pi persons for each ace. 1. One for each borough in Schedules A and B. 5 & 6 Wm. IV., c. 76, a. 92. 2. To be one-third of the number of the Council- lors of the Borough. 3. As settled for the regu- lation of Boroughs by the Schedules A and B. I to each Borough in Schedules A and B. Number of such Districts. Not known 128 Boroughs in Sche- dule A. 49 Boroughs in Sche- dule B. 128 Boroughs in Sche- dide A. 49 Boroughs in Sche- dule B. Number of Officers existing together in En-'land and Wales. Not known, 128 Mayors, Schedele A. 49 — : ,, B. 880 Aldermen, Schedule A. 200 ,, B. 2,640 Councillors, Schedule A. 600 ,, B. 128 Schedule A. 49 Schedules. 144 REPORT ON LOCAL TAXATION. List of Officers engaged Rate. BOROUGH RATE— 1 52 continued. J 53 ^' # 54 BOROUGH WATCH 1 — UATh: o . . J KEMEDIKS. Officers, PeriLid of Service. Paid Substitute Overseeis for places divided by the Borough Boundary. 1 Vic, c. 81, s. 3. Paid Borough Treasurer 5&6 VVm. IV., c. 76, s. 58. ~ to give security Ik Borough Auditors 5 & 6 Wm.IV.,c. 76, S8. 37, 93. 1 Vic, c. 78, s. 15. The Cotincil of the Borotigh . 5 & 6 \Vm. IV., c. 76, s. 92. See 50. Paid Town Clerk See 51. Churchwardens") To make and col- Overbeeis, . J lect the rates. 1 \ic.,c. 81, s. 1. See Borough Rate. Paid (71/.) Sub-titnte Overseers for jihicfs di\ided by the Borough Boundary. 1 Vic, c. 81,8.3. See 52. Paid Borough Treasurer . . . 5&6 Wm. IV., c. 76, s. 92. See 53. Borough Auditors 5& 6 Wm. IV., c. 76,ss.37, 93. 1 Vic, c. 78, s. 15. See 54. Qu. . Annual Annual See 50 See 51 \See\\ {See 2/ See 52 See 53 The whole of these officers do not exist in every place ; in many instances the officers described are to be appointed in order to supersede other officers enumerated in the list, and the existence of the one class would be incompatible with the co-existence in Xhe same place of the other class. REMEDIES. Thus, putting out of consideration the taxes and various modi- fications of detail created by local and special customs, or by local Acts of Parliament, there is found in the common law and the general statutes authority to impose and levy, for about 200 various and imperfectly defined purposes, at least 24 difterent local RKPORT ON LOCAL TAXATION. 145 in Assessinsr, &c. — continued. Number for each District. Number of such District. Number of Officers existing together in England and Wales. 1 or more for each such place. 1 for each Borough in Schedules A and B. 3 for each Borough in Schedules A and B. Not known . [28 in Schedule A 49 in Schedule B 128 Boroujjhg in Schedule A. 49 Boroughs in Schedule B. Not known 177 531 180,204 Omitting as stated in the above observations. taxes, a large portion of which would, if the law were to be carried into effect according to its intention, be levied separately and dis- tinctly in every district, some of them permanently, some occa- sionally, and many of them for the purpose of raising sums of money quite insignificant in amount. The definitions of the per- . sons on whom the taxes are imposed often vary without apparent cause, and sometimes are inconsistent with what is generally sup- posed to have been the intention of the Legislature ; the defini- tions of the property in respect of which the taxes are assessed being still more various, and involved in still more frequent diffi- culty. Some of these taxes admit, in the process of their imposi- tion and enforcement, of a great latitude of discretion, others of L 146 REPORT ON LOCAl TA^^AtION. REMEDIES, none; some of them are subjected to no legal check or remedy, some to very cumbrous or expensive ones ; while, \vith regard to others, complainants are embarrassed by the multitude of the facili- ties for litigation. Again, other taxes are incapable of being levied if resisted ; others are only to be levied with great difficulty and cost; others enforced by most stringent, vexatious, and extraor- dinary means. In some cases there is entirely wanting the pro- tection involved in the accountability of the officers wrio impose the tax, or collect it, or disburse it; in some there are partial pro- tections, but there is not one case of an efficient protection. The execution of this multifarious and discordant mass of law is con- fided to a body of not less than 150,000 officers, the greater part of whom are unpaid, little responsible, and changed annually, and who are nevertheless intrusted with the imposition of not less than twelve millions of pounds sterling,, in England and Wales, and with the application of this vast amount of money. Such great temptations and opportunities for abuse cannot exist without a great amount of illegality and extravagance. We have not inquired specifically into the evidence in support of the allega- tions of mal- administration of many of the more important of these taxes, and cannot therefore either affirm or deny the general truth of these allegations. But, admitting their truth, the abuses certainly are neither so frequent nor so extensive as might be ex- pected from the confusion of the law and the absence of security for its execution, or for the protection of the pubhc. Indeed it can by no means be said that in practice the abuses are at all proportionate to the opportunities for abuse. It is not found that these taxes are laid by preference, for which the officers would be least responsible, or that partiality in the imposition of the taxes is discernibly greater where the tax-payer is without protection, than where he has the choice of his remedies, or that malversa- tions are at all proportionate to the opportunities for malversation. Nor is it found that the opportunities to prevent the imposition or levy of a tax are made use of to anything like the extent which the law in its present state would readily admit of Indeed the irre- gularity which is most striking in the administration of this branch of the law, is one which has avoided a great portion of the danger to which the public would have been exposed if the law had been attended to, namely, the very general adoption, xvitllout authority, and indeed in defiance of the law, of the Poor's Rate as the substi- tute or as the model and standard for the other local taxes. In committing this irregularity, the local officers and the public have conformed voluntarily to that rate wliich is the best defined in its incidence, subject to the most efficient remedies for irregularity, most capable of enforcement, and protected by the most effective official accountability. In adopting the sj^stem of that tax which has been the subject of the most frequent and most anxious concern of the public and REPORT ON LOCAL TAXATION. 147 of the legislature, and in disregarding to so great an extent the remedies. special provisions applicable to the other local taxes, it seems to us that the local officers and local public have only anticipated in an illegal manner the course which it is advisable to adopt, and to extend still farther by a general enactment. > We will now advert to some measures, each independent of the Sugjjes^tions of other, — some of which appear to us to be desirable with a view to ments'Tn tL the general and permanent improvement of the law without con- p^^'ent law. sideration of any questions of peculiar interest at the present time, — while others of these measures, or some equivalent mea- sures, seem to be required for the settlement of questions of urgent present interest. We shall first advert to one of two alternative measures which would, we think, remove the most important inconsistencies be- tween the several existing local taxes, but which would involve the evil of leaving the number of the local taxes as great as at present. Though the systematic disreg^ard of the law involves most serious — *« assimilate •1 -J. J. iU ^ -i. 1 1 1 i.'il • -1 i the incidence of evils, it appears to us that it would be a still more serious evil to the locai rates ou attempt to enforce the observance of the law relating to local property^"'^ taxes, as that law now stands, and this more especially as regards the existing provisions relating to the incidence of these taxes on property and persons. We believe that the provision of an efficient appeal, or other remedy, against such of the present taxes as are not now subject to such corrections, or the provision of efficient audits with a view to compel a more close adherence to the present law, would render the confusion, loss, and suffering to the officers, and the annoyance to the public, intolerable. We are, therefore, of opinion that the public must submit to the inconvenience of allowing the great mass of this law to be still carried into execu- tion as loosely as is done at present, and without adopting any new checks to secure and enforce a regard to its provisions and in- tentions; or, that if more legality in practice is to be required, the law must first be simplified. It is certainly not to be desired, and it cannot be expected, that the irregular execution of so important a body of law should always remain as little known or as little re- garded as it has heretofore been ; or that being known, it will be as easily submitted to. Defects in the law or in its execution are from time* to time discovered, and the efforts to correct them create or develope other defects ; while this very process of correc- tion of particular defects evidently tends to such an excessive accu- mulation and confusion of details as must render the law more and more difficult of execution. It therefore seems to be almost equally inconvenient to attempt to produce a correct administra- tion of the present law relating to local taxes, or to leave that law to be disregarded as at present, or to be remedied by legislation suggested from time to time by the inconveniences discovered in individual cases. On the other hand, a great and advantageous change in the 148 IIKPORT ON LOCAL TAXATION, REMEDIES, law would 1)0 obtained by the simple adoption of the most bene- ficial part of the present illegal practices, — a change of the law which has none of the usual evils of change, — which interferes with no existing arrangements, and which would turn all the existing knowledge and experience acquired in the present illegal practices to account, as constituting a qualification for the legal and orderly execution of the amended laws. The change we now advert to would consist in merely getting rid of the various conflicting definitions of the persons and property liable to the rates, and by confirming the common practice by which the imposition of the rates is made coincident with that of the Poor's Rates. This would undoubtedly, for the most part, correspond with the real intention of the legislature in framing the provisions for the several taxes. Even with regard to Church Rate, at the same time that it would in fact work no practical change, it would be supported by some recent decisions to the effect that a Chin*ch Rate made on the basis of the Poor's Rate is not unreasonable. As regards the Highway Rate, there would be no change except in the very rare cases where timber, or mines, or other hereditaments not liable to Poor's Rate have been usually rated. As regards the Lighting and Watching Rate, the change would not necessarily involve any practical alteration, even in the case of the land, inasmuch as the relative liability of lands and of other property to the rate might be still consistently preserved. As regards the Sewers Rate, the legal change would undoubtedly be great; but the practice being, as we have before shown, to lay the rate on the same basis as the Poor's Rate, the change in prac- tice would, even in this instance, be none at all. There are many reasons why the Poor's Rate should be made the standard tor all the other rates. It is already that which is in- contestably the best defined by the statute law, and by a great mass of judicial interpretation ; it is, as regards its amount, the most important of all the local taxes, and therefore it has the largest number of officers already engaged in connexion with it, and consequently (and this we consider a very weighty reason) it is more extensively known in all its details and bearings than any other rate which could be adopted as a standard for the rest. It is the rate which could also be most easily conformed to, as in- deed is abundantly proved by the universal imitations of it where there is no obligation nor indeed authority to conform to it. It is also very certain that in future legislation the tax of greatest amount will, as heretofore, always most readily present itself as the one to be imitated in providing for new exigencies. For these reasons the Poor's Rate appears to be the proper standard of all the others, and our first suggestion therefore is, — That all the other local rates shovld be made conformable in respect of their incidence to the Poors Hate. Toconsoudate The above proposal presumes that the present local taxo- are REPORT ON LOCAL TAXATION. 149 all to be preserved, imposed, levied, and disposed of distinctly as remedies. at present ; but though this would much simplify the duty of every the assessment officer charged with the imposition of a local tax, and would re- fhe^tlxer'^""" "^ duce his duties to that of merely following the Poor's Rate, it would still leave the amount of trouble and annoyance in all other . respects as it is at present. The present number of distinct taxes would remain. Perhaps the greatest evil in itself, and the cause of most of the minor evils in the present law, is the existing mul- tiplication of independent rates. It is certainly in itself a serious evil that 24 different denominations of rates are co-existent in a country. Even the reduction of this number to four, five, or six rates in a single parish, leaves the practical evil still a very great one. So many different taxes are to be imposed, each for an amount exceeding that required for the appropriate purposes of the tax, but calculated to meet contingencies of unexpected loss or unanticipated demands — so many repetitions are to be incurred of the process of laying the assessment in detail by sets of persons, each ignorant of the changes in the occupation and value of pro- perty, which may be known respectively to the makers or col- lectors of some one or more of the other taxes — so many collec- tions are to be made of the taxes, involving the multiplication of an immense labour to the officers, and continued repetitions of annoyance to the tax-payers, to w'hom calculation of the amount of their burdens and of the times when they will be enforced, is rendered wholly impossible — where one operation of each kind would be sufficient. If the rate is unfair, then there are so many repetitions of the grievance, and so many miultiplications of appeals or other remedies to be resorted to for its removal, or what indeed is quite as great an evil, the submission is made to a multitude of small grievances, not with less injustice in the whole result, nor with less heart-burning on account of its frequent repetitions in minute quantities, but because a resort to legal remedies to cor- rect the grievance only fractionally is too obvious an imprudence. Add to this that there is a multiplication of losses in the collection of a multitude of small rates; for the sums in each case being small, vigilance in the collection and enforcement of payment is diminished, especially as regards the smaller rate-payers, whose shares of con- tribution are often such as not to repay much trouble or cost in collecting them." The anticipation of this evil again begets another: the assessors attempt to make each collection larger, and therefore less costly, and less subject to small defaults, by imposing the rate for very long periods of time, as in the case of the Sewers Rate, which is often laid for periods as long as two years, thus making demands both heavy and unexpected in proportion to their infrequency, by which unnecessarily large sums are taken at once from the tax-payers to lie a long time idle in the hands of ihe administrators of the tax. There is to be added to these evils the multiplication of the accounts to be kept, and the multiplica- tion of audits rendered necessary, or, what is worse, dispensed 150 REPORT ON LOCAL TAXATION, REMEDIES, with, because the smallness of each individual rate renders an audit for each too costly, or too cumbrous a matter ; and, finally, a multiplication of officers, which renders it impossible to obtain the skill and attention requisite for the exercise of such functions. Making application of all this to more than 15,000 different places, and to 3,232,762 rate-payers, and supposing the rates to be made on an average twice in each year, it must be manifest that a most serious aggravation of labour, expense, loss, annoyance, irreg^ularity, injustice, and malversation must be incurred through the incautious multiplication of taxes. It seems to us that an adequate remedy for all these grievances, and one easy of execution, and efficacious in its operation, is that of which we have a precedent in the consolidation of all the ancient County Rates into one general County Rate, in the year 1739. If one General Rate were made for all the purposes now to be provided for by the 24 existing local taxes, most of the inconve- niences and conflicts in our system of local taxation would be removed by that simple change. The sums now obtained by the imposition and levy of each several tax would then, at proper in- tervals only, be demanded of the persons assessing the General Rate, in a way similar to that in which the Lighting and Watch- ing Rate, the County Rate, and the Borough Rates, are now ob- tained from overseers. The process would be simple, and the result absolutely uniform, where there is now nothing but anomaly and complexity. Supposing, for the present, that the overseers are to make the General Kate ; the officers now intrusted with the expenditure of any other rate might be required, at some con- venient interval, shortly after Lady-day, to send to the overseer an estimate of the amount required by them for the succeeding year. Tlie overseer would simply have to add all the several amounts so estimated by the several officers concerned in the dif- ferent rates to the estimated amount of the Poor's Rate for the like period, and one rate-book would effect the assessment of all the rates ; one collection, which might then be made quarterly, or at convenient intervals to be prescribed by the Act of Parlia- ment, and which would be known to all the rate-payers, would eflfect the purpose of many collections now made at most irregular intervals ; any inequality in the rating would then be of sufficient importance to justify a resort to the appropriate remedies, and perhaps one treasurership would most adequately provide for the custody of all the rates until drawn out of his hands in the due course of expenditure. 7'hat expenditure would remain in the same hands as now; thus^ for instance, the churchwardens would expend the Church Rate for the same purposes as now ; they would only be eased of its assessment, collection, and levy, and partially of its defence. The same would be the effect on all the other officers imposing, levying, holding, and expending any of the rates which we recommend to be thus consolidated in their assessment and levy. It is obvious that this arrangement woidd most completely REPORT ON LOCAL TAXATION. 151 effect the purposes of our first suggestion ; that it would abso- lutely identify the valuation of all the rates and their incidence upon persons and property ; that it would save an immense mass of labour, cost, vexation, injustice and loss, and would by a very simple provision effect the repeal of a great mass of now irre- concilable law. With these views we recommend to consideration provisions to the following effect : — That within — days after the 25th of March, in every year, all the persons now competent to impose any local rate shall send in to the officers assessing the Poors Mate an estimate of the amounts required by them for each of the four quarters of the ensuing year ; That the persons asnessiug the Poor^s Pate shall add the amounts so estimated to the amount estimated as required for the Poors Pate, and shall assess one General Pate for the whole. The title at the head of the rate, which should be copied in the printed demand made on each rate-payer by the col- lectors, should be as follows : — * A General Rate for the Parish of M , in the County of S , made this 1st (Jay of May, in the year of our Lord 184 — , after the rate of [3?. 0\d. in the £. on land, and 3?. 4|c/. in the REMEDIES. £. on other property.*] . . at luthe^. on Land. and at 5 ' > i In the £. on other Property. For the relief of the Poor * S. ft. 2 Ah If 2 4 S. It. 2 4^ l^ 6 4 For Church Rate For Lighting and Watching For County Rate • * . Rate , , 3 Of 3 4i as aBoroucrh Where rates only apply partially to a parish, Watch Rate j or where two parts of a parish contribute to different rates, as in one part to a Borough Rate, and in the other part to a County Rate ; or where the same rates are made of different amounts in different parts of a parish, as where Sewers Rates are made for separate levels, or where various Paving, Lighting, or Watching Trusts, or other officers raise rates for districts not co-extensive with the parish, the requisite alterations to be made in the heading of the rates are readily understood and might be left to be made in each case by the officers assessing the General Rate, or the forms might be provided for in a schedule to the Act. * This difFeieuce in the amounts of the rate on land and on other property is stated on the presumption that the existing distinction in respect of the assessment of those properties to the Lighting and Watching Rate would be retained. 152 REPORT ON LOCAL TAXATION. REMEDIES, — That the prcvisiona vow applicable to the collecliovTanfl levy of Poors Hate should be re-enacted for this General Rate. Obsolete and redundant provisions being abandoned, and the conflict between enactments being as far as possible re- moved : — That the demand made by any officers, — say church- wardens or surveyors of highways, — might be appealed arrainst in a manner somewhat similar to that in which the order of Inspectors for the Lighting and Watching Rate may now he appealed against (App. A. iso, isi, isz), hut only on the ground of objection to the total amount of their demand, or to the ine- quality of an aggregate rate as affecting different parishes ; but not on any ground relating to the assessment of the General Rate : — That the existing provisions for an appeal against the Poors Rate should be re-enacted in an ametided jorm for the General Rate J to apply to all grievances effected by the assessment of the rate on individuals; — Or that a new remedy against the rate be provided, such as we shall presently submit for consideration : — That (with the exception perhaps of the County Rates and Borough Rates) the General Rate shall he deposited, as collected, with some one treasurer, and only withdrawn by orders for actual payments by the several officers having the expenditure of the respective rates. — That the audit now applicable to the Poor*s Rale shall apply to the General Rate, at least from the stage of its assessment to its being drawn out of the treasurer s hands : — That the principles of the audit of Poor s Rate should at least be extended to the expenditure of all the other rates made for parishes, if not to some or all of the rates of the County Rate series. The above suggestions would involve no real change in the incidence of the local taxes. Modifications of tlie law as l(i tli« properly liable ; viz.— —to pxpmpt' Stock in Trade We shall now proceed to offer a few suggestions upon particular points, which might be combined with the alterations suggested above, or might be enacted separately and independently. First, with regard to the kinds of property in respect of which the local rates are laid, it is necessary particularly to consider whether personal property, especially stock in trade, is to remain exempt from Poor's Rate, as it now is, until the 1st October, 1S43, and if go, whether that exemption should be extended to other rates besides the Poor's Rate. We have, in the preceding part of this report, remarked upon the incongruities in the law relating to the rating of stock in trade. The remarks made with relation to the Poor's Rate apply equally to all the other rates which by law include stock in trade. We do not think it necessary to add to them here, but we think — REPORT ON LOCAL TAXATION. 153 — That the exemption of inhabitants in respect of stock remedies. in trade and other personal pj^operly from the Poors Hate should be made permanent : — That the exemption should (if the above suggestion of the General Rate should not be adopted) be extended to all the other local rates. As regards the other kinds of property made expressly liable —to render Mines to the Poor's Rate, and to others of the local rates, we think some Jiiii^j"""^' modifications necessary, both for the sake of fairness towards the possessors of the different kinds of property concerned, and for the avoidance of confusion and consequent litigation. The Poor's Rate and the taxes on that basis may be generally said to apply to the net rent of all kinds of real property, including tithes, themselves a severed portion of that net rent. The only general exemptions from taxation to this class of burdens are in respect of the net profits of Mines other than " coal mines," and of Woods other than '* saleable underwoods." But again, by the effect of recent decisions, the net profit of a Mine not a coal mine is rateable if the rent be taken in the produce of the mine. However, neither these exempted Mines nor Woods are by law exempted from Church Rates or Sewers Rates, or from any rates not expressly imposed on the basis of the Poor's Rate ; and, so far as they may have heretofore been rated, they have been ex- pressly made liable to the Highway Rates. All Tenements whatsoever are expressly made liable to the Sewers Rate, as are all Rents ; this rate therefore also extends legally to all " mines" and all ^' woods." Whatever may have been the original reasons for exempting Mines and Woods from the Poor's Rates, we believe it to have been quite without premeditation that they have been subsequently exempted from the other rates. A mining population, such as that of the iron districts of South Wales, Staffordshire, Shrop- shire, Yorkshire, Derbyshire, North Wales, or the Forest of Dean, or that of the tin districts in Cornwall or Devonshire, or that of the copper districts in Cornwall, Devonshire, Anglesey, or elsewhere, not to mention less important districts where these and other mining operations are carried on, must contribute to the criminals of' a county, to the filling of its prisons, to the occupa- tion of its lunatic asylums, to the occasions for shire-halls and assize courts, to the riotous and tumultuous destruction of pro- perty which gives occasion to tlie Hundred Rate, to the necessity for a police force, as much, in proportion to their numbers, as any other portion of the population ; while the proprietors of these mines derive as much advantage, in proportion to the relative value of their property, from the roads and the county bridges, from the protection afforded to their property by the remedies against the hundred, and the institution of a police force, as any 154 REPORT ON LOCAL TAXATION. REWEDiKs. other class of proprietors. We cannot therefore think that it was """* with deliberation that their exemption from Poor's Rate has been extended to the Workhouse Building Rate, to the Gaol Fees' Rate, to the Constables' Rate, to the Highway Rates, to the Militia Rates, to the whole series of rates made for counties, for hundreds, for police districts, and for boroughs. We believe the result to have occurred merely by oversight in all these instances, and to have been brought about simply by the desire of the legislature to avail itself of the machinery of the Poor's Rate, and generally of the better principles and practices established in connexion with the imposition of that rate. The exemption, which was of small importance in the reign of Ehzabeth, has become multiplied more than a hundred-fold in regard to the Poor's Rate alone ; and in the course of less than one century, preceding the year 1836, had been increased in value in regard to the County Rate more than 148 per cent. But the unintended exemption from new taxes is a result which is likely to be perpetuated and aggravated every year, while the Poor's Rate continues, on the whole, to be the best standard for local taxation, and therefore for imitation : thus it was extendeitl during the first century of the existence of Poor's Rate to two of the most important of the other rates, — the Constables' and the County Rate, and is now in course of very rapid extension, having within the last 30 years been, by the express authority of Parliament, ex- tended to 14 other taxes, while the unauthorized imitation of the same policy has further extended it to all the other rates. Thus> partly by legislative authority, and partly by illegal practice, the exemption from Poor's Rate has become virtually an exemption of these kinds of property from all local taxation whatever. The want of fairness in the exemption is certainly not so striking in the case of woods. But there is always an evil attendant upon exemptions, however unimportant they maybe as a question of gain or loss; the desire on one side to get within the operation of the exemption, and that existing on the other side to bring the privileged property within the general rule, particularly where the question is whether taxes imposed by popular bodies shall be borne or not, inevitably breeds frequent occasions lor disjnite and for contention in all degrees of intensity up to that of obstinate litigation; and even when the question is legally settled, unless the reasons for the exemption be very plain and intelligible, and its fairness made apparent, there still remains a lasting dissatisfaction, which is in itself not a small evil. We have before adverted to one of the reasons for which it seems that Timber and Woods generally were exempted, while saleable underwoods we]e made liable to the tax, namely, that the J^oor's Hale was understood and intended to be an occupier'3 not a landlord's tax ; and saleable underwoods being usually farmed, REPORT ON LOCAL TAXATION. 155 while timber and the tall woods were, as a rule, retained by the remedies. landlord, it seemed to follow naturally that the saleable under- ' woods should be rated and the timber exempted. The very foundation of this policy, namely, the assumption that to tax timber and wood would be to tax the landlord^ and to tax saleable underwoods would be to tax the occupier, would, w@ conceive, be now luiiversally considered untenable. We conceive it no longer requires proof that the tax upon saleable underwoods is a tax which must be paid out of the net profit or rent of the land, and that it is, in fact, like the whole of the rest of the burden of the Poor's Rate, so far as it affects i*eal property, a tax upon the rent of the landlord, only disguised by the process of inter- cepting that rent while accruing in the hands of the occupier, instead of taking it, when it has accrued, directly from the land- lord. The tax upon saleable underwoods, therefore, is as much a tax upon the landlord as if he were taxed directly for them ; and there is no ground for the distinction of saleable underwoods as an occupier's, and of timber and tall woods as a landlord's interest. The exemption of timber and other tall woods is of course a positive benefit to every landlord who has more of such timber and woods on his estate than his neighbours in the same parish, or the district of taxation ; but it is only to the few landlords so cir-^ cumstanced that there is any advantage whatever in the exemption ; for where a landlord has only the usual proportion of wood and timber upon his property, what he escapes in contribution to the taxes of the district in respect of his wood and timber is en- countered in an increased proportion of contribution in respect of his land, houses, and other taxable property. This effect is, if possible, more clearly visible in the case where a landlord owns the whole of a parish or township, or other district for taxation, in which case it is obvious that, in proportion as he escapes pay- ment in respect of one of his properties he incurs the same amount of burden in respect of all the others. In the great majority of cases it must be admitted that landlords would neither gain nor lose by an alteration in the law by which wood and timber should be rendered liable to taxation. It is, however, true, that where any one or more properties in a parish or district for taxation should have- more than their usual proportion of timber and other wood, their owners would be proportionately losers by the change; and this loss, though it would not be frequently incurred in the smaller districts, such as parishes and townships, within which the proportions of wood on different properties do not much vary, would certainly be incurred in respect of the taxes imposed on larger districts, such as hundreds and counties, some portions of which are usually wooded to a much larger extent than others. Thus the value of the present exemption of timber and tall woods may in many cases be said to be nothing, in others very slight; and, if the exemption were repealed, it would rarely happen that 156 REPORT ON LOCAL TAXATION. r^^Mes. a property would consist so exclusively or largely of wood maf me difference between what would be lost in taxing that property, and what would be gained by the relief of the other parts of the same estate, would be of any considerable importance. It is sometimes urged that the profit on wood accrues so slowly, and the returns are obtained after such great intervals of time^ that there would be much inconvenience in levying a tax in those intervals ; but if the profit is slow the rate would be low ; and it is not to be forgotten that there is always other property connected with timber on the same estate, the returns of profit from which are constant, and that in proportion as the rate is imposed for timber it will be lessened for such other property. But as regards the justice of rating timber to these local taxes, it seems to us that the present exemption cannot be vindicated on any principle of admitted applicabiUty to the subject of taxation. If the tax is to be laid according to the benefit derived from its expenditure, there can be no doubt that those deriving their means from wood-land derive also as much benefit from taxes of the nature of the Poor's Rates as any other class of proprietors. As regards such rates as Highway Rates and County Rates, there can be no doubt that property in wood-land derives a portion of its value as much from roads and bridges as any other property, and that the produce, when it is taken, causes as much use to be made of those facilities as the produce, when it is taken, of any other land. As to the policy, which is sometimes contended for, of encou- raging timber and other woods, we will say no more than that the artificial encouragement of the one kind of produce is to the same extent an artificial discouragement of all the others. On the whole we think that the exemption of timber and tall woods is not worth the complication and the disputes to which it leads ; and that in the cases where it is worth anything it was not originally a just exemption, and that at all events it ought not to be extended to those other rates to which the terms of the statute of Elizabeth do not apply, and to future rates or new charges, without a distinct consideration of its merits, and a deliberate recognition of the full extent of the claim ; for, as we have before observed, the exemption from Poor's Rate tends, whether the legislature had any such intention or not, to create an absolute exemption from all local taxes whatsoever. To some extent the observations made with regard to timber, — that what a landlord gains by the exemption of one kind of his property he loses by the increased taxation of another part of his property, applies also to mines ; but certainly to a nmch less extent, inasmuch as the property in mines is not so equally dis- tributed amongst landowners, those persons who own mines often owning little or nothing else. The burden they would incur by taxation for their mines would not therefore be compensated by the amount of burden they would escape from in respect of some Heport on local taxation. 157 other property. The proposal to rate mines is therefore one remedies. which implies a greater change in the burden of the tax than the proposal to rate timber and woods. It would not only involve new properties, but to a great extent a new class of landlords, upon whom the change would operate like the imposition of a new tax. But it cannot be denied that mines are usually more productive of charge upon all the rates than almost any other kind of pro- perty ; nor can it be denied that the profits of mines constitute an adequate ability for contribution to those rates : therefore, whether ability or benefit be considered as the ground of taxation, there seems to be no justification for their exemption. We must here advert to some representations usually made as arguments for the exemption of mines, namely, — that the profits of mining are extremely uncertain and variable ; that the rents usually paid for them are therefore not fixed money rents, but are variable according to the produce obtained by the adventurer ; and that to impose a tax which would diminish the profits of the latter would operate to discourage mining adventures. Upon these arguments it may be observed, that although the success of a mining operation is subject to the uncertainty whether it will be productive of a profit or of a loss, the fact constitutes no ground for claiming a peculiar exemption for mines ; for the mine, like all other property, would only be liable to the tax in proportion to its profitableness, and would not, any more than other property, be taxed if it were unprofitable. It must be admitted that many mines are unprofitable, and it is just that their owners should not be taxed, nor would they if they were subject to the general law : the failure of some mines to produce a profit therefore does not appear to justify the conclusion that the owners of prosperous mines should, during their prosperity, be exempt from contributing to the common taxes. As regards the variableness in the produce and profits when once a mine is in work, this is of course only a question of degree ; the profits of all other rateable property are more or less fluctuating, — from house property and saleable underwoods, which from year to year is apparently the least variable of any, to arable land, — which from year to year is per- haps as fluctuating in its rate of profit, as, on the whole, mines themselves g,re from year to year. For in truth, it would appear from the regularity with which the entire mineral produce of each district and of each property can be increased or diminished, ac- cording to the varying demand for that produce or the state of competition with other districts and countries — a conformity of production found to be almost absohite — that the fluctuation in the produce or profit of mines is, as a general fact, greatly over- rated ; and that, on the contrary, the amount of produce, the prices and the profits in the business of mining appear to be far more constant than the amount of produce, the price of the pro- 158 kfiPbRT OS' LOCAL f AXATi'jX. liKMKUiES. (luce, and the profits of agricultural industry, whether these be viewed in relation to a single farm, a single property, a single district, or the whole country. However this may be as a question of degree, it is certain that, in the case of other properties, whether the profits of a property fluctuate much, as in the case of arable land, or little, as in the case of houses, this fluctuatiotl has never been regarded as a ground of exemption. It is only recognized as a reason for laying the tax in each case upon the estimate of the average profits. But the entire argument is founded on the assumption that the tax would discourage production. This assumption seems to be for the most part wholly untenable in respect of mines, as of all other kinds of property productive of rent, and which afe rated on their net profits. If by law a tax can only be laid in propor- tion to the owner's rent or net profit, and if when the owner's rent is exhausted or absorbed by the tax, no further tax can be made, as is the case with all the taxes now in question, it is indisputable that such taxes can in nowise interfere with production by occupiers paying rack rents or rendering any other consideration equivalent to a net rent. It is absolutely the same thing to the occupier or ad- venturer in the mine, whether he pays after the rate of a pound in rent and nothing in taxes, or whether the mine be taxed according to its net rent, and he pays instead of the pound in rent 17^. 6g?. as rent and 2s. 6d. ^for local taxes ; or whether indeed the propor- tion be reversed, and he pays 17^. 6o?. in taxes and only 2^. 6c?. for rent. It is obvious in all these cases, that whether a mine be tax-free, or whether it be taxed to the exhaustion of the rent or iiet profit, the adventurer's motives to produce, and his profits of production, can be in no way diminished ; and that the imposition of a tax which would absorb the whole rent would not induce bin] to employ one penny in capital less than before, or to spend oiie penny the less in wages. The result is undoubtedly different as regards permanent improvements by owners or lessees, which improvements are intended to increase the net or rateable profit. The owner, or a lessee, will not of course make such improve- ments if the tax be such as not to leave him a remunerating profit for the outlay. In this respect, however, the tax would operate as a discouragement to improvement in mining operations no more than it does to agricultural improvements, or to building, — which have at present to bear more than their fair share of this disadvantage. It remains to be considered, whether a kindof property caubing to so great an extent the expenditure of all the local rates imposed on other kinds of property, and itself increasing so constantly as it has for many centuries, in value, and to so great an extent, has any fair claim to be in future exempted from the existing taxes, and to cast its share upon other properties ; and if it has, further, whether it has a claim to the like exemption from all future taxes to be made for local purposes at the like expense of other properties. . REPORT 01^ LOCAL TATCATION. 159 With respect to these exemptions of mines and woods three remedies. alternatives present themselves : *" — to continue the exemption of mines and timber and tall woods from the Poor's Rate, and the rates on the same basis, and their liability as it now exists, to the Highway Rate, the Sewers Rate, and the Church Rates : or, if the principle of the exemption be approved, — — to continue the exemption from the Poor's] Rate and the rates on the same basis ; and to extend it also to the Highway Rate, the Sewers Rate, and the Church Rates, or, if the principle of their exemption be abandoned, — — to repeal the exemption from the Poor's Rate and the taxes on the same basis. In the first case, the present discordance between the several classes of taxes will be continued. In the second case, the law would be made uniform ; and it would only be necessary that the terms of the statute of Elizabeth, in describing rateable property, should be re-enacted for all the rates, or for the General Rate recommended above. In the third case (supposing also that the exemption of stock in trade should be perpetuated), the definition of rateable property would be — That all lands and improvements of lands and all tithes, shoidd be rated. Before the year 1839, it had been generally understood tbat -to exempt workhouses of Unions, situated in parishes witnin the respective houses f^m Unions, were exempt from Poor's Rate and other similar paro- ^'*°''*^*''''' chial rates. While this understanding prevailed, a large portion of the parish workhouses had been taken by Unions, and improved; annual compensation by way of rent being given by the Unions to the respective parishes. Another large portion of the workhouses had been entirely erected on land purchased for the purpose on the same understanding. In favour of this conclusion, there were many decisions in ana- logous cases ; thus, an almshouse for the maintenance of poor children, built on land before rateable, and continuing still to be the absolute property of the person who devoted it to the purpose^ and remaining under his personal control in all respects, was held (Lord Mansfield and Mr. Justice Duller being two of the judges) to be exempt, as a property applied to public and charitable uses.* Thus also where land before rateable was demised for tlie use of a hospital for lunatics, and buildings erected on it which were occupied entirely by the poor lunatics and the hired servants at- tending on them, it was held, that the lessees of the land, being mere nominal trustees, without an interest in the use of the pro- * R. V. Waldo, 1 Bolt. 182. 160 REPORT ON LOCAL TAXATION. REMEDIES, perty, could not be deemed occupiers, nor be rated ; that the hired servants, having no more accommodation than was required for the performance of their duties, could not be deemed occupiers, nor be rated ; and that the inmates who were the objects of the charity could not be rated ; and, in conclusion, that as no person could be found rateable to the tax, that there could be no rate at all.* Thus also St. Bartholomew's Hospital, built on ground before occupied for the most part by rateable property, and vested in the mayor, &c., of London, was held not to be rateable, the governors not'being occupiers, and not being chargeable to the poor for the property in any other capacity.f Even where a positive surphis revenue was obtained from a property within a parish, in the shape of tolls for the use of a navigation, these tolls being applied by the trustees to the pur- poses of an Act of Parliament for the benefit of a larger district including the particular parish, it was held exempt from Poor's Rates, inasmuch as there were no occupiers, the trustees having a bare naked trust, not coupled with any interest, and having no personal advantage.^ Workhouses of Unions, not being less applied to public and charitable uses than the almshouses excepted by the first decision, and Guardians of Unions being but trustees, no more interested in the workhouse than the trustees of a hospital, the servants of the workhouse and its inmates no more rateable occupiers than the servants and occupiers of a hospital, while, on the other hand, the workhouse is always a charge on its possessors, and can never be productive of a revenue (as in the case of the tolls above referred to), it was at first supposed that Union workhouses were exempt. However, in 1839, it was decided that a Union workhouse is subject to the Poor's Rate, " on the ground of the property not being devoted to a public purpose, and being beneficially oc- cupied "§ This liability of Union workhouses has been complained of on the part of many of the parishes which are required to pay rates to those other parishes in which their joint property is situated ; and there is an expectation prevalent, that the subject will be taken into consideration by the Legislature. It is undeniable that the maintenance of the workhouse is itself * R. V. the Occupiers of St. Luhe^s Hospital, 2 Burr. 1053. + Case of the Governurx of .^t. Bartholomew's Hospttaly 1 Bnit. 161. + R. V. Salter's S/uwe Navigation, 4 T. R. 730. See also for the application of tlie like principle, R, v. the Trustees of the River ff'eaver Navigation, 7 li. and C. 70. See also R. v. Liverpool, 7 B and C. 61. ^ The Queen v. the Guardians of the Wallingford Union, 2 P. and D. 226. In a case decided but a short time previously, it had been held tliat the purposes of boroughs, which are neither co-extensive with the whoh; country, as parishes and townsliipH (with the exception of a comparatively small number of privdeged placts) are, nor individually so extensive as Unions, were ^public purposes:* and it was observed by the Court that * the p»d)lic is the town of Liverpool.' The Queen v. t/ie Corporation of Liverpool, 9 A. and E. 435. REPORT ON LOCAL r^XAIION..^ „.v>V^ 161 a burden, perhaps less oppressive to the rate-payers tlian any REMEniEs. other machinery for the same purpose, but still a positive burden ; that it can never be a source of " ability/' i. e. of net revenue to its possessors, such as is the subject and the measure of the taxa- tion of all other property, that it can only be supported at all by levying a tax ; and that if it is to be rated, the rate will be a rate upon a tax, payable only by raising an additional amount of tax. This is an anomaly which has usually been partially or entirely avoided whenever buildings or property is to be maintained for public local purposes. Thus the workhouses of Gilbert's Unions are rateable only at the amount at which the property was rated when taken for the use of the Unions (22 Geo. III., c. 83, s. 19) ; the like principle is applied to County Lunatic Asylums (9 Geo. IV., c. 40, s. 29). Gaols and Houses of Correction, maintained by county or borough rates, are wholly exempt, not by express provision, but apparently on the ground that they are devoted to public purposes, or perhaps that they belong to the King (2 Inst. 100). Property in the occupation of Municipal Corporations, for the use of such Corporations, is also wholly exempt (the Queen v. the Corporation of Liverpool, 9 A. and E. 435, 4 and 5 Vic. c. 48, s. 1.) It appears to us that the same considerations apply to the rating of Union workhouses as apply to the rating of these ex- empted properties, and consequently that the same rule should be applied to the one as to the other ; so that either all should be rated, or all should be exempt. But as there would obviously be much more inconvenience incurred in the attempt to rate the pro- perties which have been exempted, than in extending the exemp- tion to the workhouse, we recommend; — That Union ivo7'/xhouses shall not he taxed to the relief of the poor. We have already remarked (p. 61) upon the defects of the Tosubstimte present provisions (59 Geo. III., c. 12, ss. 19 — 23) for rating the pier" ;" owners of property, the occupiers of which are a class of persons loo poor or too fluctuating to be either conveniently assessed to the rate, or to allow the rate to be levied upon their property. The more striking defects of the existing provision are : — First, that it applies only to Poor's Rates, while the principle of the provision and the occasions for resorting to it, arising from the difficulties, waste, and risk of loss in the collection, apply even in a greater degree to the other rates, in proportion as the amounts to be levied on individual rate-payers are less ; — Secondly, that the provision is confined to properties let at sums between 6/. and 20/. a-year, omitting all below 6/. a-year, that is to say, omitting precisely the class of property for which vthe provision is most needed ; — • '" Thirdly, that the option is given to the vestry to introduce th M 162 REPORT ON LOCAL TAXATION. REMEDIES. Liahility of Owners, recommenda- tious ; — general con- siderations. provision or not, at their pleasure, and that power is given to them to charge any one or more owners at their pleasure, and to omit any others as they may think fit. It would probably be found to be a sufficient remedy for all the complaints that are now usually made with reference to this branch of the subject, if the defects of the statute in the above respects were avoided. This would be effected by repealing the existing provisions, and making new enactments to the following effect : — That the ovmers of all rateable properties let for no greater term than a year, and of no greater annual valtte than pounds sterling (without any minimum) shall be rated in respect of such properties instead of the occupiers thereof, to all the local taxes [or the Consoli' dated General Rate.] That the rates on owners may be levied on the property of such owners, but if such rates be not paid by them, the same may be levied with costs from the then present or any subseqitent occupiers, and such occupiers may deduct the same from the accruing rent. Such provisions would correspond with those introduced during the present Session, for the purpose of avoiding the difficulties encountered in the levy of rates in Ireland, off the occupiers of the smaller holdings, and with the various Bills brought into Parlia- ment during several recent Sessions, as well as with numerous provisions of local Acts. It is within our knowledge that several local Acts, solely or chiefly for the purpose of effecting a change in the principle suggested above, would have been applied for, but for the confident expectation that the subject would soon be dis- posed of in a satisfactory manner, by legislation of a general cha- racter. Such a change as that suggested would probably be found suf- ficient to remove the existing complaints on this part of the sub- ject, and would certainly secure the bulk of the rate-payers from the great loss they now incur by the escape from taxation of the property occupied by poor persons. But as this is only part of the loss incurred by the rating of occupiers, and as important consequences would attach to a more extensive adoption of the principle of imposing these rates on owners, we think it our duty to advert more at large to this sub- ject. We do this, however, less with a view to immediate legisla- tioti, than with the object of showing the extent to which the principle might be beneficially brought into operation, if a thorough revision of the law of rating should be contemplated, and of indicating the direction in which it is desirable that the future legislation on this matter should invariably tend, where a choice may, without practical difficulty, be made between the alter- natives of rating the occupiers, or of rating the owners. REPORT ON LOCAL TAXATION. im Many inconveniences and anomalies arise from the fact that the Remedies. legal character of the Poor's Rate and of all the local rates except Li^yof the Sewers Rate, is not made accordant with its real and essen- Owners. tial character. These rates are, essentially, taxes on the rent of the landlord, not taxes upon the occupier's profits ; no legal decla- rations, no limitations of legal remedies to the person and goods of the occupier, however much they may disguise the aspect of the tax or make its burden operate unequally on rent, can make it fall permanently on any thing but rent. If the same rates were all avowedly laid upon the landlord, but made leviable upon any goods found upon the rated property, the occupier being enabled to deduct his rate from his rent, the amount of net rent which would then be paid to the landlord would, doubtless, be the same as now, but there would be no disguise of the real incidence of the burden. Then, also, the right of the landlord to a superidf share of power in vestry and in the election of Guardians, to pro- tect himself from injustice in the imposition, and from mismanage- ment in the administration of the taxes to which he would theft be seen to be the sole contributor, would not be viewed with the present jccilousy, if indeed it were at all contested. This result would be not only valuable for the sake of the abstract fairness of giving protection to those whose interests are really involved; but would be equally desirable for the sake of those classes who, though not interested as tax-payers, are otherwise deeply interested in the proper administration of the laws ; for perhaps the greatest abuses which ever prevailed in the administration of the poor laws arose from this fact, that the tax fell, and that it was found out by the occupiers that it did fall, upon the landlords, while the ad- ministration, expenditure, and appropriation of the tax was given exclusively to the occupiers, who did not really bear the burden. The attempt to give the tax the appearance of an occupier's tax, involves besides many other practical inconveniences. The chief of these inconveniences is that, in looking to the occupier for payment instead of looking to the receiver of the net rent, a poor and insolvent contributor is often looked to instead of a solvent one — a casual and fluctuating contributor instead of a permanent and fixed one. The poor occupier escapes through his apparent inability to pay, and through a leniency and consi- deration towards hini which would be manifestly inapplicable to his landlord. ^Moreover, the rate, or a fragment of it, is fre- quently lost, both at the beginning and at the end of the term of occupation of a fluctuating class of occupiers ; and this loss is, of course, more frequent in proportion to the shortness of the term, or as the change of occupiers is rapid ; although, in these caseis, the rent keeps its unvaried average, and the landlord is as per- manently accessible, and his benefit as constant, as that of the landlords of other kinds of property that do not escape their m2 164 REPORT ON LOCAL TAXATION. JAabHity of Ownert. REMEDIES, burdens. In other words, the sympathy towards the poorer class of tenants produces its advantages, not to thein, but to their land- lords; their occasional inabiUty to pay brings relief, not to them, but to their landlords ; and their more rapid change of abode serves, through the disguise of the tax as an occupier's tax, to render the permanent interest of their landlords inaccessible to taxation. Another inconvenience results from this : in order to catch the occupier it is necessary to make the remedies very much more stringent than would be necessary if it were made clear to the occupier that what he paid in rate he would deduct in the rent. Committal of poor occupiers to gaol for non-payment of rates would certainly be unnecessary if the rate were maJe in law what it is in reality — a landlord's tax, and an avowed, instead of a dis- guised, deduction from rent. Again, the pursuit of the removing occupier's goods and person into other parts of the country, be- yond the district of taxation, from the labour and difficulty involved in resorting to it, is for the most part an illusory remedy ; but where it is resorted to is still only made use of at the cost of con- siderable time and trouble, and is in all cases a gratuitous difficulty imposed upon the collectors of the rate, in consequence of the statutory disguise of the tax as an occupier's. Indeed, allov/ing for the greater amount in the calls for the general tax, it seems to us to be highly probable that the difficulty of collection, if its character as a landlord's tax were made apparent, would be very little greater than that now encountered in collecting the present Land Tax and Sewera Rate. Another most important advantage would arise from making the real incidence of the tax apparent, namely, the lessening of dissatisfaction with the tax, and the consequent diminution of litigation. The occupiers would see that they were not interested in appealing. The landlords, a much less numerous class, would, from a more extended consideration of the value of their several tenements, refrain from appeals where an inequality unfavourable to them in one case was balanced by an inequality quite as fa- vourable to them in another case, and where they could only obtain redress in one instance by incurring an equal burden in another. The same cause would also produce the beneficial effect of diminishing much of the agitation and dispute in vestries, arising from the unfounded belief of the occupiers that they are atiected, when, in fact, theyare not affected; at least, all those cases in which vestries refuse rates for the permanent benefiting of the land in the neighbo\u'hood, as in the case of the highways, and many of the occasions which now produce most vehement com- plaints of expenditure for permanent but costly improvements, as various county structures, — bridges, gaols, asylums, lor assize i REPORT ON LOCAL TAXATION. 165 courts, and the like, — would assume quite another character, when it W5S clearly seen that these advantages to the landlord's pro- perty were wholly paid for out of the landlord's profits. Now, the proposal to rate the landlords does not involve the imposition of any new burden on them as an entire class ; for it is well known, and cannot be denied, that the landlords, as an entire class, cannot gain by the shifting of the rate from one property to another, and by the frequent escape of one kind of property from its due share of burden ; on the contrary, the loss of rate, the additional expense of collection, the additional litigation, the loss and cost occasioned by the mismanagement of those who have no real interest in the judicious economizing of the tax, — all fall as increased burdens upon the entire class of contributors, that is, upon the landlords as a class. But it is one portion of this class, undoubtedly, that more peculiarly pays this additional cost, and another portion of this class that escapes. The owners of the property which is respectably tenanted pay in addition, first, what the owners of other property escape ; secondly, the additional costs, waste, and losses resulting from the system by which that escape is facilitated. Unless, therefore, it should be thought fitting that the propri- etors of the better classes of property should continue to pay what is necessary to make up an exemption for the worst, and to pay also the incidental costs of the exemption, it would seem to be desirable that the law and the fact should be made consistent. This would be effected by a declaration — That the Poor's Rate, and all the other rates [or the Consolidated General Rate], should thenceforth be landlord's rates. But if this were to be adopted, still no tenant who, before the passing of the measure, had taken the property at a rent deter- mined by reference to the fact that he was to pay the rate, should be entitled to deduct such rate during the continuance of his term or holding ; therefore, it would further be necessary to enact, — That the rate might be levied by distress of any goods and chattels of any occupier ; and, — — That, after the expiration of the time or term for which, at the time of the passing of the Act, any occupier might hold any rateable property, the occupier should be entifjed to deduct any rate paid by him from any rent which might next become due from him. It would further be desirable, in order to pre vent the rate from being made to appear, under any circumstances, to be a charge upon the poorer class of persons, to declare, — That all agreements by which any occupier [of property of less than 10/. per annum in net annual value] might agree to forego the deduction of rate, should be void. For property of higher value this would be less necessary. . It seems to be an additional recommendation of this proposal REMEDIES . Liability of Owners. 166 REPORT ON LOCAL TAXATION. REMEDIES. LUfbilitt/ of Ownots. that, being natural, it is also simple, and obtains at once the object attempted by various bills and proposals brought forward in Par- liament and elsewhere for rating owners instead of occupiers. All these proposals have involved distinctions between one class of occupiers and others, making one rule of imposition and one set of remedies for the occupiers under a certain value, and another rule of imposition and another set of remedies for those above that value; sometimes involving distinctions of places, as by making the measure applicable only to towns or populous places, and usually confining it to one kind of property only, such as houses and apartments ; and very usually rendering the distinctions still more capricious by enabling those who have to execute the mea- sure to make distinctions, as vestries may do now, between one owner and another. It is another recommendation of this course, that it would be self-acting, and would not require the enactment of the much-abused power of compounding with the landlords charged with the rate, and of making an arbitrary deduction to them in consideration of the payment of the tax by them. There is one subject apparently connected with the alternative of rating occupiers, or of rating owners, which, although not im- mediately a question of taxation, is of such importance that it becomes our duty, in reference to the foregoing suggestions, to consider it more in detail. To be rated to the Poor's Rates, and to pay those rates, is made in many instances the condition of voting in the election of Kepresentatives, and upon various occasions arising in the local government of the countiy. It is sutficient to refer to the right to vote in the election of Members of Parliament for cities and boroughs (2 Will. ly., c. 45, s. 47), to the privileges of burgesses under the Municipal Corporations Act (5 and 6 Will. IV., c. 76, s. 13), to the right to vote in vestries (58 Geo. III., c. 69, s. 3), to the enjoyment of each of which important privileges the assess- ment to the Poor's Rate is made a precedent condition. These privileges are, in all cases, conferred upon the occupiers of the rateable property. If occupiers ceased to be the immediate subjects of the Poor's Rate, it would of course follow, unless special provision were made against that consequence, that the whole of the parliamentary constituency in cities and boroughs, the whole of the constituency and of the officers in the newly modelled municipal corporations^ and the whole of the constituents of the vestry, would disappear. The difficulty as to rating owners in parliamentary and muni- cipal boroughs has been felt to be great ; the 59 Geo. III., c. 12, 8. -23, entirely excepts cities and boroughs, and towns corporate, returning Members to Parliament, from the oj)eration of the pro- visions for rating owners; and the 5 and 6 Will.IV^, c. 76, s. 11, enables every occupier of a house, warehouse, counting-house, or REPORT ON LOCAL TAXATION. 167 shop, in a corporate borough^ to claim to be rated in his own medies. person. Liability of It is obviously of the first importance, in a constitutional sense. Owners, that no change should be operated in the matter of parliamentary or municipal franchise by an indirect process, or without a full recognition by Parliament of the operation to be effected. We think, when the reasons for which the franchise has been made dependent on the assessment to the Poor's Rates are fully considered, that it will be manifest that the imposition, in the manner we have suggested, of the local Rates, on owners instead of occupiers, would not necessarily involve any change in the franchise. The principle, that taxation is the reciprocal condition of repre- sentation, is not a principle by reference to which the franchise has been conferred on the persons assessed to Poor's Rates. For, in the first place, it is not all who are directly assessed, and who pay the rate, that are enfranchised, but only those who are assessed on a certain value, and in most cases those only who have paid for a certain time. Moreover, the franchise is in most cases given in respect of Poor's Rate alone, while the election is of officers who for the most part have no legislative or administrative control of the Poor's Rate, but who control other taxes, and who, even in the case of the member of Parliament are certainly not considered so much as protecting the Poor's Rate as the Queen's taxes; and, lastly, and which is, as we apprehend, the most decisive proof that the reciprocity of taxation and representation is not the principle involved in those privileges, there is the fact that the liabilities of occupiers to pay these taxes is only apparent, and not real, and that the real and ultimate liability affects the owner of the rents. If, therefore, the liability to taxation and the right to representation were correlative, it would follow that the owners of the rent would be entitled to the franchise instead of the occupiers. On the other hand, the assessment to the Poor's Rate and payment of the tax are indications of the condition of the tax- payer, which, although by no means infallible, are more indis- putable as matters of fact, and more extensive in their application, and altogether more convenient than any other indication ; it ap- pears to us that these facts — the mere assessment and payment — (without reference to the ultimate incidence of the burden) have therefore been accepted as affording, in ordinary cases, fair indi- cations of the possession of that amount of property, and of that social position which are considered to be desirable in those who are to be invested with the franchise. Taking the liability to pay the Poor's Rate as an indication merely of the general condition of the tax-payer, the principle of the franchise is quite intelligible ; in that general condition of the tax-payer is usually involved a greater extent of other political interests, — the concerns in which he requires legal "protection are 1G8 REPORT ON LOCAL TAXATION. REMEDIES. Lfnhilitij of Owners, —The Tithe- owner's claims ; more extensive, — his social relations and connections are raorc nu- merons — his capacity to participate in the benefits of good legisla- tion or government is enlarged, and his liability to be injured by bad legislation or government is extended. The interest he will take in good government is likely to be in some manner propor- tionate to the amount of his advantages at stake in the business of Government. But Lf his franchise were merely a reciprocal con- sideration for his liability to taxation, it would seem preposterous to give him privileges which extended in their consequences so far beyond the mere protection of the taxes ; privileges affecting not his contribution of money only, but the making and administering of taxes which concern the hfe and member, the property, the reputation, the religion, and the private, social, and political rela- tions of all the members of the community. We apprehend then that it is not as a specific protection of the Poor's Kate, or of any other tax, or as a reciprocal consideration for the payment of Poor's Rate, or of any other tax, that the fran- chise is conferred ; and consequently the proof that the occupier does not bear the burden, does not involve the consequence that he should be deprived of the franchise ; nor would it follow therefore that any practical measure which appeared to relieve him from the burden, should be followed by the extinction of his privileges. On the contrary, it would seem to be most consistent with the principles upon which the franchise is now in fact conferred, that if the owner were made, by the direct expression of the law, the person ultimately liable for the tax, still the vicarious assessment of the occupier, and the vicarious payment by him, should then still entitle him to all the privileges which he now possesses. And that as the change in the burden of the tax would be apparent, and not real, such change would involve no justification for a real change in the constituent and governing body. It would therefore be proper to guard the enactments we have just before suggested, as it would any other more limited enact- ment for the like purposes, by declaring, — That every franchise or privilege, parliamentary or rmmicipal, parochial or other, which any occupier uouhl have enjoyed by virtue of being assessed to, or by paying any rate, shall be en- joyed by every occupier by the like asscssmetit to, and payment of, the [Consolidated. General] Rate, notwithstanding the liability of the landlord, under the new provision, to pay the same or allow it out of his rent. Having adverted to the question of the exemption of mines, and of timber and tall woods, we will now advert to the claim of the tithe-owner to be exempted from some portion of the rate now made on the full estimate of the net annual value of his tithe com- mutation rent-charge. Though the lay tithe-owner would have an equal advantage REPORT ON LOCAL TAXATIOT<. 169 with the clerical tithe-owner In some of the exemptions claimed^ remedies. we are not aware that these exemptions are actively claimed by " any but clerical tithe-owners. In the absence of any authoritative statement of the claims put forth by the clerical tithe- owners on this subject, we can pretend to do nothing more than describe those which have appeared to us to be most strongly urged by those who have written on the sub- * ject, or to have in themselves the greatest intrinsic force. More- over, it must be observed of these, that they are not all adopted by all the writers on the subject, but that, on the contrary, various claims and arguments maintained or countenanced by some writers in the interest of the tithe-owners, are expressly abandoned or repudiated by others advocating the same interests. It is ob- vious, under these circumstances, that the statement of the claims of the clerical tithe-owners can only be safely taken from the claimants themselves or their accepted representatives. As we have understood the first of these claims, it is as follows : — In the year 1830 the case of The King v. Joddrell (1 Barn, and Adol. 403) was decided, and from some expressions in the judg- ment of the Court, as reported, it was inferred, though it appears to us that such an inference could hardly have been made by those who had read the previous statement of the case with care, that the effect of the decision was, that the ordinary profits of farmers are rateable. Still upon this inference the clergy claimed, and in numerous instances obtained, for a few years, a reduction in the proportion at which their tithes were rated, as compared with the scale of assess- ment of all the other property in the parish, it being in such cases admitted that when the farmers were rated only upon their net rental, omitting the farmers' proper profits, the parson was entitled to have a deduction made from the net value of his tithe in the same proportion that the farmers' profits bore to the net rent of their farms. The claim which the clerical tithe-owners urged was not gene- rally admitted; but when the Parochial Assessments Act was passing through the House of Lords in 1836, it was represented on their behalf that the declaration contained in the bill that ' no ' rate should be valid unless made upon the net annual value of * the several -hereditaments rated thereunto,' — that is to say, at the ' rent at which the same might reasonably be expected to let from ' year to year,' &c., would repeal that operation which they attri- buted to the decision in Rex v. Joddi'ell. It was conceded that if they had any legal ground for their claim, it ought not to be interfered with; on the other hand it was not admitted that they really had any such legal ground for their claim ; but with a view not to prejudice either the claim of the clergy or the adverse claims of the landowners, a proviso was inserted in the Bill in these words : — ' Provided always, that nothing herein contained shall 170 REPORT ON LOCAL TAXATION. KEMEDiES. ' be construed to alter or affect the principles, or different relative """ * liabilities (if any) according to which different kinds of hcredita- * ments are now by law rateable.* After the passing of the Act doubts were generally entertained as to the effect of this proviso, and, in order to prevent unnecessary litigation, a case was chosen for the purpose of raising and trying the question in the Court of Queen's Bench. The tithe-owners and land-owners, on the recommendation of the Poor Law Commis- sioners, and of the Rev. Mr. Jones, one of the Tithe Commis- sioners, agreed very generally to forego the prosecution of the then pending or impending appeals until the decision in this case was obtained. The case so chosen was that of The Queen v. Capel, clerk. The Court of Queen's Bench at length, upon a carefully drawn case, and after ample argument, gave their deci- sion against the claim of the tithe-owner. They decided that the rule of rating which the Parochial Assessments Act propounded was applicable to tithes, and that the proviso did not support the claim of the tithe-owner to be exempted from the general rule laid down by the Act.* This decision of the Court of Queen's Bench has, as yet, been acquiesced in by the tithe-owners, but witli an understanding either that their claim, in connexion with the rating of tithe, is to be brought under the consideration of the Legislature, and it was with this view, and at their instance, that the Acts for exempting stock in trade from the Poor's Rate have been made only temporary instead of permanent Acts.f After the claim founded upon tlie decision in Rex v. Joddrellj another claim which we have understood to have been most strongly urged by the clerical tithe-owners as a matter of legal right, was on the occasion of the exemption of ' stock in trade ' from the Poor's Rate. On that occasion we understood their claim to be of this kind : — If stock in trade be exempted from the rate, then the entire burden of the poor must fall upon the pro- perties still remaining subject to the rate, and the clerical tithe- owner would therefore have to bear a larger burden in consequence of the exemption ; it is therefore fair that he should have some compensation for the increased burden. As a means of affording such compensation, it was proposed that the rateable value of his tithes should be reduced in some proportion equivalent to the value of stock in trade withdrawn from the rate. This claim seems to us to be inadmissible ; for though it is true that by withdrawing * stock in trade,' the burden on the clerical tithe-owner is proportionally increased, the burden is also increased, in exactly the same proportion, upon the landholders, the house- * The Queen af^ainst Capel, Clerk, 12 Adol. and Ell., p. 382. f A Bill brought into the House of Commons by Mr. Ho 3 . S. 28, 38, 49, 51, 52, 53, 54, 81, 82, 95, 104, 109, 116, 132, 215, 224, 249, 265, 266, 269, 272, 297, 310 >» G. s. 266, 297 M 7 . • S. 28, 38, 49, 51, 52, 53, 54, 81, 95, 104, 109, 116, 123, 132, 215, 224, 249,265,266,269,272,297,310 9 9 G.s. 123, 266,297 a 8 , S. 223 i > 9 . S. 82, 223 11 12 , V S.302 ii _ 13 . S. 28, 104, 249, 265 1549—50 3 & 4 Edw. 6 c. 8. *. 2 S. 82, 215 1558—9 1562—3 1 Eliz. . . c. 2 . 5 Eliz. * • c. 5 . • Ch. 268 1571 13 Eliz. . . c. 9. 5 'l * S. 223, 224 1572 14 Eliz • Co. 28 1575—6 \H Eliz. . . C.3, 8. 1 P. 268 1601 A3 Eliz. . . C.2. « 1 P., W. b. ; G., Mil., Hun., B. w. 16; P. 28, 37 ; P. Const., H., L. & W., Co. 38, 39, 40, 41, 42, 43, 55 J H., Co. 74, 75, 76, 77, 87 P. 73, 95, 114, 116, 119, 134, 265, 266, 267, 269, 273, 277, 278, 283, 292, 295, 297 2 P. 119, 265,266,267, 295 3 P. 225, 278, 292, H. 225 4 P., H. 215, 216 5 P. 28, 210, 268, H. 210 6 P.,L.&W.154, 158; P. 286, 287, 288 ft 7 . . P. 267 GENERAL TABLE OF STATUTES. 209 A.D. 1601 43 EUz. Reference to Rates and Paragraphs. P. 19, 134, 154, 265, 297, L. & W. 154 > f 9 . . P. 134, 265, 297 5 > 10 . 11 . •J P. 267 1603- -4 1 Jac. 1 . . , , , , ; Co. 28 1606- -7 4 Jac. 1 . . c. 5 , . Ch. 268 1609- -10 7 Jac. 1 . , . , , . Co. 28 J ) c. 4,s. 8 . . P. 267 J > c. 5 , , . Ch. 302 1623- -4 21 Jac. 1 . . . . . Co. 28 J J c. 7 , . Ch. 268 ) J c. 12 , , . Ch. 302 1G25 1 Car. 1 . . c. 1 , , . Ch. 268 1627 3 Car. 1 . . , , . Co. 28 1662 13 & 14 Cur. 2 c. 4, s. 7 . . Ch. 268 J ) c. 12, s. 15 . . Const. 28, 30. 71, 93, 119, 131, 215, 265, 266, 293 a 17 . . P. 11, 74, 134, 265,297 > i 21 . . P. 119 ) ) 22 . . P. 119, 267 1666 19 Car. 2 . . , , , . Co. 28 1677 29 Car. 2 . . c. 7 , , . Ch. 268 1691 3 PFm. & Mary, C. 11,5. 12 . . P.,H.,Ch.311 1695- -6 7 & 8 mn. 3 . c. 34, s. 4 . 5 . •| Ch. 206, 212, 222 ', P. 168, 288, L. & \V. 168 1696- -7 8 & 9 )Vm. 3 . c. 30 1698- 1702 -9 11 & 12 PVm.3 1 Jnne . . • • ;l Co. 28 17U3 2 & 3 Anne . c' 6,*.. *1 * 2 • 1 p. 28 1706 6 Anne , • . c. 31 , *. Ch. 268 1708 7 Anne . . , c. 10, s *1 . 2 . • 1 S. 223 5 J 3 . ; S.215 1711 1712 10 ^/Jne , . 12 Anne . . • • • • •} Co. 28 1714 1 Geo. 1, Stat. 2 c. 6, s. 2 '. '. Ch. 222 1718 5 Geo. 1 . . c. 8, *. 1 . . P. 266, 267 } ) 2 . P. 277 1719 G Geo. 1 . . , , . Co. 28 1722 9 Geo. 1 . . c. 7,' 5 2 3 . . P. 267, 271 ' , P., Const., H., L. and W., Mill., Ch, 308 ♦ ) 4 . . P. 28, 268 1730 3 Geo. 2 , . c. 29, * 9 . P. 28 1732 5 Geo. 2 . . C. 19, 8 1 . . P., H.,L.&W., Bo. 162; P. 179j 243, 288, 290 ; D. & E. 243 > > 8 2 . \ P., Const., H., L. & W., Mil., Ch. .; 305 » > 3 1736 9 Geo. 2 . . c. 23 , . . Ch. 268 1739 12 Geo. 2 . . c. 29, *. 1 . . Co. 28, 110, 126,256 > » 2 . . P., Const. 28; Co. 66, 196, 197, 199, 256 >> 3 . . Const. 28 ; Co. 67, 68, 19G, 197, 199, 256 * > 4 . . Co. 69, 196, 197,199,256 >», 5 . . Co., 89, 256 J > 6 . . Co. 249, 252, 259, 261, 262, 263, 268, 271 J > 7 . . Co. 266, 269, 272, 274, 279, 295 > > 8 9 . . Co. 256, 266, 272, 279, 284, 285, 291 . . Co. 251, 263, 268, 271 « ) 10 . . Co. 116 »> 11 . . Co. 259, 260 210 GENERAL TABLE OP STATtJTKS. A.D. Reference to Rates and Paragraplw. 1739 \2Geo.2. . c. 29,«. 12. . Co. 28, 154, 158, 167. ,, 17 . . Co. 260, 272, 279, 291,295; Const. 266, 291 18 . . Co. 149, 167,197* ft ,, 21 . . Co. 28, 305 J ) 24 . . Co. 3G0*, 301*, 302 1740 13 Geo. 2 . . e. 18, *. 5 . . P., Const., II., L. & W., Mil. Ch., Co. 305 , , 7 . . P. 28, Co. 25G 1743 IGGeo. 2. . c. 18, 5. 1. . 1 P., Const., H., L. & W., Mil., Ch. ,, 3 . .j 306 1744 17 Geo. 2 . . c. 3,«. 1 . . P.,H. 138 " 3 ; ; I P. 139, 140,141, 142 y, c. 37, s. 1 . . P. 120, 266; Const,, H., L. & W., Ch., Co. 120 ,, c. 38, *. 1. . P. 265, 266, 267, 269,271, 272, 273, 277, 279, 283, 284,285, 292, 295, 297 , , C.38, s. 2 , , P. 280, 292 ,, 3 . . P. 265. 266, 277, 279, 283, 292, 295 ,, 4. . P.,L. &W. 154, 158, 168; P. 267, 286, 288 ,, 5 . . P., L; & W. 155; P. 286 ,, 6. . P., L. &W. 163, 167; P. 265 ,, 7 . . P., H. 218,219; P. 242 , , 8 . . P., H. 247, 248 ; j P., H. 248 ,, 11 . . P. 116, 217,265, 294,295 ,, 12 . . P. 117,154; L. & W . 154 ,, 13 . . P. 131, 139, 140, 141, 161, 165,265, 295; L. & W. 161, 165 ,, 14 . . P. 265, 267,295 ,, 15 . . P. 11,265 1745 18 Geo. 2 . . c. 20, ». 3 . . P. 267 1752 25 Geo. 2 . . c. 29, 5. 1 . . Co. 28 , , c. 36, s. 5 8 1753 26 Geo. 2 . . c. 19, s. 8 1754 27 Geo. 2 . . c. 3, «. 1 ;JP.28 I \ Co. 28 1761 2 Geo. 3 . . c. 22, s. 13 14 c. 20, 5. 1 . . P. 267 ; Ch. 222 ; P , Const. H., L. & W., Mil., Ch., Bo., B. w. 313 P., Const, H., L. & W., Mil., Ch., Bo.,B. w. 313 Ch. 28 15 . 16 . 1766 7 GVo. 3 . . c. 37 ... P. 97 .'*■.... .,, c. 39, M. 16 to 21 P. 28 , , c. 73 . . . p. 97 1778 18 Geo. 3 . . c. 19, *. 2 . , P. 267 , , 4 . . P., Const. 28 ; P. 271 6 ; ;}P. 271 1782 22 Geo! 3 . . c. 83 . ,' .* P., W. b., S. & V. 13; P., Const., H.. L & W., Mil.,Ch.,B.w. 203; P. 266 s. 7 . . P. 138 8 10 . .> P. 266 12 17 to 20 P. 28 24. . P. 266 :l A.t). 1788 28 Geo. 3 . . c. 49, ». 1 . > > 2 . > > 3 . J J 4 . 1792 32 Geo. 3 . « c. 57, *. 6 . > > 11 . ) > 12 . 1793 33 r?eo. 3 . . c. 55, s. 1 . >> 3 . 1795 35 Geo. 3 . . c. 101, «. 2 . 1795 36 Geo. 3 . . C.23 , 1800 39 & 40 Geo. 3 . C.47 , , J J c. 99, «. 28 . 1801 41 Geo. 3 . . c. 23, 5. 1 . 2 . 5* 3 . > J 4 . i i 5 . 6 . GENERAL TABLE Oli' STATtJTES. 211 Reference to Rates and Paragraphs. ., Const., H., L. & W., Mil. Ch. 307 h Ditto ditto 308 P. 28, 267 P., Co., 28; P. 267 P. 28, 267 P. 267 P., Const., IL, L. & W., Mil., Ch., Bo., B. w. 316 P. 28, 267 P. 271 P. 97 P 28 P., H., L. & W. 163, 167 ; P., H. 229,230; P. 271 ; H. 153 P., H. 226,227; P. 271 P., H. 231, 246 P., H., L. & W. 156, 158, 159 ; P. 287, 288 P., H., L. &W. 159; P. 288 P., H. 1 54, 160, 163 ; P. 156 ; L. & W. 154,156,158 ,, 7 . . P.H. 228 ,, 8 . . P. H., L. &W. 163,164 9 . . P. 271,294 ,, C.78,.. 1 . .J Co. 28 1802 42 Geo! 3 , . c. 90, «. 42 '. '. P. 267; Mil. 28, 30, 74,91. 92, 132, 134, 153, 204, 210, 265 ,, 58 . . P. 267; Co.28 ,, 95 . . Co.28 •} Mil. i 28 ,, 122 ,, 124 ,, 5S. 158 to 161 P., Mil. 28 ,, 5s. 163 to 165 Mil. 28 1808 48 Geo. 3 . . c. 75, ss. 1 to 6 Co., B. d. 28 ,, *. 14 . . B.d. 32,62, 71, 195,254 1809 49 Geo. 3 . . c.]24,ss. 1 to 3 P. 28, 267 1810 50 Geo. 3 . . c. 49, s. 1. . P. 266, 277, 279, 280, 283, 292, 297, 304 ,, 2 . . P. 271, 280,287, 289, 290,304 ' , , 4 . . P. 289, 304 J, 5 . . P. 304 ^812 52 Ge'o. 3 . . c. UO,s. . 1 . 2 . . J Co.28 i f c. 146, s. 1 . P. 28 >> 2 . 5 , :} Ch. 28 i ) c. 160, w. 1 to P. 28 1813 53 Geo. 3 . . c. 113 , , Co.28 J > c. 127, s. 6 . Ch. 206, 222 f i 7 . Ch. 182,210,212,213,214 1814 64 Geo. 3 . ', c, 170, s. 9 . P.,Const., H.,L& W., Ch.311 i i 11 . P., Const., H., C & W.,Mil.,Ch., Bo., B.w. 203,205, 270 ) , 12 . P., H.,Ch.218,219 1815 55 Geo. 3 . . c. 43, s. 8 . P. 28 J J c. 50, s. 1 . G. 28 J J 2 . G. 26, 28 4 . 5 . :} G. 28 , , 6 . G. 26, 28, 249 J J 7 . G.28 p2 212 GENERAL TABLE OF STATUTES. A.D. Reference to Rates aud Paragraiihs. 1815 55 Geo. 3. , c. 50, s. 10 . . G. 26, 28 ,, 11 . . G. 26,30, 71, 92, 130, 132,134, 193, 249, 265 ,, 12 . . P. 28; G. 200,265 ,, C.51 ... Co. 127; Pol.153; B.d. 92, 25G ,, «. 1 . . Co.28. 30, 89,95, 98, 107, 109, 110, 116,117,* 129,138,256 , , 2 . . Co. 95, 98 3 to 7 Co. 98 ,, 8. . Co. 30, 31, 95,98, 109, 129,256 ;; 1?: :}co.98 ,, 11 .. Co. 98, 161,285 ,, 12 . . P.28; Co. 66, 70, 116, 196, 197, 199,249,256,263,268 ,, 13 . . Const. 28; Co. 67, 69, 129,196, 197, 199 ,, c.51,s. 14 . . Co. 154,158, 167 ,, 16 . . Co. 256 ,, 17 . . Co. 28, 260 ,, 18 . . Co. 285 ,, 19 . . Co. 255 ,, 22 . . Co. 268, 311,312,313 ,, 23 . . Co. 300*, 301*, 3U2* , , 'J4 . . Co. 1 26 ,, c. 137, s. 1 . .P. 268 c. 143,«. 3. . I Co.28 1816 56 Geo!3 . . c. 49, s. 1 '. '. Co. 129, o 3 4 6 C.116 . . . Co.28 Co. 127 G. 26. 28 1817 57 Geo. 3 , . c. 93 ... P. G.,Const., II., L.& W., Mil., Ch., S., G. s., Co., Bo., B.W.237 ,, «. 1 . . Ditto ditto ditto 237,238 * ' I' ') Ditto ditto ditto 238 5 . J ,f G . . Ditto ditto ditto 317 ,, (Schedule t>)) . Ditto ditto ditto 237 ,, f. 94, *. 2 . . P. 28, Co. 166, 197* , , 4 .. Co. 3 1 9 , , 6 .. Co. 256 1818 58 Geo. 3 . , n.A5 ... Ch..B.g.265 Ch.28 00 . 50 . 57 . . Ch. 265 59 . . Ch. 28 61 . . Ch. 61 Ch. 123 70 . .) 71 . ,] 73 . . Ch. 268 69, ,.1. .|p 33 '\ P.28 6 . . P.,Const.,H.,L.&W.,Ch. 131,268, 293;P.266j Coust.269: Mil.131 7 . . P. 83 70, s. 7 8 GENERAL TABLE OF STATUTES. 213 A.D. Eefeience to Rates and Parajrn^hs. 1819 59 Geo. 3 c. 12 . . . P.297; Const., L. & W., Mil., Ch 203 ; L. & W. 70 ) > S. ] . , P. 265, 297 5 J 2 . P., H., 203 J J 3 . . P. 266 i > 7 . . P. 28, 265, 267, 297 i > 8 . . P. 28 ) > 9 . . P. 267 3 ) 12 to 14 P. 28 } } 13 . . 17 . . 1 P. 267,268 J ) 19 . . P.83, 95,97, 232; H. 232 ; Co. 83 > i 20 . . P., H. 233 > ) 22 . . P., L. & W. 154 } ) 23 . . P., H., Co. 83 i » 24 . . ] 25 . . 26 . . [ P. 267 > } 29 . . J y > 35 . . P. 267,268 J > c. 85 . . . P.83 > > c. 134 .. . Ch., B.g.265 i J s.U . . Ch.28 } J 23 . . Ch. 265 J > 24 . . 25 . . } Ch. 114 1821 l&2G,-o.4 . c. 85, 5. 1 . . 2 , . } Co. 129 } y 3 , . P. 28; Co. 197,242 } 1 4 . , P. 28; Co. 316 J J 5 . . Co, 197, 316 1823 3 Gfft. 4 . . c. 23, «. 2 . . P., H, 310 ; P., Const., H., L. & W., Mil., Cb., D. & 15. 309 i > c. 72, s. 5 . . 1 ) ) 6 . . \ Ch. 28 » J 20 . . J ) } 21 . . Ch.l23 J 5 26 . . B.g.28,265 1823 4 GVo 4 • . c. 64, 9, 4, et seq. 1 J ) 7 . . \ P., Const., H., L. & W., S., Co. s. 25 ^ J 10 . . J >» 26 . . J > 28 . . > > 32 . . )) 33 . . J* 39 . . > > 45 . . 46 . . 47 . . Co. 28 > i 54 . . * n 55 . . ft 58 . . >) 60 . . i i 68 . . J 1824 5 Geo. 4 . . c. 83, «. 8 . . J > 9 . . 12 . . Co. 28 t ) i i 15 . . P. 28 ) ) * ' c. 85 . ■ . . P. 28 J J ss. 22 to 25 . Co. 28 1825 6 Geo. 4 . . c. 50, *. 9 . . P. 28 1826 7 G^o. 4 . . c. 57, «. 80 . . Co. 28 ) ) • • c. 63 . . . Co. 28 s. 4 . . 9 . . • Co. S.28 214 GENERAl. TABLE OP STATUTES, A.D. 1825 1827 1828 1830 1830 1830 1831 7 Gto, 4 7 & 8 Geo. 4 >i i > 14 9 GfoV4 , i i »» a >> >* >» 9 > it II 49 >4 3 » >} >> it J> >» > > 11 Gffo'4 . ell Geo.4&. l\ \ Wm. 4 j 1 Wm. 4 . 1 & 2 W^m. 4 c. 63, *. 1 1 1832 1833 2 ^m.4 . , 2 & 3 Vm. 4 3 & 4 /Hn. 4 7.64 20 . ss. 25 to c. 17 31, «. 2 5 6 7 9 ♦ 11 . 12 , 14 . 15 . «. 2 \ 2 to 4 to 12 . 13 . 14 . 40 15 , 15 to 16 . 22 . 26 . 29 . 30 . 31 . 33 . 36 to 44 . 51 . 52 . 59 . 61 . 61, S.22 . , 5, «. 2 . 1 . . 64, «. 38, s. 41, s. 42, M. 59, s. 60, s. 42, s. 45, «. 72, s. 107, s. s, 22. 18 . 26 . 13 . Ito; 1 . 2 . 32 . 33 . 39 . 1 . 56 . 1 > 11 . 13 . 5 ! 7 . 8 . Reference to Rates and Paragrnpht, . Co. fi. 32, 62, 92, 106,108,116,117*, 118, 253, 266, 270, 272,273, 274, 280,291,296,297 . Co. 268, Co. s. 312, 318 . Co. 28 8. P. 28 . P., G., Const., H„ L. & W-, Mil., Ch„ S., a 8., Co. ; Bo., B. w. 237, 238 . Hun. 9, 28, 74, 120 . Hun. 311 . Hun. 26, 195, 253 . Hun. 26, 28, 32, 33, 62, 116, 95 249, 253 ;} Hun. 26, 195, 353 ! Hun. 9, 18, 19, 126 . Hun. 62, 116, 126, 195,249 . P, 28, Hun. 16, 63, 64, 136, 130, 195 . Co, 28 . Co. I. 126 12 Co.], 28 8 Co. 1. 126 . Co. 1. 32, 61, 71, 128, 195, 256, 264 . Co. I. 28 , Co. 1. 28, 84, 116, 249, 259, 266,268, 270, 271, 272, 273, 274, 280, 291, 296, 297 . Co. 1. 84, 233 29 Co. 1.28 . Co. 1.114, 116 . Co. 1. 249 . Co. 1.28, 112 . P., Const., Mil., Ch., S., Co., B. w. 07 . Co. 1. 249, 270, 273 . Co. 1. 270 . Co. 1. 249 38 P. 28 . P. 267 , Co. I. 270, 272 . Co. 1.249, 268,270,272 . P. 267 . Co.l. 2, 3,4, 12, 15, 19,22 . Co. 28 . P. 58 . }Co.28 . Co. 28 . Ch. 268 . Co. 28 5 . P. 28 ;}P. 28 ! P. 266 . P. 297 . P. 266 • P. 28 . P. 28, 267 . Hun. 28 •} Co. 28 \ G. 8. I, 297* . S. 265 . S. 223 . S. 116, 132, 215,265,297 GENERAL TABLE OF STATUTES* 215 A.D. Reference to Rates and Paragiaiihs. 1833 3 & 4 Wm. 4 . c. 22 , 5. 10 . •• S. 28 } } 14 . . S. 116, 123, 249, 265, 271, 274; G. s. 197 i» 16 . . S. 28, 104,105, 135,271, 310; G. s. 28, 135 } y 18 . . S. 117 i > 19 . •] ft > » 24 , 40 . • I S. 28 i i 41 to53j f i 48 . . S., G,s.266,278,291,293,297 i » ft 50 , 51 . •I So G. s, 265 ♦ J ) i 53 . , S. 224, 268, 310 i i 54 , . S, 310 i> 55 . . S., G. s. 310. it 56 . . S.268 II 57 , . S., G. s. 301 II 58 . . S. 301 ; G. s. 303 II 59 . . S.,G. 8.311 II 60 . . S. 223 1) C.30. . . . P. 37 i» II i. 1 . 2 . ;Ip.38.; P.,H.,L.&W.,Ch.39 M c. 35, s, 1 , ; D. & E. 28, 201, 202, 209, 211, 220, 336 >i 2 . . D. &E. 221 1 1 3 . . D. & E. 242 1 ) 4 . . D. & E. 243, 244 > » 5 . . D. &E. 311 II c. 64, s. 6 . . Co. 28 ft c. 90 . , . Bo. 27; B.w. 27, 77, 197 II s. 2 . . L. & W. 29, 27, 119 II l» 4t0l6JL.&^y.liy II 9 \ . L.&W. 30, 70,92, 113 II 10 to 13 L. &W. 113 f > 15 . . P. 267; L.&W. 291 11 18 . . L. & W. 278, 297 l» 19 . . L. & W. 279, 285, 291 II 24 . . L.&W. 28, 150,265; B. w. 28 i* 25 . . L. & W. 265 a 26 . . L. & W\ 266, 270, 272, 278, 291, 293, 297 1 1 27 . . L. & W. 293 II 31 . . L. & W. 266, 270, 272, 274, 276 ^ >i 32 . . L. &W. 116, 150, 265 II 33 . . L.&W. 70, 92, 111, 113, 114, 199, 265; B.w. 95 II 34 . . L.&W. 114, 132 1 1 35 . . L.&W. 217 > i 36 . . L.&W. 249,250,251,266, 271,274 i> 37 . . L.&W. 16 1 > 38 . . L. & W. 197, 198 II 40 . .1 J > 41 . . V L. & W. 268 11 43 . ./ !» 45 . . B. w. 28 > > 46 . . L. & W., B. w. 28 l> 55 . 56 . • 1 L. & W. 268 J » 63 . .' L. & W. 268, 276 a 65-. . L. &VV. 311 II fi6 . . L. & W. 150, 151, 152 II 67 . . L. & W. 153 216 GENERAL TABLE OF STATUTES. A.D. Reference to Rates and Paragraphs. 1833 3 & 4 fVm, 4 . c. 22, «. 71 . L. &W.26, 28, 119; B. w. 26 * > 73 . L. &W. 1J9 >> 77 . L. & W. 6, 11, 17, 114 5 > 78 . L. & W. 92 1834 4 & 5 fVm. 4 . c. 48, s. 1 . Co. 117*, 256, 271 } J 2 . Co. 116, 256,271 f f 3 . Co. 116, 117*, 256, 27' i i c. 76 , P. 165, 266, 268 i J 8. 2 . P. 298 ) J 3 . P. 300 » y 13 . P. 279 J y 14 . P. 28 ) i 15 to 17 P. 300 ) > C.90, «. 18 . , P. 267,300 i i 20 . P. 300 i i 21 to 25 P. 28 J i 23 . P. 268 ; W. b. 265 J J 24 . W. b.28, 112 y f 25 . W. h. 28, 112,265 J > i > 26 . 27 . P. 28 i ) 28 . P. 268 I } 34 . P. 125 3 i 35 . P. 102,154,265; L. &W. 154 } J 36 . P. 103,265 J ) 39 . W. b. 265 3 > 42 . P. 300 i y 46 . P. 297 a 47 . P. 266, 267, 269, 272, 273, 277, 279, 280, 292, 297 ) y 48 . P. 297 J > 52 . P. 28 f > 54 . 1 56 . 58 . [p. 207 ■ >> 59 . y y 63 . P. 28 a 71 . » i 72 . ) > » i 77 . 78 . p. 267 > » 82 . >> 83 . >) 84 . P. 28, 267 y y 89 . P. 271,280 i y 92 to 94 P. 267 y y 95 . P. 267, 292 J > 97 . P. 267 ) y > y 98 . 99 . *1 . P. 267, 292,300 y y 100 . y * 101 . y y 105 . > P. 300 If 107 . f » 108 . > ) 109 . P.,AV. l..,S.&V.2,3,ll,13; P. 16, 19; Mil. Hun. 11 833 5 & 6 ITm. 4 . c. 50, s. 1 . II. 147 ) y 5 . II. 5, 11,19,23 >f 6 . H. 28, 265 y ) i > 7 . 9 . H. 265 j» 11 . H. 77, 26') >* 13 . H. 124, 265 l» 14 . II. 124, 265, 2Sl GENERAL TABLE OF STATUTES. 217 A.I>. 835 u & 6 IFrn. 4 • c. 50, s. 15 . 16 . 17 . 18 . 27 . ■28 . 29 . 30 . 31 . 32 . 33 . 34 . 36 . 37 . 38 . 39 . 40 . 43 . 43 . 44 . 45 . 82 . 100 . 103 . 104 . 105 . 106 . 107 . 108 . 110 . Ill . c 63, s. 22 . c 69 . . *. 3 . 4 . 5 . 7 . c 74 . . s. 2 . c 76. . . s. 7 . 8 . 11 . 37 . 58 . 84 . 88 . 92 . :} 93 :} :} 1836 i i ll2to y ) 117 . 3 1 142 . G &7 Mm. 4, c. 71, s. 12 . « 1 G9 . 114 76 Eefeience to Rates and raragrayhs. H. 124 H. 265 H. 265, 266, 278, 281, 296, 297 H. 30, 47, 133, 134 H. 265 H. 114, 132 H. 83 H. 147 H. 203 H. 61,89 H. 195,210,216,246,247,248 H. 265 H. 266, 269, 277, 278, 291, 293, 297 H. 266, 269, 272 H. 269, 272, 274, 275, 276 H. 266,281, 291 H. 291 H. 266, 277, 278, 280, 297 H. 278, 279, 297 H. 28, 114 H. 311 H. 268, 312, 313,314,315,318 H. 302 H. 154, 159, 168, 169 H. 153, 154, 156,159, 160, 163, 164 167, 210, 226, 227, 228, 229, 230, 231,246 H. 166,304' H. 170 H.319 H. 28, 193, 194 Co. 28 P. 267 P. 2 P. 267 P. 268 Ch. 206 Ch. 207* Pol. 7 Bo. 127 P. 76 ; Co. 77 Bo., B. w. 297 Bo., B. w. 265 L. & W., Bo., B. w. 27 L. & W. 113,265; Bo. 249 Bo. 28, 32, 62, 66, 68, 71, 88, 92, 129, 153, 154; B. w. 28, 95, 113, 116, 126, 195, 199, 249, 252, 254, 268, 269 Bo., W. w. 266, 269, 272, 274, 276, 280, 285, 297 Co. 126 Co. 126 P. 76; B. w. 10 H.121 P. Const., H., L. & W., Co. 40, 41, 56; L. & W. 121; S. 49; B. w. 50 P. Const., H., L. & W., Mil., S., G. s., B.w. 85, 86, 144, 234 ; Ch., Bo., 144, 234 ; Co. 85, 86 j Pol' 144 218 AD. 1836 G & 7 11 m. 1 1837 1 &2 Fi 1838 1839 l&2rj 2&3 /^) GENERAL TABLE OF STATUTES. Reference to Hates and Paragraphs, c. 8G, $. 9 . •1 18 . 29 . : P. 28 30 . .] c. 96. . P. 95, 271; Co. 107 i. 1 . P. 95, 96, 97, 134 ; Const. 93 ; B. w. 95 2 . P. 132, 133 3 . P. 28, 99, 100, 265 ; S. & V. 28 4 . P. 101 5 . P. 139, 140, 141 6 . P. 171,172,173,174,178 7 , P. 171,173, 175, 176, 177, 180 o.l03.« . 1 . Bo. 127 f. 104,^ . 5 , B, w. 197, 208 6 . Bo., B.w. 311 10 .• Bo., B.w. 299 c. 14. , , P. 28 c. 22,*. 19 . *| 20 . 1 P. 28 25 . *.i c. 45, * 1 . P., H. 138 2 . P. 83, P., H. 138 7 . P. 138 c. 68. , , Co. 28 c. 69, s 2 . P., Const., IL, L. & W., Ch. 121 ; 3 . Co. 129 8 . P., Const., H., L. & W. Mil., S., G. 8., B.w. 86, 235; Ch. 235; Co. 86 ; Bo. 235 c.78,». 15 . Bo., B. w. 297 29 . Bo., 67, 196, 265 43 . Bo., B. w. 299 44 . Bo , w. 271 c. 81. , P. 28 s 1 . Bo. 30, 66, 70, 88, 129, 196, 197, 199, 215,265; B. w. 66, 129, 195, 196, 197,215, 265 3 . Bo., B.w. 67, 68, 129, 196, 199,265 ; Co. 256 c. 56,8. 118. P.,W.b.2l c.28,s 1 . B. w. 28, 38, 48. 49, 50.61, 77, 95, 97,113, 115,116,126,254 2 . B. w. 254 c. 51. , P. 267 c. 62, « 3 . P., Const., H., L. & W.. Ch., S., G. s., Pol., Bo., B. w. 145 34 . .1 P., Const., H., L. & W., Ch., 121. 35 . ./ 122; Co. 129 36 . P. Const., H., L. & W., Ch. 121 ; Co. 129 c. 82. , , Pol. 126 c. 84, «. 1 . P. 271 2 P. 265 c. 93. , L. & W.27 3. 1 3 4 :) Pol. 26 Pol. 268, 271 12 to 16 P.>1. 268 18 . . Pol. 28, 280 20 . . Co. 28 ; Pol. 28, 268 21 . . Pol. 114,268 22 . . Pol. 153, 268 GENERAL TABLE OF STATUTES. 219 A.D. Heferetice to Rates and Paragraphs. 1839 3 & 4 Pic. . c. 93, s. 23 . . Pol. 249, 259, 260, 266, 269, 272, 280, 284, 296 Pol. 268 Pol. 7, 9 Pol. 7, 22 1840 3 & 4 Vic. . a, 15, «, 28 . . P. Const., II., L. & W., Ch. 122 ; Go. 129 P. Const., H., L. & W., Mil., Ch. 311 B, w. 28, 95, 113, 254 B. w. 113 P. 28 Pol. 268 Pol. 28, 32, 71, 92, 107, 126, 255, 260, 268 Pol. 92 Pol. 196, 268 Pol. 196, 268, 272 Pol. 196 Pol. 153, 196, 257 Pol. 196, 268 ^8 1841 3 & 4 Pic. . c. 93, s. 23 . • >» 24 . > > 27 . ) > 28 . 3 & 4 Pic. . , (?, 15, s, 28 . t » (?, 26, *. 1 . »i 2 . a c.28,5. 1 , i i •i f t ) c. 29,5. 1 . *f. C.88,*. 1 . >f 3 . i) 4 . a 5 , t } 6 . } 1 7 . ft 8 . a 9 . a 13 . .*! t$ 13 . t i 17 . n 20 . i ) 21 . a 25 . >i 27 . A i* 28 , .J i » 29 . >t 34 . ii 35 . >i c. 89, ss. 1, 2 it c. 93, s. 1 . t » c. 99,*. 17 . , 4 & 5 Fic. . c. 7,*. 9 . . 1 >> c. 32, *. 1 . i > c. 36. . . . )) c.45,«. 1 . • > f 2 . • ) ) 3 . • a 4 . , i y 7 . • » ) 8 . . ) ) 9 . . 10 to 13 ti 14 . • ii 16 . > > c,48,ss.l,2. 3 > c. 49, «. 1 . f> 2 . 5 Pic. . • . c. 7,«. 1 . ;} Pol. 2s Pol. 268, 271 L. an 8 days. a. warrant to be shown, and copy allowed. b. expenses to he deducted from pro- ceeds of sale. c. overplus, if demanded, to be re- turned. (316) If no sufficient distress in the county, justice of other county may back the warrant. a. sale in such other county. b. application of proceeds. c. if no distress, committal, &c. d. justice backing warrant not an- swerable for irregularity in the original. (317) Costs of levy by distress, copy of charges to be given. 226 LOCAL TAXATION — APPENDIX (a). Poor's Rate. TABLE OF STATUTES. m ♦ No. of Parai'raph. No. of Faragraph. 18Eliz.c.3,s.l. . . . 268 17 Geo. 2 c. 38, S.2. . . 280, 292 43 Eliz.c. 2, s, I. . . .16, 28, 37, 38, 39, 40, 41, 42, 43, 'o'o, 73, 74, J > 3. . . 265, 266, 277, 279, 283, 292, 295 75, 76, 87, 95, i 5 4. . . 154, 158, 168, 114, 116, 119, 267, 286, 288 134, 265, 266, J , 5. . . 155,286 267, 269, 273, , J 6. . . 163,167,265 277, 278, 283, 5 J 7. . . 218, 219, 242 292, 295, 297 J J 8. . . 247,248 2. . . . 119, 265, 266, 5 > 9. • ;|248 267, 295 ,• > 10. 3. . . 225, 278, 292 i } 11. ! ! 116,217,265, . ,, 4. . . 215,216 294, 295 ;, 5. . . . 28,210,268 ) } 12. . . 117, 154 6. . . .154, 158, 286, 287, 288 J f 13. . . 131, 139, 140, 141, 161, 165, 7. . . . 267 265, 295 8. . . 19, 134, 154, J) 14. . . 265,267,295 265, 297 J J 15. . . 11,265 9. . . 134,265,297 18 Geo. 2, c. 20, S.3. . . 267 10. . , .1 25 Geo. 2, c. 36, S.5. : :}- 11. . . . >267 ) 5 8. 7 Jnc. 1, c. 4, 5. 8. . .) 27 Geo. 2, c. 20, s. 1. , . 267,313 13 andU Car. 2, c. 12, i .17. 11, 74, 134, J t 2. . . 313 265, 297 7 Geo. 3, c. 37. , , . . 97 f J 21. 119 ,, c. 39, s». 16 to 21. 28 3 ) 22. 119,267 ,, c. 73. , , . . 97 3 fVm. and Mary, c. 1 1, a .12. 311 18 Geo. 3, c. 19, 8.2. . . 267 8 & 9 Wm. 3, c. 30 . . . 168,288 , , 4. . . 28,271 2 & 3 June, c. 6, s. 1. 2. \ '.}^^ > > 5. G. f.n 5Geo.l,c.8,s.l. . \ \ 266, 267 22 Geo. 3, c. 83. , , . .13, 203, 266 2. . . . 277 , ) S.7. . 138 9 Geo. 1, c. 7, s. 2. . , . 267, 271 , , 8. .1 3. . . . 308 } f 10. , .>266 4. . . . 28,268 } } 12. ./ 3 Ceo. 2, c. 29, s. 9. . . 28 f } 17 to 20 . 28 5 Geo. 2, c. 19,«. 1. . . .162, 179,243, 24. . 266 288, 290 28 Geo.' 3, c. 49, 8. 1. . .i 2. . , 3. . , ;}305 2. 3. ! . 307 12 Geo. 2, c. 29, «. 2. . . 28 4. . 13 Geo. 2, 0.18, 5.5. . . 305 32 Geo. 3, c. 57. S.6. . ! /28, 267 ,, 7. . . 28 11. . 16 Geo. 2, c. 18,5. 1. . 306 , f 12. . 3. , . 306 33 Geo. 3, c. 55, s. 1. . ! 267 17 Geo. 2,c. 3, s. 1. . , . 138 , , 3. . . 316 2. . .U39, 140, 141, .1142 35 Gco.S,^ 101 , «. 2. . . 28, 267 3. . 36 Geo. 3, c. 23. « . . . 271 ,,c. 37,.v. 1. . . 120. 266 39 & 40 Geo. 3, c .47. . . 97 ,, c. 38, s. 1. . 265,266,267, }> c . 99. *. i J8. . 28 269, 271, 272, 41 Geo. 3, c. 23, s.l. . . 163, 167, 229, 273, 277, 279, 230, 271 283, 284, 28;-), , , 2. . . 226, 227,271 292, 295, 297 J > 3. . . 231, 246 LOCAL TAXATION APPENDIX (a). 41 Geo. 3, c. 23, s. 4. . 3, c. 90, *. 42. 58 158 to 161.' 3, c. 124 . J , w. 1 to 3 3, e.49,*. 1. . 2. 4. 5. 8. 3,0.146, «. 1. , c. 160, M. 1 3, C.170, «. 9. 11. 12. 3, c. 43, s. 8. C.50,*. 12. c.51,«.12. f. 137, sA. 3, c. 93. to 7. 1. 2. 3. 4. 5. *. 6. (^Schedule e. 94, *. 2. c. 69,*. ]. 3. 6. 7. 70, s. 7. ?. 12. . 8.\. 2. 3. 7. 8. 9. 12 to .13. 17. 19. 20. 22. 23. to) No. of Paragraph. 156, 158, 159, 173, 287, 288 159, 288 154, 156, 160, 163 228 163, 164 271, 294 1267 28 267 28 266, 277, 279, 280, 283, 292, 297, 304 271, 280, 287, 289, 290, 304 289, 304 304 297 }28 311 203, 305, 27 218, 219 },. 268 237 237, 238 238 317 237 28 [83 131, 266,268, 293 83 -28 267, 14. 297 265, 297 203 266 28, 265, 297 28 267 28 267, 268 83,95,97,232 233 154 83 59 Geo. 3, c. 12, *. 24. 25. 2ff. 29. 35. , , c. 85. . . I & 2 Geo. 4, c. 85, s, 3 Geo. 4,' c. 23, s. 2. 4 Geo. 4, c. 64, s. 7. , , *. 4. et 5 Geo. 4, c. 83, s. 15. , , c. 85. . . 6 Geo. 4, c. 50, S.9.. 7 Geo. 4. c. 64, ss. 25 IJi. 8 Geo. 4, c. 17. . , , c. 31, s. 9 Geo. 4, c. 40, *. 29. , , 36 to 44. 9 Geo. 4, c. 44, s. 59. I I Geo. 4, c. 5, s. 2. 1 & 2 /^?«. 4, c. 42, ss. ,, c. 59, *. 1. 2. , , c. 60, s. 32. S3. ,, 39. 2 ^w. 4, c. 42, s. 1 . 2 ^m. 4, c. 45, s. 56 3 & 4 Wm. 4, c. 30. . ,, s.\. 2. , , 90, *. 4 & 5 //'/«. 4, c. 76. . *. 2. 3. 13. 14. 15. 16. 17. 18. 20. ,, 21 to 25. 23. 26, 27. 28. 34. 35. 36. 42. 46. 47. 48. 52. .3 seq to 28.J • . 237,238 15. . 28 . 97 . 28 38 to 5 227 No. of Paragraph. 267 . 267, 268 . 83 •|28 .* 210, 309 102^ •V28 -267 :} 266 297 266 28 28,267 37 38, 39 267 265, 260, 268 293 300 279 28 300 267, 300 300 28 268 l28 . 268 . 125 . 102, 154, 265 . 103,265 . 300 . 297 . 266, 267, 269, 272, 273, 277, 279, 280, 292, 297 . 297 . 28 q2 228 Poor's Rate. LOCAL TAXATION — APPENDIX (a). 4&5Af 5&(j }f G & 7 // 4.. 6,*. 54. 5G. 58. 63. 71. 72. 77. 78. 82. 83. 84. 89. 92. 93. 94. 95. 97. 98. 99. lUO. 101. 105. 107. 108. 109. r/l.4, c. 69. . s. 3. 4. 5. 7. c. 76, *. 11. 142. (. 4, c. 71,s,69 70 86. S.9, 18. 29. 30. No. of Paragraph. [267 267 28 .267 28, 267 271, 280 [267 267, 292 267 267, 292, 300 267, 292, 300 .300 2, 3, 11, 13, 16,19 267 [28 267 268 76 40, 41, 56 85, 86, 144 154, 173, 178, 234 28 6 & 7 IVm. 4, c. 96. s. 1 1 P'ic. c. 14 . . . ,, c. 22,«. 19. . 20. . 25. . c. 45,«. 1. . 2. . 7. . c. 69, a. 2. . 3. . 8. . ,, c. 81. . . . 1 & 2 r/c, c. 56, «. 118. 2 8c 3 Fie, c. 51. . . c. 62, 8. 3. 34. ,. 35. 36. ,, c. 84, «. 1. 2. 3 Fic.,c. 15,*. 28. . 3«&4 Fic.,c. 26, s. 1. 2. ,, c. 29,5. 1. , , c. 89, ss. 1 & ,, c.99,s. 17. 4 & 5 Ftc, c. 7, s. 9. ,, C.32, *. 1. ,, c. 48,*. 1. 2. 5 Fie, c. 7, s. 1 . No. of Paragraph. 95,271 95,96,97,134 132, 133 28, 99, 100, 265 101 139, 140, 141 171, 172, 173, 174, 178 171, 17.3,175, 176, 177, 180 28 . 138 . 83,138 . 138 ||l21 .' 86,235 . 28 . 24 . 267 . 145 • 1 121, 122 ! 121 . 271 . 265 . 122 •}311 *. 28 . 59, 73.311 :}- . 59, 73, 31 1 LOCAL TAXATION APPENDIX (a). 229 LOCAL TAXATION, RATES AND ACCOUNTS. Poor's Rate. DEFINITIONS AND REFERENCES. The terms here defined, when used in this summary in the extended, or contracted, or arbitrary sense affixed to them by the following declarations and definitions, will be cited thus, * parish.' Z Number. Wherever a word is used importing only the single number, IT shall be understood to include several persons, parties, matters, or things, as well as one person, party, matter, or thing respectively, unless there be something in the subject or context repugnant to such construction. 4 & 5 Wm. 4, c. 76, s. 109. 3 Gender. Wherever a word is used importing only the masculine gender, IT shall be understood to include females as well as males, unless there be something in the subject or context repugnant to such construction. 4 & 5 JVm. 4, c. 76, s. 109. 7 * County' Will always mean county, riding, and division. When the words county, riding, and division are used together, the word * division' is construed to mean not such districts as boroughs, cinque ports, &c., but only such divisions of counties as are analogous to counties, and. have separate commissioners of the peace, acting in like manner as in an entire county at large. Evans qui tarn. v. Sf evens, 4 T. R., 224, 459. Such are the divisions of the county of Lincoln, known by the names of the parts of Holland, Lindsay, and Kesteven. ' County or place.* In the words * county or place' the word * place' will include borough, liberty, division of a liberty, precinct, county of a city, county of a town, cinque port, town corporate, and every other place for which any justices of the peace may act separately, not being a * county,' but the name of which, if inserted, would be of co-ordinate importance in the sentence with the word * county.' 11 'Parish.' Where, by reason of the largeness of parishes, the inhabitants cannot reap the benefit of the Act of the 43rd Eliz. for the relief of the poor, TWO OR MORE oversccrs of the poor shall be yearly chosen and appointed within every township or village of such parishes, 13&14 Car.2,c. 1% s. 17. And THE OVERSEERS of the poor within every such township or place, 13&14 Car. 2, c. 12,5. 17; 17 Geo. %c. 38, «. 15. 230 LOCAL TAXATION APPENDIX (a). Poor's Rate. DEFINITIONS AND REFERENCES-conrin«et/. although there are no churchwardens of such township or place, 17 Geo. 2, c. 38, ». 15. shall from time to time do, perform, and execute all and every the Acts, powers, and authorities, for the necessary relief of the poor, 13 & 14, Car. 2, c. 12, .?. 17. and other matters and things relating to the poor, as churchwardens and overseers may do, perform, and execute by this Act, or any former statute concerning the poor; The enactment only imposes on the overseers of townships the duties of overseers of parishes created by the 17 Geo. 2, and by previous Acts. But it has always heen the practice, and it would no doubt be supported by the courts of law, to consider all Acts which in terms refer only to overseers of parishes as applying equally to overseers of townships and villages, although the latter, as is very frequently the case, are not named. and shall lose, forfeit, and suffer all such pains, forfeitures, and penalties for neglect, abuse, or non-performance thereof, as churchwardens and overseers of the poor are liable to. 17 Geo. 2, c. 38, s. 15. a. The word * parish ' shall be construed to include any parish, city, borough, town, township, liberty, precient, ville, village, hamlet, tithing, chapelry, or any other place or division, or district of a place maintaining its own poor, whether parochial or extra-parochial. 4 & 5 Wm. 4, c. 76, s. 109. 12 * Parish or place.* In the words * parish or place,* the word * place * will include every place not being a place maintaining its own poor, the name of which, if inserted, would be of co-ordinate importance in the sentence with the word * parish.' 13 ' Union.' The word ' Union' shall be construed toinclude any number of 'parishes' united for any purpose whatever under the provisions of this Act, or incorporated under the Act made and passed in the 22nd year of his late Majesty, King George III., intituled An Act for the better Relief and Employment of tlie Poor (c. 83), or incorporated for the relief and maintenance of the poor under any local Act. 4 & 5 Wm. 4, c. 7G, «. 109. 16 * Overseers.* The CHURCHWARDENS of cvery parish, and four, three, or two substantial householders there, nominated yearly, under the hands and seals of two or more 'justices' in the same county, shall LOCAL TAXATION — APPENDIX (a) . 231 DEFINITIONS AND REFERENCES— cow/jViwec^. be called ' overseers of the poor' of the same parish. 43 Eliz. c. 2, «. 1. a. The WORD 'overseer' shall be construed 10 mean and include overseer of the poor, churchwarden, so far as they are authorized by law, to act in the manage- ment or relief of the poor, or in the collection or distribution of the poor rate ; assistant overseer, and any other subordinate officer, whether paid or unpaid, in any parish or union, employed therein in carrying the laws for the relief of the poor into execution. 4 & 5 M'm. i, c. 76, s. 109. 19 ' Justice.' ' Justice of the peace.' The words 'justice* or 'justice of the peace' (when the jurisdiction is not specifically mentioned) shall be construed to include justices of the peace of any county, division of a county, riding, borough, liberty, division of a liberty, precinct, county of a city, county of a town, cinque port, or town corporate. 4 & 5 fVm. 4, c. 76, s. 109. a. Mayors, bailiffs, and other head officers of towns, places corporate, and being justices of the peace, shall have the same authority within the limits and precincts of their jurisdictions as is appointed to ' justices ' of counties. And NO OTHER JUSTICES of the peace shall enter or meddle there. * 43 Eliz., c. 2, s. 8. See a similar provision in the 50 Geo. 3, c. 44, s. 4, applying to the verifi- cation and audit, hy justices, of overseers' accounts, and to the appeal, by overseers, against disallowances and reductions in their accounts. But this statute gives to the overseers, in towns corporate and cities, a right to appeal from their corporate justices to county justices^ if there he not four justices in the town or city. b. Every alderman of the City of London, within his ward, 232 LOCAL TAXATION — APPENDIX (a). Poor's Rate. DEFINITIONS AND REFERENCES— con//««erf. shall and may do, and execute in every respect, fio much as is appointed and allowed, by this Act, to be done and executed by one or two justices of the peace of any county. 43 Eliz. c. 2, 8. 8. 20 ' One justice.' If authority be given to * one justice,* ONE OR MORE may exercise the authority. R. V. Hutton, 2 Salk.y A77. R. v. Weak, 5 C. and P., 135. 21 ' Two justices.' If authority be given to * two justices,' TWO OR MORE may exercise the authority. One alderman in London within his ward may do eyerything which two county justices may do under the statute 43 Eliz., c. 2. See above (19 6.). R. V. Hutton, 2 Salk. 477. R. v. fVeafe, 5 C. and P., 135. 22 * Quarter sessions * Will include general sessions, or annual sessions, or quarter sessions of the peace, or any adjournment thereof respectively. Whenever power is given to the justices at quarter or other sessions, the power is given to the major part of the justices assembled at such sessions. 24 * Poor Law Commissioners.' The words ' Poor Law Commissioners' shall be taken to mean the Poor Law Commissioners for England and Wales, appointed by jiuthority of an Act passed in the fourth and fifth year of his late Majesty King William IV., intituled An Ad for the Amend- ment and better Administration of Laws relating to the Poor in England and Wales. 1 & 2 Fie, c. 56, s. 118. 25 ' Common gaol ' Will include house of correction. See 4 Geo. 4, c. 64, s. 4, et seq., and s. 10. But vagrants, rogues, and vagabonds, can only be committed to liouses of correction. 4 Geo. 4, c. 64, *. 7. LOCAL TAXATION — APPENDIX (a). 233 RATES. PURPOSES OF THE RATE. 28 The ' overseers' shall take order to raise, weekly or otherwise, by taxation, a. a convenient stock of flax, hempj wool, thread, iron, and other ware, and stuff to set the poor on work; b. and also competent sums of money for and towards the necessary relief of the lame, impotent, old, blind, and other persons, poor, and not able to work ; and also for putting out of poor children to be apprentices ; 43 Eliz.,c. 2,«. 1. C. and to erect, build, and set up, in fit and convenient places of habitation, on wastes, or commons within their parish, convenient houses of dwelling for the impotent poor. 43 Eliz., c. 2, s. 5. The poor's rate was the first local tax for the imposition and collection of which appropriate directions were given by statute, proper officers invested with the duty, and intelligible and accessible remedies provided both for the officers assessing the tax to vindicate their powers, and for the persons assessed to secure them against injury in the assessment, in the levy, and in the appropriation of the tax. It Avas difficult or impossible to make so complete a provision for every case in which expenditure was con- templated for local public purposes, especially in those cases where the amount of money required was small. Use has therefore been wisely made of the machinery contrived for the imposition and levy of poor's rates, in many matters having no relation to the original purposes of these rates. But though these secondary purposes of the tax are very numerous, the amount applied to the whole of them has never been equal to that applied at the same time to the original purpose ; and the rate, numerous as are its other applications, still retains the name of poor's rate significant of what has always been its main purpose. Purposes incident to the relief of the Poor. Generally the rate is applicable to the payment of charges incidental to the execution, by public officers, of the statutes for the relief of the poor, whether such charges are expressly mentioned in any statute or not. These incidental charges need not be particularly enumerated ; the following, how- ever, are a few of them enumerated : — Maintenance of the poor in workhouses, 4 & 5 Wm. 4, c. 76, *. 26. Out-door relief to the aged and infirm, ib. s. 27. „ „ able-bodied, ib. s. 52. ,, in cases of emergency, ib. s. 54. .Casual relief to the poor, 4 & 5 fVm. 4, c. 76, s. 54. Medical relief, ib. Building, altering, enlarging, purchasing, hiring, and fitting up of work- houses, 9 Geo, 1, c. 7, «. 4; 22 Geo. 3, c. 83, ss. 17 to 20; 59 Geo. 3, c. 12, ». 8 ; 4 & 5 fVm. 4, c. 76, ss. 21 to 25 ; 5 & 6 rVm. 4, c. 69, ss. 3, 4. Putting out apprentices, 43 Eliz., c. 2, s. 5, and subsequent Acts. Register of apprentices, 52 Geo. 3, c. 146, s. 1. Putting apprentices to the sea service, 2 «& 3 Atme, c, 6, «. I & 2. 234 LOCAL TAXATION — APPENDIX (a). Poor's Rate. PURPOSES OF THE RATE. Purposes incident to the relief of the Poor — continued. Register and regulation of parish poor infants within the Bills of Mortality^ 7 Geo. 3, c. 39, 8s. 16 to 21. Charges of medical examination, and of conveying and maintaining pau- per lunatics, 9 Geo. 4, c. 40, ss. 36, 38. „ for relief to prisoners during their confinement in gaols which are not county gaols, 52 Geo. 3, c. 160, **. 1 to 7. Costs of relief to persons under orders of removal, 4 & 5 JVm. 4, c. 76, s. 84. Suspended orders, 35 Geo. 3, c. 101, s. 2, and 49 Geo. 3, c. 124, «. 1 to 3. Removal of natives of Guernsey and Jersey, 11, Geo. 4, e. 5, s. 2. Reimbursing the charges of parish officers for maintaining and removing certificated persons, 3 Geo. 2, c. 29, *. 9. Providing land for the poor, 59 Geo. 3, c. 12, m. 12 to 14 ; 1 & 2 fVtn. 4, c. 42, ss. 1 to 5 ; ib. c. 59, m. 1, 2 ; 2 Wm. 4, c. 42, ». 1 ; 5 «& 6 Wm. 4, c. 69, s. 4. Costs of appeals, supporting or resisting orders of removals, 4 »& 5 Wm. 4, c. 76, s. 82. The costs of appeals against overseers' accounts cannot be paid out of the poor's rate, R. v. Joh?isony 6 A. Sc E., 340. Where over- seers can successfully support a rate against an appeal, it would appear that the costs of the defence may be paid out of the poor's rate ; but qu., where the rate is amended or quashed ? Secondary Purposes. The secondary purposes to which parliament has authorized the applica- tion of the poor's rate, in addition to those originally contemplated, are described in the following list. Perhaps, however, there are some others which may have escaped notice : — Maintenance of Lunatics suspected of crime, 1 Fie, c. 14. Emigration, 4 & 5 fV7n. 4, c. 76, s. 63. Vaccination of residents, 3 & 4 Fie, c. 29. s. 1, expressly declared a charge on the poor's rate by 4 & 5 Fie. c. 32, s. 1. Allowances to discharged prisoners, 5 Geo. 4, c. 83. *. 15. Salaries, allowances, &c., to gaolers, &c., in certain cases, 55 Geo. 3, c. 50, s. 12. Salary to assistant overseer, 59 Geo. 3, c. 12, s. 7. Salaries to paid officers, 4 & 5 Hm. 4, c. 76, s. 46. Expenses of witnesses before Poor LaAV Commissioners, where allowed by the Commissioners, 4 & 5 /Fm. 4, c. 76, s. 14. Sums expended by constables in doing actual business of the parish in tlie relief or removal of vagrants, &c., 18 Geo. 3, c. 19, s. 4. County rate, 12 Geo. 2, c. 29, «. 2 ; 13 Geo. 2, c. 18, «. 7 ; 55 Geo. 3, c. 51, s. 12 ; 57 Geo. 3, c. 94, «. 2 ; 1 & 2 Geo. 4, c. 85, «. 3 & 4. But see the summary of County Rate (30 to 59). Borough rate in the nature of a county rate, 5 & 6 fVm. 4, c. 76, s. 92 ; 1 Fie. c. 81. Compensation by the hundred in places not contributing to the county, rate, 7 & 8 Geo. 4, c. 31, «. 15. Costs and compensations in the prosecution of felony in such places. 7 Geo. 4, c. 64, ss. 25 to 28. Militia. — ^Payment of fine for not providing men, 42 Geo. 3, c. 90, ss. 158 to 161. Making population returns, 3 & 4 Fie. c. 99, *. 17 ; 4 & 5 Fie. c. 7, s. 9. Printing a sufficient number of jury lists, 6 Geo. 4, e. 50, s. 9. Providing register offices, 6 & 7 hm. 4, c. 86, s. 9 ; and 1 Fie. c. 22, ss. 19, 20. Providing books and forms, 6& 7 ffm. 4, c. 86, s. 30 ; and 1 Fie. c. 22, s. 25. Fees of registrars, 6 & 7 fFm. 4, c. 86, s. 18, 29 ; 1 Fie. c. 22, s. 2.). Half the expenses incurred by overseers under recognizances in prosecut- ing masters for ill-treatment of parish apprentices, 32 Geo. 3, c.57, s.W. LOCAL TAXATION — APPENDIX (a). 235 PURPOSES OF THE RATE. Secondary Purposes — continued. Costs of constables in prosecuting persons keeping bawdy-houses, gaming- houses, or other disorderly houses, and 10/. to each of the two inhabitants entering into recognizances to prosecute, 25 Geo. 2, c. 36. ss. 5, 8. Costs of overseers in like cases, 58 Geo. 3, c. 70, ss. 7 & 8. Costs of prosecuting pawnbrokers for offences against the 39 & 40 Geo. 3, c. 99, su. s. 28. Remuneration to persons appointed by Testry to examine measures — and the cost of procuring measures, 55 Geo. 3, c. 43, s. 8. Allowances to discharged prisoners. (These are recoverable from the treasurer of the county on application by the overseer) 5 Geo, 4, c. 85. Making out, printing and publishing lists of voters, 2 JVm. 4, c. 45, 8. 56. Making a survey and valuation, 6 & 7 fVm.4:, c. 96, s, 3. PROPERTY IN RESPECT OF WHICH THE RATE IS IMPOSED. General Conditions of the Rateahility of Property. 35 No property is a subject of the rate unless it be locally within the ' parish.' " The assessments ought to be made according to the visible estate of the inhabitants in the town, both real and j)erso7taL^^ " No inhabitant is to be taxed to contribute to the relief of the poor in re- gard to any estate he ' hath elsewhere in any other town or place." Earb'/s Case, 1 Bott., 136. Properly in extra-parochial places. Thus all property situate in extra-parochial places, i. e. places not ' parishes (11),' is exempt from this tax. R. v. We/beck, 1 Bott., 50 ; R. y. Peterborough, ib., 69; Moxony. Ilorsenail, ib., 153; Doltinr/ v. Stokela7ie, ib. 45 ; R. v. Denham, ib., 48 ; R. v. Grafton, ib., 49. Property in other ' parishes.' Lands in parish A. allotted in lieu of common appurtenant to lands in tlie parish of B., and to be held in like manner as those lands, cannot be rated in B. but being locally in A. must be rated there ; R. v. Walsall, 1 Bott., 68 ; Kemp v. Spence, ib., 96 ; '' and any agreement between parishes to the contrary is absolutely void. R. V. Walsall, 1 Bott, 68. So as to ;7crso/?o/ property, — money invested in public funds, or in Govern- ment securities, is not a subject of the rate, R. v. Madder market, 1 Bott., 211. Nor money lent on security of glands lying out of the * parish.' R. v. White, 1 Bott., 199. The same would probably be the case with money lent on lands in the * parish ' wherein the lender resides. Occasional presence in the 'parish^ is sufficient in the case of ships, packets, &c., which are rateable, while absent, if they sail from or re- turn to the ' parish ' wherein their owners reside. R. v. White, 1 Bott., 199 ; R. V. Liverpool, 8 East, 445 n. ; R. v. CoUison, ib. ; R. v. Howard, ib. ; R. V. Nicholson, 12 East, 330; R. v. Shepherd, 1 Bott., 106 ; R. \. Jones, ib., 219. 36 No proi)erty is a subject of the rate unless it be visible within the 'parish.' See the preceding paragraph. This criterion of rateahility, though not very easily reconcilable with the liability of tithe, an incorporeal hereditament, is well established. Corporeal property. The rule would allow every kind of corporeal property, real and per- sonal, to be rated. It is only by virtue of the previous criterion (35) and the subsequent cri- 236 tOCAL TAXATION APPKNDIX (a). Poor's Rate. PROPERTY IN RESPECT OF WHICH THE RATE IS IMPOSED. General Conditions of the Rateability of Property — continued. terion of profitableness (37), and by the constructive exclusions of some kinds of corporeal properly (3S, 42, 43), that any corporeal property ob- tains an exemption from the tax. Incorporeal property. The present criterion would exempt all this class of property. But it does not exempt — • — Tithes ; For two kinds of tithes are made expressly liable by the statute — tithet impropriate (40) and propriations of tithes (41). The third kind, namely, the tithes of the efficient incumbent, parson or vicar, is made liable by con- struction (56). But this rule appears to exclude all other incorporeal hereditaments j — Other incorporeal hereditaments, as — —Rents, Sec, Thus rents, casual profits of manors, escheats, heriots, reliefs, fines on admissions, deaths, and purchases, and other casualties, are not rateable : first, with respect to property rateable in the hands of the occupier, — for to rate the receiver of the rent also would be to rate the property twice over. Earby's Case, 1 Bott., 135; R. \. Fandetvall, ib., 156; R.y, Al- der bury, ib., 210 ; per Lord Mansfield, Lord Bute v. Grindall, 185. secondly, with respect to property which is itself exempt, because this would obviously be to destroy the exemption which the statute is held to have created. — Franchises and easements. Profits of mere franchises or easements are exempt ; thus— Tolls of a lighthouse are exempt, R. v. Rrbotce, 1 Bott, 166 ; R. v. Tyne- mouth, ib., 225 ; E. v. Coke, ib., 254 ; R. \.\Fowke, 5 B. & C, 514 n. but the house itself being visible, &c., is rateable ; R. v. Fowke, 5 B. & C, 514 n. Tolls of a market are exempt, R. v. Bell, 1 Bolt., 237 ; R. \. Eyre, 12 East, 418. Tolls of a ferry are exempt, R. v. Nicholson, 1 Bott., 102; Jf'illiam v. Jones, ib. 103. but the boat being visible, &c., is rateable ; A mere right of fishing, without an interest in the soil, is exempt, R, v. El/is, 1 Bott., 232. but if the right accompanies an interest in the soil, it is rateable as land ; R. V. Ellis, 1 Bolt., 233. Generally, when the franchise or easement accompanies an interest in the soil, the profit is rateable as a profit of the land; R. v. Bell, 1 Bott., 209 ; R, \. Nicholson, ib., 102. — Commons. Commons, whether appendant, appurtenant, or in gross, being mere ease- ments are exempt; R. v. Churchill & Booth, 4 B. & C, 750; Kemp v. Spence, 2 B. Rep. 1245 ; R. v. Sadbury, 1 B. & C, 389 ; R. v. Watson, 5 East, 480 ; R. v. Tewkesbury, 13 East, 155. — Ways. Rights of way on the same ground are exempt ; R. v. Jolliffe, 2 T /?., 90 ; and Privilege of entry ; R. v, Trent & Mersey Navigation, 4 B. & C, 57. — Offices. Offices are exempt; R. v. Shalfleet, 1 Bott., 160; R. v. White, ib., 199. except in as far as they confer an interest in land, houses, &c. ; Jyr v. Smallpeace, 1 Bott., 154 ; R. v. Eyles, ib., 183. . — Pensions. It is said that the pension of a parson is rateable ; per Nares J, in Lowndes V. Home, 1 Bott., 1 75 ; LOCAL TAXATION — APPENDIX (a). 237 PROPERTY IN RESPECT OF WHICH THE RATE IS IMPOSED. General Conditions of the Rateability ofPro^erty — continued. this, however, probably applies only to a pension in lieu of tithe. See (56, 57,58). — Advoivsons, dignities^ and other incorporeal hereditaments. The liability of advowsons, dignities, corodies, and annuities has not been agitated, but on the principles applicable to the incorporeal heredita- ments above described they are doubtless exempt. — Incorporeal rights joined with occupation of the soil. But in all these cases, if there beany several occupation of the soil, this being local, visible, &e. renders the occupier rateable : thus — A waggon way with possession of the soil is a subject of rating; /?. v. Bell, 1 Bott., 209. Common with possession of the soil is a subject of rating; R. v. Sadbttry, I Bott., 244. R. v. Watson, 1 Bott., 216. The rule also excludes the following kinds of profits : — — Personal profits. Profits of labour, talent, or personal application are exempt ; the fees of a physician or barrister, see Lord Mansfield, 3 Burr., 1341 ; the profits of an attorney, R. v. Starlifant, 1 Bott., 207 ; the salary of an officer in the salt office, R. v. Shalfieet, 1 Bott,, 160 ; of a clerk in the customs, R. v. White, 1 Bott., 199 ; of a merchant's clerk, R. v. White, 1 Bott., 199 ; of a captain in the merchant service, R. v. White, 1 Bott., 199 ; the pay of officers or sailors in the navy, R. v. White, 1 Bott., 199 ; the profit of a silk throwster's labour in cleaning and throwing his em- ployer's silk, R. V. Sherborne, 1 Bott., 221. — Interest of money. Money invested in public funds or in government securities is exempt, R. V. Maddermarket, 1 Bott., 217 ; money lent on security of lands lying out of the parish is exempt, 7?. v. White, 1 Bott., 199 ; Qy. if lent on lands in the parish where the lender resides "? 37 No property is a subject of the rate unless it be productive of a private profit within the * parish.' It must constitute an * ability ' of the rate-payer. 43 Eliz., c. 2,s.l. The preceding criteria, (35) and (36), combined with the present, consti- tute the poor's rate, and other rates and taxes assessed in the same manner, taxes on property, not taxes on income. There must be a local (35) visible (36) property. This being productive of a profit (37) or income, — the possessor or occupier then becomes rateable on the amount of this profit or income. But an income of the same amount, not derived from a local visible property, is not a subject of these taxes. The leading principle in this system of taxation, therefore, is, that it affects only property productive oi profit or income. It follows that the two great classes of exemptions are, — First, o( all pro- perties which do not produce profits or income, such as money in hand, furniture, &c., in the use of the owner. Secondly, of all incomes not derived from pro- perty, such as the profits of a man's labour, skill, or talent. 1 . Property dedicated to the public. The following kinds of real property, not being productive of a private profit anywhere, are excluded : — Property held exclusively for public purposes, barracks, Lord Amherst v. Lord Somers, 1 Bott., 188 ; R\. Terrott, 1 Bott., 213; crown property, palaces, parks, (but this appears to be an exemption of the king rather than of the property, for this becomes rateable when occupied for the'private benefit of a subject,) R. y. Matthews, 1 Bott., 170. 238 LOCAL TAXATION — APPENDIX (a). Poor's Rate. PROPERTY IN RESPECT OF WHICH THE RATE IS IMPOSED. General Conditions of the RateahiUty of Property — continued. churches, chapels, &c., R. v. Woodward, 1 Bott., 20O ; 3 & 4 IVm. 4, c. 30. charitable institutions — schools, H. v. IValdo, I Bott.y 182. hospitals, R. v. St. Lukes Hospital, 1 Bott., 157; R. v. St. Bartholomew' t^ ib., 10. but, Union workhouses have been recently held liable, R. v. Guardians of Wallingford, 2 P. Sf D. 226, sed quare. — Public works, the tolls and profits of which are not applicable to private purposes, are exempt, R. v. Commissioners of Salterns Lead Mine, 1 Bott., 198; R. V. Inhabitants of Liverpool, 7 B. Sf C, 61 ; R. v. Trustees of Vie River Weever, ib., 70 n. ; R. v. Sculcoates, 1 Bott., 101 ; R. v. the Com- missioners for Lighting Beverley, 6 A. 8f E., 645. And the property of municipal corporations, the income of which is appli- cable in aid of the borough fund (5 & 6 JVm. 4, c. 76. *. 92), is also exempt, R. v. the Corporation of Liverpool, Q A. Sf E. 435, except insofar as it is made liable by the 4 4r 5 f^io. c. 48. See post (76 b). 2. Public properti/ in private use. But if any part of any such public properties be productive of a private profit, such profit becomes a subject of the rate.* The following are therefore liable to the rate : — an officer's apartments in barracks, R. .v. Terroit, 1 Bott., 213 ; private apartments, &c., in colleges ; free-schools, &c., R. v. Gardner, 1 Bott., 167 ; R. V. Catt, ib., 205 ; alms-houses and charity-lands, occupied by alms-people, R. v. Munduif, 1 Bott., 211 ; R.\. Green, 9 B. 8f C, 203 ; crown property in the hands of private occupiers, Lord Bule v. GrindaU, 1 Bott., 185 ; R. v. Matthews, ib., 170 ; R.y. Hurdis, ib., 191 ; A>/r v. Small- peace, ib., 154 ; parts of churches, chapels, &c., occupied not for purposes of public wor- ship, or charitable education ; 3 & 4 fVm. 4, c. 30 ; lunatic asylums, to the extent to which profit is made by private patients, R.\. St. Giles's, York, 3 B. Sf A. 57'S; apartments rented in a prison, R. v. Eyles, 1 Bolt., 183. 3. Private property not producing its profit in the ' parish.' And property productive of private profit, but not prodticing the profit within the pai'ish, is exempt within that parish. As land in one * parish ' converted into a drainage for the improvement of lands situated in another parish, R. v. Sculcoates, 1 Bott., 101 ; but if tolls were payable, or other profits were received in respect of such land, it would be a subject of the rate, R. v. Sculcoates, 1 Bott., 101. 4. Private property not producing any profit. Personal property in a man's own use is exempt, as not producing a profit or income, as household furniture in a man's own use, R. v. JVhite, 1 Bott., 199. Qy. — Of household furniUue let iu lodgings, and furnished houses by upholsterers, &c. ■? So hard money iu the owner's hands is exempt, R. v, Whitt, 1 Bott., 199. but qy. when lent on security of lands within the parish 1 R. v. White, 1 Bott., 199. And even trading capital or stock in trade is exeuipt, if it be not actually profitable, R. v. Macdonald, 1 Bott., 226. 5. Private property ceasing to be profitable. Generally any property ceasing to be profitable ceases to be a subject of the rate, R. v. Waldo, 1 Bott., 182 ; R. v. Sculcoates, 1 Bott., 101. G. Properties conjointly profitable.' If one kind of property be necessary to the production of the profits of another, only one of such kinds of property is a subject of the rate. LOCAL TAXATION — APPENDIX (a). 239 PROPERTY IN RESPECT OF WHICH THE RATE IS IMPOSED. General Conditions of the Ratcahility of Property — continued. Thus cattle and stock on a farm, necessary to produce the profits of the farm, are not subjects of a rate, R. v. Barking, 1 Bott., 145. But if they produce a profit separate from the farm, as cattle kept for sale on food not the produce of the farm, as on oil-cake, &c., become a sub- ject of the rate, being local (35), visible (36), and profitable (37) within the parish, R. v. Eroion, 1 Bott.^ 220. 7. Measure of profit. The profits of personal property are subject to the rate only to the extent by which they exceed the expenses of the owner and his family, and his debts and liabilities, R. y. White, 1 Bott,, 199. 1. Property Liable Expressly. 2. Property Liable by Implication. 1 . Property Liable Expressly. 38 Lands (in occupation) in the parish. 43 EUz. c. 2, s. 1. The word ' lands ' has not here the extensive signification which the word generally has in legal language. By its own force the word ordinarily denotes the whole body of the soil itself, including minerals, &c., and the growing produce upon the soil, such as timber, &c. But the word has, in this statute, received a peculiar construction by reference to other terms used in connexion with it. For any property to be rateable, it must produce a profit (37). Profits of lands. In the case of land, the profit may be produced in several ways, as — I. By co7isumption of the body of the soil itself. By the consumption of the land or soil itself, as in the case of mines, quarries, brick-earth, fullers' -earth, gravel-pits, &c. The word ' land,' in ordinary legal language, includes all these ; but in this statute it has a more limited signification. It does not include mines. ' Coal-mines * are afterwards expressly men- tioned and made liable to the rate, not as ' land,' but as being made liabe by name (42). All other mines are exempted, for it is inferred, by a com- mon rule of construction, that, as coal-mines are expressly mentioned, and by name made liable to the rate, it was the intention of the statute that all other mines not mentioned in it should be exempted ; R. v. Sedgley, 2 B. &; Ad., 73. But even this exemption has its exceptions ; for though all mines, other than coal-mines, are thus held to be exempted as * mines,' yet any part of the produce of any mine reserved to the owner is held to be subject to the rate, not as a mine, but as a reservation of the soil or land itself, and the owner is rate- able for this as occupying land; R. v. ;S^ Austell, b B. Sf A., 693.* * Lord Tenterden, in R. v. Sedgley, describes the difficulty he felt in attempting to reconcile the judicial dicta on this subject. The decision in R. v. St. Austell, and the analogous cases amount to this: — the whole mine, not being a coal-mine, is exempt, R.y. Sedgley, &c. If the owner works it, and takes the whole produce, he is not rateable for it either as 'mine' or 'land.' If he lets it to an occupier, reserving a rent, the occupier is not rateable for it either as ' mine ' or * land ;' nor is the owner liable, no one being rateable for a mere rent. But if the owner lets it, reserving a part of the produce, that part is held to be * land,' although the whole mine, or the whole of its produce, is not ' land ;' and the owner is rateable for this part of the mine as occupier of land, though he would not be rateable for it if he occupied and worked the whole, and took directly the whole produce. This certainly seems to involve the dilemma, that if the whole of the produce is exempt as 'mine,' each part of that whole is exempt; or that if part is ' land,' and subject as such to the rate, the rest being exactly of the same nature is 'land,' and subject in like manner to the rate. 240 LOCAL TAXATION — APPENDIX (a). Poor's Rate. PROPERTY IN RESPECT OF WHICH THE RATE IS IMPOSED. 1. Properhj Liable Expressly — continued. But again, if the produce of the mine reserved by the owner be wrought upon, as if the ore of a lead-mine is to be smelted before it is rendered, this not being a portion of the soil, is not subject to the rate ; R. v. Earl of Pomfret, 5 M. 8f S., 139 : or if, instead of a portion of the produce of the mine being reserved, the value in money of such a portion is reserved, the owner is not rateable for this ; li. v. TremayTie, 4 B. 8f Ad. 162. The profits of land arising by consumption of the land or soil itself, which are the subject of rating, are therefore, a. The body of the soil itself taken from the surface, or excavated or quarried by any operation not amounting to mining, as stone-quarries, lime-works, slate-works, salt-works, potters'-clay, brick-earth, fullers*- earth, peat, sand, marl, and gravel-pits, R. v. Dunsford, 4 Nev. 8f Man., 349 ; R. V. Alberbury, 1 East, 535 ; R. v. Woodland, 2 East, 164, 1 Boit., 212 ; R.\. Brown, 8 East, 528 ; R. v. Sedgley, 2 B. 8f Ad., 65. But if any such bodies be taken by mining oj)cration, they are exempt, as lime-stone mines, R. v. Sedgley, 2 JB. «^ Ad. 65 ; clay-mines, R. v. Brettell, 3 B. 8; Ad., 424 ; stone-quarries, R. v. Dunsford, 4 Nev. 8f Man., 349. h. Minerals, the produce of mining operations, when reserved by the owner in the state of mineral, are rateable as land, R. v. St. Austell, 5 B. Sf Ad. 693. c. So are mineral-waters, salt-springs, &c., R. \, Miller, 3 Cowp., 619, 1 Bott.,174. —2. By taking the renewable produce of the land. By taking the vegetable growing produce of the soil, whether wild or cultivated. It is immaterial whether these be cropped or gathered by human labour, or be consumed by cattle, or animals productive of profit. Rateability in respect of these profits is subject to but one exception. Wood and titnber of all kinds would have been included as the profitable productions of the land, and rateable accordingly, if the statute had not made express mention of ' saleable undertvoods,' as one of the subjects of occu- pation and rating. On the same principle as that by which all mines but coal-mines are exempted, namely, that the expression of one thing shows that other things of the same class are intended to be excluded, the men- tion of * saleable underwoods,' is held to exempt timber and wood of all other kinds (43). . — 3. By mere tise of the land as a support. By mere occupancy of the land for profitable purposes, as for foundation . for erections or for standing places of persons or commodities, or as places for setting out or preparing of commodities. Land is thus occupied in the cases of private roads, bridges, docks, yards, wharfs, stalls, bleaching-grounds, or by laying pipes and mains for water, gas, &c. The following have been the subjects of express decisions : — ways, R. v. Bell, 7 T. /?., 598 ; canals, R. v. Inhabitants of Kingswinford, 7 B. 8f C, 236 ; reservoirs, R. v. Corporation of Bath, 1 4 East, 609 ; docks, R.y. Hull Dock Cotnpany, 1 T. /?., 219, 1 Bolt. 184. And, where a right or navigation or fishery involves an interest in the soil, it is rateable ; but the mere right over the water, without an interest in the land is not a subject of rating ; navigations, R. Thomns. 9 B. 8f C, 114 ; R. v. Mersey and Irwell Naviga- tion Compatiy, 9 B. d^- C, 95 ; R. v. Ayre and Calder S'^avigation, 9 B. 8f C, 820 ; ib.'S BSf Ad., ISO; miliams v. Jones, 12 East, 34G. fisheries, R. v. Ellis, I M. ^- S., 652, 1 Bott. 233. The great exception in this class of profits is, where the land is occupied by erections coming under the denomination of houses; which, being men- LOCAL TAXATION APPENDIX (a). 241 PROPERTY IN RESPECT OF WHICH THE RATE IS IMPOSED. I. Property Liable Expressly—conVmued. tioned by name in the statute (39), are not rateable as improvements in the land, but as ' houses.' ': It might have been argued — as in the case of mines and woods — that 'houses' being expressly mentioned, the intention of the statute was to exempt all other elections and buildings not being houses. Such a con- struction, however, has not been adopted, nor, it is believed, ever con- tended for. Lord Mansfield, in R. v. Miller, 3 Cowp., 69, treats certain buildings as making the value of the ' land.' " This is a rate upon four acres of land, let to the defendant at 100/. a-year, and the value" (of the land) "arises partly from the building and partly from the spring that produces the mineral water." In the same manner the erection of a bridge is treated as a mode of occupying * land,' in R. v. Barnes, 1 B. 8f Ad., 1 13. Accordingly, every kind of erection productive of profit to the occupier of the land is held to be rateable, as bridges, R. v. Barnes, 1 B. S; Ad., 113 • , kilns, furnaces, gas-works, R. v. Birmingham Gas Co., \ B. 8^ C., 506, 1 Boft., 245. water-works, cuts, wares, locks, and dams, /^. v. Mersey and Irwell Naviga- tion, 9 B. 4' C, 95 ; R. v. Thomas, 9 B. 8^' C, 114. mills, weighing-machines, carding- machines, and even billiard-tables, if let with the building, R. v. St Nicholas, 1 Bott., 180 ; R. V. Hogg, 1 Bolt., 186. These should, where they are not appurtenances uf a house (39), be rated as • land ' improved by the erection. — 4. Distinct profits of the same land. There may be distinct occupations of the same land, as of the surface and of the subsoil. Thus the ranger of the Green Park was rateable for the herbage, and the Chelsea Water Company for the occupation of the ground by pipes, R. v. Oielsea Water Co., 5 B. 8^ Ad., 156. 39 Houses (in occupation) in the parish, 43 Eliz. c. 2, s. 1. a. excepting churches, district churches, and Episcopal chapels of the esta- blished church, and other chapels, meeting-houses, and premises duly certified for the performance of religious worship. 3 & 4 Wm. 4, c. 30, s. 2. insofar as they are exclusively appropriated to public religious worship, or used as Sunday, or infant-schools, or for the charitable education of the poor. 3 & 4 Urn. 4, c. 80, *. 2. ' So far as human dwellings are concerned, the sense of the word • houses ' is sufficiently obvious. The application in the phrase " the house of God," is also recognised in law, and the exemption of churches and chapels is therefore most properly to be regarded as an exemption to the rateability of ' houses,' not to the rateability of land (see observations on * Lands,' supra 38, note — ^ 3) ; and that part of any church or chapel which is rate- able on account of its being occupied as a dwelling, evidently falls within the ordinary description, so far as its use is concerned, of a house. ;^ The dwellings of cattle and other animals, such as stalls, stables, mena- geries, aviaries, &c., may be included on the strength of the customary phrase of ' housing cattle.' The like expression of * housing a crop ' may extend the sense of this term to barns, granaries, &c. R 242 LOCAL TAXATION — APPENDIX (a). Poor's Rate. PROPERTY IN RESPECT OF WHICH THE RATE IS IMPOSED.* ]. Property Liable Expressly — continued. Ware'houses' are ex vi termini, a species of * houses.* So of light'houses.' Thus the word ' house ' may be conceived to have been applied in its etymological and most extensive sense, as denoting any erection for shelter or cover of man, beast, or property. There arc, however, other erections which are held to be rateable, but which cannot in any sense be considered as coming within the meaning of the word * houses,' such as kilns, furnaces, bridges, &c. (See observations on 'Lands,' ««p-a 38, note — 3.) It would] appear that these must be rateable as improvements of the ' land ;' however inconsistent this may be with other constructions of the statute, on which it has been held, that * coal-mines' being mentioned, all other mines are exempt; that 'saleable underwoods' being mentioned, all other wood and limber are exempt ; and in conformity with which it might have been contended that 'houses' being mentioned, all other buildings and erections are exempt. When a house is let at a higher rent in consequence of a weighing- machine, carding-machine, malt-mill, or billiard-table, being set up within it, although these be not attached to the freehold, it is rateable to the extent of the value improved by the addition. — R. v. .,590. Though these were the opinions expressed by the Judges in the last case, they did not decide accordingly ; but supported the decision of the Quarter Sessions to the contrary effect. • Saleable ' defined «* such (underwoods) as are' intended or destined for sale in contradistinction to such as are to supply the land with estovera for fuel and the other purposes of the estate." R, v. Mirjield, 10 East, 219. R. V. Ferrybridge, 1 B. § C, 375 ; Aubrey y. Fisher, 453 ; R, y. Minchin- hampton, 3 Burr., 1308. The mention of ' underwoods' is held, on the' same principle as that by which other mines than coal-mines are exempted (see above observations on * Land' supra 1, and on ' coal-mines') to exempt all other kinds of wood and timber. ] thus any produce which by the custom of the country is considered 'tim- ber' is exempt, R.\. Minchinhampton, 3 Burr., 1310; 1 Bott., 285; as is all other wood not defined as 'underwood,' such as firs and larches, planted for protection of other trees. R, v. Ferrybridge, horse chestnuts, limes, plums, aspins, walnut, and other tall trees, lb. ^ Aubrey, y. Fisher, 10 East, 453. Property iahle hy Imflication. 5 Property constitutinp; * the ability of the parish.' 43 Eliz., c. 2, s. 1. R. y. Carlyon,! Bott., 190. tf The words of .the statute are very loose and very general, nnd they may "be construed into any latitude, even to make all a man has, ard all a man " gels, in any way the measure of his ability ; for truly and substantially it •< is so ; but usage has explained and narrowed it ;" Per Lord Mansfield Atkins Sf Davis, 1 Nol, 164. ^ The property rateable to the poor, in addition to the subjects of occupation expressly mentioned (38 to 43), is limited to the following species (56 to R 2 ^44^ LOCAL TAXATION APPENDIX (a). . • Poor's Rate. PROPERTY IN RESPECT OF WHICH THE RATE IS IMPOSED. 2. Property Liable by Implication — continued. 56 Tithes of the parson or vicar, n. V. Turner, 1 Bott., 147. or modus, composition, rent, or money paid to the parson or vicar in lieu of tithes ; Ji. V. Bartlett, 1 Bott., 149 7i. ; Lowndes v. Home, ih., 175 ; R. v. Lambeth, 1 Bott., 149. R. V. Boldero, A B. ^ C, 471. R. v. JVistow, 5 ^. ^ E., 250. The tithes expressly referred to in the 43 Eliz. are tithes impropriate (40), and propriations of tithes (41), The tithes of the efficient incumbent are not expressly referred to, and are therefore only rateable by implication. The parson and vicar being named in the statute, it is inferred that it was in respect of their ability as derived from tithes, and the other profits of the benefice, that they were to be rated. This conclusion is apparently inconsistent with the principle of the cases in which it has been held that one species of mines and one species of woods being mentioned by the statute as rateable in the hands of occupiers, the mention of the one species exempted all other species, not only in the hands of occupiers, but in the hands of inhabitants. Tlie same construction which has made parsons and vicars liable for tithe, not mentioned in the statute, would obviously liave served to make inhabitants liable for all those species of property in land, such as metallic mines and timber, in respect of which occupiers are not made liable. In the case of The King v. Great Hambledon, \ A. ^ E. 145, the Court of Queen's Bench appears, however, to have held that the vicar was not liable for a rent paid to him under an Enclosure Act instead of his tithes. The tithes not being extinguished, but still received by lay persons, the owners of the land. But iu this decision the fact appears to have been overlooked that the vicar is not rateable for his tithe eo nomine, but for his ability, whether derived from tithe or otherwise. If the rent or money be paid in lieu of tithes under an Act of Parliament, which provides that a sum shall be paid to the parson or vicar *' free from rates " or " free from taxes," such rent or money is exempt. Mitchelly. Furd- ham, 6 B.Ss C, 274 ; Chatjleldy. Ruston, ^ B. is C., 863. fl. Every rent-charge, payable instead of such tithes, shall be subject to all parliamentary, parochial, county, and other rates, charges, and assessments, in like manner as the tithes commuted for such rent-charge have heretofore been subject. 6& 7 Wm.4,c. 71, s. 69. The 6 & 7 fVm. 4, c. 71, s. 69, so far as the tithes of the efficient incum- bent are concerned, reposes on the old construction of the statute of Eliza- beth, by which those tithes were held to be a subject of the rate. It merely substitutes the rent-charge for the tithes, making the rent-charge liable to the same rates " in like manner as the tithes had theretofore been subject." 57 Pensions payable to the parson (or vicar). Per Nares, J. in Lowndes v. Home, 1 Bott., 175. This perhaps only applies to a pension paid in lieu of tithes, — payments \ in lieu of tithe being alone in question iu this case. j sa Oblations and other offerings which constitute the rectorial or vicarial dues. Per Lord Kenyan, C. J. in R. v. Carlyon, 1 Bott.^ 190. But qy., Are these rateable % They arc not mentioned in the statute, and they do not arise from property of the parson or vicar locally witliin the parish (35). They arc income, and not property productive of an income (37). LOCAL TAXATION — APPENDIX (a), 245 PROPERTY IN RESPECT OF WHICH THE RATE IS IMPOSED. 2. Property Liable by Implication — continued. 59 Personal property. N. v. Canterbury, 1 Bott., 162 ; i?. v. Barking, 1 Bott., 145 ; R. v. Ambleside, 1 Botl., 230. Personal property is exempt from poor's rate until the 31st of July, 1842, 3 & 4 Fie, c. 89, «*. 1 & 2 ; 5 Fie. c. 7, s.l. But it may still be held liable as heretofore to other rates and taxes, and the rules by which it is to be rated are therefore still necessary to be knoAvn. The criteria described in (35), (36), and (37), exempt all those kinds of per- sonal property Avhich are not visible and locally situate and profitable in the parish where their owner inhabits. The tax upon personal property is by these criteria confined almost exclusively to stock in trade. The following pro- perties have been expressly held to be liable : — a clothier's stock, R. y. Hill, 1 Bott., 173; a draper's (shopkeeper's) stock, R. v. Andover, 1 Bott., 171 ; a merchant's stock of coals, deals, &c., R. v. Mast, 1 Bott., 204 ; a brewer's stock, R. v. Mast, 1 Bott., 204 ; a butcher for his capital employed in his trade, R. v. Rodd, 1 Bott., 1 78 ; the stock in trade of an apothecary who sells drugs, Marshall v. Titman, 2 Moore ^ Scott, 745. See above (35, 36, 37), the limitations upon the liabilities in respect of per- sonal property. PERSONS LIABLE TO THE RATE. 2. Individual Persons. — Primary liiabilities. 74 Every inhabitant, 43 Eliz. c. 2, s.l. resident in the ' parish,' R. V. North Curnj, 1 Bott., 111. is liable, in respect of personal property (59), locally (35), visible (36), and productive within the 'parish' (37). See notes on the next paragraph. a- But until the 31st of July, in the year 1842, 3 & 4 Fic. c. 89, 8. 2, 5 Fie. c. 7) s, 1 , NO 'overseers ' of any ' parish ' sliall tax any inhabitant thereof as such inhabitant, in respect of his ability derived from stock in trade (59), or from any other property for or towards the relief of the poor. 3&4 Fie. C.S9, s.l. To what rates inhabrtaiits' exemption extends. As a consequence of being exempted from the rates to the relief of the poor, it follows that inhabitants are exempted from county rates and other charges so far as they are payable out of the poor's rate. But the 3 & 4 Fie. c. 89, does not expressly exempt inhabitants from any other than poor's rate ; consequently they appear to remain liable to all those rates which before that statute were accustomed or required to be imposed in like manner as the poor's rates were then imposed, viz. : — Church rates, constables' rates, county and borough rates, when not paid out of poor's rates, highway rates, hundred rates, county and district con- stables' rates, militia rates, and sewers' rates. It is necessary, therefore, that the nature of an 'inhabitant's' liability should still be known. ♦ Jnhabita?it ' defined. ' Inhabitant' extends only to * inhabitants resident' within the 'parish ;' 256 LOCAL TAXATION — APPENDIX (a). Poor's Rate. PERSONS LIABLE TO THE UATE. , 2, Individual Persons. — Primary Liabilities — continued. and resident is said " to denote the place where an individual eats, drinks, ■'■ "and sleeps, or where his family or his [menial or personal] servants eat, "drink, and sleep." R. v. North Curry, 1 Bott., 111. A person does not become an inhabitant by coming periodically into the parish to sell wai-es at a stall hired in a market, Holledge's case, 1 Bott., 134 ; nor by keeping a shop, warehouse, or counting-house which he frequents, and in which his shopman, foreman, &c., reside, Ji. v. North Curry, 1 Bott.y 111; nor by taking up his lodging for a week in a town, Ho/ledges ease^ 1 Bott.y 134; a corporation may be rated as * inhabitant' R. v. Gardner, 1 Bott., 167 ; (but qtj. How does the rule as to residence, and the definition of residence, apply ?) R. r. North Curry, 1 Bott., 111. For what property inhabitants are rateabk. Inhabitants are not rateable as such for lands (38), houses (39), tithes impropriate (40), propriations of tithes (41), coal-mines (42), or saleable underwoods (43), because these are rateable in the hands of the occupiers, and are not to be rated twice. Nor are inhabitants liable, as such, to be rated in respect of any property held to be exempted in the hands of occu- piers by the eft'ect of the expressions in the statute of • coal-mines, saleable underwoods,' &c., (see 38, 42, 43,) because this would clearly be to rate in other hands property, which it is understood that the legislature intended to exempt. Inhabitants, therefore, are only liable for personal property (59), locally (35), visible (30), and productive within the < parish '(37). And for such property no person can be rated but as a * resident inhabit- ant ;' ;i;j, thus, stock in trade is not rateable if its owner do not reside^in the « parish ' where it is situate, R. v. North Curry, 1 Botl., Ill; nor if one partner reside in the ' parish,' is another partner not resident liable to be rated for his share of the partnership stock, nor is the resident partner liable in respect of more than his individual share, R. y. Gossey 7 B.8f C, 60. And an inhabitant is not liable in the * parish ' in which he resides, in respect of personal property situate in any other * parish.' (35) Earby's case, Bott.y 136. ^* (Every) parson (and) vicar, 43 Eliz. c. 2ys. 1. Notwithstanding the collocation of the words in the statute, * every in- habitant, parson, vicar, and other,' in which the parson and vicar are enu- merated as examples of inhabitants, it seems clear that a parson or vicar is rateable as such, although he be not an inhabitant resident in the • parish.' Thus those incumbents who have a statutory licence for non-residence are still treated in all cases as liable. And Avhere several townships of a parish separately maintain their own poor under the 13 & 14 Car. 2, c. 12, s. 17, (11), the parson or vicar is always rated for his tithe arising severally in each of the townships, although he be resident only in one of them. Perhaps the apparent difficulty in the construction of the statute might It reconciled by the legal presumption that a clerk is ahvays resident on hi cure (2 Inst. G25). Property in respect of which the Parson is liable. a. The property for which the parson or vicar is liable, as parson or vicar, is mentioned in (56), (57), and (58). The parson's tithe is not enumerated in the statute amongst the subjects of occupation, but Is rateable only by reason of the parson and vicar beinii mentioned, and because such tithe consitutes their * ability.' It follows that their tithes arc not rateable in other hands than those of the parson or ricar. LOCAL TAXATION — APPENDIX (a). 247 PERSONS LIABLE TO THE RATE. 2. Individual Persons. — Primary Liabilities — continued. The parson remains liable, therefore, although he has let' his tithe, II. v Lambeth, 1 Bolt., 149 ; R. v. Justices of Hussex, 3 Nev. S; Man.,'2(j5. It lia been supposed (but qu.) that if let by deed, the lessee of the tithe is liable to be rated, H. v. Wiison, 5 Nev. 8f Man., 119. b. If the parson or vicar be likewise an inhabitant resident'(73),^he would in that character be also liable for any personal property [(59), locally_(35), visible (36), and productive within the parish (37). 3. If the parson or vicar be likewise an occupier of lands (38), hoiises (39), tithes impropriate (40), propriations of tithes (41), coal-mines, or saleable underwoods (42, 43), he would be liable as * occupier ' in respect of these, as he usually is in respect of his mansion and glebe. 76 and other — A^JLHz., c. 2, s. 1. It is difficult to find a satisfactory explanation for the words * and other.' The supposed ellipsis is of the word ' inhabitants,* and it is inferred that the sentence is to be completed thus, * Every inhabitant, parson, vicar, and other inhabitant,* — ' parson, and vicar,' being understood to be mentioned only as species or examples of the genus ' inhabitants.* But this is not cotisistent with the construction that a parson or vicar is rateable, whether • inhabitant ' in the parish or not (74). This being so, the parson and vicar are not mentioned as examples of inhabitants unless the presumption that a clerk is always resident on his cure (2 Inst. 625) will bring the parson and vicar constructively within the class of inhabitants. However this may be, it is certain that the words 'and other ' does not extend the operation of the statute beyond the word 'inhabitant'^ (73); and no person can be rated under these words who could not be rated ^ without them, R, v. North Curry, 1 Bott., 111. 77 and every occupier of lands (38), houses (39), tithes impropriate (40), propriations of tithes (41), coal-mines (42), or saleable underwoods (43), in the * parish ' (11, 35, 36, 37)- 43 £/j2r., c. 2, s. 1> Description of * occupier.* The occupier is the person who has the present use, enjoyment, or pos- session of the property ; a mere tenant at will is an occupier and rateable, Jeffrey's case, 5 Co. 6G. and the title of the occupier is imm&terial, a disseisor in possession is^an occupier, R. v. Grindali, T. R. 338. it is immaterial where he resides. the occupation of the servant or agent is the occupation of the inaster, R. V. Field, 5 T. R, 587. a corporationlma.y be an occupier, R, v. Gardner, Cowp. 79.' But if the corporation occupy for public purposes, they are not genetally liable (37). The 4^5 Vic. c. 48, makes municipal corporations expressly r liable in some cases. See below a. If the use of any of the subjects of occupation be abandoned, as if a house be empty, it is not rateable, the property not being productive of profit (37). a If any lands, tenements, and hereditaments,' being the property and in the occupation of any municipal corporation of any city or borough named in either of the schedules A and B annexed to the Act passed in the sixth year of the reign of King William the 248 LOCAL TAXATION APPENDIX (a). Poor's Rate. PERSONS LIABLE TO THE RATE. 2. Individual Per sons. -^Vrlmary Liabilities — continued. Fourth, to provide for the regulation of municipal corporations (5 & 6 IFm. 4, c. 76) ; 4 & 5 Fie. c. 48, *. 1, pream. The city of London is not named in either of these schedules, and the corporation is therefore exempt from the operation of the present Act, as would likewise be any other municipal corporation of any place not enu- merated, either in schedule A or B. Before this enactment, the propeity of all the corporations named in those schedules was exempt. Ji. v. Corporation of Liverpool, 9 J. 8c E., 645. and producing an income to such corporation, 4 & 5 Fie. c. 48, s. 1, pream. The income is referred to in the preamble, and ought to be* the condition of rateabiiity, otherwise the corporation may be rated for its public build- ings, such as the police office, sessions-house, gaols, &c. do not lie in any parish (Parish? 5 & 6 IFm. 4, c. 76, s. 142) situate wholly within the boundaries and limits of (such) city or borough. Of course the meaning of the statute is that expressed above, namely, that the property shall only be exempt where the parish and the borough are or were identical, and where consequently the imposition of the rate on the borough property would be nugatory, as the same rate-payers who were relieved to any extent of the burden of poor's rate would be burdened to the same extent by the extra borough rate. But the words of the Act do not express this : for if property of I3ristol were situate in any other borough in which only one rate was made for relief of the poor, the property of Bristol would, by the terms of the Act, be exempted in that other borough. and if the poor within the limits of such city or borough as existing at the time of the passing of the said act (9 Sept. 1835) were not then, or if the poor within the present limits be not now, relieved by one entire rate lb. proviso, SUCH Lands, Tenements and Hereditaments shall, from and after the passing of this Act, be rateable and rated to the relief of the poor, as if such lands, tenements and hereditaments were not corporate property. 4 & 5 Pk. c. 4S, s. 1. The exemption of the corporation property as to other rates than the poors rates is not abrogated by this Act. And SUCH CORrORATION shall be deemed and talle doctrine, that if a rate be of such a larfje amount as to prejudice a removing tenant, it may be appealed against on that ground. Durrani v. Boys, 1 Bolt., 95. If this doctrine were correct, it would obviously be no protection to those who were not about to remove. Secondly, there remains only the natural limit, consisting of the exhaustion of the fund out of which the rate is to be raised, the ' ability' of the rate-payers, a limit which has in some cases been practically reached. In these cases pro- perty has been thrown out of cultivation and occupation, and the power to make a rate was at an end : some such instances are described in the Report of the Poor Law Commissioners of Inquiry, 1834. 8vo. Edit., pp. G3 to 67. The reaching this limit does not imply the total exhaustion of the property of the parish, but only the consumption of the net value or rental of such property as is rateable. The rate is to be laid on the rental remaining after deduction of rates, &c. It is obvious, therefon;, when the rates have reduced the rent to nothing, there is nothing left to rate. As only some kinds of pro- perty are rateable, and as even the whole rental of all the property in a parish might be consumed with no more diminution of the prosperity of a parish than when the rental is expended elsewhere; and as the distribution of the net rental in poor's rate is indeed a means of retaining and expending the rental, within the parish, such a result as the exhaustion of the rental by poor's rate has been found in some cases not inconsistent with the continued prosperity of many classes of the inhabitants of a parish. When the parish chiefly consists of mines, timber, and plantation not rateable, the whole rent of the rateable property may easily be exhausted in the relief of the population, the only suf- ferers being the landlords of the rateable lands and houses. This effect of the rate in exhausting rent, without affecting the profits of occupiers, was, before the passing of the Poor Law Amendment Act, generally well understood by farmers and vestries in the South of England, who for the most part showed no reluctance to increase the rates which they knew fell on those who were entitled to the net rent of land, such as landlords, tithe-owners, &c. : — See the Report of the Select Committee of the House of Commons on Agriculture, 1833. It was to counteract the interest which occupiers often have to cast the maintenance of th«ir labourers and dependents on the rates, that is to say, upon the net rental of the land, that the Poor Law Amendment Act gave votes in the election of guardians to the owners of property as well as to the immediate payers of the rates. The statute of Elizabeth anticipates the occasional exhaustion of the ability of the parish by providing for a rate in aid (119 a, 6.). PERIODS AT AND FOR WHICH RATES ARE TO BE MADE, 116 Weekly or otherwise, as to the ' overseers' shall seem convenient. 43 £/i2., c. 2, s. 1. Rates must he prospective. It is a principle applicable to almost all rates that they are to be made prospectively, and that they cannot be made in one year to defray charges incurred in a preceding year, for the benefit of preceding rate-payers, Tawneys case, 2 Salk., 531 ; R. v. Goodcheap, 1 Bott., 115. An overseer is under no obligation to lay out his own money; but if he do so, he may repay himself out of any rate made by him in the same year ; and he may be repaid by his successors, if he transfer to them a rate made in his own time, or a balance sufficient to repay himself, and to defray ail claims against the rate accruing in his time, 17 Geo. 2, c. 38, s. 11 ; /?. v. Tawney, 2 Salk., 531 ; R. v. St. Peter^j^ol. 22^ OF THE « UNIVERSITY 2J62 l-OCAli TAXATIO*^— AI^PENDXX (a). Poor's Rate, PERIODS AT AND FOR WHICH RATES ARE TO BE MADE-^cc»«/*««*rf. The same principle would support the converse rule, that rates should not be made so large in amount as to charge the present rate-payers for the benefit of succeeding rate-payers. Periods for making rates. As the number of rate-payers increased and the other duties of the officers became more numerous and pressing, and the increase of the amount ren- dered it more necessary that the rates should he accurately adjusted to the respective liabilities of the contributors, it became impossible to incur toeekly the labour of making a rate and collecting it. In the early cases, a month was considered a proper period to be provided for by a single rate, and a rate for a quarter of a year was considered unrea- sonable, because a man could not remove in the middle of a quarter without risk of being twice charged, Tracy v. Talbot, 1 Bott., 90 ; R. v. Litileport, 1*6.91. But aftfer tliei provision was made for dividing the rate between outgoing and incoming tenants (117), the reason assigned for the lira't of a month was removed, and it was abandoned in R. v. St. George s^ 1 Bott., 94. Subse- quently a rate for six months was held to be good, Durranf, v. Boysy 1 Bott., 95. In this case it is asked by Lord Kenyon, "why, if it is lawful to make "a rate for tivo or three months, it should not be lawful to make one for six *' months?" The same question might be extended, — why should not a rate be made for ten or eleven months, or any time not exceeding the year of office of the overseers? It is probable that since the provisions have been made for dividing the rate between incoming and outgoing tenants, the decision in Bishopsgate v. Pcachem, 1 Butt.j 92, in which it was held that a rate /or a year was bad, would, like the decisions of the same period against quarterly rates, not be supported. 117 If any person come into or occupy any house, land, tenement, or here- ditament, or other premises The VTords * come into or -occupy ' seem to denote corporeal property and ;; real property. Tithes impropriate (40) and propriations of tithes (41) are held to be subjects oi occupation for the purpose of the poor laws, by virtue of the words of the statute of Eliz. (76), and therefore a transfer of these be- tween the making of two rates would appear to entitle the persons respect- ively ceasing and beginning to occupy, to the benefit of this provision. But tithes generally are not the stibject of occupancy. And the parson and vicar are not rated as occupiers of tithe (56, 75). It is therefore a ques- tion whether the tithes of a parson or vicar come within the present provision, so as to extend the benefit to him. The terms appear likewise to exclude inhabitants rated for stock in trade (59, 74) from the benefit of the provision. It is reasonable to suppose, however, that it was not distinctly intended to deprive the two latter classes of rate-payers of the benefit of the statute. out of or from which any other person assessed is removed ; or which at the time of making any rate was empty of unoccupied, EVERY PERSON SO removing from, and every person so coming into, or occupying the same respectively, shall be liable to pay such rate in proportion to the time that such person occu- pied the same respectively, m the same manner and under the like penalty of distress aS if the person so removing had not removed ; or such person so coming in or occupying had been originally rated and assessed in such rale. 17 Geo, 2. c. 38, s. 12. LOCAL TAXATION — At>PE!SDlX (a) . 263 Pj':RIODS at and for which rates are to be made— cii)Uiniied: a. In case of a dispute, ' THE SAID PROPORTION shall be ascertained by any two or more ' justices,* 17 Geo. 2, c. 38,s, 12, DISTRICTS IN WHICH RATES ARK TO BS MADE, Independent Districts. 119 Tax to be gathered out of the ' pai'ish ' (the poor of Which are to be reheved). 43 E/ix.,c. 2, s.]. 13 & 14 Car. 2, c. 13, ss. 21, 22. See the definition of ' parish',' (ll) with which fd^hsflTijiS fiiid villages are identifieil by the 13 & 14 Car. 2, cap. 12, ss. 21, 22; Division of large parishes into toumships, 8^c. The townships and villages to which the statute of Charles II. relates were before subject to the tax as parts of parishes. But these parishes l)ein^^ too lar^e for mauagement by overseers, were by the statute allowed to be divided for the relief of the poor, the several townships in each such parish being retjuired to maintain their pour in the same manner as whole parishes. No township therefore can separate itself under this statute of Charles, if the parish be not otherwise too large to enable the township to reap the benefit of the Act of Elizabeth. lJillo7i v. Powle, Cro., Car., 92 ; Nicho/ag, v. TVaUer, ib. 394. Extension to extra-parochial townships, <^*c. The terms of the statute of Charles II. relate only to the dividing large parishes into their constituent townships and villages, and certainly were intended to modify the mode of relief in parishes, which as parishes had been liable to maintain their poor under the statute of Elizabeth, bnt had been found too large for management by overseers ; and as certainly those terms were not intended to extend the liability to places, which being extra-paro- chial, liad not before been lial)le as parishes or parts of parishes to maintain their poor. In short it is clear that the statute of Charles only had regard to townships and villages which were parts of parishes. Nevertheless it has been held that any place which is a township or vil- lage, althongh it is extra-parochial, and was not liable as part of a parish to maintain the poor under the statute of Elizabeth, is rendered liable to have overseers appointed, and to maintain its poor under the statute of Charles. U. V. Rafford, 1 Stra, 512; 72. v. Denham, 1 Bott., 48. Therefore all parishes and all places, which were reputed townships and villages, at least as early as 1662 (the year of the passing of the 13 & 14 Car. 2), are now liable to maintain their poor. What is a township, or vill, ' Parish.' What is a township or village, it is difficult to settle. Wherever there is a constable, there is a /oM^ws/iJ/). R.w. Horton, 1 Bott.,&\. As to what is not a township, see R. v. Denham, 1 Boit.^ 48 ; R. v. Standard Hill, 4 Maule and Selw., 378- R. v. Grafton, 1 Bott., 49; R. v. Showier, 1 Bott., 53 ; R. v. Peterborough, 1 Bott., 59. A vill by reputation is sufficient, R. v. Eyford, 1 Bott., 60. A hamlet is a vill, R. v. Morris, 1 Bott., 8. Places exempt. Places not parishes, and not in the year 1662 reputed townships or vil- lages, are not (unless made expressly liable by Act of parliament) liable to pauintaia their poor. 2G4 LOCAL TAXATION — APPENDIX (a). PoQft'§ Rate. DISTRICTS IN WHICH RATES ARE TO BE MADE. Independent Districts — continued. a. If the justices do perceive that the inhabitants (parson or vicar) (75) and occupiers (77) of any ' parish' are not able to levy among themselves sufficient sums of money for the purposes aforesaid (28), ANY * TWO JUSTICES ' shall and may lax, rate, and assess any other (qy. inhabitant?) of other * parishes,* or out of any ' parish* It is apparently by reliance on these words, * out of any parish* that it hng been decided that an extra-parochial place may be rated in aid. R. v. /?«- roughfen, 1 Bott., 417. \V'hen it is laid on an extra-parochial place, it may he laid by poll on each person individually. R. v. Clarendon Park, 1 Bott., 414. Or a gross snm may be laid, and the inhabitants may apportion it amongst themselves. lb. within the hundred This applies equally to any division equivalent to a hundred, though not called a hundred, as a tithing, liberty, or soke. R. v. Mi//and, 1 Bo'(. 418. where the said parish is. The justices should tax the nejrt < parish ' within the hundred. 1 Boi/., 408. a vitl may be rated in aid of another ri7/ in the same parish. 1 Bo/t., 415. But if the case require it, they are to tax the rc/io/e hundred. St. Benedict V. St. Peter, 1 Bott., 409. The justices may charj^e the whole parish in a certain sum, and leave it to the overseers to assess the rate on the persons to pay. R. r. Easlchurch, 1 Z;o//.,410; or they may charge particular persons. lb., and 7?. v. Knightley, \ Bott., 399. to pay such sum and sums of money to the ' overseers ' of the said poor ' parish,' for the said purposes, as the said ' justices ' may think fit. 43 Eltz. c. 2, *. 2. ba If the said hundred be not thought, by the said 'justices,' able and fit to relieve the several ' parishes' not able to provide for themselves, as aforesaid, THE * JUSTICES,' or the greater number of them, at their general quarter sessions, shall rate, and assess, as aforesaid, any other (qy. inhabitant?) of other ' parishes,' or out of any ' parish ' See above (a.), within the said county, The justices should tax the next 'parish' within the hundred. 1 J?o//., 408. A vili may be rated in aid of another vi// in the same parish. 1 Bott., 415. But if the case reqtiire it, they are to tax the tvho/e htmdred. St. Benedict V. St. Peter, 1 Bott., 409. The justices may charge the whole parish in a certain sum, and leave it to LOCAL TAXATION — ATPENDIX (a). 265 DISTRICTS IN WHICH RATES ARE TO BE MADE. Independent Districts — continued. ihe overseers to assess the rafe on the persons to pay. R. v. Easfchwch, 1 ^0//., 410; or they may charge particular persons, //>., and /?. v, Knightley, 1 Bott., 399. The sessions may rate a parish in aid within the county of a city, although a city has no hundred. St. Benedict v. St. Peter, 1 Bott., 409. for the purposes aforesaid (28), as in thfir discretion shall seem fit. 43 Eliz., c. 2,>. 2. 120 Where there is any dispute or uncertainty, in what * parish ' lands improved or drained, lie and ought to be rated, EVERY OCCUPIER > of such lands, or houses built thereon, tenements, tithes arising therefrom, mines therein, and saleable underwoods therein growing, shall be rated and assessed to the relief of the poor, and to all other parochial rates, within the ' parish ' which lies nearest to such lands, in like manner and form, and subject to the same directions and regula- tions as all other lands within such * parish * are by law liable to be rated and assessed. 17 G?eo. 2, c. 37,«. 1. ' ai And if, on application to the officers of such * parish,' to have such im- proved or drained land rated and assessed, any dispute or difference arise, touching what * parish' such land ounht to be rated and assessed in, ANY PERSON interested may appeal to the next general quarter sessions after such application made, 17 Geo. 2,c. 37, s. 1. b« And if any such person appeal, and if notice be first given to the officers of the several * parishes * abutting upon, and adjoining to such lands, and to all other persons claiming and interested therein, THE ' JUSTICES ' for the ' county or place ' where such lands lie, may at their next general quarter sessions after such application made as aforesaid, hear and determine the same, on the appeal of such person, 266 LOCAL TAXATION — APPENDIX (a). Poor's Rate. DISTRICTS IN WHICH RATES Akfi f life MaDE. Independent Districts — continued. aild cause sncli lands or hereditaments to be allotted to sucli ' parish,' and fairly and equally assessed therein as they may see just and meet. 17 Geo. 2, c. 37, s. 1. C« And SUCH DETERMINATION and allotnient shall at ail times thereafter, be final and conclusive to and upon the said several * parishes ' and to and upon all other persons whatsoever, as to the ' parish * in which such land and hereditaments are to be rated and assessed to the poor, and all other parochial rates. And THE SAID LA.NDS and hereditaments shall at all times, after such determination and allotment, be rated and assessed to the rehef of the poor, and to all other parochial rates, within such ' parish ' only to which they have respectively been so allotted. 17 Geo. 2,c. 37,8. 1. 121 If there be any question between any * parishes' touching the bound- aries of such ' parishes,' These provisions also extend to the purpose of (lefininjr the boundaries of the properties of private persons, owners of land. Only so much as relates to the determination of the boundarit's of parishes is here extracted. or if such parishes be desirous of having- such boundaries ascertained, or a new boundary line defined ; and if a majority of not less than two-thirds in number and value of the landowners of such parishes make application in writing'; THE TITHE COMMISSIONERS for England and Wales, or any of their assistant commissioners, ma7j deal with any dispute or question concerning such boundaries, and may ascertain, adjust, set out, and define the ancient boundaries between such parishes, or may draw and define a new fine of boundary as they may see fit. And ALL THE POWERS glvcQ to thc Tithe Commissioners or assistant com- missioners shall extend, and shall, LOCAL TAXATION — APPENDIX (a). 267 DISTRICTS IN WHICH RATES ARE TO BE MADE. Independent Districts — eon ti n u e d . so far Hs the same may, in the judn-ment of the commissioners or assistant commissioners, be applicable to such question, be appHed by them thereto. 2 & 3 Fic„ c. 62, s. 34, a> And EVERY BOUNDARY LINE SO ascertained or newly defined shall be duly set out or delineated on a map or plan, with proper descriptions and references, showing- in what respects the variation (if any) has been made, and shall thenceforward be the boundary line of and betwee;! such ' parishes ' for all purposes ^Yhatsoev^r. 2 & 3 Fie, c. 62, s. 34. There is a previous provision in the Tithe Commutation Act, 1 Fic, c. 69, *. 2, for ascertaining the boundaries of lands in any parish or district, but these powers extend only to districts, the tithes of which are to be commuted, and there is no provision for the concurrence of both parishes in the adjudication ; those provisions, therefore, are not likt-ly to be resorted to in the case of parochial boundaries, although they remain unrepealed. b. The Tithe Commissioners or their assistant commissioner shall, within one month after ascertaining and setting out the boundaries, publish the same by causing a description thereof in writing to be delivered to, or ](ii\ at the place of abode of one of the ' overseers ' of the ' parish ' or district of which the boundary is so set out, and of (one of the orverseers of) every parish or district thereunto adjoin- in g> and also of every landowner or his agent through, or abutting upon, whose lands the boundary so set out may pass. 1 Fic, c. 69, s. 2. It would seem that this duty of prddicatioii applies to the subsequent powers given by the 2 & 3 Fic, c. 62, s. 3t, otherwise there will be no remedy for any error committed under the lattin- provisions. C« The said tithe commissioners, or such assistant tithe commissioner, maij order and direct that all reasonable costs, charges, and expenses incurred by any parties interested in or about any such inquiry into any such boundary, be borne and paid in such proportion and manner as the said commissioners or assistant com- missioner may direct by and amongst the several other parties interested therein, as well those who signed the request to the said commissioners that they should inquire into and settle the said boundary, »s every other person interested who either personally, or by counsel, attor- 268 LOCAL TAXATION — APPENDIX (a). Poor's Rate. DISTRICTS IN WHICH RATES ARE TO BE MADE Indefendent Districts — continued . ney, or agent, has appeared upon such inquiry before the said commis- sioners or assistant commissioner. And SUCH COSTS, charges, and expenses, and every part thereof, sliall be recovered in like manner as expenses, or the shares thereof, to be borne by any person, are recoverable by the recited Acts or this Act. 2 & 3 Fie, c. 62, s. 36. d« Where any person interested in the determination of the said tithe com- missioners or assistant commissioners, respecting such boundaries, is dissatisfied with such determination, if such person, within six months of the publication of such boundaries, give eight days' notice to the said commissioners of his intention to move the court of Queen's Bench to remove the said determination into the said court by certiorari ; SUCH PERSON , may, within the said term of six calendar months, but not afterwards, move the said Court of Queen's Bench to remove the said determination into the said court by certiorari. 1 Vic, c. 69, s. 3. And if such person enter into a recognizance before one of the justices of the said court in the sum of 50/., with condition to prosecute the same without delay, and (conditioned in case the determination of the commissioners be'con- firmed) to pay, within one calendar month after such confirmation, to the said commissioners their full costs and charges, to be taxed according to the custom of the court; THE SAID COURT may allow such certiorari. 1 rtc. c. 69, s. 3. eri And if the said court think fit, THE COURT may direct the trial of one or more feigned issues upon such points as the court may think fit, and direct who shall be plaintiff or plaintiffs, and who shall be defendant or defendants on such trial ; or may determine the same (qy. the feigned issues or the general questions?) in a summary manner; or may otherwise dispose of the question or questions in dispute, and 7nay make such rules and orders therein as to costs, and all other matters as may appear to be just and reasonable. 2 & 3 Tic, c. 62, ». 35. LOCAL TAXATION APPENDIX (a). 2G9 DISTRICTS IN WHICH RATES ARE TO BE MADE. Independent Districts — continued. f« And THE DECISION of the said court therein, as to the boundaries of such parish, shall be final and conclusive for all purposes whatsoever." 2 & 3 Fic, c. 62, «. 35. -^ - " gn After the expiration of the said term of six calendar months (d.), THE JUDGMENT of the Said tithe commissioners or assistant commissioners shall not be removed or removable by certiorari, or any writ or process whatsoever, into any of Her Majesty's Courts of Record at Westminster or elsewhere. 1 A'c, c. 69, s. 3. 122 If there be any question touching the boundary of any * parish' or * place,' and if two-thirds in number and value of the landowners, of any such parish or place, apply in writing; to the said tithe commissioners, and if the said commissioners think fit to make inquiry on such question of boundary, and if the said commissioners, or any of their assistant commissioners, cause notice to be sent by post, or otherwise given, 21 days at least before proceeding to make such inquiry, addressed to the churchwardens and overseers, and also to the surveyors of the highways of every * parish ' or * place ' adjoiinng such boundary, of the intention of the said commissioners or assistant commissioners, to proceed on the question of such boundary, and of the time and place of meeting so to proceed therein, and if the said commissioners or assistant commissioner, annex to each copy of such notice, a copy of the said application of the landowners, and if the said commissioners, or assistant commissioner, also cause a copy of such notice to be inserted, once at least in two successive weeks pre- vious to the day of meeting, in some newspaper circulating in the county where such parish or place is situated; This advertisement seems to be rather required for warning to the adjoining parishes than for the parish from which the application has come, and ought rather to be published in the county of the former than of the latter parish and if, during the interval of such 21 days, no application be made in writing addressed to the said commissioners by two- thirds at least in number and value of the landowners in any parish or place adjoining such boundary, not being parties to the aforesaid application, objecting to the said commissioners or assistant commissioners proceed- ing in the matter of such boundary; THE SAID TITHE COMMISSIONERS, or any of their assistant commissioners, may, at the sole discretion of the said commissioners, and only in such manner as they shall think fit and proper, 270 l-OCAL TAXA.TION — APPENDIX (a). Poor's Rate, DISTRICTS IN WHICH RATES ARK TO BE MADE. Independent Districts — continued. exercise all and any of the powers given to them by the Acts relating to boundaries or parishes (121), 2 & 3 Tic, c. 62, ss. 34, 35. notwithstanding that the landowners in the * parish ' or ' place* adjoining such boundary have not joined in such application. 3 ric, c. 15, 8. 28. a« But NO ASSISTANT COMMISSIONER shall proceed in any such inquiry without exhibiting at the meeting the papers containing the advertisement of such notice, and a certificate under the hands of the said commissioners, or any one or two of them, of one copy of such notice having been respectively sent to such churchwardens and overseers, and one copy to such surveyors as aforesaid. See the Act, 3 Fjc, c. 15. And thereupon THE ASSISTANT COMMISSIONER shall proceed in all respects, and HIS PROCEEDINGS shall be as valid and binding as if the inquiry had been instituted on the application in writing of two-thirds in nnmbcr and value, as well of the landowners of such ' parish ' or ' place ' to which such notice has been so sent as of the parish or place causing the inqniry to be instituted. 3 yic.,c. 15, s. 28. Unions for "Rating. 125 Where the ' parishes ' of any union are situated within the same 'county/ district, or liberty, under the jurisdiction of the same * justices,' THE GUARDIANS elected by the ' parishes' forming such union, may, by any writing under the hands of all such guardians, and with the approbation of the Poor Law Commissioners, agree for or (and) on behalf of the respective * parishes ' for wUich they act as guardians, that for the purposes of raising in common the necessary funds for the relief of the poor of such union, such 'parishes ' shall be considered one * parish.* 4 & 5 Wm. 4, c. 76, «, 34. The agreement signed by the guardians, and signed and sealed by the Commissioners, is to be deposited, one part with the Commissioners, the other part with the clerk of the peace of the county, district, or Hberty, who is to tile it with the records of the county. After this depositing and filing, the agreement is to be for ever binding on the parishes, and cannot be revukeU or annulled. See the Act. s, 34. LOCAL TAXATION— APPENDIX (a). 2/1 RATE BOOKS, 131 The * overseers' of every * parish' shall provide a book or books, and shall take care that true and just copies of all rates for the relief of the poor be fairly wrote and entered therein. 17 Geo.2, C.38, «. 13. See the form for such entries (132). a.a And THE ' OVERSEERS,' or One of them, shall carefully preserve every such book in some public or other place, in every ' parish,' whereto all persons assessed, or liable to be assessed, may freely resort. 17 Geo, 2, c. 38, s, 13. ba All rates and assessnients " shall be kept by such persons and shall be deposited in such place and manner as the inhabitants of the parish ill vestry assembled may direct. 58 Geo. 3, e. 69, s. 6. It may be assumed that the vestry can only give such directions for the custody and deposit of the rate-books as is comjiatible with the right of in- spection given by other preceding and subsequent statutes. G« And EVERY SUCH BOOK shall be delivered over from time to time to the new and succeeding 'overseers,* as sQon as they enter into their office, to be preserved as aforesaid (131, a.) 17 Geo. 2, c. 38, s. 13. FORM OF THE RATE. 132 Every rate shall, in addition to any other particular which the form of making out such rate may require to be set forth, contain an account of every particular set forth at the head of the respective columns in the form given in the schedule to this Act annexed, so far as the same can be ascertained. 6 & 7 fVm. 4, c. 96, s. 2. 272 Poor's Rate. LOCAL TAXATION — APPENDIX (a) FORM OF THE RXTE—conlinued. FORM OK HATE. An ASSE3SMKNT fof the RELiEi' of the POOR of the parish of Merton, in the county of Surrey, and for other purposes charjijeable thereon accordinj^ to law, made this thirtieth day of March, in the year of our Lord one thousand eight hundred and thirty-teven, after the rate of sixpence in the pound. No. Arrears du.-, or if excused. Name of Occupier. Name of Owner. Descrip- tion of Property rated. Name or Situation of Projierty. Esti- mated Extent, Rate at 6d. iu the Pound. 1 2 ^{ &c. £. ». d. 7il Excused 3 &c. James Smith Ditto John Poor &c. John Greeu DiUo Ditto Sic. I.aud and Buildings. {louse and Garden House &c. Wl.iteacre Farm In West Street In Brick Lane. &c. A. B. p. 40 1 &c. £. t. d. GO 30 1 10 &c. £. t. d. £. t. fl. 35 01 7 6 25 12 6 1 5 00 7* &c. &c. Declaration of Overseers and Churchwardens. We, do declare the several particulars specified in the respective columns of the above rate to be true and correct, so far as we have been able to ascertain them, to which end we have used our best en- deavours. Thomas Jones, Overseer. John Thomas, Churchwarden, 8fc. 8fc. It has been held that the omission to enter these particulars does not aSect the validity of the rate if it be in other respects valid, Beff. v. Fordham, 9 L. J. R. («. s.) M. C. 3. But it may be presumed that, though the overseers are not mentioned in this clause of the sentence, it is their duty to enter the particulars required by the statute ; and that, if they neglect, they are penally responsible, other- wise the declaration in the statute would be left without any sanction whatever. Before this statute it was held that; — 1. Tlie title of the rate is material — inasmuch as it must appear to be for a lawfid purpose. R. v. fVave//, 1 BotL, 1 12. 2. The rate must particularize the property in respect of which the rate is laid on any person. R. v. ^ire and Calder Navigation, 2 li. 8f C, 713. 3. The description of the property (38 to 59) must be in such terms as to show prima facie that it is rateable. a« If any owners of tenements compound for the rates to be assessed on the same (83), THE GROSS ESTIMATED RENTAL of the hereditaments compounded for shall be entered in the proper column. 6 & 7 Wtn. 4, c. 96, *. 2. 133 And THE ' OVERSEERS * or other officers whose duty it may be to make and levy (?) the said rate, or such a number of them as are competent to the making (and levying?) of the same, shall before the rate is allowed by the justices, sign the declaration given at the foot of the said form (132). And otherwise, LOCAL TAXATION APPENDIX (a). 273 FORM OF THE RATK^continued. THE SAID RATE shall be of no force or validity. 6 & 7 Wm. 4, c. 96, s 2. ALLOWANCE OF THE RATE. 134 The 'overseers/ or the greater part of them, shall take order from time to time with the consent of * two justices ' to raise the rate. 43 EHz., c.2,s. 1. The ' consent' of the justices is now ordinarily called the allowance of the rate. A Poor's Rate is of no force until allowed by justices. but the allowance is held to be a mere matter of form. R. v. Justices of Dorchester, UolL, 84. And the act of allowance merely a ministerial and not a discretionary act, R. V. Uttoxeter, Bott., 83.; therefore the justices must allow any rate pre- sented to them, signed by the proper number of 'overseers.' R. v. Dorchester, And they will be compelled by mandamus to do so. R. v. Edwards, Bott., 87. But the following provision has rendered the allowance by justices a judicial Act, so far as it prohibits the allowance by justices, of any rate not made upon the estimate of net annual value prescribed by the Act (95). a. No RATE for the relief of the Poor, which is not made on an estimate of the net annual value of hereditaments rated thereto (95) shall be allowed by any justices or be of any force. 6 & 7 Wm, 4, c. 96, s, \. This, without question, casts upon the justices the duty and the responsi- bility of ascertaining whether the estimate of property prescribed by the Act has been adopted in the rate. But justices very rarely, if ever, perform this duty since the decision in the case of Reg. v. Fordham. (9 L. J. R. (n. s.) M. C. 3) was promulgated. It seems to have been very generally misunderstood by justices that that decision has the effect of declaring the duty of justices to be still merely ministerial ■with respect to the estimate of value on which the rate is made. But the decision has, in fact, no relation whatever to the question of the estimate; it turns entirely on another clause of the Act, and it merely decides, what is otherwise sufficiently obvious, that the rate is not void merely on the ground that it is not in the form required by the 2nd section of the Act, or does not contain the particulars required by that section, matters wholly distinct from the adoption of the estimate prescribed by the 1st section of tbe Act. Since these notes were printed, the case of The Queen v. LordYarboroiigh has been published. It appears in that case, that after the Parochial Assessments Act had come into operation, a survey and valuation was made of the parish of Brading. The overseers afterwards made a rate, but did not in all respects conform to the valuation, making certain alterations which in their judgment rendered the rate more equal. The defendants, being justices sitting in petty sessions, refused to allow the rate, on the ground that it varied from the survey and valuation. This was evidently a wrong ground of refusal, The overseers are certainly T 274 LOCAL TAXATION — APPENDIX (a). Poor's Rate. ALLOWANCE OF THE RATE— con/.««^J. not bound by any man's valuation, if it is in fact, or in their judgment, incor- rect. The proper j^round for the justices to have assigned for their refusal would appear to have been, if the fact were so, thai the rate was not made on an estimate of the net annual value of the hereditaments rated thereto, &c., in the very terms of the Parochial Assessments Act. As it was, the Court decided against the justices, observing, truly, that ** the justices had not attempted to bring the case within the terms of the " Act, by showing that the rate was not made on an estimate of net annual " value; but they rely specifically upon this, that the rate did not follow the " valuation." Moreover the Court further intimates, in clear terms, its opinion that the justices have no judicial authority in the allowance of a rate, and that their duty is still entirely ministerial. Lord Denman, Chief Justice, says, "I will not flinch from saying that I think that the justices cannot " refuse to allow a rate, even where they are of opinion that the rate is not " made upon a proper estimate of annual value, as required Yy the Act." b» Tf the * parish* be in a county, * TWO justices' (19, 21), The allowance must be by justices out of quarter sessions, otherwise there would be no appeal. whereof one to be of the quorum, dwelling in or near the division where the \ parish ' doth lie, The allowance need not purport to be by justices dwelling in or near the division where the parish doth lie ; for this part of the statute is only direc- tory. Cobbett v. St. Mary, 1 Bott., 82. shall allow the rate. 43 Eliz., c. 2, «. 1 ; 13 & 14 Car. 2, c. 12, s. 17. Or if the * parish ' be wholly within an exclusive jurisdiction * TWO JUSTICES* of that jurisdiction fihall allow the rate. 43 i5;/i.r.,e. 2, 5. 8. Or if a parish lie within two places of concurrent jurisdiction, * TWO JUSTICES ' of either jurisdiction, or one of the one jurisdiction and one of the other, shall allow the rate. 43 Eliz., c. 2, «. 8. Or if a parish lie within two places of exclusive jurisdiction, * TWO JUSTICES ' at least of etjch such jurisdiction, '' shall allow the rate. 43 Eliz., c. ?, s. 9. PUBLICATION OF THE RATE. By Public Notice. 138 The 'overseers,' or other persons authorized to lake care of the poor in every * parish,' It should be ' the other persons authorized to make the rates for relief of th< * poor in every parish.' The words usod in the statute woidd, for instanc« LOCAL TAXATION APPENDIX (a) . 275 PUBLICATION OF THE RATE. ?y Public Notice — continued. impose this duty on guardians under Gilbert's Act, (22 Geo. 3, c. 83, s. 7,) who are authorized to take care of the poor ; but have no authority to make rates, and therefore can properly have nothing to do with the publication of the rates. shall o^ive, or cause to be given, public notice in the church These words, in the church, are repealed by the operation of the 1 Vie. c. 45, ss. 1 & 2, post (a.) of every rate for the relief of the poor allowed by the * justices ' (134) If the notice states that a rate will be collected, it will be sufficient, Bennett V. Edwin, 1 B.8f C, 586. the next Sunday after the same has been so allowed. 17 Geo. 2, c. 3,*. J. The statute requires the publication on the next Sunday ; publication on any Sunday after the next will not make the rate valid, iv. v. Newcomhe 4 T. R., 368. La No PUBLIC NOTICE of any matter shall be made or given in any church or chapel during* or after divine service, or at the door of any church or chapel at the conclusion of divine service. 1 Fie, c. 45, s. 1. But ALL NOTICES which by virtue of any law or statute, or by custom or otherwise, have been heretofore made, or given in churches or chapels during or after divine service, shall be reduced into writing; And COPIES THEREOF, either in writing or in print, or partly in writing and partly in print, shall be affixed on or near to the doors of all the churches and chapels within the parish or place previously to the commencement of divine service, on the several days on which such notices have heretofore been made, or given in the church or chapel of any parish or place, or at the door of any church or chapel. And SUCH COPIES so affixed shall be in lieu of, and as a substitute for the notices so heretofore (made or) given as aforesaid, and shall be good, valid, and effectual to all intents and purposes whatsoever. 1 Fict.,c.45,s.2. I Unless such notice have been given, ^ NO RATE shall t2 276 LOCAL TAXATION APPENDIX (a). Poor's Rate. PUBLICATION OF THE RATE. By Public Notice — continued. be esteemed or reputed valid and sufficient, so as to collect and raise the same. 17 Geo. 2, c. 3,8.1. By Inspection, 139 All persons assessed or liable to be assessed may freely resort to the rate-books to be kept by 'overseers' in some public or other place in ' every parish.' (130, a.) 17 Geo. 2, c. 38, s. 13. /^J »«ir See Artie (130, a.). Penalty for not allowinginspection (265). The rate-books here referred to are both the present rate-books and the past. "This power to a/l persons assessed or /iab/e to be assessed to inspect the rate- books is not co-extensive with the rights given by 17 Geo. 2, c. 3, s. 2, to every inhabitant {\AQ). It might easily happen ia a small parish that no in- habitant would be liable to be assessed, and. that no person liable to be assessed would be an inhabitant. The like disparity of terms applies also to the right given by the 6 & 7 ^ fVm. 4, c. 96, s. 5, to any person rated to the relief of the poor (141), terms which would obviously include pei-sonu not inhabitants, viz. non-resident occupiers, and would omit many inhabitants not rated, and not liable to be rated, and would also omit even parsons, vicars, inhabitants, and occupiers, iiuble to be rated, if in fact they were not rated. The result of all these enactments appears to be, — 1. All persons assessed in fact, although wrongfully, may resort to the rate- books present and past. — whether such persons be inhabitants or not, or occupiers or not, 17 Geo. -, c. 38,5.13: The same persons may take copies gratis, 6 & 7 Wm. 4, c. 96, s. 5. 2. All persons liable to be assessed, although not assessed, may resort to tho rate-books present and past. — whether such persons be inhabitants or not, or occupiers or not, 17 Geo. -, c. 38, s. 13. But these persons are not entitled to take copies gratis by 6 & 7 fVm. 4, c. DGi 5. 5. 3. Every inhabitant of the parish (s. 2), qy. and every parishioner? («. 3) may inspect every current-rate — paying Is. (140), and may have copies at the rate uf Gd. for every 24 names (142), — whether such inhabitant be rated or not, or be liable to be rated or m 17 Geo. 2,c. 3, 5. 2, 3. But if not assessed, or not liable to be assessed, he has not free resort to rat books uuder the 17 Geo. 2, c. 38, s. 13. And if not actually assessed, he is not entitled to take copies gratis under the 6 & 7 IVm. 4, c. 96, s. 5. 140 The * OVERSEERS* or other persons authorized to take care of the poor, in every ' parish,' It should be 'persons having custody of the rate-books.' See above [l''^'^ and see liennet \. Edwards, 7 B. &■ C, 586: and H'hitchurch v. Chapman, 3B.^'Add.,(i9]. shall permit all and every the inhabitants of the said * parish' 17 Geo.2,c.3,s. 2. 9G, 1 LOCAL TAXATION — APPENDIX (a). 277 PUBLICATION OF THE RATE. By Tnspection — continued. (and parishioners) 1 7 Geo. 2, c. 3, s. 3. As to the disparity of the terms of this statute, and of the 17 Geo. 2, c. 38, s, 13, and of the 6 & 7 IVm. 4, c, 96, s. 5, see remark above (139). to inspect every poor rate, The poor rates here referred to are the current rates, not the past rates. at all seasonable times, payin«' 1^. for the same. 17 Geo.2,c. 3,s. 2. And if any ' overseer' or other person authorized to take care of the poor in any parish, See above (138). The words should be ' any person having custody of the rate-books.' do not permit any inhabitant or parishioner to inspect the rates, 1 7 Geo. 2, c. 3, s. 3. The rates here referred to are the current rates only, not past rates. It is presumed that it must be shown that the tender was made by the in- habitant or parishioner of the Is. for inspection. In this section 'parishioner^ is added. In the section imposing the duty on the officers, only inhabitants are mentioned. See Spenceley v. Robinson, 3 B.S; C, 658, (and if the inhabitant or parishioner be aggrieved by such refusal or neglect,) Spenceley y. liobinson, 3 B, 8f C, 658. SUCH OVERSEERS or Other person as aforesaid shall for every such offence forfeit and pay to the parly aggrieved the sum of 20/. to be sued for and recovered by action of debt, plaint, bill, or information, in any of His Majesty's Courts of Record, wherein no essoine, protection, or wager of law, nor more than one im- parlance shall be allowed. 17 Geo.'2,c.3,s. 3. 141 Any person rated in any rate for the relief of the poor As to the disparity of the terms of this statute, and of the 17 Geo. 2, c. 38, 5. 13; and of the 17 Geo. 2, c. 3, ss. 2 & 3, see the remarks above on (139). at all seasonable times, take copies thereof, or extracts therefrom, without paying anything for the same. And if any person having custody of such rate refuse to permit or do not permit any person rated as aforesaid to take such copies or extracts, THE person so REFUSING, or not permitting such ccpy or extract to be taken, shall forfeit and pay any sum not exceeding 5/., 278 LOCAL TAXATION APPENDIX (a). Poor's Rate. PUBLICATION OF THE RATE. By Inspection— conHviMQA.. to be recovered in a summary way before any (one) 'justice* having; jurisdiction in the ' parish.* 6 & 7 Win. 4, c. 96, «. 5. - 142 The * OVERSEERS,' or other persons authorized to take care of the poor in every * parish,* See above (138). It should be *the persons having the custody of the rate- books.' See Bennet v. Edwards, 7 B. Sf C, 586, and Whitchurch v. Chapman^ ZB.8fAdd.,^n, shall upon demand At a reasonable time and place> Spenceley v. Robinson, 3 B. 8f C, 658. forthwith i. e., within a reasonable time, Spenceley v. Robinson, Z B. 8^ C, 658. give copies of the poor's rate, The rate here referred to is the currant rate, not the past rates. or any part thereof, to any inhabitant of the ' parish,* paying at the rate of Qd. for every 24 names. \7 Geo.2,c. 3,5.2. And if any ' overseer,* or other person authorized to take care of the poor in any parish. See above ^(138). The words should be any person having custody of the rate-books. refuse or neglect to give copies of the rate to any inhabitant or parishioner, 17 Geo, 2, c 3, s. 3. It is presumed that it must be shown that a tender was made by the inhabitant or parishioner, on payment at the rate of 6d, for every 24 names required. In this section * parishioner' is added ; in the section imposing the duty on the officer, only inhabitants are mentioned. (and if the inhabitant or parishioner be aggrieved by such refusal or neglect,) Spenceley v. Robinson, 3 B, Sf C, 658. SUCH OVERSEERS or Other person as aforesaid shall, for every such offence, forfeit and pay to the party aggrieved the sum of 20/., to be sued for and recovered by action of debt, plaint, bill, or information, in any of His Majesty's Courts of Record, wherein no essoine, protection, or wager of law, or more than one imparlance shall be allowed. 17 Geo. 2, c. 3, s. 3. 143 The Court of Queen's Bench LOCAL TAXATION — APPENDIX (a). 279 PUBLICATION OF THE RATE. By Inspection — continued. will issue a mandamus to compel allowance of inspection of rates. R. V. Clear, 4 B. 4' C, 899. 10:4 The owner of every rent-charge payable instead of tithes, shall have the like right of demanding, inspecting, and taking copies of every assessment containing any rate or charge upon any such rent- charge as any occupier or rate-payer may have in the case of poor's rate (139 to 143), notwithstanding that such rate or charge is assessed upon the occupier (85), and that the owner of the rent-charge is not mentioned by name in the assessment. 6 & 7 n'm. 4, c. 71, s. 70. 145 If any landowner or titheowner interested therein, (semble, in any tax or rate,) * Literested evidently means here, interested for the purposes of the Tithe Commutation Acts, and is not confined to an interest as a party rated, an interest which ' landowners,' as such, have not. give a notice in writing signed by him The Act does not define the terms of the notice, to the assessor or collector of any rate or tax. Qy. Assessed taxes, land tax, &c. ? SUCH ASSESSOR Or collcctor shall^ within 40 days after the receipt of such notice, specify, in his assessment made for the purpose of collecting and levying such rate or tax, the names of the several occupiers of tithes, Does this refer to the parson or vicar who are not occupiers of tithes ? or to owners of tithes im.propriate or appropriate, who are held to be occupiers of tithes by construction of the statute of Elizabeth ? or occupiers of land subject to the rent-charge in lieu of tithes ? The subsequent words in the clause, ' sums assessed on the tithes, lands, or tenements held by eachsMcA occupier,' rather indicate that the latter is the meaning. lands, and tenements subject to such rate or tax, as well as the sums assessed on the tithes, lands, or tenements held by each such occupier. 2 & 3 Fie, c. 62, s, 3. 280 LOCAL TAXATION — APPENDIX (a). Poor's Rate. PUBLICATION OF THE RATE. By Inspection — continued. Is it intended to authorize the insertion of the details in the rate-hook itself, an insertion which, without this provision, is undoubtedly, after the rate has been allowed, illegal? or does it merely require an insertion of the details described in the collecting -book ? It is probable that the former i^ meant, because that is open to the inspection of every person rated, or liable to be rated (139), and of every inhabitant (140) : the latter book is not open to the inspection of any person. But even the rate-book is not open to the majority of * landowners/ who, for the most part, are neither rated, nor liable to be rated, nor inhabitants in the parish in which they are interested. What is the remedy or penalty for neglect by the assessor or collector ? REMEDIES AGAINST RATES. Litigious Remedies. Appeal against the Rate. — i. to Quarter Sessions. 154 Where any person, 43 Eliz. c. 2, s. 6. 1 7 Geo. 2, c. 38, s, 4. * owner,' or other (83), 59 Geo. 3, c. 12, 8. 22. finds himself aggrieved by any rate made for the relief of the poor 43 E/iz. c. 2, s. 6. 17 Geo. 2, c. 38.5. 4. If the grievance be common to several person??, any number ofthose persons may join in the appeal. Ji. v. fFHie, 47 Ji., 771 ; /?. v. Justices of Sussex, 15 East, 206. (in any ' parish ' or) in any union for rating, 4 & 5 Wm. 4, c. 76, *. 35. or has any material objection to any person or persons being put on such rate, or left out of such rate, . or to the sum charged on any person or persons therein, or finds himself aggrieved by any neglect, act, or thing, done by the ' overseers,* or by any 'justice,* The grounds of appeal contemplated by this statute are,— —1. If the person finds himself aggrieved. As when a person who is not by law rateable is ag}2jrieved by being rated, — Or is rated for a purpose to which the poor rate is not by law applicable, — in this case, the appeal against the rate only lies when the unlawful purpose is made apparent by the title of the rate. H. v. MiiklcfeU^ 1 Bott., 328. Or for property, which is not rateable ; Or for an amount beyond that for which he is liable ; Or, being entitled to be rated, is left out of the rate, — a case which may amount to a grievance where a party is deprived of any of the privileges or advantages peculiarly reserved to rate-payers. It is also said, that if a rate made for any time be injurious to any person pn account of his having the parish before the expiration of that time, he f LOCAL TAXATION — APPENDIX (a), 281 REMEDIES AGAINST RATES. Litigious Remedies. Appeal against the Rate. — i. to Quarter Sessions — continued. should appeal to the sessions, who will relieve him on provinp; that he is aggrieved. Per Lord Kenyan, C. J. ; Durrani v. Boys, 1 Roit., 95, This was said, since the 17 Geo. 2, c. 38, s. 12, has provided for a division of the rate in such cases, according to the respective periods of occupation of an out-going and of an in-coming tenant. But as the rate itselt was right when made, it scarcely can be considered a ground of appeal against it, that some subsequent fact, not brought about by tlie parish officers, but produced wholly by the the tenant himself, is a ground of appeal against the rate : it would rather appear to be merely a ground for relief against payment. If it were a lawful ground of appeal against the rate, there would have been no occasion for the relief given to out-going tenants under the 17 Geo. 2, c. 38, s. 12, nor, by like reason, for that to the in-coming tenants. — 2. Jf there be any objection to any person beinc/ put on the rate. It is not very easy to find cases in which one rate-payer is injured by other persons being improperly put on the rate ; inasmuch as the more persons are put on the rate, the less will each person rated have to contribute. But it is conceivable that persons might be put on the rate from whom payment could not be enforced, instead of the proper persons from whom payment could be more easily got. This, however, would obviously come under the 3rd class of objections, viz. the omission of persons liable. There are however indirect grievances from putting persons on the rate who are not liable ; inasmuch as many privileges, parochial, municipal, parlia- mentary, and other, are conferred in respect of liability to taxation, and espe- cially of the liability to poor's rate, and moreover a settlement might be ob- tained in a parish by payment of taxes. The putting of wrong parties on the rate would therefore, where such effects as these might ensue, be a grievance to those who are really liable to be rated, and it was probably with some such danger in view that this ground of appeal was described in the statute. In this view, this 2nd ground of appeal is not complete without the aid of the 4th; for many privileges depend on being rateable to a certain amount, and there should, therefore, be fi remedy not only where improper persons are put on the rate, but also where other persons than the appellants are rated so much above their value as to obtain privileges or advantages which they would not obtain if rated only at the proper amount. ~-3. Where any person liable is left out of the rate. This would evidently be included in the 1st class; the omission of any person liable being obviously a grievance to all the rate-payers, who must, through such omission, each contribute the more. But the 41 Geo. 3, c. 23, s. 6, subsequently gave a sense" and value to the distinction of the present species of objection, by requiring a notice in writing to be given to every person whom the appellant alleged to be wrongfully omitted (156). Whereas no such notice is necessary where the ground of appeal is only that the appellant himself is wrongfully rated. — 4, Hhere the sum charged on any person or persons is objected to. If the appellant himself is rated too high, or if, by being rated too low, he loses any privilege or benefit of a rate-payer, this would be a ground of appeal of the 1st class, and thus far the present is only a species of objection of th '1st class. If any other person is rated too low, this also would be a direct grievance on the appellant, falling imder the 1st class; but if any other person was rated too high, the grievance would only arise indirectly ; as by giving such person some consequential privilege or benefit, which would diminish the relative value of the appellant's privileges, or involve some disadvantage to him. Even this grievance would appear to be sufficiently provided for by the description of the 1st class of objections given above. — 5. Jfa person he aggrieved by any neglect, or act, or thing, done bg the 'overseers.'' This seems to be, so far as the rate is concerned, only a repetition of the 1st class of objections. 282 LOCAL TAXATION — APPENDIX (a). Poor's Rate. REMEDIES AGAINST RATES. Litigious Remedies. Ajypcal against the Rate. — i. to Quarter Sessions — continued. In the statute these words have reference not only to rates, but to accounts, and apparently to all other acta of overseers. — 6. JfanyperS'iu be aggrieved by any neglect, or act, or thing, done by the 'justices.* This in the statute has reference to other subjects besides the rates. So far as the rates are concerned, the act of the justices in allowing rates, that act being ministerial, does nut appear to admit of any objection which would nut apply to the rate itself as prepared by the * overseers.* —7. If the rate be a nullity, a person objecting is not confined to the remedy by appeal, but may, if his gouds be taken, have his remedy by action of trespass or by replevin. Mtltvurd v. Caffln, 2 Bl. Rep., 1330 j Durrani v. Buys, 67, Jl., 580. if the person so agfgrieved give reasonable notice of appeal to the * overseers' of the ' parish,' 17 Geo. 2, c. 38, s. 4. and to the other persons, if any, entitled to such notice, 41 Geo. 3, c. 23, s. 6. THE PERSON SO AGGUlEYfiD 77iay appeal to the next i. e., to tlie next possible sessions, R. v. Coode, 1 Bott., 290 ; after the publication of the rate (138), R. v. Micklefield, 1 Butt., 291 ; or after allowance, R.\. Atkins, 4 T. R., 12. If several rates have been made since the last quarter sessions, the appeal may be against all of them conjunctively. iJ. v. Wcobley, 2 Str., 1261 j R, V. Suffolk, 1 B. 8f A., 640. general or quarter sessions of the peace for the * county,' or ' place,' R. v. Taunton, 1 Butt., 282. where such ' parish' 43 Eliz., c. 2, M. 6&8. 17Geo. 2, c.38,i.4. or union for rating 4 & 5 Wm. 4, c. 76, s. 35. lies. 17 Gfo.2, c. 38,». 4. a* The owiNEii of every rent-charge, payable instead of tithes, shall have the like right of appeal against any assessment containing a rate or charge upon any such rent-charge ; and the like power of prosecuting such appeal, and the like remedies in respect thereof, as any occupier or rate-payer may have in the case of poor's rate, notwithstanding that such rate or charge is assessed upon the occupier (85), LOCAL TAXATION — APPENDIX (a). 283 REMEDIES AGAINST RATES. Litigious Remedies. Appeal against the Rate, — i. to Quarter Sessions — continued. and that the owner of the rent-charge is not nnentioned by name in the assessment. 6 & 7 Wm. 4, c. 71, *. 70. 155 But in every corporation or franchise, which has not four justices of the peace, if any person so aggrieved, as aforesaid, think fit, HE may appeal to the next general quarter sessions of the peace for the * county' wherein such corporation or franchise is situate. 17 G?eo. 2, c. 38, 5.5. 156 Unless the notice of appeal against any rate made for the relief of the poor be in writing, and unless it state and specify the particular grounds or causes of appeal (154), and unless it be signed by every person giving the same, or by his attorney on his behalf ; and unless it be delivered to the ' overseer' of the * parish,' or to any two of them, or be left at their places of abode ; THE 'justices' at such sessions (154) shall not receive such appeal. 41 Geo. 3, c. 23, 5.4. a« And where any person appeals against any rate because any other person is rated in such rate, or is omitted to be rated therein, or because any other person is rated at any greater or less sum than the sum at which he ought to be rated therein, or for any other cause that may require any alteration to be made in the rate with respect to any other person, then unless the person so appealing give notice in writing, as aforesaid, Fiz.y\. Stating and specifying the particular grounds of appeal; 2. Signed by the party or his attorney. not only to the ' overseers,' or any two of them, but also to every person so interested or concerned, as aforesaid, in the event of the appeal ; THE * justices' at such sessions shall not receive such appeal. 41 Geo. 3, c. 23, s. 6. Power of Quarter Sessions. — 1. To receive and hear Appeal. 158 Where any person aggrieved with any cess or tax (154), 43 EUz., c. 2, s. 6. 284 LOCAL TAXATION — APPENDIX (a). Poor's Rate. REMEDIES AGAINST RATES. Litigious Remedies. Appeal against the Rate. — i. to Quarter Sessions, Power of Quarter Sessions — 1. To receive and hear Appeal — continued, appeals to the next ceneral or quarter sessions (154), 17 Geo. 2, c. 38, s. 4. if it appear that reasonable notice has been given (156), 17 Gen. 2, c. 38, s. 4. 41 Geo. 3, c. 23, s. 4. The notice must be such as is required by the 41 Geo. 3. c, 23 (156). The reasonableness here required refers only to the time of notice. THE ' justices' at such sessions shall receive such appeal, and shall hear and finallv determine the same, 17 Geo. 2, c. 38, s. 4. taking such order therein as by them may be thought convenient ; the same to conclude and bind all parties. 43 Eliz., c. 2, s. 6. a« But if it appear to the said justices that reasonable notice was not given. The reasonableness here referred to regards the time of the notice — appa- rently not the terms or tbe matter of the notice, which were subsequently provided for the 41 Geo. 3, c. 23, s. 6. See (156). THET shall adjourn the said appeal to the next quarter sessions, and shall then and there hear and finally determine the same. 17 Geo. 2, c. 38, *. 4. 159 And upon the hearing of the appeal," the court shall not examine or inquire into any other cause or ground of appeal than such as is stated or specified in the notice of appeal (156). 41 Geo. 3,0.23,*. 4. a* Nevertheless, in any case in which no notice of appeal has been given in writing (156), if the ' overseers,' by themselves or their attorney, in open court, consent that the appeal be heard, and if any other person interested in the appeal This should be the consent of a// the other persons interested in the event of the appeal. This consent of other persons apparently need not be given in oj)en cottrt, LOCAL TAXATION APPENDIX (a). 285 REMEDIES AGAINST RATES. Litigious Remedies. Appeal against the Rate. — i. to Quarter Sessions. Power of Quarter Sessions.— 1. To receive and hear Appeal — continued, give the like consent, THE COURT may proceed to hear and decide upon the appeal, although no notice thereof have been given in writing. 41 Geo. 3, c. 23, s. 5. ba And in any case in which notice of appeal has been given in writing (156), but any grounds of appeal are not stated, or are misstated in such notice, if the * overseers,' by themselves or their attorney, in open court, consent that such grounds of appeal be examined and inquired into, and if any other person interested in this appeal give the like consent, See remarks on the preceding paragraph (a). THE COURT maij hear and decide upon such grounds of appeal. 41 Geo. 3, c. 23, s. 5. 160 And EVERY PERSON INTERESTED or conccmed in the event of any appeal, who has received notice of appeal as aforesaid (156 a), shall, if he so desire, ' be heard upon such appeal. 41 Geo. 3, c. 23, «. 6.' 161 When any appeal is to be heard or determined (?) at [any general or quarter sessions. The overseers (for the time being) shall produce at such sessions true and just copies of all rates made for the relief of the poor, (whether made by the present overseers (130), or delivered to them by their predecessors (131) ). 17 Geo. 2, f. 38,s. 13. ' — 2. to amend Rates. 162 Upon all appeals made to ' justices,' at ' quarter sessions,' holden for any ' county or place,' against judgments given or orders made by any justices of the peace. This appears to apply in terms equally to appeals against rates (154^, to appeals against distresses for rates, and to appeals against allowances or disallowances in accounts. THE JUSTICES SO assembled at quarter sessions slutll 286 LOCAL TAXATION — APPENDIX (a). Poor's Rate. REMEDIES AGAINST RATES. Litigious Remedies. Appeal against the Rate. — i. to Quarter Sessions. Power of Quarter Sessions. — 2. to amend Rates — continued. cause any defect of form found in such original judgments or orders, to be rectified and amended without any cost or charge to the parties concerned. And after such amendment made, THE SAID JUSTICES shall proceed in the matter as by law they should have done in case there had not been such defect or want of form in the original proceeding. 5 Geo. 2, c. 19, «. 1. 163 Upon all appeals against rates made for the relief pf the poor, if the ' justices' see just cause to give relief, 17 Geo. 2, c. 38, s. 6. 41 Geo. 3, c. 23,*. I. THE SAID JUSTICES shall amend the same in such manner only as may be necessary for giving such relief 17 Geo. 2, c. 38,». 6. either by inserting therein the name or names of any person or persons ; or by altering the sum or sums therein charged to any person or persons; or in any other manner which the court shall think necessary for giving such relief, and without quashing or wholly setting aside such rate, 41 Geo. 3, c. 23, s. 1. and without altering such rates with respect to other persons mentioned in the same. 17 Geo. -2, c. 38, s. 6. Qy. — Unless they have had notice of the appeal, as provitled by the 41 Geo. 3, c. 23, s. G ? a>a And on the hearing of any such appeal, THE COURT may order the name of any other person interested or eoncerred in llie event of the appeal, who has had notice thereof, as aforesaid (156), to be inserted in such rate, and him to be therein rated at any sum of money, or may order the name of such person to be struck out of such rale, or any sum at which he is rated therein to be altered in such manner as the court may think right. 41 Geo. 3, 0. 23, s. G. bi And THE proper officer of the court shall LOCAL TAXATION — APPENDIX (a). 287 REMEDIES AGAINST RATES, Litigious Remedies. Appeal agaimt the Rate — i. to Quarter Sessions, Power of Quarter Sessions,— 2. to amend Rates — continued. forthwith ^(Id to or alter the rate accordinfvl5\ 41 Geo. 3, c. 23,^5. 6. Cb ^Vhen any appeal against any rate made for the relief of the poor has been heard, if the court order the name of any person to be struck out of such rate, or the sum rated on any person to be decreased or lowered, and if it be made appear to the said court that such person hath, previously to the hearing of such appeal, paid any sum of money in consequence of such rate, which he ought not to have paid, or be charged with, THE said court shall order every such sum of money to be repaid and returned by the * overseer ' to the person who paid the same, together with all reasonable costs, charges, and expenses occasioned by such person having paid, or been required to pay tlie same. 41 Geo. 3, c. 23, s. 8, 164 And EVERY SUM SO ordered to be repaid by the * overseers ' (163 c), together with all costs, charges, and expenses, as aforesaid, shall., and may be levied and recovered from the * overseers,* or any of them, by distress, and by all other ways and means by which the money assessed on any person by any rate made for the relief of the poor may be by law levied or recovered. * 41 Geo. 3, e. 23, s. 8. 165 When all appeals against any rate for the relief of the poor have been determined. If there be more than one appeal, the overseers should not make out the new copies until the last of these appeals is determined. THE * OVERSEERS ' shall provide a proper book, and shall take care that, within 14 days after such determination, a true and just coyjy of such rate be fairly wrote and entered in such book, and shall attest the same by putting their names thereto. 17 Geo. 2,c. 38, s. 13. This e-vidently does not apply to rates quashed on appeal (IfiG), nor to the new rate to be made after a previous one has been quashed (1G8), inas- 288 LOCAL TAXATION — APPENDIX (a). Poor's Rate. REMEDIES AGAINST RATES. Litigious Remedies. Appeal against the Rate — -i. to Quarter Sessions. Power of Quarter Sessions — 2. to amend Rates — continued. much as such new rate is not a rate the appeal against which has been deter. mined. The provisions therefore can only apply to rates amended on appeal (163), These rate-books are to be kept open to the inspection of all persons assessed, or liable to be assessed (139), and are to be producedon future appeals (161) — 3. to quash Rates. 167 But upon any appeal from the whole rate, if it be found necessary, 17 Geo. 2, c. 38, s. 6. for the purpose of niving- relief to the person appealing, that the rate should be wholly quashed, THE COURT may quash the same. 41 Geo. 3, c. 23, s. 1. a. And in every such case, THE JUSTICES shall order and direct the * overseers ' to make a new equal rate. 17 Geo. 2, c. 38, s. 6. hu And THE * OVERSEERS* shall make a new equal rate accordingly. 17 Geo. % c. 38, s. 0. — 4. to award Costs. 168 And THE SAID JUSTICES (162) may award and order to the party for whom such appeal may be determined, reasonable costs, in the same manner as justices are empowered to do in case of appeals concerning the settlement of poor persons, by an Act, &c., (8 and 9 Win. 3, c. 30). 17 Geo. 2, c. 38, *. 4. Appeal against the Rate — ii. to Special Sessions. 171 The JUSTICES acting in and for every petty sessions' division Counties of cities, counties of towns, boroughs, and other places in which the justices do not divide for the holding of petty sessions, appear not to have the benefit of this power of appeal to special sessions, nor consequently of the furtber appeal from special to quarter sessions, shdll, four times at least in every year, I LOCAL TAXATION APPENDIX (a). 289 REMEDIES AGAINST RATES. Appeal against the Rate — ii. to Special Sessio?is — continued. hold a special sessions for hearing (and deciding) appeals against the (poor's?) rates of the several parishes, 6 & 7 fFm. 4, c. 96, s. 6. or other districts, G 8i7 mn. 4, c. 96, s. 7. This, besides townships and other single places separately maintaining their own poor, would probably be held to include a union for rating (1'24), if such a union should be wholly within the division of petty sessions. within their respective divisions. a 8c 7 Wm. 4, c. 96, s. 0. The terms of this clause are not expressly confined to poor's rate, and they appear to give the' special sessions jurisdiction in all cases where quar- ter sessions have jurisdiction to hear appeals against parochial rates of any kind. But when the quarter sessions have no jurisdiction to hear appeals against any rate, it is clear that the special sessions can have no jurisdiction under this Act. See sec. 7. 1-72 And SUCH JUSTICES (171) shall cause public notice of the time and place when and where such specia sessions will be holden to be affixed to or near the door of the parish church of the said parishes 28 days at the least before the holding of the same. 6 & 7 IVm. 4, c. 96, *. 6. 173 And THE JUSTICES present at such special sessions shall hear and determine all objections to any such rate on the ground of inequality, unfairness, or incorrectness in the valuation (95, 96, 97, 99) of any hereditaments included therein. 6&7 Ifm. 4, c. 96, s. 6. But THE SAID JUSTICES in Special session shall not inquire into the liability of any hereditaments to be rated, but only into the true value thereof, and into the fairness of the amount at which the same have been rated. 6 & 7 fVm. 4, c. 96, t. 6. a. The owner of every rent-charge, payable instead of tithes shall have the like right of appeal against any assessment containing a rate or charge upon any such rent-charge ; and the like power of prosecuting such appeal, and the like remedies in respect thereof, as any occupier or rate-payer may have in the case of poor's rate, notwihstanding that such rate or charge is assessed upon the occupier (85), and that the owner of the rent-charge is not mentioned by name in the assessment. 6& 7 JVm. 4, c, 71, S.70. V 290 LOCAL TAXATION APPENDIX (a). Poor's Rate. REMEDIES AGAINST RATES.' Litigious Remedies. Appeal against the Rate—u. to Special Sessions — continued. ba But unless notice of such objection in writing, under the hand of the complainant, have been given seven days at the least before the day appointed for such special sessions to the collector, overseers, or other persons by whom such rate was made,' THE SAID JUSTICES in spccial session shall not inquire into such objection. 6 & 7 fVm. 4. c. 9G, s. 0. Although the objections of inequality, unfairness, and incorrectness, (173) are such as affect the liability of otlier persons than the complainant, no provision is made by tliis Act for the giving of notice to any other persons than the officers making the rate. The justices are required to hear and determine all objections on these grounds — and therefore do not seem to be restrained, as the justices at quarter sessions are (156, 158, 159) when notice is not given to all'-parties affected by the appeal. The terms of the subsequent section, giving to the justices at special sessions the same powers as justices at quarter sessions \\?i\e of amending (162 to 165) or quashing (167) rates, and of awarding costs (168) — might possibly be used to restrain the justices at special sessions from altering the charge on other persons than the appellant. For as the justices at quarter sessions cannot determine any appeal, and therefore cannot amend a rate so as to alter the amount charged on any other person without notice to such other person (156, 158, 159), 41 Geo. 3, c. 23, ». 4, it may thence be argued that the justices at special sessions have no power to amend a rate unless a similar notice has been given. C. The JUSTICES present, at any such special sessions, may adjourn such special sessions from' time to time s they may think fit. 6 & 7 Wm. 4, c. 96, .?. 6. da The JUSTICES present at any such special session shall, for the aforesaid purpose, have all the powers of amending (162) or quashing (167) any such rate so objected to, of any parish or other district within their division, ' and of awarding- costs (168) to be paid by, or to any of the parties, and of recovering such costs, which any court of quarter sessions has upon appeals from any such rate. Except as herein excepted (173). 6 & 7 Wm. 4, c. 96, s. 7. 174 Unless some person impugn the decision of such justices at special sessions (172) ; and unless such person, LOCAL TAXATION APPENDIX (a). 291 REMEDIES AGAINST RATES. Litigious Remedies. Appeal against the Rate — ii. to Special Sessions — continued.' within 14 days after such decision, cause notice to be ofiven in writing of his intention of appealing against such decision, and of the matter or cause of such appeal, to the person or persons in whose favour such decision was made ; and unless he, within five days after giving such notice, enter into a recognizance before some * one justice,' with sufficient securities, conditioned to try such appeal, at the then next general sessions, or quarter sessions of the peace, which may first happen, and to abide the order of, and pay such costs as may be awarded by the justices at such quarter session, or any adjournment thereof. THE decision OF THE 'JUSTICES* at Special scssious (173) shall be binding and conclusive on the parties. 6 & 7 Wm. 4, c. 96, s. 6. 175 And NO ORDER of the said justices shall be removed by certiorari or otherwise into any of His Majesty's courts at Westminster. 6 & 7 H^m. 4, c. 96, s. 7. 176 The powers given by this Act to try appeals against rates at special sessions (173) shall not be construed to deprive any person of the right to appeal against any rate to any court of general or quarter sessions (154). 6 8cT n'm.i,c. 96,8.7 177 No ORDER of justices in special sessions shall . be of any force pending any appeal touching the same subject matter, to the court of general or quarter sessions of the peace, having jurisdiction to try such appeal (154), or in opposition to the order of any such court [of special sessions ?] upon uch appeal (178 to 180). 6 & 7 Wm. 4, c. 96, s. 7. Appeal against the Rate — iii. from Special to Quarter Sessions. 178 If any person impugn the decision of such justices at special sessions (173) ; • and if such person, within 14 days after such decision, cause notice to be given in writing of his intention of appealing against such decision, and of the matter or cause of such appeal, V 2 292 LOCAL TAXATION — APPENDIX (a). Poor's Rate REMEDIES AGAINST RATES. Litigious Remedies. Appeal against Rate — iii. from Special to Quarter Sessions — continued. to the person or persons in whose favour such decision was made ; and if he, within five days after giving^ such notice, enter into a recognizance before some * one justice ' with sufficient sureties conditioned to try such appeal at the then next general sessions or quar- ter sessions of the peace which may first happen, and to abide the order of, and to pay such costs as may be awarded by, the justices at such sessions, or any adjournment thereof, THE JUSTICES at such general or quarter sessions shall receive such appeal and hear and finally determine the same. 6&1.7 IVm. 4, c. 96, «. 6. It is presumed that the above is the intention of the enactment. But the original is not expressed as a power of appeal, but only enumerates the con- ditions of the appeal, as conditions by which the finality of the decision of the justices at special sessions may be avoided (174). a. The owner of every rent-charge, payable instead of tithes, shall have the like right of appeal against any assessment containing a rate or charge upon any such rent-charge ; and the like power of prosecuting such appeal, and the like remedies in respect thereof, as any occupier or rate-payer may have in the case of poor's rate, notwithstanding that such rate or charge is assessed upon the occupier (85), and that the owner of the rent-charge is not mentioned by name in the assessment. 6 & 7 Wm. 4, c. 71, s. 70. 179 Upon all appeals made to ' justices,* at 'quarter sessions' holden for any * county or place,' against judgments given or orders made by any justices of the peace, the justices so assembled at quarter sessions shall cause any defect of form found in such original judgments or orders to be rectified and amended withont any cost or charge to the parties concerned. And after such amendment made, the said justices shall proceed in the matter as by law they should have done in case there had] not been such defect or want of form in the original proceeding. 5 Geo, 2, c. 19, s. 1. 180 And the justices at such general or quarter sessions, upon hearing and finally determining such matter of appeal, LOCAL TAXATION — APPENDIX (a). 293 REMEDIES AGAINST RATES. Litigious Remedies. Appeal against Rats — iii. from Special to Quarter Sessions — continued. shall and may, according to their discretion, award such costs, to any party appealing^ or appealed against, as they may think proper, 6 & 7 Mm. 4, c. 96, s. 6. 181 And THE DETERMINATION of the justices at such general or quarter ses- sions, in or concerning the premises, shall be conclusive and binding on all parties to all intents and purposes what- soever. 6 m. 4, c. 96, *. 6. LEVY OF RATE. On Individual Ratepayers. ] . Oj^ Persons Primarily Liable. — before Appeal. 1. Demand. 2. Payment. 3. Collection. 4. Enforcement. 1. Demand. 201 After an allowance (134) and publication (138) the rate is due, Charlwood V. Best, I Bott., 261 ; but it is not enforceable till after demand made, Tracey V. Talbot, 1 Bott., 260. See Note on (218 a). 2. Payment. If a landlord, or any one on his behalf, tender payment for the occupier, it ought to be accepted, and no warrant of distress against the occupier should be granted, R. v. Cozens, 1 Bott., 267. 203 If any person rated to any rates or cesses within any district, * parish, or hamlet,' Although the general terms of this provision would extend it to all rates of districts not maintaining their poor, yet the power to consent to the ex- cusal is only given to such officers as are found in places maintaining their poor. In places maintaining their poor, the general terms of the present clause, without the restriction involved in the description of the officers capable of giving their consent, would enable persons to be exempted from highway, county, borough, watching, and other local rates ; but for want of persons competent to consent, no exemption from those rates could be obtained in places not maintaining their poor. apply to any ' two justices ' acting for the ' county or place,' and if he give proof to them of his inablity, through poverty, to pay such rate or cess, and if the * overseers,' or other person or persons competent to act under the authority of any Act or Acts of Parliament, for the ordering, managing, control, or direction of any such district, ' parish, or hamlet,' 294 LOCAL TAXATION — APPENDIX (a). Poor's Rate. LEVY OF RATE. 1. On Persons Primarily Liable. — i. before Appeal. 2. Payment — cmitinued. This description indicates the intention of the Act to be, that those who manage the relief of the poor, and are therefore most capable of judging of the poverty of persons rated, shall give or withhold consent to the ex- emption, and thereby exercise an effectual veto on the exemption. If this be so, then when overseers have no longer the relief of the poor, as under the 22 Geo. 3, c. 83, or the 59 Geo. 3, c. 12, ». 2, and, as is mainly the case under the Poor Law Amendment Act, the power of consent would appear to be transferred to the ' guardians,' or select vestry who have the management of such relief. It has however been considered by high authority that both the bveraeers and the guardians, or select vestry, have concurrent authority in the matter. consent that the person so rated may be excused from payment, SUCH JUSTICES may order and direct that such person be excused from the payment of such rate or cess, and may strike out his or her name therefrom. 54 Geo. 3, c. 170, s. 11. 3. Collection. 205 If any ' two justices ' have directed that any person rated to any rate or cess be excused from the payment thereof on account of poverty (203), the sum at which such person was so rated in such rate or cess shall not thereafter be collected, or any person or persons charged therewith. 54 Geo. 3, c. 170, s. 11. 4. Enforcement. By Distress. 210 When any poor's rate has been made, allowed, and published (134, 138), and when demand of })ayment thereof has been made on any person assessed to such rate (201), Tracey v. Talbot, 1 Bott., 160. if such person refuse to contribute according as he may be assessed, 43 Etiz., c. '2, *. 5. ANY ONE JUSTICE may summon such person to appear before any two justices, 3 Geo. 4, c. 23, «. 2. Although the 43 Eliz., c, 2, and other poor law statutes, do not mention the summons, it i& held that a summons must precede the warrant of dis- tress, JR. V. Brown, 1 Bott., 269. The 3 Geo. 4, c. 23, s. 2 enables one justice to issue the summons. The summons may be served personally, or at the parties' usual residence. The court of Queen's Bench will issue a mandamus to compel justices to hour coniphiints, and (yy-) to issue summonses, H, v. Brown, supra. LOCAL TAXATION — APPENDIX (a). 295 LEVY OF RATE. 1. On PsBsoNs Primarily Liable. — i. before Appeal. Enforcement — by Distress — continued 215 (If such person refusing to contribute do not appear to such summons (210), or do hot show good cause why a warrant should not be issued,) ANY * TWO justices' viay issue their warrant for levying the sums of money and all arrearages due from such person by distress and sale of the offender's goods, 43 Eliz., c. 2, s. 4. Where the justices appear to act bond Jide,° in refusing a warrant of distress, the court of Queen's Bench will not generally issue a mandamus to compel them, R. v. Hale, 2 Jd. 8f E., 606 ; B. v. Justices of Bucks, 3 Nev. 8^ Man., 68 ; E. V. Somerset shire, 4 Net. 8f Man., 394. 216 As WELL THE PRESENT as subsequcut * overscers,' or any of them, may, by warrant from any two * justices,' levy the sums of money, and all arrearages by distress and sale of the offender's goods, This distress is in the nature of an execution, and is not a pledge as the distress at common law was, Bissert \. Caldwell, 1 Bott., 256, tiote ; Hutchin Y. Chambers, ib., 264. Thus the following things may be taken under this distress : — wearing apparel, ib. ; tools of trade, Edgecombe v. Sparks, 1 Bott., 256 ; money, East India Company v. Skmner, ib., 2.'o7 ; beasts of the plough, although there be other distrainable goods suiHcient on the premises, Hutchin v. Chambers, ib., 264. . Goods belonging to a corporation may be taken in respect of a rate made on . remises in their occupation {77), R. v. Gardner, 1 Bott., 167 ; R. v. Aber- men, 5 East., 453 ; R. v. Margate Pier Company, 3 B. Sf J., 220. If a person die after the warrant is granted, the goods cannot be dis- trained in the hands of the administrator or executor until the latter has been summoned (210), fValUs v. Hewit, Stevens v. Evans, 1 Bott., 265. Where goods are of uncertain value, and enough has not been distrained at first, a second levy may be made under the same warrant to supply the deficiency, Hutchin y. Chambers, 1 Bolt., 264. ^ rendering to the party the overplus. 43 Eliz., c. 2, *. 4. 217 If any person refuse or neglect to pay This statute differs from the 54 Geo. 3, c. 170, s. 12, which only allows of a distress after a space of seven days has elapsed since a legal demand of payment. to any overseer any sum of money that he is legally rated or assessed to, THE SUCCEEDING OVERSEERS shall and may levy such arrears. 17 G to the relief of the poor. 59 Geo. 3, c. 12, s. 1. "Wherever the * Poor Law Commissioners ' have made and issued any order under their hands and seal, by which the said Commissioners have directed the overseers or guardians of any parish or union to appoint any person to collect the rates for the relief of the poor in any parish or parishes, or have defined, or specified, or directed the execution of the duties of such persons, or the places or limits within which the same are to be performed, or the mode of appointment, or the continuance in office, or the dismissal of any such person from his office, or the amount or nature of the security to be given by any such person, or have regulated the amount of salary payable to any such person, or the time, or mode, or proportions of payment thereof, if such orders have not before the 6th day of May in the year 1839 been rescinded by the said Commissioners, or quashed, SUCH ORDERS shall be deemed, and the same are hereby declared to have tiie same force and validity as if the same had been warranted by an Act, &c. (t & 5 JFjn.4j c.76. Tlie Poor Law Amendment Act.) 2 & 3 r,c., c. 84, *. 2. And EVERY PERSON APPOINTED by guafdiaus of the poor under any such order of the said Commissioners shall have the like powers, LOCAL TAXATION — APPENDIX (a). 309 OFFICERS. Co//t'c/or5— continued. authorities, ([ ^^.. privileges, 4. *^= » immunities, protections, and remedies in and for the performance of his duties under such order as are by law given to ' overseers ' in the performance of the like duties. 2 & 3 Fie, c. 84, s. 2. And THE SAID COMMISSIONERS shall have the same powers and authorities with respect to all such orders, and to the persons appointed in pursuance thereof, as they have with respect to orders made and issued, and the officers appointed under the provisions of the said Act. 2 & 3 Vic, c. 84, s. 2. Jitslicesjor Allowance of Rates. d« If the ' parish ' be in a county, * TWO JUSTICES,' whereof one to be of the quorum^ dwelling in or near the division where the * parish ' doth lie, shall allow the rate (134). 43 Eliz., c. 2, ». 1 ; 13 & 14 Car, 2, c. 12, *. 17. Or if the * parish ' be wholly within an exclusive jurisdiction, * TWO JUSTICES ' of that jurisdiction shall allow the rate, 43 Eliz., c. 2, s, 8. Or if a parish lie within two places of concurrent jurisdiction, *Two justices' of either jurisdiction, or one of the one jurisdiction and one of the other, shall allow the rate. 43 Eliz., c. 2, *. 8. Or if a parish He within two places of exclusive jurisdiction, . * two justices ' at least of each such jurisdiction shall allow the rate. 43 EHz., c. 2, ». 9. 2 Lord Baym. 798 ; /?. v. Gordon, 1 B. Sf A., 5C4 j K. v. Fol/tj, 1 Boi/., 86,; B. V. Ktjnaston, 2 East., 118. For making, publishing, collecting and levying Bates in Unions for Rating. Guardians. e< In every union for rating (125) the guardians shalL 310 LOCAL TAXATION — APPENDIX (a). Poor's Rate. OFFICERS. Guardians — continued. under such regulations as the Poor Law Commissioners may in that respect prescribe, ascertain and assess To assess the value of property, probably means more in this place than to ascertain or estimate the value, and seems to indicate the intention that the guardians should assess the rate on the rate-payers, t. e., make the rate. Unless this is so, the rate Avould still be left , to be made by the overseers of the several parishes, a course not very consistent with the object of raising in common the necessary funds for relief of the poor, — see J 34 and (125). If the overseers were still to make the rates, it would be necessarj' that they should be informed by the guardians of the proportion of the rate to be raised in their parish, somewhat in the manner in which they are in- formed of the proportion they are to pay of the county rate. If the guardians are to make the rate and collect it, there would still remain a difRculty as to their liability in respect of county rate, and other expenditure of poor's rate not connected with the relief of the poor. the value of the property rateable to the relief of the poor in the several parishes of the union, and shall cause to be made such surveys and valuations of the said property, or any part thereof, as may be necessary from time to time for making* a fair and just assess- ment upon the united parishes. 4 & 5 fVm. 4, c, 7G, s. 35. And THE EXPENSE of every such valuation shall at all times be a charge on the common rates of such parishes. 4 & 5 AFm. 4, c. 76, s. 36. And THE RATES MADE in every such union, shall he made, allowed (134), published (138 to 145), and recovered (201 to 235), in such and the same manner as rates for the relief of the poor are now by law made, allowed, published, and recovered. 4 & 5 rrm.4, c. 76, s. 35. But it would seem, from the previous words in the clause requiring guardians to assess (he value of property rateable to the poor, that it is the guardians of the union and their officers, not the overseers, who are to make, publish, and receive the rates. See remark of Pattison J., in R. v. Poor Law Commissioners^ 2 P. i^" D., 323. Perhaps it is with a view to avoid a difficult question as to what justices should allow a union rale (134), and should issue warrants for its recovery (215), that the power to form unions for rating is confined to such unions as are under the jurisdiction of the same juBtices (125) — a limitation otherwise without apparent object. LOCAL TAXATION APPENDIX (a)^ 311 ACCOUNTS. Nothing can be more confused than the law upon the subject of account- ability for the funds applicable to the relief of the poor. Accountability is a matter, from the difficulties inherent in it, and the interest which parties have in evading or defeating their responsibilities, which requires peculiarly definite and intelligible precepts. These, however, are neither supplied by the statute law nor by the decisions on the subject. As regard the statute law, to give effect to which is the appropriate duty of the judge and the object of all judicial decisions, its provisions are so indefinite, multifarious, and confused, that it has in a great measure defied the interpretation of the courts, and has rendered obedience by any officers for the most part impossible. To instance merely its useless multifariousness : — In the first place, there are three difi^erent general accounts to be ren- dered : First, under the 43 Eliz. (not repealed, R.y. Middlesex, \ JV. G., 125), before two justices, within four days after the end of the overseer's yeai". Secondly, under the 17 Geo. 2, c. 38, *. 1, a more formal account before justices at special sessions, within 1 i days after new overseers arc appointed. Thirdly, under the 4 & 5 JVm. 4, c. 76, s. 47, an account addi- tional to the preceding, still more detailed and extensive, is to be rendered to justices, guardians, or paid auditors, once at least in every quarter. These are not all the accounts to be rendered, for in certain cases special accounts are also to be rendered of diff'erent matters, in different forms, at different periods, and to different auditors, as, for instance, under the 5 Geo. 1, c. 8, s. 2, an account is to be i-endered to quarter sessions of moneys recovered from husbands and parents for support of Avives and children, and under the 9 Geo. 4, c. 40, *. 44, an account is to be rendered to quarter sessions of moneys recovered by seizure and sale of property of insane persons relieved at the expense of the poor rates. In the next place, the persons to account are different: Fi7-sf, under the 43 Eliz. and the 17 Geo. 2, it is only the ' overseers,' or their administrators or executors. Secondly, under the 4 & 5 Wm. 4, it is every ])erson what- ever who has the receipt, custody, or disposal of money or property. In the next place the matter of the account is different in each case : Fii'st, under the 43 Eliz., it may be an account of gross sums. Secondly, under the 17 Geo. 2, it must be more detailed. Thirdly, under the 4 & y fVm. 4, it must be still more specific and extensive. In the next place the auditors are ditterent in each case : First, under the the 43 Eliz., two justices. Secondly, under the 17 Geo. 2, aiid 50 Geo. 3, c. 49, ^.^l, tAVO justices at a special sessions. Thirdly, under the 4 & 5 JVrn. 4, guardians, or special auditors, or, in default of these, justices at petty sessions. In the next place, the duties of the auditors of these several accounts are different : First, under the i'S'Eliz., there is no power of amendment. Secondly, luider the 17 Geo. 2, 50 Geo. 3, and 4 & 5 fi'm. 4, there is a power of inser- tion and reduction. In the next place the remedies to correct the audit vary : First, under 43 Eliz. and 17 Geo. 2, there is an appeal. Secondly^ under th^ 4 & 5 Wm, 4, there is no appeal. In the last place, the executory remedies for compelling payment of balances are different. The result of these discrepancies and of a multitude of others, many of which in their details are much more difficult of reconciliation than the aboA'e, is that no' combined statement can possibly be made applicable to the whole subject of these accounts. PERSONS LIABLE TO ACCOUNT. overseers' 312 LOCAL TAXATION — APPENDIX (a). Poor's Rate. .PERSONS LIABLE TO ACCOUNT— con/mi/fe/. within four days after the end of their year and after other overseers nominated, make and yield up to * two justices' a true and perfect account, 43 EUz., c. 2, 8. 2, and shall, within 14 days after other overseers are nominated and appointed to succeed them, deliver in to the succeeding overseers a just, true, and perfect account of ail things concerning their office verified on oath, 17 Geo.%c. 3S, 8. 1. before * two justices' at a special sessions to be holden within the said 14 days. 50 Geo. 3, C.49, «. 1. a. Every person iiaving the collection, receipt, or distribution of the moneys assessed for the relief of the poor in any 'parish' or * union ;' or holding, As, for example, the persons with whom parish books and papers may be deposited under the 58 Geo, 3, c.09, s. 6. or accountable for Executors and administrators of overseers are included by these words. See 17 Geo. 2, c. 38, «. 3. any balance or sum of money, or any books, deeds, papers, goods or chattels relating to the relief of the poor, or the collection or distribution of the poor's rate in any ' parish ' or * union,' shall make and render a full and distinct account in writing of all moneys, matters, and things com.mitted to their (his) charge, or received, held, or expended by them (him) on behalf of any such parish or union. 4 & 5 IVm. 4, c. 76, *. 47. The most comprehensive description of the persons liable to account is that given above from the 4 & 5 JVm. 4, c. 76, s. A7, which, besides nil the persons occasionally made accountable under other statutes, includes others who never were before lequired to account. Persons liable to Jccount. 1. * Overseers* were required to account for all things concerning their office by the 43 Eliz., c. 2, *. 1 ; 17 Geo. 2, c. 3S, s. 1 ; 50 Geo. 3, c. 49, *. 1 ; they were required to account for certain moneys recovered from fugitives j by the 5 Geo. 1, c. S, «. 1. 2. The executors aiui administrators of '■overseers, 17 Geo, 2, c. 38, *. 3, 3. Assistant overseers, if liable to account befoic the 4 & 5 Jim. 4, c. 70, were only so by implication. 4. Paid Collectors were sometimes made so under local Acts. ' ' 5. Select vestries by custom usually l;iy their accounts periodically befci fin open vestry. LOCAL TAXATION— APPENDIX (a). §13 PERSONS LIABLE TO ACCOUNT— co«^/«««;. Select vestries under the 59 Geo, 3, c. 12 {Stiirges Bourne's Jet), s. 3, are required to lay their accounts before the inhabitants twice a-year. Select vestries under the 1 and 2 Wtn 4, c. GO {Hohhotises Jet), s. 32, are required to keep accounts of moneys received and disbursed to be open to vestrymen and ratepayers. Auditors of accounts are provided for by *. 32. The A-estry likewise publish annually a list of parish estates, charitable foun- dations and bequests, and the rental and appropriation of each {s. 39). 6. Gttardians under the 22 Geo. 3, c. 83 {Gilbert's Jet), did not account. But the treasurer was to produce a monthly account of the Avorkhouse expenses, ss. 12, 24, which the guardians were to sign, if they agreed to it, which was afterwards to be inspected and allow^ed by the visitor. If the treasurer and guardians disagreed, the visitor was to adjust the accounts, *. 10. The whole of this system was not properly a system of accounts, but merely a contrivance for setting the proportions of the common workhouse expenditure, to be charged on each several parish. The overseers' accounts, however, are under this statute to be examined monthly by the guardians, and to be examined and passed quarterly by the visitor, after verification on oath before a justice of the peace, s. 8. The 4 & 5 Wtn. 4, c. 76, s. 47 {The Poor Law Amendment Jet), includes, — 7. Everij officer whatsoever, and 8. Every private person whatsoever, in any way concerned in the receipt, custody, or disbursement of any rates, moneys, or goods, or property, or matters, or things whatsoever relating to the relief of the poor. MATTER OF ACCOUNT. 1. Receipts. 2. Payments. 3. Balances. The expressions of the statutes as to the matter of the accounts required are very meagre. The most complete expression is the following : 267 All moneys, matters, and things committed to the charge of the accountant (266 a.), or received (or to be received). See 43 Eliz, c. 2, s. 1, and 17 Geo. 2, c. 38, s. 1. <• All sums of money by them received, or rated, and sessed, but not received." held, or expended by him on behalf of the * parish ' or * union,' 4 & 5 Jfm. 4, c. 76, s. 47. " The matter of account, or what a person has to account for, depends of course upon his functions with respect to the property to be accounted for. But generally every complete account, or systematic combination of accounts, will show: — a.' Beceipts. 1. What ought to be received. 2. What has been received. 3. The difference of the foregoing, if these differ, viz., What has not been received. b. Payments. 4. What ought to be paid. &. W^hat has been paid. 314 LOCAL TAXATION APPENDIX (a). Poor's Rate. MAITER OF ACCO\j::iT— continued. c. Bala7ice due from the Accountant. (). The result of the 2nd and 5th. What the party accounting is still to be held liable for. The whole of these particulars should be shown in the accounts of over- seers and assistant overseers with respect to rates, to moneys recoverable for support of bastards, to moneys advanced as loans, to rents and other incomes due to the parish and applicable to the purposes of the poor's rate. Collectors should also show the whole of these with regard to what they have to collect. Treasurers will only show the 2nd, 5th, and 6th. Mere bailees, depositaries of money, goods, papers, &c., will usually only show the 2ncl and 6th. The priucijde is the same where the property to be accounted for is other than money, though in this case the details of the account will usually be more simple. 1. Receipts, Authority to Receive. The first head of accountability is for Receipts. No statute contains any precept applicable to this head of accountability. Decisions of courts of law are almost as silent. The following considera- tions, hoAvever, are deducible from the enactments which will be found in the subsequent parts of the summary. First, IVliat ought to be received. This is material whenever loss may be incurred by the public, through "* the ofiScer not pursuing the authority vested in him, as by his omission to collect or levy rates, or to compel repayment of loans, &c. An ignorant officer rarely knows the extent of the authority he is bound to pursue, and a negligent or dishonest one will be tempted to keep it out of view in rendering his account. This information should therefore always be secured in some way independent of the information to be procured from the accountant himself. Account for Receipts without special authority to receive. The person accounting may merely be a bailee or depositary of property having no special authority to collect or i-eceive. In this case he is only ac- countable for what he has in fact received. Account for receipts with special authority to receive. Where the accountant has a special authority to receive, he is bound to use and pursue his authority so as to prevent loss to the fund for the pro- tection of which that authority has been given to him. In this case therefore the accountant is not only liable for what he has re- ceived ; but is also liable for what he has fiot received, if the non-receipt has occurred through abandonment, neglect, or abuse of his authority. The chief authorities fur receipts are, 1. The statutes relating to the collection and levy of poor's rates (201 to 235). —including \s. annually from every elector under the *' Act to Amend the Representation." 2 Wni. 4, c. 45, s. 56. 2. The statutes for recovery of balances and property in the hands of preceding officers, &c. (292). 3. The statutesfor reimbursement to the poor's rates of moneys expended, as — — for maintenance by fathers and mothers of their children at any age, 43 Eliz., c. 2, s. 7. 69 Geo. 3, c. 12, 8. 26. 4 & 5 ffm. 4, c. 76, s. 78. — for maintenance by grandfathers and grandmothers of tlieir graud- ,; children at any age ; lb. LOCAL TAXATION APPENDIX (a). 315 MATTER OF ACCOUNT. 1. Receipts — Authority to Receive— coTZtmwec/. — for maintenance by cliildren of their fathers and mothers ; lb. — for repayment by mothers and fathers of bastards of relief administered to bastards born before the 14th August, 1834; IS Eliz.yC. 3,s. 1. — for repayment, imder orders, by putative fathers, of relief afforded lo bastards born since the 14th August, 1834 ; 4 & 5 ff'm. 4, c. 76, s. 72. — for repayment of relief advanced by way of loan, to the party himself; 59 Geo. 3, c. 12, s. 29. 4 & 5 ffm. 4, c. 76, ss. 58, 59. to his wife ; 4 & 5 mi. 4, c. 7Q, ss. 56, 58, 59. to a man's children under 16; lb. to step-children, legitimate or illegitimate, if the man has married since the 14 August, 1834 ; lb. to a widow's family ; 4& 5 fVm. 4,c. 76, ss. 56, 58. to a woman's bastard born since the 14th August, 1834; 76., s. 71, 58. — for reimbursement of relief to pensioners or their families by attach- ment of army and navy pensions, superannuations, &c, ; 2 & 3 Fic.,c.bl. — for reimbursement of relief to families of persons running aAvay, or of persons threatening to run away, under sureties ; 7 Jac. 1, c. 4, s. 8. — for reimbursement of relief to families of persons running away — by seizure and sale of goods and chattels, or receipt of rents and profits of lands ; 5 Geo. 1, c. 8, s. 1. -—for providing for and bringing up of wife or children of persons running away, by seizure and sale of goods and chattels, and receipt of rents and profits of land ; lb. — for reimbursement of relief afforded to an insane person, out of his estate, goods, chattels, lands, or tenements ; 9 Gjo. 4, c. 40, s. 44. — for recovering from masters of apprentices, or their executors or ad- ministrators, the costs of the maintenance and clothing of apprentices, and for the reimbursement of overseers ; 32 Geo. 3, c. 57,«s. 6, 11, & 12. —for recovering from other parishes of costs of relief under orders of re- moval ; 4 & 5 fVm. 4, c. 76, s. 84. or under suspended oi'ders of removal ; Jb. 35 Geo. 3, c. 101, s. 2. 49 Geo. 3, c. 124. — a sum to be allowed out of the county rates in aid of the poor's rates of the ' parish ' or ' place ' providing a militia man 316 LOCAL TAXATION — APPENDIX (a). Poor's Rate. MATTER OF ACCOUNT. 1. Receipts — Authority to Receive — continued. in the room of one appointed sergeant, corporal, or drummer. 42 Geo. 3, c. 90, s. 58. 4. Statutes giving costs to the ♦ parish ' where successful in various cases of litigation, as: — costs on appeals against poor's rates ; 17 Geo. 2,c.38,s. 4. costs in appeal or orders of removal ; 4 & 5 fVm. 4, c. 76, s. 82, 83. costs of distress for poor's rates ; ^ 27 Geo. 2, c. 20. costs of enforcing penalties applicable to the poor. 18 Geo. 3, c. 19. s. 2. 5. Statutes directing the unapplied residue of other rates to be applied as poor's rates, as — • — the overplus of the militia rate; 42 Geo. 3, c. 90, s. 42. — the residue of Lighting Rates, Watching Rates, &c., -when the provisions of the Acts are abandoMcd in any ' parish.' 3&4 fVm. 4, c. 90, *. 15. 6. Very numerous statutes directing pecuniary penalties or forfeitures to be paid for the use of the poor. These penalties could not be enumerated -without an examination of the body of the statutes from the reign of Elizabeth to the present time. The following are but a few of them :— Penalties 51. on 'justices ' for not appointing overseers; 43 Eliz.,c. 2,s. 10, 12. 13 & 14 Ca?'. 2, c. 12, s. 22. 205. on ♦ overseers ' for not meeting ; 43£//r., e. 2, «. 2, 11. 13&14 Car. 2, 11, s. 12. 5f. on 'overseers' for bringing into account moneys given to persons not ; registered in the collection book ; 9 Geo. l,c.7, s. 2. 51. on * overseers ' for every disobedience of the directions of the 17 Geo, 2, c. 38, as to rates and overseers' accounts ; 17 Geo. 2, c. 38, 8. 14. 20s. a-month on relations for not maintaining their relations ; i3Eliz.,c.2,s.7, 11. 40«. on constables and officers neglecting duty or neglecting to discharge lawful orders of justices ; 33 Geo.3,c.55,s.l. 50/. on persons not delivering up, or depositing, vestry-books, rate-books, agreements, accounts, vouchers, certificates, documents, orders, writings, or papers ; 58 Geo. 3, c. 69, s. 6. 50/. on persons dcstroving, obliterating, or injuring the same, &c. ; lb. one half of 100/. on persons acting as justices, not being qualified ; 18 Geo. 2, c. 20, s. 3. Penalties enacted by the County Lunatic Asylum Act ; 9 Geo. 4, c. 40, «. 59. LOCAL TAXATION — APPENDIX (a). 317 MATTER OF ACCOUNT. 1 . /?fce/^/^.— Authority to Receive — continued. Penalties enacted by the Poor Law Amendment Act 4 «& 5 H'm. 4, c. 76, s. 99. 10/. on any person neglecting to keep, notify, and publish the orders of the Commissioners ; 4 & 5 fVm. 4, c. 76, *. 18. , ' 5/. on overseers disobeying orders of justices for relief in urgent cases or illness ; 4 & 5 ffm. 4, c. 76, s. 54. ' one half of 5/, on officers supplying, for profit, goods ordered as relief; 4 & 5 mn. 4, c. 76, s. 77. 10/. on persons introducing spirituous or fermented liquors into work- houses ; 4 & 5 fVtn. 4, c. 76, s. 92. 20/. on master of workhouse introducing spirits or fermented liquors ; 4 & 5 fVm. 4, c. 76, s. 93. . 20/. on master of workhouse misconducting himself towards any inmate of the workhouse ; lb. 10/. on master of workhouse for not hanging up copies of as. 92 & 93 of Poor Law Amendment Act ; 4 & 5 fVm. 4, e. 76, s. 94. r 5/. on officers disobeying orders of justices and guardians under the Poor Law Amendment Act ; 4 & 5 Mm. 4, c, 76, s.9j. 20/. and treble value of the property, on overseers and paid officers pur- loining, embezzling, or misapplying moneys, goods or chattels of any parish or union ; 4 & 5 fFm. 4, c. 76, s. 97. 2/. first offence, 20/. second offence, on persons disobeying orders of the Poor Law Commissioners ; 4 & 5 fVm. 4, c. 76, s. 98. 5/. first offence, 20/. second offence, on persons guilty of contempt of the Board of Commissioners. lb. 7, Contracts entitling the parish to the receipt of money or other benefit, as — bonds and securities given by contractors, or by paid officers, as by as- sistant overseers, under the 59 Geo. 3, c. 12, s. 7. bonds given for security or indemnity of the parish against charge for relief, as bastardy bonds, and bonds under the 7 Jac. l,c. 4, s. 8. sale of parish or union property, 59 Geo. 3,c. 12, s. 9. 5 & 6 JVm. 4, c. 69. letting of parish lands, 59 Geo. 3, c. 12, s. 13. contracts by which the parish is entitled torrent or other compensation for the occupation or use of any property. " 8. Gifts, grants, bequests, demises, &c. of estates, rent- charges, stock, annuities, 318 LOCAL TAXATION APPENDIX (a). Poor's Rate. MATTER OF ACCOUNT. I . Receipts, "^Auihovhy to Receive — continued. and other properties, and funds applicable to the relief of the poor, or in diminution of the poor's rates. See (2(j8). At one time a very considerable revenue was, and a much larger ought to have been, enjoyed by parishes in respect of properties of this class. 9. The right of the parish or union to the benefit of any properly vested in the persons enumerated as liable to account (266) ; but which may be in the possession of any person without authority, or whose authority to hold them has ceased, as— to recover stock and materials in the hands of the poor in order to be wrought ; 43 E/iz., c. 2,s. 1. 17 Geo. 2, c. 38, s. 1. to recover possession of parish lands, houses, &c., from occupiers ; 69 Geo. 3, c. 12, s. 24, 25. 5 & 6 IVm. 4, c. G9, s. 5. to recover and hold, where ordered by the vestry, books, papers, &c., (268 b.). 58 Geo. 3, c. 69, *. 6. 10. The direction of the inhabitants in vestry for the keeping and depositing of parish books, accounts, documents, &q. See (268 6.). Secondly, JV/tat has been received. Tliis will show whether the authority of the accountant to receive has been duly pursued. It may generally be assumed, except where some excess of authority has occurred, that where the amounts to be received, and the amounts admitted to have been received, are the same, the authority has been fully pursued, and the accountant is so far acquitted of default or excess. Where the second amount is less than the first, the accountant is bound to show either that the difference is not OAving to his default in enforcing his authority, or to concealment of his actual receipts. Where the re- ceipts admitted exceed the amount which ought to be received — a rare case, but one which sometimes occurs (as where overseers receive a gross sum from putative fathers of bastards, or collect money under colour of their ofHce for an unlawful purpose, &c,) — if the excess has been received by colour of the accountant's authority, though wrongly, the accountant should be still held to account for the excess, until it is reclaimed by or returned to the party who had paid it, or until it is otherwise lawfully disposed of. The accountant should not be alone relied on to show his receipts. Thirdly, ffliat has not been received. This will consist of the difference between the two foregoing, where they do differ. If the difference has arisen through the negligence of the accountant, he is bound to make it good. In this case he Avill be charged Avith the amount as if he had collected it, and the balance against him under the head of receipts t^II be increased. 268 Rates. Overseers to receive (265). Assistant overseers (265 a.) Collectors (265 b.) Guardians of Unions for rating ? (265 e.) a* All buildings, lands, and liereditamenls purchased, hired, or taken on lease by the ' overseers,' by the authority and lor the purposes of this Act, shall be conveyed, demised, and assured LOCAL TAXATION APPENDIX (a). 3 V.i MATTER OF ACCOUNT. 1. Receipts. — Authority to Receive — continued. to the ' overseers ' 59 Geo. 3, c. 12, *. 17. of the * parish,' 59 Geo. 3, c. 12, s. 35. and their successors in trust for the parish. 59 Geo. 3, c. 12,5. 17. The ' OVERSEERS ' and their successors shall and may . accept, take, and hold, in the nature of a body corporate, for and on behalf of tlie parish, all such building's, lands, and hereditaments, and also all other buildings, lands, and hereditaments belonging* to such parish. 59 Geo. 3, c. 12, *. 17. Power to sue for such property or the rent of it, 59 Geo. 3, c. 12, s. 17. The power of the ' overseers ' to hold, as a corporation, is not limited to property applicahle to the use of the poor, such as the houses setup for the poor under the 43 EUz., c. 2, s. 5, the workhouses procured under tlie 9 Geo. 1, c. 7, s, 4. But it extends to all real property belonging to the parish, including property left in trust to trustees. Doe d. Jackson, v. Hi/eij, 10 B. 8f C, 885. The property in all and singular, the goods, chattels, furniture, provisions, clothes, linen, wearing apparel, tools, utensils, materials and things what- soever, had, and to be had, bought, procured, or provided for the use of the poor of any * parish ' or ' parishes,' shall he vested in the * overseers' of such * parish ' or 'parishes,' and their successors in office, for the purposes of this Act. 55 Geo. 3, c. 137, *. 1. Power to such * overseers,' and their successors, to bring actions and prefer bills of indictment in respect of such property, 55 Geo. 3, c. 137, s. I. b. The guardians of the poor of every union, formed by virtue of the Act (4 & 5 Wm.'i, c. 76), and of every * parish' placed under the control of a board of guardians by virtue of the said Act, shally from the day of their first meeting as a board, become, or be deemed to have become, for all the purposes of this Act, a corporation by the name of *' the guar- dians of the poor of the union (or of the parish of ), in the county of -, And THEY, AjND THEIR SUCCESSORS, shall for ever continue to be such corporation for such purposes ; and may accept, take, and hold, for the benefit of such union or * parish,' any buildings, lands, hereditaments, goods, effects, or other property ; 320 LOCAL TAXATION — APPENDIX (a). Poor's Rate. MATTER OF ACCOUNT. 1. Receipts. — Authority to Receive — continued. and may use a common seal. 5 & G H^m. A, c. 69, s. 7. Power to sue and prefer indictments, &c., ih. ; to purchase, or liire, lands and buildings for Avorkhouses, ib. s. 23 : to provide utensils and materials to set the poor on work, ib., s. 28. C. All books for the entries of proceedings of vestry all rates and assessments, accounts and vouchers of the churchwardens, overseers of the poor, sur- veyors of the highways, and other parish officers, and all certificates, orders of courts and of justices, and all other parish books, documents, and writings, and public papers, except the registers of marriages, baptisms, and burials, shall be kept by such persons, and deposited in such place and manner as the inhabitants in vestry assembled may direct, 58 Geo. 3, c. 69, s. G. Penalties on persons for not keeping hooks, &c., safely, to he applied towards the relief of the poor, ib. s. G, Account for Receipts. 269 The * OVERSEERS * shall account for all sums of money by them received, or rated and sessed, and not received, and all other things concerning their office. 43 Eliz., c 2,11.1. 17 Geo. 2, c. 38, «. 1. a. Every person accountable (266) shall make and render a full and distinct account of all moneys, matters, or things committed to his charge, or received or held by them (him) on behalf of the parish or union. 4 & 5 // w». 4, c. 76, s. 47. 270 If any poor person be excused by any two * justices* from the payment of any rate or cess on account of the inability of such person to pay such rate or cess, and if the name of such poor person be struck out from such rale or cess (203). NO PERSON or persons shall be charged therewith, 7ior in any manner called or liable to account for tliesaniei or for omitting to collect or receive the same. 54 Geo. 3,c. 170, «. n. LOCAL TAXATION — APPENDIX (a), 321 MATTER OF ACCOUNT. '2. Payments. Authority to Pay. 271 See Purposes of the Rate (28), where the greater part of the authori- ties for the expenditure of the poor's rate are referred to. It is much more necessary to show the authority to pay than to show the authority to receive ; for expense is much more likely to be incurred unlaw- fully than income to be obtained unlawfully, and accounted for. Besides, receipts, although they may have been unduly obtained, are nevertheless still to be brought into the account (see note on 269), while payments made without authority are on that ground to be excluded. It may generally be assumed that whatever is established with regard to payments of money, holds equally good with regard to all other modes of disposing of the property of ' parishes ' or * unions.' The Fourth essential question (267, note), in accounting is, IVhat ought to be paid ? Payments must be attthorized by statute. It is established as a principle that no payment can be lawfully made out of the poor's rate without statutory authority for the payment. No ante- cedent practice can operate as a legal custom, so as to give authority to a * disbursement of poor's rates, which are of too recent introduction to admit of a prescription or legal custom applying to them. Nor will the reason- ableness, however clear, of the expenditure, nor the concurrence of the parishioners, legalize the payment, if made without statutory authority. R. V. Gwyer, 2 Ad. 8^- E., 216. For the statutory autho?'ilie8 to expend the poor's rate, see the Purposes of the Rate (28) and the note, and (267, a. h.) infra. Payments must also be necessary. Not only must the payment be of a kind authorized by some statute, but it must on the occasion be necessary. An unnecessary payment, although of a kind which in case of necessity would be lawful, is to be wholly disal- lowed, not as unlawful, but as ' unfounded.^ 17 Geo. 2, c. 38, s.\. Payments must also be reasonable in amount. And although a payment would on a proper occasion be lawful, and al- though a proper occasion exist for some payment, still if more be paid than is necessary on the occasion, it is to be reduced ; that is to say, the excess over what is necessary is to be disallowed, not as unlawful, but as ' exorbi- tant: 17 Geo. 2, c. 38, s. 1. Payments must also be made within the proper time. The time when payments ought to be made is a material element in the authority to pay. The authorities given to officers usually enable them only to discharge claims out of the 'rates made in the year during which those claims accrue. Officers have the power of making rates or supplying them- selves with funds by anticipation. Not an appeal against the whole of a rate, nor even the quashing of the whole rate, prevents the overseers from collecting funds (226 to 230). If an officer neglect to procure the necessary supplies of funds, during his term of office, he may perhaps make himself personally liable to discharge the claims by his own neglect, Iilow v. Keeeh, 1 Bott., 381 ; but he cannot by his negligence or misconduct cast a charge on future rate-payers which they are not made liable to by statute. Nor is any creditor entitled, by postponing the enforcement of his claims, to exonerate those rate-payers who are by law liable to dischai-ge them, and charge those whom the statutes have not made liable. Taumey''s Case, Fin. Abr. tit. Poor. Ji. v.- Goodcheap, 6 T. R., 159. R. v. Chichester, 1 Bott., 462. But if overseers make a rate on the rate-payers of the proper year, and the rate is collected by the succeeding overseers, the latter may discharge, to the extent of the amount collected, claims accruing in the year in which the Tate was made, or may to the same extent reimburse their predecessors for any payments lawfully made by the latter during their term of office. 1 7 Geo. 2, c. 38, s. 11. In all the text-books, and in many reported cases, the 41 Geo, 3, c. 23, s, 9 Y t 322 LOCAL TAXJVTION — APPENDIX (a). Poor's Rate. MATTER OF ACCOUNT. 2. Payments. — Authority to Pay — continued. is referred to as now cuabling overseers to reimburse sums'advanced by pre- ceding officers during the time when no rate was made, or when an appeal affecting the whole rate was depending. But this is not so ; the statute only related to cases which had occurred before its passing. The statute itself made rates recoverable notwithstanding such appeals, and thereby rendered the provision for I'eimbursement unnecessary for the future. The Parochial Assessments Act, G & 7 H'm. 1, c. 96, however, by prohibit- ing the making of rates unless upon the estimate prescribed by the Ist sec- tion, and by declaring rates made otherwise than on that estimate, to be of no force, has, where rates are not made on that estimate, so far repealed the 41 Geo. 3, c. 23, ss, 1 & 2, by which the rate, notwithstanding its illegality, was made collectable. Accordingly, the 3i-d section of the Parochial Assess- ments Act expressly contemplates a case in which an estimate for the pur- poses of the Act cannot be made until after a survey and valuation have been made. Perhaps this inability to make a rate may, during its unavoid- able continuance, constitute a legal justification for borrowing money, or otherwise incurring debts. Payments must not he in discharge of merely personal liabilities of the officers. Statutes often impose charges on overseers and other officers, which are not payable out of the rates. Thvis, whenever a -penalty is imposed on overseers or others for neglect of their duty, or for misconduct in their office, this is a personal punishment of the officer, not a punishment of the rate-payers, who are entitled to have the office lawfully exercised. These penalties are, for the most part, protec- tions to the parishioners, not liabilities of the parishioners. The same applies to costs, and to damages obtained by civil action, or by any legal proceedings whatever, against officers for neglect or misfeasance in their office. These are often compensations to the parishioners, never obligations imposed on them. The costs of the officers in defending them- selves when any of these personal obligations are enforced, as in an appeal against their accounts, cannot in any case be paid out of the rates. R. v. Johison, 5 A. 8fE., 340. But where overseers out of office have appealed against a disallowance in their accounts, the 50 Geo. 3, c. 49, «. 2, expressly authorizes the Quarter Sessions to allow their costs out of the poor's rate. The costs of litigation, however, when incurred for the protection of the body of the parishioners, as in defending a fair and lawful rate, or in the lawful support or resistance of an order of removal ; or in the maintenance of any right of the 'parish' or 'union,' or the resistance of any wrong, falling within the scope of the functions of the officer, and only to be main- tained or resisted by his agency, being, specifically, proceedings in protection, not of the officer, but of the parish or union, may be charged on the rate, so far as the expense incurred is necessary, and reasonable in amount. li. v. Micklejiekl, I Rott.^ 113. And where the litigation may be long and expen- sive, or there may be a reasonable doubt of its necessity, or the event may prove that the proceedings were unfounded, it would still seem that tlio vestry can authorize litigation in this class of cases at the cost of a parish. The rule is the same when the expense is incurred incidentally to th'> performance of some duty, the performance of which is cast upon the officor personally. Thus it often happens that the duties of an overseer in populi" parishes are too great or too difficult for him to perform without assistant Still, without express statutory authority, he cannot charge the cost of sui assistance upon the rites. R. v. Gwyer, 2 /i. Sf E., '21G. In some cases, hoAvever, parishes arc expressly made iiab/e, by statute- to penalties. And most of the charges which might fall on overseers in; dentally to the performance of their personal duties may be lawfully ca upon the poor's rate by the appointment of an assistant overseer (265 a.) or other paid officer. Consequences of making payments without authority. The consequences of making payments without authority arc not confined LOCAL TAXATION — APPENDIX (a). 323 MATTER OF ACCOUNT. 2. Payments. — Authority to Pay — continued. to the loss by disallowance in the officer's accounts of the sums unlawfully expended ; there are also petial consequences attached to unlawful expendi- ture of the rate. The giving relief unnecessarily is a misdemeanour. Tawjiey's Case, 1 Bott.^ 371. Any wilful waste or misapplication of moneys, goods, or chattels belonging to ' a parish' or ' union,' is punishable for the first offence by a penalty of 5/., for the second of 20/., and for the third and every subsequent offence by the penalties of a misdemeanour. 4 & 5 Win. i, c. 76, s. 98. Fifthly. fVhat has been paid? The statutes requiring the payments to be brought into account, of course only require the disclosure of such payments as are conformable with the statutory authorities for making payment. For if other payments are entered in the accounts, they must be struck out. An officer, therefore, who has made an unlawful or an unfounded or any ea-orizVaw^ payment, is bound to bear the loss himself; and when he knows that the payment is in whole or in part unlawful, is rather bound not to enter it, or the unlawful part of it, in his accounts, than to enter it. When what has been paid appears also to have been paid during the proper period, and is conformable with the authorities to pay — as to the nature and occasions of the payments, their amount, and the person paying ' — the account as to Payments is correct. a. In every case in which any contribution, by ' overseers ' or other officers of any * parish,' of moneys required by a board of guardians, , or persons acting as guardians for such parish or for any union including such parish, for the performance of their duties, is in arrear; Guardiaiis are responsible for the relief of the poor under the 4 & .5 IVm. 4, c. 76. Overseers and other officei's are liable to a penalty of 5/. if they '< wilfully disobey the legal and reasonable orders of guardians in carrying " the orders of the Poor Law Commissioners, or the provisions of this Act, " into execution." There was no doubt that the order of the guardians for money necessary to them for relieving the poor, was a legal and reasonable order under the Act, but the liability to a penalty not exceeding 5/. was not found an efficient remedy to the guardians, more especially as the enactment by which the penalty is provided is so ambiguous in its terms that justices were often unwilling to act upon it. The present provision was therefore made. if the chairman or acting chairman of such board make application (in writing) under his hand, ANY ' TWO JUSTICES ' acting within the district wherein such parish is situate may summon the said overseers or other officers to show cause, at a special session to be summoned for the purpose, why such contribution has not been (should not be ?) paid. And after hearing the complaint preferred, under the autliority of such chairman or acting chairman, on behalf of such board, THE JUSTICES at such sessions shall, if they think fit Y 2 324 LOCAL TAXATION — APPENDIX v^a). Poors Rate' MATTER OF ACCOUNT 2. Payments. — Authority to Pay — cojitinued. by warrant under their hands and seals, cause the amount of the contribution so in arrear, together with the costs occasioned by such arrear, to be levied and recovered from the said overseers or other officers, or any of them, in iii.). and shall specify upon, or at the foot of such account, every such charge or payment, LOCAL TAXATION — APPENDIX (a). 333 THE RENDERING OF ACCOUNTS. 3. For Audit — continued. and its amount, so far as such justices may disallow or reduce the same, and the cause for which the same is disallowed or reduced ; and SUCH justices shall signify their allowance and approbation of every such account under their hands ; and shall sign and attest the caption of the same at the foot of the account, without fee or reward. 50 Geo. 3, c. 49, s. 1. This allowance and approbation, however, are not final unless the atten lion of the justices has been called to every item. Accounts already allowed by two justices may be referred back to them again by the sessions, or (qi/. by the sessions, or by the Court of Queen's Bench 1) to any other two jus- tices to audit afresh. — R. v. Townsend, 1 Boft., 323. The remedy is not by appeal to sessions only. But if any unlawful item be allowed, or if any item of which the details ought to be given be allowed in a gross sum, the overseers may be compelled, by mandamus, to produce their accounts to the justices again. See R. v. Justices of fVa?'wickshire, 2 D. \ 8f /?., 299, where a mandamus was issued to compel overseers and guardians to take again before the justices their accounts, in which a lumping sum of 2000/. had been paid to two constables, and had already been once passed before justices. "bm Where any account of any ' overseer ' or guardian All other accountants (2G6) are omitted. is presented to any 'justice' All other auditors are omitted. Now, it is only ' overseers ' who account before justices, where other auditors exist (4 8c .") Urn. c. 76, s. 47) ; accord- ingly, where there are auditors, this provision fails as to tlie accounts of guardians ; Jtfsf, inasmuch as guardians' accounts will not go before the justices; secondly, inasmuch as the auditors, before whom the guardians' accounts do go, are not mentioned in the provision. (or other person authorized to examine, audit, allow, or disallow accounts) ; if any payment, charges, or allowance contained therein, be contrary to the provisions of this Act, or to any order of the Poor Law Commissioner.^, SUCH JUSTICES (or other person) shall disallow such payment, charge, or allowance, as illegal and unfounded. 4 & 5 Wm. 4, c. 7Q, s. 89. Cfc Every person liable to account (266 a.) shall, in addition to the annual account now by law required, once in every quarter, 334 LOCAL TAXATION — APPENDIX (a). Poor's Rate. THE RENDERING OF ACCOUNTS. 3. For Audit — continued. and where the orders of the Poor Law Commissioners have come into force, then, as often as the said orders may direct, but not less than once in every quarter, render the account required by the Act to be made by him (269, 272, 273) to the guardians, auditors, or such other persons as by virlue of any statute or custom, or of the said orders, may be appointed to audit, examine, allow, or disallow such accounts; or in default of any such guardian, auditor, or other person being so appointed, then to the justices of the peace, at their petty sessions for the division in which such parish or union is situate. 4 & 5 Wvi. 4, c. 76, s. 47. And if any person so liable to account be required by the justices, guardians, auditors, or other persons authorized in that behalf (?) to verify his accounts (279) or statements (?) HE shall verify on oath the truth of all such accounts and statements from time to time respectively, or ahall subscribe a declaration to the truth thereof, in manner and under the penalties in this Act provided for parties giving false evidence, or refusing to give evidence. 4 & 5 Wni. 4, c. 76, 5. 47. The provisions for the penalties referred to are contained in the 13i1j section of the Act, and are, for false evidence, the usual pains and penalties for perjury, and for refusing to give evidence, the pains and penalties of a misdemeanour. DISPOSAL OF ACCOUNTS RENDERED. 283 The overseers sJialL within four days after the end of their year, and after other overseers nominated, yield up the accounts required to be then made by them (277) to * two justices.' ^ This account is not to be delivered to the succeeding overseers ; but only LOCAL TAXATION APPENDIX (a). 335 DISPOSAL OF ACCOUNTS RENDERED— con/m«e<;. to the two justices. See Anon. 3 SalL, 525, 1 Boti., 311. In practice this is now altogether disregarded. a. Such * overseers ' shall, within the 14 days after other overseers are appointed to succeed them, deliver to such succeeding" overseers the account so made out (277 a.), signed (ib.), and verified (279). 17 Geo. 2, c. 3S, s. 1. This statute could not require the accounts to he delivered over as allowed hy the justices, inasmuch as the allowance by justices was not provided for until the 50 Geo. 3. c. 49. But it may fairly be assumed that besides being made out, signed, and verified, as required by the 17 Geo. 2, the accounts to be delivered over to the succeeding overseers ought now also to be ' allowed.' as required by the 50 Geo. 3, c. 49. If however the Poor Law Commissioners were to direct tlie accounts to be audited under the 47th section of the 4 & 5 JP^m. 4, c. 76, at some period within these 14 days, the defects of the statutes in this respect would be cured. b. If any * overseer,' before the expiration of his office, remove from the place for which he was appointed, HE shall before such removal, deliver over, to some other overseer of the same place, his accounts, verified as aforesaid (279) ; There is no provision in the 50 Geo. 3, ?. 49, for examining, disallowing, or reducing this account, the power of justices under that Act being confined to the final account to be rendered within 14 days after the appointment of new overseers. This account of a removing overseer might nevertheless be now subjected to an efficient audit, if the Poor LaAV Commissioners should order such accounts to be audited under the 47th section of the 4 & 5 JFm. 4, c. 76. under the like penalties as are inflicted by this Act on an overseer refusing to do the same after the expiration of his office. 17 Geo. 2, c. 38, s. 3. C. If any * overseer' die before the expiration of his office, HIS EXECUTORS or administrators shall, within 40 days after his decease, deliver over all things concerning his office It does not appear clearly that there is any account in writing to be ren- dered by the executors and administrators. If such is the case, it is only to be inferred from the supposed necessity of the thing. There is no provision in this case for an audit, the 50 Geo. 3, e. 49, s. I, not applying to it. But the Poor Law Commissioners might, under the 47th section of 4&5 fVm. 4, c,. 76, direct one to be had. to some other ' overseer ' of the same place. 17 Geo.2,c. 38, s. 3. _. 2S4 The ' OVERSEERS,' or one of them, shall carefully preserve 336 LOCAL TAXATION — APPENDIX (a). Poor's Rate. DISPOSAL OF ACCOUNTS RENDERED— co/i/i/ii/«/. the book or books of the accounts required to be made and verified within 14 days after their appointment (277, 279) The statute does not require the preservation of the accounts of overseers removing before the expiration of their office (279), nor of overseers dying (283 c.) ; although the statute subsequently makes the only provision extant for these cases. This provision for access to past overseers' accounts is almost objectless — only serving the purpose of enabling persons to appeal against the accounts after the overseers are out of office. Without a power of inspecting the cur- rent rates, the power of appeal itself is nugatory — it is scarcely ever resorted to except in cases of personal animosity. Practically even this power of appeal is confined to the succeeding over- seers. For, notwithstanding the subsequent provision for inspection, it is held that no party is entitled to inspect, unless he can show (before inspection) some special (/round for desiring to inspect the books. li. v. C/ear, 4 B. Sf C, 899. in some public or other place in the * parish.' 17 Geo 2, c. 38, *. 1. w .; 285 The * OVERSEERS ' shall permit any person assessed or liable to be assessed in the parish A mandamus will not be granted to compel overseers to allow inspection unless the party applying can show some special and public grounds for desiring to inspect the books. — R. v. Clear, B.8f C, 899. to inspect the same at all seasonable times, paying- 6d. for such inspection. And upon demand by any such person, THE * OVERSEERS ' shall forthwith give copies of the same, or any part thereof, to such person, paying' at the rate of 6d. for every 300 words, and so in proportion for any greater or less number. 17 Geo. 2, c. 28, s. I. Penalty for refusing such inspection (265). APPEAL AGAINST ACCOUNTS. 1. Against the Accounts rendered. 286 In case any person find himself grieved with any act done by the ' overseers ' or by the * justices,' 43 Eliz., c. 1, s. 6. This was understood to apply to the account yielded by overseers to jus- tices (277) under the statute of Elizabeth four days after new overseers are appointed. Accordingly in order to ground an appeal, it was necessary to show that the account had been laid before two justices. — R. v. Bartlett, Bott.^ 325. if such person give reasonable notice to the * overseers,' 17 Geo.2yC. 38,«. i. SUCH PERSON LOCAL TAXATION APPENDIX (a). 337 APPEAL AGAINST ACCOUNTS. J. Agaimt the Accounts rendered — continued. may appeal to the * justices* at their general quarter sessions, 43 Eliz., c. 2, «. 6. The statute being silent as to time, this appeal may be made at any time, — several years after the accomits have been allowed and confirmed. — It. v. Bowin, 1 Bott., 324, In the case, however, of an appeal against a rale, it was held that the 17 Geo. 2, c. 38, *. 4, had restrained the pre-existing liberty of appealing to any sessions, and limited the power of appeal to the next sessions. — R. v. Coode, I Bott., 290. a. In case any person have any material objection to sucli account as aforesaid (277 a.), The accomit here referred to is the account to be made 14 days after the appointment of new overseers (277 a.). In strictness it apj)lies therefore only to an account verified, R.y. Colchester, 1 Bott., oSl. But if the same account has in fact been examined and allowed under the 50 Geo. 3, c. 49, s. 1, then the appeal will in eff'ect, but accidentally and not necessarily, be an appeal as well from the overseers' accounts as from an allowance by the justices at special sessions. The veri-fication of the accounts was not an audit, and until the 50 Geo. 3, ('. 49, there was nothing approaching in character to an audit, or check, or correction of the overseers' accounts, except the appeal under the 43 Eliz., c. 2, s. 6, to quarter sessions against the accounts yielded under that statute, and this appeal to quarter sessions against the accounts made under the 17 Geo. 2, c. 38. The object of both appeals was to ascertain the quantum of the balance. — R. v. Carter, 1 Bott., 348. But the process was obviously a costly, dilatory, and uncertain one. or in case any person find himself ag-o-rieved by any neglect, act, or thing done or omitted by the ' overseers* or 'justices,* if such person give reasonable notice to the * overseers,' SUCH PERSON may appeal to the next general or quarter sessions of the peace To the next possible sessions. — R. v. Justices of Dorsetshire, 1 Bott., 329. for the * county or place* where such ' parish' lies. 17 Geo. 2, c. 38, s. 4. But in every corporation or franchise which has not four justices of the peace, if any person so aggrieved as aforesaid think fif, HE may appeal to the next general quarter sessions of the peace for the * county ' wherein such corporation or franchise is situate. 17 Geo. 2, c. 38, 5.5. 287 Unless the notice of appeal against the account of the * overseers' of any * parish ' Whether under the 43 Eliz., c. 2, s. G (28G), or the 17 Geo. 2, c. 38, i-. 4 (286 a.). z 338 LOCAL TAXATION APPENDIX (a). Poor's Rate. APPEAL AGAINST ACCOUNTS. 1. Against the Accounts rendered — continued. This provision for notices does not apply to appeals by 'overseers' umler the 50 Geo. 3, c. 49, s. 2, against disallowances, &c., by justices (289). he in writinn:, and unless it state and specify the particular g^rounds or causes of appeal, and unless it be signed by every person giving the same, or by his attorney on his behalf, 41 Geo. 3, c. 23, s. 4. and unless it be delivered to the ' overseers ' of the ' parish,' or to any two of them, Qt/. when the appeal is only against the account of one of the overseers t or be left at their places of abode, THE JUSTICES at such sessions shall not receive such appeal. 41 Geo. 3, c. 23, 5.4. 288 And in case any person appeal (286) to the general or quarter sessions, 43 Elis., c. 2, s. G. 17 Geo. 2, c. 38, s. 4. if it appear that reasonable notice has been given (287), THE JUSTICES of the peace at such sessions shall receive such appeal, and hear and finally determine the same, 17 Geo. 2, c. 38, s. 4. taking such order therein as by them may be thought convenient, the same to conclude and bind all parties. 43 Eliz., c. 2, s. 6. a. But if it appear to the said justices that reasonable notice was not given, THEY shall adjourn the said appeal to the next quarter sessions, and then and there finally hear and determine the same. 17 Geo. 2, c. 38, s. 4. b. Upon all appeals made to 'justices,' at ' quarter sessions,' holden for any * county or place,' against judgments given or orders made by any justice of the peace. This appears to apply in terms equally to appeals against rates (154 to IGS) and to appeals against allowance or disallowances in accounts (289). THE JUSTICES SO assembled at quarter sessions shall cause any defect of form found in such original judgments or orders to be rectified and amended without any cost or charge to the parties concerned. And after such amendment made, LOCAL TAXATION APPENDIX (a). 339 APPEAL AGAINST ACCOUNTS. 1. Against the Accounts rendered — continued. THE SAID JUSTICES shall proceed in the matter as by law they should have done in case there had not been such defect or want of form in the original proceeding. 5 Geo. 2, c. 19, s. 1. C« And upon the hearing of the appeal THE COURT shall not examine or inquire into any other cause or ground of appeal than such as is stated or specified in the notice of appeal (287). 41 Geo. 3, c. 23, s. 4. Nevertheless, in any case in which no notice of appeal has been given in writing, if the overseers, by themselves or their attorney, in open court, Waiver of notice cannot be recognised unless it be made in open court. R. V. Shear d, 1 Bott., 336. consent that the appeal be heard, THE COURT may proceed to hear and decide upon the appeal, although no notice thereof have been given in writing. 41 Geo. 3, c. 23, s. 5. And in any case in which notice of appeal has been given in writing, but any grounds of appeal are not stated or are misstated in such notice, if the overseers, by themselves or their attorney, in open court, Waiver of notice cannot be recognised unless it be made in open court. R. V. Sheard, 1 Bott., 336. consent that such grounds of appeal be examined and inquired into, THE COURT may hear and decide upon such grounds of appeal. 41 Geo. 3, c. 23, s. 5. da And THE SAID JUSTICES may award and order to the party for whom such appeal may be determined reasonable costs, in the same manner as justices are empowered to do in case of appeals concerning the settlement of poor persons, by an Act, &o. (8 & 9 Wm. 3, ^ c. 30). ■I 17 Geo. 2, c. 38,;?. 4. ^ L 340 LOCAL TAXATION APPENDIX (a). Poor's Rate. APPEAL AGAINST ACCOUNTS. 2. Against DlsaUowanccs by Justices. 289 If the * overseers ' or any of them feel themselves aggrieved by the disallowance or reduction in their accounts of any charges or payments (280 h.\ and if they be desirous of appealing against any order in that respect made by justices of the peace, and if such * overseers' have paid or delivered over to the succeeding over- seers such money, goods, chattels, and other things, as on the face of the account submitted by them may appear and be admitted to be due and owing from them, or remaining in their hands, and if they have entered into a recognizance before a justice of the peace, with two sufficient securities to be approved of by such justice, in not less than double the value of the sum in dispute, to enter an appeal at the general or quarter sessions, and to abide by such order as may be made on such appeal ; SUCH OVERSEERS or any of them may enter an appeal against such order at the general or quarter sessions to be holden next after the 10th day from the making of such order. 50 Geo. 3, c. 49, s. 2. a. And in any town, place corporate, or city, where there are not four justices of the peace, SUCH OVERSEERS may^ if they see fit, appeal to the next general or quarter sessions of the peace for the * county ' wherein such town, place corporate, or city is situate. 50 Geo. 3, c. 49, *. 4. 290 And on proof of the matters aforesaid (289), and on production of such recognizance (//'.), and on proof of the same having been duly entered into, THE * justices' assembled at such general or quarter sessions («7>.) may adjourn such appeal if they see occasion, or may liear the same, and 7nay examine into, and confirm or reverse such disallowance or reduction, in wiiole or in part, as to such justices may seem just. 50 Geo. 3, c. 49, s. 2. a. Upon all appeals made to * justices * at * quarter sessions,' holden for any ' county or place,' against judgments given or orders made by any justices of the peace. LOCAL TAXATION — APPENDIX (a). 341 APPEAL AGAINST ACCOUNTS. 2. Jgainst Disallowances by Justices— conWmie^. THE JUSTICES SO assembled at quarter sessions shall cause any defect of form found in such original judgments or orders to be rectified and amended without any cost or charge to the parties concerned. And after i^uch amendment made, THE SAID JUSTICES shall proceed in the matter as by law they should have done in c:ise there had not been such defect or want of form in the original proceeding. 5 Geo. 2, c. 19, *. 1. b. And in any such case (289, 290) THE JUSTICES at such sessions may^ if they think fit, make an order that such overseers shall have the costs by them incurred on any such appeal defrayed out of the poor's rate of the * parish.' 50 Geo. 3, c. 49, «. 2. RECOVERY OF BALANCES. - 1. Due from Accountants, h. Money and Stock. 292 The * OVERSEERS,' within four days after the end of their year, The command to pay balances within 4 clays after the end of the year is not expressly repealed by tbe 17 Geo. 2, c. 38, *. 2, nor by the 50 Geo. 3, c. 49, s. 1, which requires balances to be paid witbin 24 (14 + 10) days of the end of the year. It is beld that the 17 Geo. 2, c. 38, requiring accounts to be made within 14 days, does not repeal tbe statute of Elizabeth requiring accounts to be yielded within 4 days ; but that the two^statutes and the 50 Geo. 3, c. 49, s. 1, are cumulative — and botli accounts are to be made, rendered (278, 279), examined (280), and delivered to successors (283), as required by the several statutes. Lester's Case, 1 Bott., 330. But though it is possible to yield two accounts of the same thing, one to justices, the other to succeeding officers ' — it is not possible to pay over twice the same balance, stock, goods, and chattels. It would therefore seem to be a reasonable construction that the 17 Geo. 2, c. 38, s. 1, and 50 Geo. 3, c. 49, s. 1, enlarge the time for payment of balances from 4 days to 21. If the several statutes were held to be cumu- lative in this respect also, and to leave the obligation to pay the balance in four days after the appointment of new overseers unrepealed, the course in practice would be to pay the balance admitted in the account yielded to justices under the statute of Elizabeth within four days (292); this would protect the officers against distress and committal under that statute. Then when the account had been rendered under the 17 Geo. 2, and the 50 Geo. 3 (279), if the balance remained the same as the balance before admitted, it would have heen paid within the 24 days required by the latter statutes (a.). 342 LOCAL TAXATION APPENDIX (a). Poor's Rate. RECOVERY OF BALANCES. 1. Due from Accountants. — h. Money and Stock — continued. If the balance against them was increased, they would still bare 10 dajs after the account rendered in which to pay the difference. shall pay and deliver over such sum and sums of money as may be in their hands Stock is not mentioned here, but may be recovered by distress under the third section of the Act. to the * overseers ' newly nominated and appointed, 4^ Eliz., c. 2, s. 1. * The overseers,' or any of them, may, by warrant from * two justices,* levy, by distress and sale of the offender's goods, 1, the sums of money, 2, or stock which is behind upon any account, rendering to the parties the overplus. 43 Eliz.y c. 2, s. 3. In defect of such distress, ANY ' TWO justices' may commit him or them to the common gaol of the county. 43 Eliz., c. 2, s, 3. Sim The * OVERSEERS ' shall pay and deliver over 1, all sums of money, 2, goods, 3, and chattels, 4, and other things in their hands unlo the succeeding overseers. 17 Geo. 2, c. 38, s.l. b> If any * overseer,' before the expiration of his office, remove from the place lor which he was appointed, HE shall deliver over to some other overseer of the same place, together with his accounts verified as aforesaid (279), all rates, assessments, books, papers, sums of money, and other things concerning his office, under the like penalties as are inflicted by this Act on an overseer refusing to do the same after the expiration of his office (c/.). 17 Geo. 2, r. 38, *. 3. C- If any * overseer * refuse or neglect to pay to the succeeding 'overseers,' within ten days from the signing and attesting of his accounts^ LOCAL TAXATION APPENDIX (a). S43 RECOVERY OF BALANCES. 1. Due fr 0771 Accounta7its. — b. Mo7iey and Stock — continued, any money or arrearages which on examination or allowance of such accounts may appear to be due and owing from him, or remaining in his hands; THE SUCCEEDING OVERSEERS maij, by warrant from any two or more justices of the peace, levy all such money or arrearages, by distress and sale of every such offender's goods, rendering to the parties the overplus. 50 Geo. 3, c. 49, s. 1. And in default of such distress ANY 'two JUSTICES ' may commit the offender to the common gaol of the county, there to remain without bail or mainprise until payment of such money or arrearages. 50 Geo. 3, 0.4:9, s. 1. d. If any * overseer ' refuse or neglect to pay and deliver over 17 Geo. 2, c. 38, 5. 2 ; 50 Geo. 3, c. 49, s. 1. to the succeeding ' overseers ' within 10 days of the signing and attesting of his account (280 a.), 50 Geo. 3, c. 49, s. 1. such sum and sums of money, goods, chattels, and other things, 17 Geo. 2, c. 38, «. 2 ; 50 Geo. 3, c. 49, s. 1. which on examination of his account may appear to be remaining in his hands, 50 Geo. 3, c. 49, s. 1. ANY * TWO JUSTICES ' may commit him to the common gaol until he have paid and yielded up and delivered over such money, goods, chattels, and other things appearing to be in his hands as aforesaid. 43 Eliz., c. 2, s. 3 ; 17 Geo. 2, c. 38, s. 2 ; 50 Geo. 3, c. 49, s. 1. e. If any overseer die before the expiration of his ollice, HIS EXECUTORS or administrators shall, within 40 days after his decease, pay out of the assets left by such overseer all sums o.f money remaining due which he received by virtue of his office, before any of his other debts are paid and satisfied. 17 Geo. 3, c. 38, s. 3. f. All BALANCES DUE This provision is included in a clause providing for the quarterly audit (280, d.). But so far as it relates to the recovering of balances, it is in general terms. The persons enumerated as answerable for balances are described differently from those enumerated as liable to account (266, a.). 341 LOCAL TAXATION APPENDIX (a). Poor's Rate. RECOVERY OF BALANCES. 1. Due from Accountants. — b. Money and Stock — conliiiued. It would appear therefore that any balance due, whether discovered on an audit or not, as, for instance, a balance due from an overseer's executors (292/.), may be recovered in the way liere provided. from any guurdian, treasurer, overseer, or assistant overseer, or other person having the (collection) (receipt) control and (or) distribution of the poor's rate, or accountable for such balances, The description of persons answerable for balances consists of a very im- perfect enumeration, and differs considerably from the description in the former part of the clause, of the persons declared liable to account. See (266, a.). may be recovered in the same manner as any penalties or forfeitures are recoverable under this Act. 4 & 5 Wm. 4, c. 7G, s. 17. Where any penalty is recoverable under the said Act, any Commissioner or Assistant Commissioner mav summon the party before two justices. (Sec. 101). Two justices may hear and determine the complaint, and proceed to recover the penalty. The mnount which is to be recovered as fenaltij in the present case would be the amount of the balance due. But as the amount of the balance (which is the equivalent of the penalty adjudged) Avill for the most part have been already tixed at the audit, it is a question whether the justices in such cases have any autliority to consider of or determine afresh the amount of the balance, for the 47th section does not say that the balance is to be uscei'iained in the same manner as the amount of penalties and forfeitures, but it says that the balance may be recovered in that manner. Another reason for doubt whether the justices can inquire as to the amount of balance is, that the highest penalty that two justices can adjudge under the Act is 20/. (Sec. 95, 98). Whereas there is no legal limit to the amount of balances. What therefore appears to be alone referred to justices in the 47th section of the Act is the recovery of the balance as penalties and forfeitures, not the ascer- taining of the balance. The penalty and costs are to be recwered by warrant under the hands of two justices for the distress and sale of goods and chattels. And in case a penalty or forfeiture be not forthwith paid upon conviction, the justices may order the person convicted to \)(i detained in safe custody until the return can be made to the warrant, or until the ofFender give security for his appear- ance. If no sufficient distress can be had, the justices are required to issue their warrant to cause the olfendcr to be comjnitted to the common gaol or house of correction for a term not exceeding three months, unless the pe- nalties, forfeitures, and reasonable charges be sooner paid. (Sec. 99). No PROCEEDING for the recovery of balances Irom the party from whom they are due, LOCAL TAXATION APPENDIX (a). 345 RECOVERY OF BALANCES. 1. Due from Accountants. — 6. Money and Stock — continued. shall exonerate or discbarge the liability of the surety of such person. 4 & 5 Wm. 4, c. 76, s. 47. C . Books y Paper Sf S^c. 293 When any person has the custody of any book for the entry of proceed- ings of vestry or of any rate, assessment, account, or voucher of the churchwardens, ' overseers,' surveyors of highways, or other parish officers, certificate, order, of any court or of jnstices or other parish-book, writing', document, or paper (268 6.), if, after reasonable notice and demand, he refuse or neglect to deliver the same to such person or persons as may be directed by any order of vestry, and if he be lawfully convicted thereof before * two justices,' HE shall for every such offence forfeit and pay such sum, not exceeding 50/. nor less than 40^., as such justices may judge and determine. And SUCH PENALTY shall be recovered and levied by warrant of such justices, in the same manner and by the same ways and means as poor's rates in arrear ; And THE SAME shall be paid to the overseers of the parish, or to some of them, and be applied for and towards the relief of the poor thereof. 58 Geo. 3, c. 69, *. 6. And EVERY PERSON SO OFFENDING as aforcsaid may be proceeded against in any of His Majesty's courts, civilly or criminally, as if this Act had not been made. 58 Geo. 3, c. 69, s. 6. 2. Due to Accountants. 294 If any ' overseer ' have expended any sums of money for the use of the poor, and if such sums have been allowed to be due to him in his accounts, and if any arrears of rates were due to him when he went out of office, and if the-succeeding overseers levy such arrears (217), SUCH SUCCEEDING OVERSEERS shall reimburse him, out of the moneys so levied, all such sums of money. 17 Geo. 2, c. 38, s. 11. S46 LOCAL TAXATION APPKNDIX (a). IIECOVKRY OF BALANCES. 2. Due to Accountants — continued. Before the 41 Geo. 3, c. 23, it was held that a rate could not be recovered •vvliile an appeal was pending against it. Overseers were from this cause often deficient of money to relieve the poor ; and in many cases they, or the guardians \inder Gilbert's Act, or under local Acts, had advanced moneys for the relief of the poor. ' -' The 41 Geo. 3, c. 23, did away, for the future, with the necessity of ad- vancing money for the use of the poor, by enabling overseers to colled and levy a rate, notwithstanding the fact that an appeal against that rate was pending. But it was still necessary to provide a remedy for those cases in which overseers had, before the statute, made advances, and gone out of office without recovering the moneys they had advanced. Tl)is reinedy was given by the 9th section of the Act, and is as follows : — " It shall be lawful *'for the churchwardens and overseers of the poor of any parish, township, *• vill, or place, or any of them, out of any money which they or any of " them shall collect or receive, by virtue or in pursuance of any rate or " assessment made for the relief of the poor of such parish, township, vill, or " place, to repay and reimburse the preceding churchwardens and overseers, ** guardian or guardians of the poor of such parish, township, vill, or place, " all such sums of money as they or any of them have hereto/ore advanced or " expended for the relief or maintenance of the poor within or belonging to ** such parish, township, vill, or place, during the time that no rate or assess- ** ment for the relief of the poor thereof has been made, or during the time " that any appeal has been depending, Avhich affected the whole of such rate " or assessment, or upon the hearing of Avhich the same might be wholly " quashed or set aside." This provision is expressly limited in its opera- tion to the cases Avhich had occurred before its enactment. Its continued operation was rendered unnecessary by the provisions in the same statute before described. Nevertheless it is inserted in all treatises on Poor Laws and collections of Poor Law statutes as being still in operation. OFFICERS LLiBLE TO ACCOUNT. 295 If any * overseer' be neglig;ent in his office, P'iz. — If he neglect to make or levy rates, s. 1 ; or if he neglect to render his account, *. 2 ; or to pay over his balances, s. 2. HE shall forfeit for every default or neglig-ence, 20*. 43 Eliz.y c. 2, s. 2. a. If any ' overseer,' or other officer of any parish neglect or refuse to obey and perform any of the orders and directions of this Act, Viz. — Making up and rendering accounts and balances 14 days after the expiration of their office, s. I (277, a.). The same on removing out of the parish, s. 3 (277, b.). Preserving copies of accounts, s. 1 (284). Allowing inspection of accounts, *. 1 (285). To make fair copies of rates, «. 13 (165). To keep rate-books for p\iblic perusal, «. 13 (139). To levy arrears of preceding overseers' rates (217), and reimburae their predecessors,*. 11 (294). or act contrary thereto ; and if oath thereof be made, within two calendar months after the commis- sion of the offence, before any * two justices,' LOCAL TAXATION APPENDIX (a). 347 OFFICERS LIABLE TO ACCOUHT—continued. SUCH * OVERSEER* Of officer shall i'or every offence forfeit a sum not exceeding bl. nor less than 206., for the use of the poor of such * parish,' to be levied by vv^arrant of such 'justices,' by distress and sale of the offender's goods. 17 Geo. 2,c. 38,5.14. And SUCH SUM shall be paid to some churchwarden or overseer of the parish for the use of the poor thereof. 17 Geo. 2, c. 38, s. 14. OFFICERS FOR AUDITING ACCOUNTS. 297 Tf the * parish ' be in a county, THE 'overseers' shall yield up their account to be made within four days after the end of their year (267) to ' two justices ' whereof one to be of the quorum^ dwelling in or near the division where the ' parish ' doth lie ; A3 Eliz.,c.2, s. 1. 13 & 14 Car. 2, c. 1-2,5. 17. Or if the 'parish' be wholly within an exclusive jurisdiction, then to ' two justices ' of that jurisdiction ; 43 Etiz., c. 2, s. 8. Or if a parish lie within two places of concurrent jurisdiction, then to ' two justices' of either jurisdiction, or to one justice of the one jurisdiction and to one of the other; 43 Eliz., c. 2, s. 8. Or if a parish lie within two places of exclusive jurisdiction, then to ' two justices' at least of each such jurisdiction. 43 Eliz., c. 2, s. 9. 2 Lord Raym., 789 ; R. v. Gordon, 1 B. Sf A., 524 ; R. v. Fo%, 1 Bott., 86; R.y. Kynaston, 2 East, 118. a. The overseers shall verify on oath their account to be made within 14 days after other overseers are ap- pointed (277 a.) before ' one justice,' 17 Geo. 2, c. 38, 5.1. and also, if required, shall verify the same on oath 3^8 LOCAL TAXATION — APPENDIX (a). Poor's Rate. OFFICERS FOR AUDITING ACCOUNTS— c(;n/««««/. before * two justices ' 50 Geo. 3, c. 49, s. 1. as aforesaid, 50 Geo. 3, c. 49, «5. 1, 8. at a special sessions to be holdeii for the purpose within such 14 davs. 50 Geo. 3, c. 49, «. 1. b. THE OVERSEERS shall submit their account to be made within 14 days after other overseers are appointed (277 fl.)j to be examined and allowed, to *two justices,' 50 Geo. 3, c. 49, s. 1. as aforesaid, 50 Geo. 3, c. 49, ss. 1 & 8. at a special sessions holden for the purpose within sucii 14 days. 50 Geo. 3, c. 49, s. 1. . C. AVhere a select vestry has been appointed under the h^ih Geo. 3, c. 12, SUCH SELECT VESTRY s-hall inquire into This power of the select vestry does not certainly involve the power of disallowing or reducing items ex post facto. But it is at least as great as the power of justices before the 50 Geo. 3, c. 49, s. 1. and superintend This power of superintendence is apparently such a power of prospective and contemporaneous control of the collection and expenditure as brings the select vestry within the definition of persons liable to account (266, a.). the collection and administration of all money to be raised by the poor's rate, and of all other funds and money raised, or applied by the parish, to the relief of the poor. 59 Geo. 3, c. 12, s. 1. It is doubtful whether these words give to a select vestry a power to direct the expenditure of money, or only a mere power of inquiry and a supir- intendence of expenditure which is still to be made by other persons. d. All persons liable to account (266, a.) shall render the accounts required of them (269, 272, a.). And if required, shall verify the same before the guardians, auditors, Ttz.— Under the 1 & 2 IVm. 4, c. GO, s. 33, et seq. or such other persons as by virtue of any statute or custom, As guardians under Gilbert's Act ; select vestry \mder the 59 Geo. 3, c. 12, 8, 1 : auditors under the 1 & 2 tim. 4, c. 60. LOCAL TAXATION APPENDIX (a). ' 349 OFFICERS FOR AUDITING ACCOUNTS— co;j^/m/ec/. or of the ' Poor Law Commissioners' ' rules, For appointment of paid auditors (297, e.). may be appointed to examine, audit, allow, or disallow accounts. Or in default of any such guardian, auditor, or other person being appointed, then before the justices • at their petty sessions for the division in which the * parish ' or ' union ' is situate. 4&5 fVm. 4, c. 76, s. 47. e. The * POOR law commissioners ' may, as and when they see fit, by order under their hands and seal, direct the ' overseers ' or guardians of any ' parish * or ' union,' or of so many parishes or unions as the said Commissioners may, in their order, specify and declare to be united, for the purpose only of ap- pointing and paying officers, to appoint paid officers, with such qualifications as the said Commissioners may think necessary, for the examining and auditing, allowing or disallowing of accounts, in such parish or union, or united parishes. 4 & 5 fVm. 4, c, 76, 5. 46. And THE SAID COMMISSIONERS may define, and specify, and direct the execution of the duties of such officers, the places or limits within which the same shall be performed, the mode of appointment and contiimance in office, or dismissal of such officers, Other powers are given to the Commissioners for the dismissal of paid officers, and certain consequences are attached to such dismissal by sec. 48. the amount and nature of the security to be given by such officers, if the Commissioners think that they ought to give security, and may, if they see occasion, regulate the amount of salaries to be paid to such officers, and the time and mode of jjayment thereof; and the proportion in which the respective parishes or unions shall con- tribute to such payment; And SUCH SALARIES shall be chargeable upon, and payable out of the poor's rate of such parish or union, or respective parishes (or unions), in the manner and proportion fixed by the said Commissioners: and shall be recoverable against the overseers or guardians of such parish or union, or parishes, or unions, by all such ways and means as the salaries of assistant overseers, The 59 Geo. 3, c. 12, s. 7, provides, as the present clause does, that the 350 LOCAL TAXATION — APPENDIX (a). Poor's Rate. OFFICERS FOR AUDITING ACCOUNTS— co«/m«fff. salary should be paid out of the rate raised for the relief of the poor, and also provides, what is inapplicable to the present case, that the salaries shall be paid at such times and in such manner as shall have been agreed upon between the inhabitants in vestry and the person appointed assistant ovcr- * seer ; but no means for the recovery of the salary of the assistant overseer are pointed out by the 59 Geo. 3, c. 12, or by any other statute ; and he appears to be left to his remedy at common law under the agreement — a remedy involved in considerable practical difficulties on change of overseer, or wlien the period of service of the assistant overseer for which he seeks payment extends through the period of operation of several rates of different years. or other paid officers of any ' parish * or * union,' are recoverable by law; There is no provision in any statute of general operation for the recoyery of salaries. And ALL SUCH PAYMENTS shall be valid, and shall be allowed in the accounts of the overseers or guardians paying the same. 4 & 6 Wm. 4, c, 76, s. 46. LOCAL TAXATION APPENDIX (a). 351 GENERAL PROVISIONS RELATING BOTH TO RATES AND TO ACCOUNTS. 1. INQUISITORY POWERS. Returns, Reports, Records, &c. 298 The poor law commissioners may inquire into all questions or matters connected with or relating to tiie administration of the laws for the relief of the poor; require answers or returns, or the attendance of any person before them upon any such question or matter ; administer oaths ; examine all such persons upon oath; require and enforce the production upon oath of books, contracts, and . agreements, accounts and writings, or copies thereof respectively, in anywise relating to any such question or matter. 4 & 5 Wm. 4, c. 70, s. 2. 2. ADMINISTRATIVE POWERS. Control of Rates, Accounts, Audits, &c. 300 The poor law commissioners may make and issue rules, orders, and regulations for the guidance and control of all guardians, vestries, and parish officers, .so far as relates to the management or relief of the poor ; or to any expenditure for the relief of the poor; and the keeping, examining, auditing, and allowing of accounts, and may at their discretion from time to time suspend, alter, or rescind any such rules, orders, or regulations. 4 & 5 Wm. 4, c. 7G, s. 15. The description of the modes in which the Commissioners' orders are to he executed, issued, notified, published, and enforced or questioned, is to be found in tlie 4 & 5 Wm. 4, c. 76, sections 3, 16, 17, 18, 20, 42, 98, 99, 100, 101, 105, 107, and 108. 3. LITIGIOUS REMEDIES, &c. Protections. Certiorari. 304 No certiorari shall be granted 352 LOCAL TAXATION — APPENDIX (a). Poor's Rate. 3. LITIGIOUS REMEDIES, &c. \" Protections — Certiorari — continued. to remove any order or proceedinj»; of any general or quarter sessions, made or had under this Act, Such orders or proceedings must relate to 1. Appeals bt/ * overseers* against disallowance or reduction in their accounts, sec. 2 (289). But the provision does not extend to appeals by other persons against the 'overseers" accounts (286, 287, 288j, the Act making no provision for such appeal beyond a mere recognition of them in sec. 3. See li. v. Bird, 1 Bott., 478. 2. Orders for costs to be paid to 'overseers' in cases of appeal by them against disallowance or reduction in their accounts, sec. 2 (290 b). The jirovisiou extends equally to justices of towns, places corporate, and cities, as well as to justices of counties, sec. 4 (_'i89 a.). or of any 'justices,' made under this Act, These orders or proceedings are : — 1. Orders at special sessions, disallowing reducing and allowing of * overseers" accounts, sec. 1 (280). 2. Warrants of any 'two justices' committing * overseers ' not accounting to gaol, sec. 1 (280). 3. Warrants of any • two justices ' to levy arrears by distress and sale of overseers' goods, sec. 1. (292, c). 4. In default of distress, warrants of any ' two justices' to commit * over- seers' to gaol, sec, 1. (292, c). into any superior conrt of record ; But all oRDiiRS and proceedings of such sessions, and all orders and proceedings of such justices, .shall (subject to the appeal before provided) be final and conclusive to all intents and purposes. 50 Geo. 3, c. 49, s. 5. 305 Where any person sues to have a writ of certiorari issued forth to remove any conviction, judgment, order, or other proceedings before any justice or justices of any * county ' or * place,' or the * quarter sessions ' thereof, unless such certiorari be moved or applieil for within six calendar monllis next after such conviction, judgment, order, or other proceeding ; and unless it be duly proved on oath that the party suing forth the same hath given six days' notice thereof in writing The notice must be given six dap be/ore the making of the motion to show cause why a certiorari should not be granted, li. v. Justices (f Glamorgan- shire, 5 T. R.y 279. to the justice or the justices, or to two of them, if so many there be, by and before whom such conviction, judgment, order, or other pro- ceeding was had or made. 13 Geo. 2, c. IS, s. 5. and unless the party prosecuting and (suing forth) such certiorari before the allowance thereof LOCAL TAXATION — APPENDIX (a). 353 3. LITIGIOUS REMEDIES, &c. Protections — Certiorari — continued. This apparently may be after motion, certainly may be at any time before motion. enter into a recognizance with sufficient sureties This provision for entering into a recognizance is given in terms which renders it doubtful whether it applies to exactly the same class of cases as the limitation to six months, and the condition of six days* notice, enacted by the 13 Geo. 2, c. 18. The present provision applies to " any judgment or order of justices," the provisions of the 13 Geo. 2, c. 18, to •' any conviction, judgment, order, or other proceedings." before a justice of the peace of the county or place, where any such (conviction) judgment or order (or other proceeding) may have been given or made, or before the justices at their quarter sessions, or before one of His Majesty's justices of the Court of King's Bench, in the sum of 50/., with condition to prosecute the same at his own cost and charges without any wilful or affected delay, and (if such judgment or order be confirmed) to pay to the party in whose favour, or for whose benefit such (conviction) judgment or order (or other pro- ceeding) was given or made, within one month after the same may be confirmed, his full costs and charges, to be taxed according to the course of the court, where the same may be confirmed. SUCH WRIT of certiorari shall not be granted, issued forth, or allowed. 5 Geo. 2, c. 19, s. 2. a.. Every recognizance taken as aforesaid shall be certified into the Court of King's Bench at Westminster, and there filed with the certiorari, and the (conviction) order or judgment (or other proceeding) removed. 13 Geo. 2, c. 18, s. 5. b. And SUCH JUSTICE or justices, or the parties therein concerned, may^ if he or they think fit, show cause against the issuing or granting of such certiorari. 13 Geo. 2, c. 18, *. 5. C. And if the said order or judgment be confirmed by the said court, and if the person entitled to costs demand such costs from the person who ought to pay the same, and if the costs so demanded be not paid within 10 days after such de- mand ; and if the person entitled to such costs make oath of such demand and refusal of payment, HE shall be entitled to have an attachment granted by the said court against the person so refusing payment 2 A 354 LOCAL TAXATION APPENDIX (a). Poor's Rate. 3. LITIGIOUS REMEDIES, &c. Protections — Certiorari — continued. for the contempt. 13 Geo.2, c. 18, s. 5. d. And until the costs be paid, and the order so confirmed be complied with and obeyed, THE recognizance SO given upou the allowance of such certiorari shall not be discharged. 5 Geo. 2, c. 19, $. 3. e. And if the party prosecuting such certiorari do not enter into such recoo:nizance, or do not perform the conditions thereof, THE JUSTICES may proceed and make such further order or orders for the benefit of the party for whom judgment may be given as if no certiorari had been granted. 5 Geo. 2, c. 19, s. 2. Jurisdiction. Justices of the Peace. 1. Disabilities Removed. — 2. Jurisdiction Given. 1. Disabilities Removed. 306 Every justice of the peace for any county, riding, division, city, liberty, franchise, borough or town corporate, within his respective jurisdiction, viay make, do and execute all and every act or acts, matter or matters, thing or things, appertaining to his office as justice of the peace, so far as the same relates to the laws concerning parochial taxes, levies, or rates, notwithstanding such justice is rated to, or chargeable with the taxes, levies, or rates within any such parish, township or place, affected by any such act or acts of such justice as aforesaid. 16 Geo. 2, c. 18, 5. 1. But NO justice of any county, or riding or division of a county at large, shall have authority to act in the determination of any appeal to the quarter sessions for such county or riding or division, Justices of cities, liberties, franchises, boroughs and towns corporate, not respectively being counties of themselves, may however act in the determin- ation of such appeals, being rendered competent by t. 1. and not referred to in the present disabling clause. from any order, matter, or thing LOCAL TAXATION — APPENDIX (a). 355 LITIGIOUS REMEDIES, «S;c. Jurisdiction — Justices of the Peace — 1. Disabilities Removed — continued. relatins: to any parish, township, or place where such justice is charged, taxed, or chargeable as aforesaid. 16 Geo. 2, c. 18, s. 3. 2. Jurisdiction Given. 307 Any justice acting for two or more adjoining counties, (' Counties*?) and personally resident in one of such counties, mayi when so personally resident, act as a justice in either of such counties in any matter concerning any or either of such counties. 28 Geo/3, c. 49, ». 1. a. The warrants, orders and directions to be granted or given by any such justice shall be directed and given in the first instance to the constable or other officer of the county to which the same relate. 28 Geo. 3, c. 49, s. 1 . b. Constables may take offenders before j ustices acting for the county, and resident in such adjacent county. 28 Geo. 3, c. 49, ». 2. Offenders may be conveyed to gaol through adjoining counties. 28 Geo. 3, c. 49, s. 3. 308 Any justice of the peace acting for any county at large may act as such at any place within any city, town, or other precinct, being a county of itself, and situate within, surrounded by, or adjoining to such county at large. 28 Geo. 3, c. 49, s. 4. 9 Geo. 1, c. 7, «. 3. But SUCH JUSTICE, not being a justice for such city, town, or precinct, shall not ' act or intermeddle in any matter or things arising within such city, town, or precinct in any manner whatsoever. 28 Geo. 3, c. 49, s. 4. 9 Geo. 1, c. 7, s. 3. 2 A 2 356 LOCAL TAXATION — APPENDIX (a). Poor's Rate. 3. LITIGIOUS REMEDIES, &c. Jurisdiction — Justices of the Peace — 2. Jurisdiction Given — continued. 309 Where two or more justices, At general or quarter sessions 1 deputy lieutenants, or others are authorized to hear and determine any complaint ONE JUSTICE, deputy lieutenant, or such other person may receive the original information or complaint, and issue the summons or warrant requiring the parties to appear before two or more justices, deputy heutenants, or others, as the case may require ; a. And after examination on oath, and adjudication thereon by two such justices, deputy lieutenants or other persons, ALL AND EVERY the subscqucut proceedings to enforce obedience thereto, or otherwise, whether respecting the penalty, fine, imprisonment, costs, or other matter or thing now enacted, or hereafter to be enacted, may be enforced by any one justice, deputy lieutenant, (or such other person) of the ' county' or * place,' in such and the like manner as if done by the same two justices, deputy lieutenants, or other persons who heard and adjudged the complaint* 3 Geo. 4, c. 23, s. 2. b. The form of conviction in such cases shall be according to the fact. 3 Geo. 4, c. 23, s. 2. Evidence. Witnesses' Disabilities Removed. 311 In all actions brought in their Majesty's cotirts of riBCord at Westminster, or at the assizes, for the recovery of any sum or sums of money collected for the poor, or of other public moneys relating to churches and (or) parishes and mis-spent or taken by the churchwardens or overseers thereof; the evidence of any of the parishioners, other than of such as receive alms, or any pension or gift out of any such collection of public moneys, shall be taken and admitted in all such cases in the courts aforesaid. 3 H'm. and Mary, c. 11, ». 12. This removal of disabilities is not extensive enough. It applies only to the Courts of Record at Westminster, and to the assizes, and to only one kind of proceeding, now wholly or nearly out of use, namely, to actions for recovery of balances, and this only in the case of churchwardens and over seers. Whereas it is chiefly in other courts, as before justices, in and out of sessions, and in proceedings, not of the class of actions, that Parishionerg LOCAL TAXATION— APPENDIX (a). 357 3. LITIGIOUS REMEDIES, &c. Evidence — Witnesses' Disabilities Removed — continued. are required as witnesses, and there are many other oflficers having to do with the public moneys of parishes, besides churchwardens and overseers. a. If any person rated or liable to be rated as the inhabitant of any * parish * to the relief of the poor or towards the maintenance of the church, chapel, or highways or for any other purpose whatever, be called as a witness on any trial, in any court whatever, SUCH PERSON shall not be disabled or prevented from giving" evidence by reason only of his being so rated or so liable to be rated, 3 & 4 Fie. c. 26, s. 1. This provision may probably be construed to render all rate-payers and all persons liable to be rated, whatever be the character in which they are liable, whether as inhabitants (74), or occupiers (77), or as parson or vicar (75), competent to be witnesses : but the terms of the provision apply only to a very small class of rate-payers, namely, those who are rated us inhabit' ants. Now since the passing of the 3 & 4 Fie, c. 89, «& 5 Vic, c, 7, s. 1, by which inhabitants, as such, are exempted from poor's rate, the terms of the above provision in strictness apply to no existent class of rate-payers for the relief of the poor. The provision does not extend to extra-parochial places not maintaining their poor, although it is obvious that the reason for the provision applies to all places whatever in which any local rate may be made. b. No INHABITANT or pcrsou rated, or liable to be rated, to any rates or cesses, of any district, ' parish,' or hamlet, or executing or holding any office thereof or therein, shall, before any court, or person or persons whatsoever, be deemed and (or) taken to be, by reason thereof, an incompetent witness for or against such district, parish, or hamlet, in any matter relating to such rates or cesses; or to the boundary between such district, parish, or hamlet, and any ad- joining district, parish, or hamlet; or to any order of removal to, or from, such district, parish, or hamlet; or the settlement of any pauper in such district, parish, or hamlet ; or touching any bastards chargeable to such district, parish, or hamlet; or the recovery of any sum or sums for the charges and maintenance of such bastards ; or to the election or'appointment of any officer of any such district, parish, or hamlet ; or to the allowance of the accounts of any such officer. 44 Geo. 3, c. 170, s. 9. C. If any churchwarden, overseer, or other officer in or for any ' parish' or union, 358 LOCAL TAXATION APPENDIX (a). Poor's Rate. 3. LITIGIOUS- REMEDIES, &c. Evidence — Witnesses^ Disabilities Removed — continued. This does not extend to extra-parochial places not maintaining their poor, although it is obvious that the reason for the provision applies to ftll places . whatever in which any local rate may be made ; the same deficiency exists in the preceding clause. See 311 (a.). . or any person rated or liable to be rated as aforesaid («.), be only a nominal party to any trial, appeal, or other proceedings, and be only liable to contribute costs in respect thereof, in common with other rate-payers of such parish or union, HE shall not be disabled or prevented from giving evidence on such trial, appeal or other proceeding by reason only of his being a party thereto, or of his being liable to costs in respect thereof, as aforesaid. 3 & 4 Vic, c. 26, s. 2. Execution. By Distress and Sale. 313 In all cases where power is given by any Act of Parliament now in force or hereafter to be made, to .any justice or justices, to issue a warrant of distress for the levying of any penalty inflicted, or of any sum of money directed to be paid by or in consequence of such Act of Parliament, , 27 Geo. 2, c. 20, s.l. The word such involves an Inconvenient limitation, inasmuch as many penalties are inflicted, and sums of money required to be paid by Acts of Parliament which do not themselves contain the power of distress. This Act, requiring that the payment shall be directed by the same Act which authorizes the distress, does not extend to such cases, nor to the cases where money is leviable by distress at common law, as for rent, nor to cases where power of distress is given by deed. except in the case of distresses to be made for the payment of church rates and tithes by the peoj)le called Quakers, EVERY JUSTICE granting such warrant may order and direct in such warrant that the goods and chattels to be distrained be sold and disposed of, With the limitations referred to above, this Act superadds to the power of distress — which before operated merely as a piedge for payment — the * power of sale, by which the distress is turned into an execution. within a certain time to be limited in the warrant, not being less than four days, nor more than eight days, unless the penalty or sum of money for which the distress is to l)e made, together with the reasonable charges for taking and keeping the distress,- be sooner paid. 27 Geo. 2,c. 20, «. 1. LOCAL TAXATION — APPENDIX (a). 359 3. LITIGIOUS REMEDIES, &c. Execution — By Distress and Sale — continued. a. If the officer executing such warrant be required by the person whose goods and chattels are distrained to show such warrant or to suffer a copy thereof to be taken, SUCH OFFICER shall show the same to such person, and shall suffer such copy to be taken. 27 Geo. 2, c. 20, *. 2. 1). And in all such cases THE OFFICER making the distress shall deduct the reasonable charges of taking, keeping, and selling the distress out of the money arising by the sale. •27 Geo. 2, c. 20, s. 2. C. And if there be any overplus after the penalty or sum of money, and such charges are fully satisfied and paid ; and if the owner of the goods and chattels distrained on demand the same, SUCH OFFICER shall return such overplus. 27 Geo. 2, c. 20, «. 2. 316 In all cases where any penalty, forfeiture, fine, or other money has been directed, by warrant of any justice or justices, to be levied by distress and sale of the goods of any person, if sufficient distress cannot be found within the limits of the jurisdiction of the justice granting the warrant of distress ; and if oath thereof be tendered before any justice of any other * county or place;' SUCH JUSTICE of such ' couuty or place ' shall administer such oath, and certify the same by indorsement on the (original) warrant. 33 Geo. 3, c. 55, s. 3. a. And if such oath be so certified, THE PERSON to whom the warrant of distress was originally directed may raise and levy, by virtue of such warrant and indorsement, such penalty, forfeiture, fine, or other money, or so much thereof as may not have been before paid or levied by distress and sale of the goods and chattels of the person liable to pay in such other * county or place.' 33 Geo. 3, c. 55, s. 3. b. And THE MONEY arising by such distress and sale shall 360 LOCAL TAXATION — APPENDIX (a). Poor's Rate. 3. LITIGIOUS REMEDIES, &c. Execution — By Distress and Sale — continued. be applied and disposed of for such purposes and in like manner as if sufficient goods and chattels of such persons had been found within the jurisdiction of the magistrate originally granting the warrant. 33 Geo. 3, c. 55, s. 3. C. And if no distress can be found, THE OFFENDER (pcrson liable to pay?) shall be forthwith proceeded against according to law. 33 Geo. 3, c. 55, s. 3. d. And NO JUSTICE who has indorsed such certificate on any such warrant of distress, which may not have been granted within his jurisdiction, or has authorized the execution of any such warrant, shall be answerable or accountable for any irregularity . which may have been committed in or about the obtaining or granting or such warrant. 33 Geo. 3, c. 55, s. 3. 317 Every broker or other person making or levying any distress what- soever, shall give a copy of his charges, and of all the costs and charges whatsoever of the distress signed by him, to the person or persons on whose goods and chattels the distress is levied. 57 Geo. 3, c. 39, a. 6. 4 Printed by William Ci^owes and Suns, Stamford Street, For Her Majesty's Stationery Office. '^■.'^'"1? UNIVERSITY OF CALIFORNIA LIBRARY BERKELEY Return to desk from which borrowed. This book is DUE on the last date stamped below. t iNoV49L.. ^^U 1969 00 RECDLD ie25'69 LD 21-100m-9,'48(B399sl6)476 i / ^^j-fyriTW" '. ')rtVA'Y-!''''li'i!'