^ LIBRARY OF THE ' UNIVERSITY OF CALIFpRNIA. Clevis ' . • ' y LONDON: WiLLtAM CLOWES AND SONS,* St AMtORD STREET THE LOCAL TAXES OP THE UNITED KINGDOM: CONTAINING A DIGEST OF THE LAW, A SUMMARY OF STATISTICAL INFORMATION CONCERNING THE SEVERAL LOCAL TAXES ENGLAND, SCOTLAND, AND IRELAND. Published under the direction of the Poor Law Commissioners. CHARLES KNIGHT AND CO., 22, LUDGATE STREET. MDCCCXIVI. SENERAL CONTENTS. PaEFACE Page vii The Local Taxes of England and Wales. Chapter I. — Introduction I Chaptbk If. — Ratea of Independent Districts, on the basis of the Poo Rate r 5 $ 1.— The Poor Rate 6 § 2.— The Workhouse Building Rate , . . 40 § 3. — The Survey and Valuation Rate . 41 $ 4.--The Jail Fees' Rate • . 42 § 5.— The Constables' Rate . 45 \ 6 — The Highway Rates . 47 § 7.— The Lighting and Watching Rate 56 § 8.— The Militia Rate 63 Chapter III. — Rates of Independent Districts, not on the basis of the Poo Rate 65 § 1,— The Church Rates ../,.. 66 $ 2.— The Sewers' Rate 74 § 3.— The General Sewers' Tax . 81 § 4. — The Drainage and Inclosure Rates 86 $ 5.— The Inclosure Rate 89 6 6.— The Regulated Pasture Rate 92 Chapter IV. — Rates of Aggregate Districts, on the basis of the Poor Rate 94 § 1.— The County Rate 95 ^ 2.— The Police Rate .... 118 Counties — \ 3.— The Shire Hall Rate . 126 § 4.— The Lunatic Asylum Rate . 129 , \ 5.— The Burial Rate .... 132 Hundreds — § 6.— The Hundred Rate 133 1 § 7.— The Borough Rate 135 § 8.— The Watch Rates 144 Boroughs—^ 1 § 9.— The Jail Rate $ 10.— The Prisoners' Rates . 150 152 § ll._The Lunatic Asylum Rate . 153 . § 12.— The Museum Rate . . . , 154 Counties | and > § 13.— The District Prison Rates 155 Boroughs.) Chapter V.— Tolls, Dues, and Fees 158 § 1.— Turnpike Tolls 158 § 2.— Borough Tolls and Dues 160 § 3.— Light Dues 161 1223 J :? CONTENTS g« Chapter V. — continued. § 4. -Port Dues § 5. — Church Dues and Fees § 6. — Marriage Fees * § 7. — Registration Fees § 8. — Justiciary Fees Chapter VI. — Statistical Summary . § 1. — Amount of tlie Local Taxes in England and Wales § 2. — Incidence of the Local Taxes in England and Wales ^ 3. — ^Comparison of the Local with the General Taxes of the United Kingdom The Local Taxes of Scotland. Chapter VII. — Local Taxation in Scotland § 1. — Administration of Justice , Criminal Prosecutions Court Rooms and County Buildin Rural Police , Town Police Prisons . ... § 2. — Internal Transit Commutation Roads Turnj^ke Roads Highland Roads and Bridges § 3. — :Navigation . . § 4. — Civic Economy Direct Municipal Taxes Petty Customs . Miscellaneous Burdens § 5.— Relief of the Poor . § 6. — The Church, and Education The Church ot Scotland Education , . ♦ § 7.— 'Miscellaneous Taxes . • § 8. — Amount of Local Taxation in Scotland TTie Local Taxes of I? eland. CuAPTEH VIII. -Local Rates in Ireland § 1. — Grand Jury Cess § 2.— Poor Rates . § 3.— Lighting, Cleansing, and Watching Rates § 4. — Borough Rate § 5.— Pipe- Water Rate . § 6. — Parish Cess , § 7 —Rate for Deserted Children 4 8.— rMinisters* Money. . § 9.— Board of Health Rates § lO.^Rates raised under Special Statutes 6 11.— A?nount of the Rates and other Local Taxes in 'land Page 162 163 163 164 1G4 166 167 182 188 191 191 191 193 194 195 197 200 200 203 203 205 207 207 207 209 212 214 214 216 217 218 222 223 233 240 250 255 257 261 263 266 269 277 PREFACE. Thb: present volume is designed to exhibit, in one compre- hensive view, the actual state of the law affecting the entire Local Taxation of Great Britain and Ireland ; together with such statistical information as may serve to indicate the extent and incidence of that taxation. It will be found to contain, accordingly, a general sketch of this important branch of local administration ; comprizing the legal provi- sions under which the imposts are levied, the public objects on which they are expended, and the property which they involve. It is right to mention that the work will confine itself to the existing law, and will not enter upon any consideration of the practices prevailing under that law ; nor will it address itself to the discussion of defects, or the suggestion of mea- sures of amendment. It is, perhaps, scarcely necessary to add that, being merely a brief though comprehensive digest, it is not intended as a practical treatise for professional use. Those portions of the work which relate to the Local Taxes of England and Wales, and of Ireland, have been prepared under the immediate direction of the Poor Law Commissioners ; the Chapter concerning the Local Taxes of Scotland has been written, at their request, by J. Hill Burton, Esq., Advocate, Edinburgh. DANBY P. FRY. May, 1846. ERRATA. Page 7, line 21 — after " fees to the registrars," add " and clergymen. Page 7, line 7.2— add « 1 Vict. c. 22, § 27." THE LOCAL TAXES OF ENGLAND AND WALES CHAPTER I. INTRODUCTION. It is proposed to present, in the first portion of this work, a succinct summary of the law relating to the several Local Taxes leviable in England and Wales. These Local Taxes are of twi kinds, — the Rates raised in defined districts; and the Tolls, and Fees, paid for particular services or on certain occasions, those Rates only will be here noticed, which are authorized by general statutes or the common law ; excluding such as derive their origin from Special or Local Acts. ►f tWOj DuesJ BuJ The Rates, for the purposes of the present treatise, may be con- veniently distributed into three classes. The first prominent distinction that suggests itself is that which arises from the different modes of collection. In one class, the entire amount of the tax or rate required for a particular district (the Parish, or some equivalent territorial! limit) is levied within the bounds and expended for the purposes oh that district alone. This is the case, for example, with the Poor Rate| In another class, the amount required to be expended for the purposes of a given district (such as the County) is raised in detail in the several inferior districts (such as Parishes) which compose the larger one, and which contribute the sums thus levied to one common fund. The County Rate affords an instance of this arrangement. The | Local Rates may accordingly be divided into the Rates of Independent Districts, and the Rates of Aggregate Districts. The basis of the assessment of these several rates furnishes another ground of dis- tinction. With respect to a large number of them this basis is the 1^ B 2 INTRODUCTION. same, or nearly so. The majority of the Rates of the Independent Districts, and all the Rates of the Aggregate Districts, are required to be imposed (with slight variations in particular instances) on the same classes of persons, the same kinds of property, and the same principles of valuation, as the Poor Rate. The remaining Rates of the Independent Districts stand upon different footings in this respect. The second distribution of the Rates, therefore, will divide them generally into those which are assessed on the same basis as the Poor Rate, and those which are not so assessed. The following is a List, classified accordingly, of the Local Rates treated of in this volume : — 1 . Rates of Independent Districts, on the basis of the Poor Rate. \ The Poor Rate. The Workhouse Building Rate. The Survey and Valuation Rate. The Jail Fees' Rate. The Constables' Rate. The Highway Rates (three). The Lighting and Watching Rate. The Militia Rate. 2. Rates of Independent Districts, not on the basis of the Poor Rate. The Church Rates (three). The Sewers' Rate. The General Sewers* Tax. The Drainage and Inclosure Rates. The Inclosure Rate. iThe Regulated Pasture Rate. 3. Rates of Aggregate Districts, on the basis of the Poor Rate. The County Rate. The Police Rate. Counties ^The Shire Hall Rate. The Lunatic Asylum Rate. The Burial Rate. INTRODUCTION. I Hundreds. The Hundred Rate. Boroughs, The Borough Rate. The Watch Rates (two). The Jail Rate. The Prisoners* Rates (two). The Lunatic Asylum Rate. The Museum Rate. Counties and VThe District Prison Rates. Boroughs The three distinct classes of Rates thus enumerated will be dealt with separately in the second, third, and fourth chapters ; and each of the Rates will be treated of alone in the several sections of those chapters. In treating of each Rate individually, it is obviously a point of convenience to pay due regard to the systematic arrangement of the subject-matter. There are certain essential considerations affecting every Rate : the purposes to which it is applicable, and the occa sions on which it may be resorted to ; the mode in which it is to be imposed, including the various points connected with its assessment and record, allowance and publication ; the means provided for its amendment, by appeal, or otherwise; the machinery for its collection, and the remedies for its recovery ; the officers to be entrusted with its custody and expenditure ; the keeping and auditing of the accounts relating to it, and the recovery of balances due thereon. These are the matters which appear to constitute the leading divisions of the subject. With reference, therefore, to each of the Rates, the distinc- tion between its " Purposes," its " Imposition," its " Amendment," its " Levy," its *' Custody and Expenditure," and its related " Ac- counts," will be kept in view. The minuter sub-divisions which per- spicuity may require need not be adverted to here, though of course they will not be disregarded in the actual conduct of the work. They will be indicated by printing in italics the leading words. In addition to the ordinary sources of information on such a sub- ject, — the statutes, the reports of judicial decisions, and other similar authorities, — advantage has been taken of the Report of the Poor Law Commissioners on Local Taxation, presented to Parliament in 1843, ^ b2 4 • INTRODUCTION. and of the compilations accompanying that Report, in Appendices A. and B. Those compilations, however, did not extend to a later date t^an July, 1841 ; but in the present work the statement of the law is brought down to the close of the year 1845. A brief notice of the Tolls, Dues, and Fees, will be found to occupy the fifth chapter. The concluding chapter of this portion of the volume exhibits a statistical summary of the assessment and expenditure of the Rates, and of the collection of the Tolls, Dues, and Fees, in England and Wales ; together with a comparison of the Local with the General Taxation of the whole of the United Kingdom. CHAPTER II. RATES OF INDEPENDENT DISTRICTS, ON THE BASIS OF THE POOR RATE. The various Rates which this chapter embraces resemble each other in the circumstance of their being respectively collected within the district, on account of which they are expended, But it must not be supposed that they are all raised in districts of precisely the same limits. These districts, in fact, are of several kinds, differing widely in their boundaries. Thus, the Poor Rate is levied in parishes, townships, and, in some instances, extra-parochial places ; and ij may also be raised in unions of such districts, formed for the purposej — the union being, in that regard, an independent district tantamounj to a single parish. The Lighting and Watching Rate, on the other hand, may be adopted either by any part of a parish, or by the whole of any parish, or even by particular districts much larger than single parishes, such as wapentakes, and boroughs. For a more detailed explanation of these different districts, the reader is referred to the following summaries of the several Rates. These Rates also concur, for the most part, in the basis of their assessment. There are, however, some slight variations ; as in the case of the Highway Rate, which is imposed not only on all the kinds of property that were rateable to the relief of the poor, on the 31st August, 1835, but also on such woods, and mines, and other hereditaments, as had been usually assessed to the Highway Rate before that date. Any deviations of this kind from the standard of the Poor Rate, either as to the properties or persons to be rated, or as to the principles on which they should be assessed, may be ascertained in detail, by a reference to the following sections. The Poor Rate ; the Workhouse Building Rate ; the Survey and Valuation Rate ; the Jail Fees' Rate ; the Constables* Rate ; the three Highway Rates ; the Lighting and Watching Rate ; and the Militia Rate ; are those comprised in the present chapter. Section I.— THE POOR RATE. ORIGIN AND PURPOSES OF THE RATE. The Poor Rate was established, in A.D. 1601., by the statute 43rd Elizabeth, cliapter 2. Before the Reformation, the relief of the poor was chiefly a matter of ecclesiastical concern ; but on the suppression of the monasteries, the smaller in 1536, the larger in 1539, it became necessary to institute some other mode of providing for the main- tenance of the indigent; and the course of legislation on this subject may be traced, through the statutes from 27 Hen. VIII. c. 25 (1536), to 43 Elizabeth, c. 2 (1601), as trying, first, the experiment of re- lying on the gifts of voluntary charity for the requisite funds ; then that of enforcing individual contributions in cases of obstinate refusal ; and, lastly, that of raising the required supplies by means of a general compulsory tax, according to the method which still prevails. The primary purpose of this Rate, therefore, is to defray the charges legally incurred in the administration of relief to the poor, by ;he officers and in the modes prescribed by law; including, for jxample, the cost of the food, clothing, and lodging of the poor, the expense of providing workhouses (for which, loans may be effected on the security of the Rate), the salaries of the officers employed, the charges connected with apprenticing poor children, removing paupers to the parishes of their settlement, burying poor persons, valuing the properties liable to the Rate, and taking or defending legal proceed- ings affecting the administration of the Poor Laws. In addition to this primary purpose, however, the legislature, from time to time, at least within the last century, has taken advantage of the means provided by the Poor Rate, for the attainment of various other objects ; deahng with this important impost, in fact, rather as a general parish fund, than as a special tax for the relief of the poor I alone. The secondary charges thus cast upon the Poor Rate, together with the statutes relating to them, are as follows : — The costs of prosecuting persons for keeping disorderly houses. 25 Geo. II. c. 36, ss. 5-8 ; 58 Geo. III. c. 70, ss. 7-8. The expenses incurred by constables in doing the business of the parish. 18 Geo. III. c. 19, s. 4. Half the expenses incurred by overseers in prosecuting masters for ill-treatment of parish apprentices. 32 Geo. III. c. 57, s. 11. [As to the other half, see " County Rate."] THE POOR RATE. 7 The costs of prosecuting pawnbrokers, in certain cases. 39 and 40 Geo. III. c. 99, s. 28. The fine for not providing militia men. 42 Geo. III. c. 90, ss. 158- 161. [See " Militia Rate."] The remuneration of examiners of measures, and the cost of pro- curing measures, in certain cases. 55 Geo. III. c. 43, s. 8. See also 5 Geo. IV. c. 74, s. 21. The salaries, allowances, and compensations, payable to jailers and others, in certain cases. 55 Geo. III. c. 50, s. 12. [See "Jail Fees' Rate."] The costs of making out, . preparing, printing, and collecting the Jury Lists. 6 Geo. IV. c. 50, s. 9 ; 7 and 8 Vict. c. 101, s. 60. The costs of prosecution for felonies and misdemeanors, in places not contributing to any County Rate. 7 Geo. IV. c. 64, s. 25. The compensations payable by the hundred, in places not contri- buting to any County Rate. 7 and 8 Geo. IV. c. 31, s. 15. [See " Hundred Rate."] The expenses of emigration, in certain cases. 4 and 5 Will. IV, c. 76, s. 63. The cost of offices, books, and forms, for the registration of births, deaths, and marriages ; and the fees to the registrars. 6 and 7 Will. IV. c. 86, ss. 9, 18, 29, 30; 1 Vict, c 22, ss. 19, 20, 25. The maintenance of lunatics suspected of crime. 1 and 2 Vict. c. 14, s. 2. The expenses of public vaccination. 3 and 4 Vict. s. 29, s. 1 ; 4 and 5 Vict. c. 32, s. 1. The expenses of taking the census of the population, in June, 1841, 3 and 4 Vict. c. 99, s. 17 ; 4 and 5 Vict. c. 7, s. 9 ; 5 Vict c. 9, s. 2. The discharge of outstanding parish debts, liabilities, and engage- ments. 5 and 6 Vict. c. 18, ss. 5-8. The fees and allowances payable to justices' clerks and parish con- stables, and the salaries of parish constables. 5 and 6 Vict. c. 109, ss. 17-20, The expenses incurred by the town clerks and returning officers of cities and boroughs, and by overseers of the poor, in carrying into effect the Act, 6 Vict. c. 18, relating to the registration of voters, and the election of members of Parliament. 6 Vict. c. 18, ss. 55-57. The expenses properly incurred on the triennial perambulation of parish boundaries, and in setting up and repairing the boundary stones. 7 and 8 Vict. c. 101, s. 60. The expense of fencing, draining, and levelling lands, allotted 8 THE POOR RATE. under the Commons Inclosure Act, for the exercise and recreation of inhabitants. 8 and 9 Vict. c. 118, s. 73. Upwards of twenty distinct purposes, besides the primary object — the relief of the poor, are thus provided for by this one tax, instead of by so many separate rates. Moreover, the contributions of indi- vidual parishes towards the rates of aggregate districts (such as the County Rate and the Borough Rate), are in most cases payable out of this fund. See post, Chapter IV. IMPOSITION OF THE RATE. The basis of the imposition of the Poor Rate is the following pro- vision in the statute of Elizabeth (43 Eliz. c. 2, s. 1), as explained and modified by numerous judicial decisions, and by some few recent enactments : — " And they \i. e. the churchwardens and overseers of the poor], or the greater part of them, '* shall take order from time to time, " by and with the consent of two or more such justices of peace as is aforesaid, " to raise, " weekly or otherwise, " (by taxation, I" of every inhabitant, parson, vicar, and other, " and of every occupier of lands, houses, tithes impropriate, pro- priations of tithes, coal-mines, or saleable underwoods, " in the said parish, " in such competent sum and sums of money as they shall think fit,) " a convenient stock of flax, &c., " and also competent sums of money for and towards the necessary relief of the lame, &c., " to be gathered out of the same parish, according to the ability of the same parish." Certain kinds of property are here expressly enumerated as liable to assessment ; at all events, when in occupation. The statute re- quires the tax to be gathered out of the parish, " according to the ability of the same parish ;" and the courts have therefore held, that the occupation must be beneficial, or, in other words, that the property must be of a productive or profitable character, in order to render it rateable. The statute also requires, that the property rated shall be " in the said parish ;" and, accordingly, it must be situated within the parish in which it is assessed. THE POOR RATE. g In construing the word " lands," as used in this enactment, the courts have held, as a general rule, that the profits of land are rate- able, when arising from the consumption of the soil itself, as in the case of stone-quarries, or of the waters within it, as in the case of salt-springs ; or from the consumption of the growing produce of the soil, as in the case of herbage ; or from the use of the land as a sup- port, as in the case of gas-works, railways, or canals. But to this general rule there are some important exceptions. It is held, that the express mention of *' coal-mines" (according to the usual rule of in- terpretation, expressio unius est exclusio alterius,^ has the effect of exempting all other mines from the liability to be rated. As a con- sequence of this doctrine, it has been decided that the same substance, which, when quarried from the surface of the earth, as in lime- works, is rateable under the head of " lands," when excavated by mining operations, as in limestone mines, is exempt from rateability, under the head of " mines." Nay more ; if the owner lets the mine (other than a coal-mine), and reserves, not a money rent, but a portion of the unwrought produce of the mine, he is held to be rateable for such un wrought produce, as "land;" though, apparently, under no other circumstances, is either the owner or the occupier of a mine (not a coal-mine) subject to assessment in respect of it. In like manner, the exclusive mention of " saleable underwoods" releases all other kinds of wood from the rate; although otherwise, timber and wood of all descriptions would be rateable as the growing produce of " land." It may be added that, as a general rule, incorporeal hereditaments are not rateable ; but, nevertheless, when appendant to an interest in the soil, they become liable to be assessed, as a profit of " land." The word "houses" appears to be taken, in practice, to include any permanent erections for the shelter of man, beast, or property. But under the Act of the 3 and 4 Will. IV. c. 30, churches, district churches, and episcopal chapels of the established church, and other chapels, meeting-houses, and premises duly certified for the perform- ance of religious worship, in so far as they are exclusively appropriated to public religious worship, or used as Sunday or infant schools, or for the charitable education of the poor, are expressly exempted from rateability. In relation to '* tithes impropriate" and " propriations of tithes," it is to be observed that the Act of the 6 and 7 Will. IV. c. 71, enacted that every rent-charge payable instead of tithes should be subject to all parochial rates, in like manner as the tithes commuted for such rent- charge were previously subject. 10 THE POOR RATE. The precise meaning of the term " saleable underwoods" has been much disputed. The decisions of the courts seem to have established that " underwoods" are woods of any kind, which, being cut down periodically, shoot again from the same stem, and thus yield a suc- cession of profits; and that "saleable underwoods" are those which are destined for sale, in contra-distinction to such as are intended to be used for the purposes of the estate. The properties expressly enumerated in the statute, as liable to the rate, are those in respect of which " occupiers" are rateable. The statute also directs, that " every inhabitant, parson, vicar, and other," shall be taxed, but does not specify the kinds of property for which they shall be rated. This omission has occasioned much litigation, and has given rise to a great number of judicial decisions, by which the law upon the subject has been, in some degree, explained and settled. As the tax is to be gathered " according to the ability" of the parish, the question is, what constitutes the *' ability" of the in- habitant, parson, or vicar? The property from which such " ability" arises must be of a pro- ductive or profitable character. Thus, furniture in the owner's use, and money in the owner's hands, are not subject to the rate. But it is not every kind of productive property, for which an inhabitant, [parson, or vicar, is held to be rateable. An inhabitant, &c., is not to Ibe taxed, as such, for any property in respect of which an occupier is lassessed; for otherwise, the same property would be rated twice. But the courts appear to have held generally, that the proj)erty to be rated in the one case must be analogous, though not identical, with that in the other; and it must be situated in the parish in which it is assessed, according to the terms of the statute, as mentioned above. The properties in respect of which " occupiers" are rateable, being for the most part of a visible nature, the courts considered that the properties for which " inhabitants" were to be rated, should be visible also ; thus excluding franchises, easements, and other incorporeal hereditaments, the profits of manual or mental labour, and the like. The chief kinds of property for which, in accordance with these views, inhabitants, as such, wxre held by the courts to be rateable, were stock in trade and shipping ; but owing to the extreme diffi- culties in the way of assessing- stock in trade, it was never rated in practice, except in particular districts ; and the question of its liability was only very recently revived before the courts, in the case of the Queen v. Lumsdaine (decided in 1839, see 10 Adol. and Ellis^ 157), when that liability, however, was decisively affirmed. Shortly after THE POOR RATE. Ij that decision, an Act was passed (3 and 4 Vict. c. 89), exempting inhabitants for a limited period from liability to be rated, as such, in respect of stock in trade or other property, to the relief of the poor ; and the period of that exemption is now extended, by the 8 and 9 Vict. c. 79, to the 1st October, 1846, and to the end of the then session of Parliament. Apparently on the ground that the tithe of the " parson or vicar" is the property from which he mainly derives his " ability" to con- tribute to the tax, it has been held that such tithe is rateable, equally with tithe impropriate or appropriate; and also any modus, compo- sition, rent, or money, paid to the parson or vicar in lieu of tithes. The Act of the 6 and 7 Will. IV. c. 71, already referred to, provides for the assessment of the rent-charges, which may be payable in lieu of tithes. It would seem to be doubtful whether oblations and other offer- ings payable to a parson or vicar, are subject to the rate ; notwith- standing Lord Kenyon's remarks in R. v. Carlyon (3 Term Rep. 385). These, then, are the kinds of property on which the Poor Rate is to be imposed. The classes of persons from whom the rate is to be levied, according to the statute of Elizabeth, are inhabitants, par- sons and vicars, and occupiers. The liability of inhabitants, as such, is for the present suspended by the Acts of the 3 and 4 Vict. c. 89, and 8 and 9 Vict. c. 79. Parsons and vicars are rateable for the kinds of property already pointed out. Occupiers are rateable for the kinds of property expressly specified in the statute of Elizabeth. The occupier is the person who has tha present use, enjoyment, or possession of the property, no matter! where he may be resident ; and the occupation of the servant or] agent is the occupation of the master or principal. But there are\ certain classes of occupiers who are held to be exempt from the tax. Property, which would otherwise be liable to assessment, is not rate- able while in the occupation of the Crown, as in the case of a royal palace; or of the public, as in the case of barracks; though where the property of the Crown is in private occupation, the beneficial occupier is rateable for it. Property occupied exclusively for chari- table purposes is exempt during such occupation, though union work- houses are held to be rateable. By the Act of the 6th and 7th Vict, c. 36, it is enacted, that no person shall be rated " in respect of any lands, houses, or buildings, or parts of houses or buildings, belonging to any society instituted for purposes of science, literature, or the fine arts, exclusively, either as tenant or as owner, and occupied by it for the transaction of its business, and for carrying into effect its pur- 12 THE POOR RATE. poses, provided that such society shall be supported wholly or in part by annual voluntary contributions, and shall not, and by its laws may not, make any dividend, gift, division, or bonus in money, unto or between any of its members, and provided also that such society shall obtain the certificate," as thereinafter mentioned, of the barrister for the time being appointed to certify the rules of friendly societies. Corporate bodies, such as the college of a university, may be " occu- piers" within the meaning of the statute of Elizabeth ; but it was decided in the case of the Queen v. Liverpool (9 Adol. and Ellis, 435), that the property belonging to the municipal corporations enume- rated in Schedules A. and B. annexed to the Act of the 5th and 6th Will. IV. c. 76, are not assessable, inasmuch as the revenues of such corporations are made, by the 92nd section of that Act, exclusively applicable to public purposes. In consequence of that decision the Act of the 4th and 5th Vict. c. 48, was passed, rendering the cor- porations referred to liable to be rated for the lands, tenements, and hereditaments in their occupation ; except " where such property lies in any parish which is situate wholly within the boundaries and limits of a city or borough named in the said schedules, and in which city or borough the poor are relieved by one entire Poor Rate, or in which city or borough the poor within the boundaries or limits thereof, as existing for municipal purposes at the time of passing the said Act (5 and 6 Will. IV. c. 76), were then relieved by one entire Poor Rate ;" in which cases it is provided that the exemption of such property from rateability shall continue. In certain cases it has been deemed expedient to admit of an alter- native rating. Under the 59th Geo. III. c. 12, s. 19, the inhabitants of any parish, in vestry assembled, may direct the overseers to assess the owner (being the immediate lessor), instead of the actual occu- pier, of any house, apartment, or dwelling, in such parish, let at any rent or rate not exceeding 20/. nor less than 6/. by the year, for any less term than one year, or on any agreement by which the rent is reserved or made payable at any shorter period than three months; but the 23rd sect, provides that this power shall not be available in any city, borough, or town corporate, in which the right of voting in the election of members to serve in Parliament depends upon the assessment of the voter to the Poor Rate. Under the combined opera- tion of the 6th and 7th Will. IV. c. 71, s. 70, and the 1 Vict. c. 69, s. 8, it seems that, in the case of any rent-charge payable in lieu of tithes, the rate may be laid either upon the owner of the rent-charge, or upon the occupier of the land out of which the rent-charge issues. THE POOR RATE. 13 There are certain provisions that require to be noticed, with regard to the assessment of parties to the Poor Rate for the purposes of the parliamentary and municipal franchise. The Reform Act (2 and 3 Will. IV. c. 45, s. 30) provides that, in every city or borough re- turning a member or members of Parliament, and in every place sharing in the election for any such city or borough, any person occupying any house, warehouse, counting-house, shop, or other building, either separately or jointly with any land occupied there- with by him as owner, or occupied therewith by him as tenant under the same landlord, in any parish where a Poor Rate is levied, may claim to be rated in respect of such premises, whether the landlord be or be not liable to be rated in respect thereof; and the overseers are required to rate such occupier accordingly, upon his making such claim, and paying or tendering the amount due ; and if they re- fuse, or neglect to do so, he is nevertheless to be deemed to be rated for the purposes of the Act. The Municipal Corporations Act (5 and 6 Will. IV. c. 76, s. 1 1) contains a similar provision as to rating, for the purposes of that Act, any person occupying any house, warehouse, counting-house, or shop, in any borough. In both Acts it is also provided, that if the landlord by virtue of any Act of Par- liament is liable to be rated for any such premises, he shall still remain subject to that liability, notwithstanding the assessment of the tenant. The kinds of property, and the classes of persons, liable to the rate, being ascertained, it remains to inquire on what principle, and by what agency, the rateable value of such property is to be deter- mined. The statute of Elizabeth, it has been seen, directs that the parish officers shall raise, by taxation of every inhabitant, &c., and of every occupier, &c., " in such competent sum and sums of money as they shall think fit," competent sums of money for the relief of the poor, " to be gathered out of the same parish, according to the ability of the same parish." It would seem, therefore, that under the statute the parties to be assessed are to contribute to the rate according- to their ability ; and that the churchwardens and overseers of the parish are to be the judges of that ability. But as the statute gave no direc- tions for the guidance of the parish officers in forming their judgment on that important point, much litigation naturally ensued, and the principles on which the valuation should be based became frequently the subjects of judicial decisions. It was not, however, until the year 1836 that any general rule was laid down by the Legislature, for the 14 THE POOR RATE. control of parish officers in this matter. In that year the Parochial Assessments Act (6 and 7 Will. IV. c. 96) was passed, for the pur- pose of establishing " one uniform mode of rating for the relief of the poor throughout England and Wales." This Act requires that " every rate made for the relief of the poor in England and Wales shall be made upon an estimate of the net annual value of the several here- ditaments rated thereunto ; that is to say, of the rent at which the same might reasonably be expected to let from year to year, free of all usual tenants' rates and taxes, and tithe commutation rent-charge, if any, and deducting therefrom the probable average annual cost of the repairs, insurance, and other expenses, if any, necessary to main- jtain them in a state to command such rent," This is a most im- Iportant provision, as containing a definition, by the Legislature, of [what is to be considered " the net annual value " of the property to |be assessed to the Poor Rate. Unfortunately this definition is not altogether free from ambiguity. The chief difficulty in its construction relates to the connexion of the word " free " in the sentence. It is obvious that, if the property be let " free" of tithes and taxes, it will fetch a much higher rent than if it be let subject to those charges. It is also obvious that the higher rent thus obtained, out of which the tithes and taxes would require eventually to be paid, is not a net rent, and therefore could scarcely have been intended by the Legislature to be taken as " the net annual value " of the property. The most reasonable construction seems to be, that it is the " rent," and not the " hereditament," which is to be dealt with in the calculation, as being " free" of the burdens referred to. Another difficulty presents itself in the phrase, " let from year to year." Thte same property might produce very different rents, according as it might be let by the year, or for a term of years. The expression probably means no more than that the estimate is to be made of the average annual rent, assuming the property to be let on the usual conditions. The net annual value, then, on which the rate is to be laid will be the estimated yearly rent, free of rates, taxes, and tithes, with the cost of repairs, &c., deducted from it. This definition only applies to the " hereditaments" assessed to the Poor Rate, and therefore does not include " stock in trade." But as the rateability of the latter species of property is now suspended, the omission is at present immaterial. It will be observed, that the definition applies to '* the several he- reditaments " subject to the rate. But the section includes a proviso, to the effect that '* nothing herein contained shall be construed to THE POOR RATE. 15 alter or affect the principles or different relative liabilities, if any, according to which different kinds of hereditaments are now by law rateable." It has been decided (see R. v. Capel, 12 Adol. and Ellis, 382) that tithes do not come within this proviso, but are rateable on precisely the same principles as other hereditaments. The principal classes of cases to which the proviso is applicable appear to be the following : — Cases in which a particular criterion or scale of assess- ment is fixed by a Local Act ; as, where it is provided that a canal shall not be rated at a higher amount than that at which the land was assessed before the improvement. Cases in which the owners of any houses, apartments, or dwellings, are rated instead of the occupiers, under the 19th sect, of the 59 Geo. III. c. 12 ; in which cases the overseers are required to assess such owners " by a fair and equal pound rate, according to the actual rent at which such house, apart- ment, or dwelling, is let, after making a reasonable deduction from such rent, not exceeding in uny case one-half of the same." Cases in which county lunatic asylums are or may be provided, under the 8th and 9th Vict. c. 126, or any former statute; the rate to be laid on such asylums being expressly limited to the amount at which the land was rated before their erection, or the buildings before their purchase. The statute of Elizabeth confided the duty of assessing the Poor Rate to the churchwardens and overseers of the parish. They were not empowered to obtain the assistance of professional valuers in the discharge of this duty ; indeed it was expressly held by the courts, in the case of the King v. Gwyer (2 Adol. and Ellis, 216), that overseers could not lawfully charge upon the Poor Rates any expendi- ture for such assistance. It was not until the year 1836, when the Parochial Assessments Act was passed, that any statutory provision was made for affording such assistance to overseers. That Act (s. 3) provides that, where it is made to appear to the Poor Law Commis- sioners, by representation from the guardians of any union or parish, or from the overseers or other officers competent to the making and levying of the rate, that a fair and correct estimate of the rateable property in any parish cannot be made without a new valuation, the Poor Law Commissioners may order a survey (with or without a map or plan), and a valuation of such property to be made, and may direct such guardians to appoint a fit person or persons to make the same ; the cost thereof to be paid either by a separate rate,* or by * See " The Survey and Valuation Rate." 16 THE POOR RATE. a charge on the Poor Rate, " as they may see fit." (It is not clear whether this alternative is left to the option of the guardians or of the commissioners). If it he made a charge upon the Poor Rate, it may be defrayed by the guardians in annual instalments of not less than one-fifth of the amount, together with interest thereon. The 4th sect, of the Act contains further provisions for facilitating the opera- tions of the persons appointed to make such surveys, maps, and valua- tions. A valuation made by a professional valuer, under this authority, is not, however, binding on the overseers ; it is intended merely for their guidance, and in making the rate, they may deviate from it if they see just cause for doing so. (See Reg. v. the Earl of Yarborough, 12 Adol. and Ellis, 416.) The 13th sect, of the 5th and 6th Vict. c. 54, enables any board of guardians of any parish or union, with the consent of the Poor Law Commissioners, and subject to such conditions as the Commissioners may prescribe, to pay for the use of any map or plan confirmed under the hands and seal of the Tithe Commissioners ; and empowers the overseers of the parish, or any officer of the guardians, or any person authorized by the overseers, or by the guardians, in writing, to make use of such map or plan for the purposes of the Poor Rate. In every union for rating, the guardians (and not the overseers) are, under such regulations as the Poor Law Commissioners may prescribe, to assess the property rateable to the relief of the poor, in the several parishes of the union, and to cause such surveys and valuations to be made as may be necessary from time to time for making a fair and just assessment ; and the expense of every such valuation is to be a charge on the common rates of such parishes. (4 and 5 Will. IV. c. 76, ss. 35, 36). The statute of Elizabeth does not impose any express restriction upon the total amount that may be levied as Poor Rate ; nor does it give any express directions as to the proportions in which individuals may be called upon to contribute. To the total amount of the rate, however, it does indirectly place a limit ; as it only empowers the overseers to raise " competent sums of money " for the relief of the poor. The subsequent statute?, authorizing the application of the Poor Rate to purposes foreign to its primary object, do not enable the overseers to do more than raise enough for those purposes. The over- seers, therefore, are empowered, and are bound, to levy such an amount as may be necessary ; hut they have no authority to levy more. With regard to the assessments on individual rate- payers, the statute of Elizabeth merely directs the overseers to tax the inhabitants and THE POOR RATE. 17 occupiers " in such competent sum and sums of money as they shall think fit." It is obviously just and requisite, however, that the rate should be equal, as between the several parties assessed ; and it is the universal practice to secure that equality by calculating the amount to be contributed by each individual, according to some fixed proportion of pence or shillings to a pound sterling. The 19th sect, of the 59 Geo. III. c. 12, requires, in express terms, that the owners of small tenements rated under that enactment shall be assessed " by a fair and equal pound rate ;*' but this, it is believed, is the only instance of direct legislation on this point, with regard to the Poor Rate. The overseers, according to the statute of Elizabeth, are to raise the rates " weekly or otherwise." At the period when that statute was passed, it may have been convenient to make " weekly " col- lections"; but the change of circumstances since that time has rendered it expedient for overseers to take advantage of the alternative word *• otherwise," and lay the rates at longer intervals. Before the pro- vision in the I7th Geo. II. c. 38, described below, was enacted, it was held by the courts that a Poor Rate might be made for a month, but not longer; but after the passing of that statute the courts modified this doctrine, admitting the validity of a rate made for half a year ; and possibly a rate for a still longer period might now be held lawful. The 17th Geo. II. c. 38, s. 12, provides for the cases of a change of occupancy, and of a commencement of occupancy, during the currency of any rate ; and enacts that, in the former case, the incoming and the outgoing occupiers shall be liable to pay the rate in proportion to the time of their respective occupations ; and that, in the latter case, the incoming occupier shall be liable to pay in proportion to the time of his occupation ; such proportions, in case of dispute, to be ascertained by the justices. With respect to the period over which a rate may extend, it may be added that each year must bear its own burdens, and the rates of one year cannot lawfully be applied to defray charges having reference to a previous year. The districts within which the Poor Rate is to be levied are parishes (under the 43rd Eliz. c. 2, s. 1), and townships, under the 13th and 14th Car. II. c. 12, s. 21). The statute of Elizabeth directs that the tax shall be gathered '* out of the same parish;" i. e., out of the parish to the relief of whose poor the tax is intended to be applied. The statute of Charles the Second provided for the appointment of overseers, and the levying and expending of Poor c Ig THE POOR RATE. Rates in townships and villages, under certain circumstances, as if they were separate parishes : and accordhig to the construction put upon that statute by the courts, even extra-parochial places, which were reputed townships or villages at the time of its passing, came within its provisions. The 22nd sect., however, of the 7th and 8th Vict. c. 101, prevents the application of those provisions to any township or village in future. Generally extra-parochial places are not subject to this tax; or, in other words, are not under any obligation in law to provide for the maintenance of the poor within their boundaries. If any parish be unable to levy within itself suflScient funds for the relief of its own poor, two justices may tax any other parish or place within the hundred, in aid of such parish ; and if the hundred be unable to meet the exigency, the justices in Quarter Sessions may tax any other parish or place within the county for the same purpose (43 Eliz. c. 2, s. 3). The Poor Law Amendment Act (4 and 5 Will. IV., c. 76, s. 34) provides that, where the parishes of any union formed under that Act are situated within the same county, district, or liberty, under the jurisdiction of the same justices, the guardians of the poor in such union may, by any writing under the hands of all of them, and with the approbation of the Poor Law Commissioners, agree on behalf of the several parishes therein, that for the purpose of raising in common the necessary funds for the relief of the poor, such parishes shall be considered one parish ; and on such agreement being duly signed by the guardians, and signed and sealed by the commissioners, and deposited with the clerk of the peace, and filed by him with the records of the county, it is to be for ever afterwards binding on the parishes concerned. Neighbouring parishes are frequently engaged in obstinate disputes and costly litigation, in determining the limits of their respective boundaries. Several statutes, however, now exist, whose enactments are designed to facilitate the settlement of such disputes. The 17th Geo. II. c. 37, s. 1, directs that, where there is any dispute or uncertainty in what parish lands improved or drained lie and ought to be rated, such lands shall be rated in the parish which lies nearest to them ; and if any difference arise thereon, any person interested may appeal to the justices in Quarter Sessions, who may allot the lands to such parish as to them seems just and meet; such allotment to be final and conclusive on all persons, as regards the assessment of the property to the poor and all other parochial rates. THE POOR RATE. 19 The Tithe Commutation Acts (1 Vict. c. 69; 2 and 3 Vict. c. 62; and 3 Vict. c. 15) contain provisions which empower the Tithe Commissioners, and the Assistant Tithe Commissioners, either to ascertain and set out the ancient boundaries, or to draw and define a new line of boundary, in cases where a majority of not less than two-thirds in number and value of the landowners of any parishes, which are desirous of having their boundaries settled, make applica- tion to that effect in writing (2 and 3 Vict. c. 62, s. 34) ; and also in cases where such application is made by the like majority of the landowners of any one parish, and the landowners of the adja- cent parishes, after receiving notice as prescribed in the Act, make no objection (3 Vict. c. 15, s. 28). The boundary-line thus settled is to be duly delineated on a map or plan, and thenceforward to constitute the boundary-line of the parishes concerned, for all purposes whatsoever ; unless the matter be removed by certiorari^ within six months, into the Court of Queen's Bench, whose decision upon it shall be final. The Commons Inclosure Act of last Session (8 and 9 Vict. c. 118) enables the Commissioners appointed under that Act, or any Assistant Commissioner selected by them for the purpose, to ascertain and set out the boundaries of any parish, in which any land proposed to be enclosed, or any part thereof, is situate, and of any adjoining parish. It then requires that the boundaries so ascertained and set out shall be notified, within one month, to the churchwardens or overseers of the poor of each of the parishes, and shall also be advertised ; and provides for the submission of the matter, should any person interested be dissatisfied, either to the determination of a jury, in the manner pointed out by the Act, or to the decision of the Court of Queen's Bench. Reference may here be made to the 54th Geo. III. c. l70, s. 9, which declares that the rate-payers of a parish shall not be incompetent witnesses in any matter relating to its boundaries. Under the 7th and 8th Vict. c. 101, s. 60, the expenses of triennial perambulations of the boundaries of parishes, and of setting up and keeping in repair the boundary stones, may be defrayed out of the Poor Rates. In parishes (except where otherwise provided by Local Acts) it is the duty of the overseers of the poor* to make the rate ; that is to say, to ascertain the properties and persons, within the parish, liable to be rated ; to assess the rateable value of such properties ; to deter- mine the total amount of the rate and the period for which it shall be * As to the appointment of assistant overseers, see fostf page 24. c 2 20 THE POOR RATE. kvied ; and to calculate the sum to be contributed by each of the persons assessed. In unions for rating, the terms of the 35th and 36th sections of the Poor Law Amendment Act (4 and 5 Will. IV. c. 76) leave it doubtful whether the guardians of the union are to perform the whole process of making the rate, or whether such / guardians are merely to assess the rateable value of the several pro- perties, leaving it to the overseers of the different parishes to do all that is necessary in other respects. In making the rate, the overseers, having informed themselves of the requisite particulars, are required to enter those particulars in a book, according to a form prescribed in the Schedule annexed to the Parochial Assessments Act, and to sign the declaration appended to that form. (See 17 Geo. II. c. 38, s. 13 ; and 6 and 7 Will. IV. c. 96, s. 2.) And such rate-book is to be preserved in some place within the parish, for public inspection ; and to be delivered over from time to time to the successive overseers, r |f The rate being made, it must be allowed by the justices before it ^ ' can be levied, according to the 1st sect, of the 43rd Eliz. c. 2, which C(/yAry^ directs the overseers to take order from time to time, by and with the rrttn^iA^ f consent of two or more justices of the peace, to raise the rate. The ^•nv/f>*-{ rate is to be allowed, if the parish be in a county, by two justices of /c Q that county ; if it be wholly within an exclusive jurisdiction, by two ' i , justices of that jurisdiction; if it lie within two concurrent juris- '*^^'^'*^^ dictions, by two justices of either, or by one of each jurisdiction ; and if it lie within two exclusive jurisdictions, by two justices at least of each such jurisdiction (43 Eliz. c. 2, ss. 8, 9). It is held by the courts that this allowance by the justices is merely a ministerial act ; one as to which they have no discretion, but which they are bound to perform whenever the occasion arises ; and this doctrine has been re-affirmed even since the passing of the Parochial Assessments Act (6 and 7 Will. IV. c. 96), notwithstanding the terms of the 1st sect, of that statute. (See Reg. v. the Earl of Yarborough, 12 Adol. and Ellis, 416.) On the next Sunday after the rate has been allowed, the overseers are required to give public notice of it ; and unless such notice be given on that day, the rate becomes wholly null and void, and cannot be collected ; for no subsequent notice will cure the defect. Under the 17th Geo. II. c. 3, s. 1, this notice was to be given " in the church;" but under the provisions of the late statute, 1 Vict. c. 45, it must be reduced into writing, and copies thereof, in writing or in print, or both, affixed on or near to the doors of all the churches and chapels within the parish. THE POOR RATE. 21 In furtherance of the important object of securing a full publica- tion of the rate, provision is made in various statutes for its inspection by parties interested. Under the l7th Geo. II. c. 3, the overseers, or other persons authorized to take care of the poor in any parish, are required, under a penalty of 20/., to permit the inhabitants and parishioners to inspect the rate, on payment of 1^. ; and under the like penalty to give, upon demand, copies of the whole, or any part of it, to any inhabitant or parishioner paying at the rate of 6d. for every 24 names. The 5th sect, of the 6th and Ith Will. IV. c. 96, gives every person rated in any Poor Rate the right of taking, at all seasonable times, copies thereof or extracts therefrom, without paying anything for the same; and imposes a penalty, not exceeding 5^., on any person having the custody of such rate, who refuses to permit such copies or extracts to be taken. And the Court of Queen's Bench will issue a mandamus to compel the allowance of an in- spection of the rate, if such inspection be refused. The right of inspecting, and of demanding or taking copies of the rate, is ex- tended, by the 6th and *7th Will. IV. c. *?1, s. 70, to every owner of a rent-charge payable in lieu of tithes, although such owner be not mentioned by name in the assessment. AMENDMENT OF THE RATE. When a Poor Rate is duly made, allowed, and published, the overseers have no authority either to abandon or amend it, or even to refer it to arbitration. There are certain special modes of proceeding prescribed by statute for its amendment ; and if these in any case be not resorted to, the rate must be levied as it stands. One of these modes of proceeding is by appeal to the Quarter Ses- sions ; another, by appeal to the justices in Special Sessions ; and the third, by appeal from the Special to the Quarter Sessions. The principal statutes relating to the appeal to Quarter Sessions are the 43rd Eliz. c 2, the 17th Geo. II. c. 38, and the 41st Geo. III. c. 23. Under these enactments, if any person finds himself aggrieved by any Poor Rate, or has any material objection to any person or persons being put on or left out of such rate, or to the sum charged on any person or persons therein, or finds himself aggrieved by any act or neglect of any overseers or justices, he may appeal to the next General or Quarter Sessions of the Peace for the County, or other jurisdiction; having the option, where there are not four justices within such other jurisdiction, of appealing to the Quarter Sessions 22 THE POOR RATE. of the county instead. He must give reasonable notice in writing, signed by himself or his attorney, of such appeal, and the grounds of it, to the overseers of the parish ; and also to every other person who may be individually affected by the appeal. If he have duly given such notice, the justices at the Court of Quarter Sessions are to hear and finally determine the appeal ; but if not, they are to adjourn it to the following Quarter Sessions, and then and there hear and finally determine it. Even where no notice at all has been given, the justices may hear and determine the appeal, if the overseers, by themselves or their attorney^ in open court, and any other interested parties, consent to it. Upon the hearing, the court are not to inquire into any ground of appeal not specified in the notice, except with the consent of the overseers and other interested parties. The justices are bound to hear any person who is interested in the appeal, and has received notice of it ; and the overseers are bound to produce to th6 court true copies of all the Poor Rates of the parish, whether past or current. It is proper here to refer to the 5th Geo. II. c. 19, which contains a general provision for amending, without cost to the paities, defects of mere form in any judgment or order of justices, appealed against to the Quarter Sessions. In regard to the merits of the rate itself, the court may either confirm it, or amend it, or quash it. If they deem it necessary, they may amend it, (without quashing it, or altering it with respect to other persons,) either by inserting or striking out the name of any person who has had notice of the appeal, or by rating him at any sum of money they think right, or by altering the sum at which he may be rated therein. If they strike out his name, or reduce his assessment, it is incumbent upon them to direct the overseers to repay him (with costs) any sum which he may have over- paid in respect of such rate ; which sum, together with the costs, he may recover from the overseers by distress or otherwise, as rates for the relief of the poor may be recovered. When the court has com- pleted its amendments, the overseers are required to provide a proper book, and within 14 days to enter fairly therein a true copy of the rate, and attest it by their signatures ; and all such books are to be constantly kept in some public place within the parish, whereto all persons assessed, or liable to be assessed, may freely resort. If, how- ever, the justices think that the case calls for it, they may quash the rate altogether, and direct the overseers to make a new one; which the overseers are thereupon bound to do. With respect to the costs of the appeal (whether the rate be confirmed, amended, or quashed). THE POOR RATE. 23 the court may award reasonable costs to the party for whom such appeal is determined ; as in cases of appeals concerning the settlement of poor persons, under the 8th and 9th Will. III. c. 30. Where any literary, scientific, or artistic society is exempted from the rate, under the provisions of the 6th and 7th Vict. c. 36, any person assessed in the first rate made after the allowance of such ex- emption may, on giving 21 days* notice to the society, and entering into a recognizance, appeal to the Quarter Sessions ; which court, after inquiring into the grounds set forth in the notice, and no others, may set aside the exemption, if they think fit, wwi award costs at their discretion. The Parochial Assessments Act (6 ajid 7 WilL IV. c. 96), passed in the year 1836, introduced a new tribunal for the trial of a certain class of these questions, with a view, as stated in the Act, " to lessen the cost of appeal against an unfair rate." That statute directs the justices of every petty sessional division to hold, four times at least in every year, a Special Session for hearing appeals against the rates of the several parishes, or other districts, within their division ; and to cause public notice of the time and place for holding such sessions to be affixed on the parish church of each parish 28 days beforehand. At such sessions the justices are to hear and determine all objections to the rate, on the ground of inequality, unfairness, or incorrectness, in the valuation of any hereditaments included therein ; but they ^e not to inquire into the liability of any hereditaments to be rated ; and they are not to inquire into any objection as to the valuation, unless seven days' previous notice of such abjection be given, in writing, under the hand of the complainant, to the persons by whom the rate was made. They may adjourn from time to time, as they think fit, and they are invested in such cases with powers similar to those of the Court of Quarter Sessions, for amending or quashing the rates, and for awarding and recovering the costs. Unless their decision be ap- pealed against to the Quarter Sessions, according to the provisions which will be presently mentioned, it is binding and conclusive on the parties ; and it cannot be removed, by certiorari or otherwise, into any of the Queen's courts at Westminster. This power of ap- peal to the Special Sessions does not in any way interfere with the power of appeal to the Quarter Sessions, on the same subject-matter ; and the justices in such Special Sessions cannot make any valid order on any matter before them, pending any appeal thereon to the Court of Quarter Sessions, or in opposition to any order of such court upon such appeal. 24 THE POOR RATE. Any person impugning the decision of the justices in such Special Sessions may (apparently) appeal from the Special to the Quarter Sessions, on giving, within 14 days after such decision, notice in writing of such appeal, and the matter or cause of it, to the person or persons in whose favour such decision was made ; and on entering, within five days after giving such notice, into a recognizance, with sureties, for trying the appeal at the next Quarter Session, and for paying any costs that may be awarded. The determination of that court on such appeal is binding and conclusive on all parties (6 and 7 Will. IV. c. 96, s. 6). All the foregoing powers of appeal are extended, by the 70th sect. of the 6th and 7th Will. IV. c. 71, to every owner of a rent-charge payable in lieu of tithes, although such owner be not mentioned by name in the assessment ; and also, by the 22nd sect, of the 59th ^eo. in. c. 12, to owners rated instead of occupiers, under that statute. The 54th Geo. III. c. 170, and the 3rd and 4th Vict. c. 26, re- moving the disability of rate-payers to be witnesses in matters relating to the rates to which they are assessed or assessable, may also be referred to. It seems right in this place to advert generally to the provisions of the 16th Geo. II. c. 18, which enable any justice interested in any parochial rate to execute the duties of his office in regard to such rate, except as to acting in the determination of any appeal to the Quarter Sessions concerning it. The proceedings of the Court of Quarter Sessions, in relation to appeals against the Poor Rate, are subject to the revision and control of the Court of Queen's Bench, either by means of the power pos- sessed by the justices themselves, of stating a special case for the opinion of that court, or by means of its own prerogative of bringing the proceedings of the justices before it by writ of certiorari. LEVY OF THE RATE. The officers to whom, in parishes, the duty of levying the rate is entrusted are the overseers of the poor. But under the provisions of the 59th Geo. III. c. 12, s. 7, and the 7th and 8th Vict. c. 101, s. 61, assistant overseers, paid by salary, may be appointed, by the nomina- tion of the vestry and the warrant of the justices, to assist the overseers in the discharge of this laborious service, as well as of the other duties of their office. And subsequently to the passing of the Poor Law Amendment Act, in 1834, the Poor Law Commissioners issued THE POOR RATE. 25 orders to several boards of guardians, directing them to appoint paid collectors of Poor Rates. One of these orders, however, having been set aside by the Court of Queen's Bench, in Easter Term, 1839, on the ground that the Poor Law Commissioners had no authority to issue it, an Act (2 and 3 Vict. c. 84) was passed, rendering all such orders, issued before 6th May, 1839, valid in law, and placing the persons appointed under them on the same footing as overseers, in re- gard to the performance of their particular duties. The Poor Law Commissioners, moreover, have recently been empowered, by the 7th and 8th Vict. c. 101, s. 62, to issue similar orders in other cases, if requested by the guardians. In unions for rating (4 and 5 Will. IV. c. 76, s. 35), it seems doubtful whether the guardians of the union, or the overseers of the several parishes, are the parties to collect the rate. When the rate has been duly made, allowed, and published, it be- comes due immediately from the parties assessed. But under the 11th sect, of the 54th Geo. III. c. 170, if any person rated apply to two justices to be excused from payment^ on the ground of his inability through poverty to pay, such justices may order him to be excused, if he give proof of such inability, and if the overseers, or other persons legally competent to act in the ordering, managing, control, or direction of the poor of the parish, consent to the excusal ; and the sum charged upon the person so excused shall not thereafter be collected. If any person liable to pay refuse to do so, on demand, the rate may be recovered from him in pursuance of the following enact- ments ; but it is laid down by the courts, that " a warrant to distrain for a poor rate ought not to be granted before a demand made." The person so refusing may be summoned by one justice (3 Geo. IV. c. 23, s. 2) to appear before two justices, who, if the party do not appear, or do not show good cause to ihe contrary, may issue their warrant for levying the sums due from him, by " distress and sale of the oflfender's goods" (43 Eliz. c. 2, s. 4). As to the power of any justice, assessed in the particular rate, to issue such a warrant, see the 16th Geo. II. c. 18, s. 1. The overseers appear to be the parties to apply for this warrant, and to execute it. And the power to do so is not confined to the over- seers who made the rate, in respect of which the warrant is sought for; but the statute of Eliz. (s. 4) enables " as well the present as subsequent overseers, or any of them," to levy the sums of money " and all arrearages" due from the party ; and the 17th Geo. II. c. 38, 26 THE POOR RATE. 8. 11, directs that, where any person refuses or neglects to pay to any overseer any sum of money that he is legally assessed to, the suc- ceeding overseers shall levy such arrears. This distress is held to be in the nature of an execution, and cer- tain goods and chattels, such as tools of trade and beasts of the plough, may be taken under it, which are not distrainable at common law. Goods belonging to a corporation may be taken, for a rate made upon them as occupiers. If the person rated die after the warrant is granted, the executor or administrator must be summoned before the goods can be distrained. Under the l7th Geo. II. c. 38, s. 7, and the 54th Geo. III. c. 170, s. 12, if sufficient distress cannot be had within the parish, the goods of the defaulter may be distrained at any other place within the county, or other jurisdiction ; and if sufficient distress cannot be had within such county or other juris- diction, then his goods may be distrained in any other county or jurisdiction, on the original warrant being indorsed by some justice acting therein. (See also the 33rd Geo. III. c. 55, s. 3.) Where the goods taken at first are of uncertain value, and prove insufficient, a second levy may be made under the same warrant ; but where too much is taken, the overseers are bound to render to the party the overplus. The execution of the warrant, and the costs of such execution, are regulated by the statutes, 27 Geo. II. c, 20 ; 57 Geo. in. c. 93 ; and 7 and 8 Geo. IV. c. 17. In default of such distress, " the offender" (as he is termed in the statute of Elizabeth) may be committed by two justices to the common jail of the county, there to remain without bail or mainprize, until payment of the sums of money and arrearages to which the warrant has reference (43 Eliz. c. 2, s. 4). It is important to point out in what way the recovery of the rate is affected by an appeal against it. This subject is dealt with in the Act of the 41st Geo. III. c. 23. Where any person rated has given notice of such appeal, the rate may nevertheless be recovered from every person assessed therein, as if no such notice had been given ; except as to the person giving the notice, from whom no more can be recovered, pending the appeal, than the sum at which he, or any occupier of the same premises, was rated in the last effective rate. On the determination of the appeal, if the justices insert any new assessment in the rate, or increase the assessment of any person therein, the amount thereof, or so much as may not have been already paid, may be recovered in the same way as any other portion of the rate. (The liability of the overseers to refund, where the assessment THE POOR RATE. ^*f is erased or reduced has been mentioned.*) If the rate appealed against be wholly quashed, the sums assessed in it may still be reco- vered ; and all such sums, whether paid by or recovered from the parties, are to be taken as payments on account of the next effective rate or rates. But the justices may nevertheless, where the rate is quashed, order any sum of money, or any part thereof, not to be paid ; and thereupon the overseers are prohibited from proceeding to re- cover the amount so remitted. The following provisions apply to the recovery of the rate, in cases of alternative assessment : — ^Where the owners of small tene- ments are assessed to the Poor Rate, instead of the occupiers, under the 59th Geo. III. c. 12, the rate may be enforced against such owners, by distress or commitment, in the same way as rates may be enforced against occupiers generally, under the provisions above explained ; but if in any such case the rate be not paid by the owner, the goods or chattels of any occupier, found in and about the premises, may be distrained and sold for raising so much of any rate in arrear, as may have become due during his occupancy, provided no greater sum be 80 raised than may at the time be due by such occupier for the rent of the premises ; and such occupier is empowered to deduct the amount so paid or levied, with the costs of the levy, out of the rent he may be liable to pay. Where the rates in respect of the tithe com- mutation rent-charge are assessed upon the occupiers of the lands out of which the rent-charge issues, if such rates be not paid by the owner of the rent-charge, they may be recovered from such occupiers, like the rates assessed upon them in respect of their lands. In any in- stance of this kind, the occupier may deduct the amount from the rent next payable by him to his landlord for the time being ; and the land- lord may deduct the amount from the rent-charge, or recover it from the owner of the rent-charge by any other lawful means (6 and 7 Will. IV. c. 11, s. 70). Where the rates in respect of the tithe com- mutation rent-charge are assessed on the owner of the rent-charge, such rates, if he does not pay them, may be recovered from the occu- piers of the lands out of which the rent-charge issues, as Poor Rate assessed upon Ihem, provided notice in writing be given to such occupiers 21 days before one of the half-yearly days of payment of the rent-charge, and provided the amount so to be recovered do not exceed at any one time the amount of rent-charge payable in respect of such lands for the current half-year; and the collector's receipt * See ante, page 22. 2& THE POOR RATE. for such rates shall be received in satisfaction of so much of the rent-charge by the owner thereof (1 Vict. c. 69, s. 8). Where occu- piers are rated under the Parliamentary Reform and Municipal Cor- porations Acts, in cases in which the landlords are also liable to be assessed, the landlord of the premises, in respect of which any such occupier may make default in the payment of the rate, remains him- self liable for the payment of such rate, in the same manner as if he alone had been rated. With regard to the remedies for unlawful distresses, it would seem, from the provisions of the 19th sect, of the 43rd Eliz. c. 2, that an action of replevin may be resorted to, in cases where the dis- tress is wholly illegal. In such cases also, if the object be to recover the goods themselves, recourse may be had to an action of trover ; but if the object be to recover damages merely, then to an action of trespass. Where the distress is not entirely illegal, the remedy for the particular injury that may be suffered is by an action on the case. Certain limitation to these remedies, however, are expressly imposed by statute. The 17th Geo. II. c. 38, s. 8, provides that, where any sum is justly due for Poor Rate, no distress for such sum shall be deemed unlawful, nor shall any person making such distress be deemed a trespasser, on account of any defect or want of form, either in the warrant for the appointment of the overseers, or in the rate itself, or in the warrant of distress. The same enactment (ss. 8-10) also provides that, where any such sum is justly due, and distress is made, the party distraining shall not be deemed a trespasser ah initio, on account of any irregularity afterwards committed ; but the party aggrieved by such irregularity may recover satisfaction for the special damage, in an action of trespass, or on the case, at his election ; un- less tender of amends be made to him, in which event his right of action ceases. Where the Quarter Sessions have quashed a rate upon appeal, and have ordered any sum assessed therein not to be paid, no justice, constable, or any other person, shall be deemed a tres- passer, or be liable to any action, for any warrant or other proceeding for levying such sum, before the notification of the order of the court. Moreover, by the *7th sect, of the I7th Geo. II. c. 38, express pro- vision is made for enabling any person, who finds himself aggrieved by any such distress, to appeal to the next Quarter Session ; at which the statute requires that the matter shall be heard and determined. THE POOR RATE. 29 CUSTODY AND EXPENDITURE OF THE RATE. Under the statute of Elizabeth, the same persons, namely, the overseers of the poor, who were empowered to raise the rate, were also authorized to expend it ; and in the interval between its collec- tion and disbursement, they had the custody of it accordingly. But the Poor Law Amendment Act of 1834 introduced a new mode of administering relief to the poor, withdrawing it almost wholly from the overseers, and placing it under the control oi guardians of the poor, appointed either for separate parishes, or for unions of parishes, as directed by the Act. And where such guardians exist, subsequent statutes have further confided to them the duty of making the necessary payments for certain of the secondary purposes to which the Poor Rate is applicable ; such as the expenses of the registration of births, deaths, and marriages, of the valuation of parishes under the Parochial Assessments Act, and of public vaccination. It has been seen that the overseers are still responsible for the collection of the rate ; but they are under express obligation to supply the guar- dians with such funds as may be needed by the latter for the execution of their office (4 and 5 Will. IV. c. 76 ; 2 and 3 Vict. c. 84, s. 1.) Under the statute of the 7 and 8 Vict. c. 101, districts of unions and parishes may be formed by the Poor Law Commissioners, for the purpose of providing schools for the education of pauper children ; and similar districts may also be formed in certain localities, for the purpose of providing asylums for the vagrant poor. In these dis- tricts, the boards of management are to be supplied with the funds they require by the guardians of the unions, or the overseers of the parishes included in such districts respectively. (See ss. 40-55.) In some instances, under the statute commonly called Gilbert's Act (22 Geo. III. c. 83), and under a variety of Local Acts, guardians or other equivalent officers are likewise substituted more or less com- pletely for overseers, in regard to the expenditure of the rate ; the funds, however, being usually furnished to them by the overseers. With reference to the powers of select vestries^ see the 59 Geo. III. c. 12, s. 1 ; 1 and 2 Will. IV. c. GO ; and 4 and 5 Will. IV. c. 76, s. 54. ACCOUNTS, Generally, it may be said, that every person engaged in levying, keeping, or expending the rate, is liable to account for the discharge of his trust. The overseers are rendered expressly liable by several statutes; and their executors and administrators by the 17 Geo. II. 80 THE POOR RATE. c. 38, s. 3. By the Poor Law Amendment Act of 1834 (4 and 5 Will. IV. c. 76, s. 47), the liability is extended to every person having the collection, receipt, or distribution of the moneys assessed for the relief of the poor in any parish or union, or holding or account* able for any balance or sum of money, or any books, deeds, papers* goods, or chattels, relating to the relief of the poor, or to the collection or distribution of the Poor Rate in any parish or union. And under the 7 and 8 Vict. c. 101, s. 49, every board of management of school and asylum districts formed under that Act, and every officer of each such board, is made accountable. The statutes relating to the general accounts of overseers are the following :- The 43rd Eliz. c. ?, ss. 2-4; passed in 1601. The 17th Geo. II. c. 38. ss. 1-4 ; passed in 1744. The 50th Geo. III. c. 49 ; passed in 1810. The 4th and 5th Will. IV. c. 76; passed in 1834. Tlie 7th and 8th Vict. c. 101, ss. 32-39; passed in 1844. The first of these statutes enacts, that the overseers " shall, within four days after the end of their year, and after other overseers nominated as aforesaid, make and yield up to two such justices of peace as is aforesaid \i. e., justices of the same county], a true and perfect account of all sums of money by them received, or rated and assessed and not received, and also of such stock as shall be in their hands, or in the hands of any of the poor to work, and of all other things concerning their said office ; and such sum or sums of money as shall be in their hands, shall pay and deliver over to the said churchwardens and overseers newly nominated and appointed as aforesaid" (s. 2). And it further empowers " any two such jus- tices of peace to commit to the said prison [i. c, of the county] every one of the said churchwardens and overseers which shall refuse to account, there to remain without bail or mainprize until he have made a true account, and satisfied and paid so much as upon the said account shall be remaining in his hands;" and also to issue their warrant for levying, ** by distress and sale of the offender's goods, the sums of money, or stock, which shall be behind upon any account to be made as aforesaid, rendering to the parties the overplus;" and in defect of such distress, to commit the defaulter to prison, there to remain without bail or mainprize until payment of the said sums or stock (s. 4). These provisions, never having been repealed, still remain in full legal force ; and it is therefore still incumbent on the overseers to render this account to the justices, THE POOR RATE. ^j •within four days after the close of their year of office, and to pay over the balances of money and stock, subject to the remedies and penalties described. It was not until nearly a century and a half after the passing of the statute of Elizabeth, that any further legislation took place upon this subject. The 17 Geo. II. c. 38, after reciting that, by reason of defects in the former statute, the money raised as Poor Rate was *' liable to be misapplied," enacted several important provi- sions, with a view to the more effective protection of the parish, and the more complete enforcement of the responsibility of the overseers. It did not repeal anything in the statute of Elizabeth ; but directed, in addition, that in every year, the outgoing overseers, within four- teen days after the nomination of other overseers, should deliver in to such succeeding overseers a just, true, and perfect account (fairly entered in a book or books to be kept for that purpose, find signed by such outgoing overseers) of all sums of money by them received, or rated and assessed, and not received, and also of all goods, chattels, stocks, and materials, in their hands, or in the hands of any of the poor in order to be wrought, and of all moneys paid by them, and of all other things concerning their office ; and should verify the same, on oath or affirmation, before one or more justices of the peace, by whom the caption of the oath or affirmation is required to be signed and attested, at the foot of the account. It will be observed that the account to be made under the statute of Elizabeth was to be yielded up to the " justices" within four days ; and that the account under the Act of Geo. II. was to be delivered in to the '* succeeding overseers" within fourteen days. Neither of these accounts was exposed to any audit ; but the latter was sub- ject to the check of a verification upon oath. The Act of the 50 Geo. III. c. 49, however, after referring to both the foregoing statutes, required that every such account should be submitted by the overseers to two or more justices, at a special session, to be held for that purpose within the fourteeji davs alluded to in the 17 Geo. II. ; and empowered such justices, if they thought fit, to examine into the matter of such account ; to admi- nister an oath or affirmation to the overseers as to its truth; to disallow and strike out all such charges and payments as they might deem unfounded, and to reduce such as they might deem exor- bitant, specifying on the face of the account the disallowances or reductions, and the grounds thereof^ and besides attesting the 32 THE POOR RATE. caption of the oath, as directed in the 17 Geo. II., to signify their allowance and approhation of the account, under their hands. But the 37th sect, of the 7 and 8 Vict. c. 101, enacts, " that in every district for which an auditor may be appointed under the provisions of this Act,* the powers of justices of the peace, and of all other persons, to examine, audit, allow, or disallow accounts, shall, so far as relates to any accounts which such auditor is autho- rized to examine and audit, cease, and the same are hereby repealed." This enactment takes away the power of the justices to audit the overseers' accounts, under the 50 Geo. III. c. 49 ; but it does not appear to affect the duties of the overseers as to yielding up and delivering over such accounts, under the 43 Eliz. c. 2, and the 17 Geo. II. c. 38 The books of account delivered to the succeeding overseers, under the I7th Geo. II. c. 38, s. 1, are to be carefully preserved in some public or other place within the parish ; and the overseers for the time being are bound to permit any person rated, or liable to be rated, in such parish to inspect the same at all seasonable times, on payment of 6d. for such inspection, and are also bound, upon demand, forthwith to give copies of the same, or any part thereof, to such person, on payment at the rate of 6d. for every 300 words. If the overseers refuse or neglect to make and deliver the account as directed, they are liable to be imprisoned until they do so (s. 2) ; and if they disobey any direction of the Act, they are subject to a penalty not exceeding 5/., nor less than \l. (s. 14). The accounts just mentioned are to be rendered at the close of the overseer's year of office; but where an overseer removes from the parish during the year, he must, before his removal, deliver over his accounts, balances, and all other things concerning his office, to his fellow-officers; and where an overseer dies, " his executors or administrators shall, within 40 days after his decease, deliver over all things concerning his office to some churchwarden, or other overseer of the same place ; and shall pay out of the assets left by such overseer all sums of money remaining due, which he received by virtue of his said office, before any of his other debts are paid and satisfied." It is not expressly required that the executors or adminis- trators should make out a written account ; but it would seem nevertheless to be implied (17 Geo. II. c. 38, s. 3).t ♦ See post, page 35. t In addition to these various general accounts, overseers are required by THE POOR RATE. 33 The general terms of the 6th sect, of the 43rd Eliz. c. 2, admit of an appeal to the Quarter Sessions against the accounts rendered by the overseers to the justices under that Act. A similar appeal may also be brought against the accounts delivered under the l7th Geo. II, c. 38, on giving reasonable notice to the overseers; but this appeal must be made to the next practicable session (ss. 4, 5). As to the notice of appeal, see also the 41st Geo. III. c. 23, ss. 4 and 5. On the other hand, the overseers themselves were enabled, under the 50th Geo. III. c. 49, to appeal to the Quarter Sessions against any disallowances or reductions made in their accounts by the justices; but as the power of the justices to audit such accounts no longer exists (see the 7th and 8th Vict. c. 101, s. 37), of course this right of appeal is virtually abolished. The 50th Geo. III. c. 49, s. 1, made provision for the recovery of the balance found due from the overseers, on the examination and allowance of their accounts by the justices under that Act ; but this provision would seem to be no longer available wherever district auditors are appointed under the 7th and 8th Vict. c. 101. It has been mentioned above,* that the 43rd Eliz. c. 2, requires the outgoing overseers to pay over to their successors the sums of money and stock remaining in their hands, subject to imprisonment in case of default, and to recovery by distress and sale ; though apparently such penalty and remedy apply only to the money and stock appearing to be due upon the account which that statute alone mentions, and which is submitted to no audit. The l7th Geo. II. c. 38, directs the outgoing overseers to pay over to their successors " all sums of money, goods, chattels, and other things, as shall be in their hands ;" and exposes them to imprisonment for default, but does not otherwise provide for the recovery of what is due. On the other hand, a provision exists for the protection of the over- seers, should there be a balance due to them on quitting office. If such overseers leave sufficient arrears of Poor Rates, their successors are required to levy those arrears, " and out of the money so levied to certain statutes to render special accounts in particular cases. Thus, utider the 5 Geo. I. c. 38, they are accountable to the justices in quarfer sessions for any moneys they may receive from the sale of goods and chattels, or from the rents and profits of lands, of persons running away and leaving their families chargeable to the parish. And under the 8 and 9 Vict. c. 126, s. 49, they are to render a similar account, in cases of wandering lunatics who have property, to the justice or justices, by whom they may be authorised to apply such property to the lur^atic's support. * See ante^ page 30. D 34 THE POOR RATE. reimburse their predecessors all sums of money which they have expended for the use of the poor, and which are allowed to be due to them in their accounts as aforesaid" (17 Geo. II. c. 38, s. 11). The Act which was passed in 1834, for the amendment of the Poor Laws, rendered every person (including overseers) connected with the levy, custody, and expenditure of the rate, liable to account, and in- troduced a new system of audit. Its provisions relating to these matters were altered and amended by the Act of 1844, 7 and 8 Vict. c. 101. The former Act (s. 47) requires the persons mentioned to make and render " a full and distinct account, in writing, of all moneys, mat- ters, and things, committed to their charge, or received, held, or expended, by them on behalf of any parish or union." It may per- haps be questioned, whether these words, which describe the matter of the accoww^, require the accountant to specify those sums and things which he ought to have received, as well as those which he has actually received; but it is obviously proper that he should do so, and the power given to district auditors to surcharge such items implies that it is his duty. The words cited include not only the proceeds of the Poor Rate, but also the sums derivable from all other sources in aid of the rate ; such as the reimbursement of relief, the amount of penal- ties appropriated by Acts of Parliament to the use of the poor, and the revenues issuing from charitable bequests left to, or other property held by, the overseers or other officers on behalf of the parish. The accountant is not entitled to introduce into his account any payments but those which are necessarily incurred for the purposes to which the rate, or the funds in aid of it, are lawfully applicable ; and moreover, such payments must be reasonable in amount, and charged (as a general rule) within the year in which the occasion for the expendi- ture may arise. The balance of the account will consequently consist of the difference between the total amount of what the accountant ought to have received from all the sources of income alluded to, and the total amount of his necessary and reasonable payments for the purposes authorized by law. The form of the accounts is to be prescribed by the Poor Law Commissioners, who may make and issue such rules, orders, and regu- lations as they ihink fit, for the guidance and control of all guardians, vestries, and parish officers, in relation to the keeping, examining, auditing, and allowing of accounts (4 and 5 Will. IV. c. 76, s. 15). '* And such accounts shall be made and rendered al such times and as often as the said Commissioners may direct, but not less often than once in every half-year" (7 and 8 Vict. c. 101, s. 38). THE POOR RATE. 35 The 33rd sect, of the 7th and 8th Vict. c. 101, provides for the inspection of the accounts by the rate-payers before the audit, so as to enable them to advance at the audit any objections they may entertain to such accounts. On receiving notice of the time and place of audit from the auditor (which notice he is required to give 14 days before- hand), the overseers or other officers employed in any parish in car- rying the laws for the relief of the poor into execution, and every collector or assistant overseer acting for such parish, are bound, under a penalty of 40*., to cause their rate-books and other accounts to be made up and balanced, seven clear days at least before the audit, and forthwith deposited at some house within the parish for inspection by every person liable to be rated ; and thereupon to affix notice of the time and place of audit, and of the place where the books are depo- sited, at the usual place or places of giving parish notices. Under the 46th sect, of the 4th and 5th Will. IV. c. 76, the Poor Law Commissioners were empowered, by order under their hands and seal, to direct the overseers or guardians of any parish or union, or of so many parishes or unions as the Commissioners might declare in such order to be united for the purpose only of appointing and pay- ing officers, to appoint such paid officers, with such qualifications as the Commissioners should think necessary, for the examining and auditing, allowing or disallowing, of accounts in such parish or union, or united parishes ; and the Commissioners were further empowered to regulate the duties, appointment, continuance in office, and remu- neration, of such auditors. And the 47th sect, required the persons liable to account in any parish or union to render their accounts " to the guardians, auditors, or such other persons as by virtue of any statute* or custom, or of the said rules, orders, and regulations [of the Poor Law Commissioners], may be appointed to examine, audit, allow, or disallow, such accounts; or in default of any such guardian, auditor, or other person being so appointed as aforesaid, then to the justices of the peace at their Petty Sessions for the division in which such parish or union shall be situate." The 7th and 8th Vict. c. 101, does not repeal these enactments; but it enables the Commissioners, by orders under their hands and seal, to combine the parishes and unions in England and Walesf into districts for the audit of accounts, and to modify such districts from time to time ; the auditor for the district to be elected by the chair- * See, for instance, the 1 and 2 Will. IV. c. 60. t See, however, the exception made by § 65, in regard to parishes having auditors, under the 1 and 2 Will. IV. c. 60, or under T^cal Acts. d2 36 THE POOR RATE. man and vice-chairman of each hoard of guardians, or where there are no guardians, hy two of the overseers,* at the time and in the manner prescribed by the Commissioners (s. 32). f Where, however, such a district has already been formed under the 4th and 5th Will. IV. c. 76, and an auditor appointed, the Commissioners may continue such auditor in office ; and they may likewise do so where the same person may happen to have been appointed under that Act as auditor for more than one union ; in the former case, the district shall be deemed to have been formed, — 'in the latter, the unions shall be deemed to have been combined into a district, — and in both, the audi- tors so continued shall be deemed to have been appointed, — under the 7th and 8th Vict. c. 101, (s. 37). With reference to the audit of accounts, it is provided that every such district auditor shall have full powers to examine, audit, allow, or disallow, of accounts and of items therein, relating to moneys assessed for and applicable to the relief of the poor of all parishes and unions within his district, and to all other money applicable to such relief (s. 32). He may require any person holding or accountable for any money, books, deeds, papers, goods, or chattels, relating to the Poor Rate or the relief of the poor, to produce his accounts and vouchers, and to make or sign a declaration with respect to such accounts. If any such person refuse or neglect to comply with the auditor's requi- sitions on these points, he is liable to a penalty of 40*. ; if he make or sign a false declaration, to the penalties of perjury (s. 33). There is also a provision in the 47th sect, of the '4th and 5th Will. IV. c. 76, to the effect that every person accounting under that enactment shall, if required by the justices, guardians, auditors, or other persons autho- rized in that behalf, verify on oath the truth of all his accounts and statements, or subscribe a declaration to the truth thereof; subject to the penalties for misdemeanor, if he refuse, and to the penalties for perjury, if he give false evidence. Every rate-payer in any parish or union may be present at the audit of the accounts relating to such parish or union, and may make any objection to such accounts (7 and 8 Vict. c. 101, s. 33.) Provision is made for the taxation, by the clerk of the peace for the * If there be no chairman or vice-chairman, the guardians are to select two of their number as electors ; and if there be two vice-chairmen, one of them must be selected by the guardians. The two overseers are to be selected by the body of overseers from among themselves. f The commissioners have the same powers with regard to auditors thus appointed, as they have with regard to paid officers under the 4 and 5 Will. IV. c.*76. THE POOR RATE. 37 county, of any bill due to any solicitor or attorney, in respect of busi- ness performed on behalf of any parish ; such taxation to be prima facie evidence of the reasonableness of the amount, but not of the legality of the charge. If, however, such bill be not taxed before it is presented to the auditor, the auditor's decision on the reasonable- ness as well as the legality of the charges shall be final (s. 39). The district auditor is bound to surcharge every person accounting with the amount of any deficiency or loss incurred by his negligence or misconduct, or of any sum for which he is accountable, but which is not brought into account against him (s. 32), And he is to certify on the face of every account audited by him any money, books, deeds, papers, goods, or chattels, found by him to be due from any person (s. 32). The 4 & 5 Will. IV. c. 76, afforded no means of appeal against the auditor's decisions ; but great facilities in that respect are pro- vided by the 7 & 8 Vict. c. 101. If required to do so by any person aggrieved, the district auditor must state in writing in the book of account his reasons for any allowance, disallowance, or surcharge ; and such person may thereupon remove the matter by certiorari into the Court of Queen's Bench ; but if he be a person accounting, he must first pay over to the person authorized to receive the same all such money, goods, and chattels, as are admitted by his account to be due from him, or remaining in his hands. If the^ court think the auditor's decision erroneous, they are required to order the sum of money that may be in question to be paid to the party entitled to receive it, by the party who ought to repay or discharge it. The auditor may defend his decision, and may be reimbursed the costs of his defence out of the Poor Rates of the union or parish interested, unless the court make any order to the contrary ; and it is within the discre- tion of the court to order that the costs of the other party be paid by such parish or union (s. 35). The person aggrieved may, however, instead of resorting to the Court of Queen's Bench, apply to the Poor Law Commissioners to inquire into and decide upon the lawfulness of the reasons stated by the auditor for the allowance, disallowance, or surcharge ; and the commissioners may issue such order therein, under their hands and seal, as they may deem requisite for determin- ing the question (s. 36). The payment and recovery oj balances are among the most im- portant points connected with the responsibility of the accountants. Under the 47th sect, of the 4 & 5 Will. IV. c. 76, " all balances due from any guardian, treasurer, overseer, or assistant overseer, or 3B THE POOR RATE. other person having the control and distribution of the Poor Rate, or accountable for such balances, may be recovered in the same manner as any penalties and forfeitures are recoverable under this Act ;" but no such proceedings shall exonerate the sureties of the parties from their liabilities. The 32nd sect, of the 7 and 8 Vict. c. 101, directs that when any district auditor has certified any money, books, deeds, papers, goods, or chattels, to be due from any person, he shall forthwith report the game to the Poor Law Commissioners ; and that such person shall, within seven days, pay, or cause to be paid, to the treasurer of the guardians of the union or parish (if there be any such treasurer) the money so certified to be due ; such money to be applied by the guar- dians, in the case of a union, to the use of all or any of the parishes included in the union, according as all or any are interested in it ; and that where there is no such treasurer, the money shall be paid, within seven days, to the person or persons authorized to receive it. If the money be not duly paid, it may be recovered from the party answerable for it, on the application of the auditor, or of his successor, or by any person for the time being entitled or authorized to receive it, in the same manner as penalties and forfeitures may be recovered under the 4 and 5 Will. IV. c. 76 ; and the costs of the proceedings (except so far as they may be repaid by the person against whom the proceedings are taken) shall be repaid to the auditor by the guardians of the parish or union concerned, and be charged in their accounts in such manner and in such proportions as the Poor Law Commissioners may direct. The books, deeds, papers, goods, or chattels, certified to be due, shall be delivered over, within seven days, to the persons authorized to receive them ; and in case of neglect or refusal to do so, the defaulter shall be liable, on the complaint of the auditor for the time being, or of the person authorized to receive the same, " to the penalties and proceedings provided in the case of overseers refusing or neglecting to pay and deliver over to their successors any sum or sums of money, goods, chattels, and other things in their hands." The provisions of the 58 Geo. IIL c. 69, s. 6, as to the powers of the vestry and the habilities of individuals in regard to parish documents, also bear upon this point. If any union or parish officer make, or authorize any illegal or fraudulent payment from the church rate, highway rate, or any other public fund of a parish or union, or unlawfully make any entry in his accounts, for the purpose of defraying or making up to himself or any other person the whole or any part of any sum of money unlaw- THE POOR RATE. 39 fully expended from the Poor Rate, or disallowed or surcharged in the accounts of any parish or union by the district auditor, such officer shall, upon conviction before two justices, forfeit not more than 20/., and also treble the amount of such payment, or of the sum so entered in his accounts. With regard to schml and asylum districts formed under the 7 and S Vict. c. 101, the 49th sect, of that Act empowers the Poor Law Commissioners to appoint some person for each such district, being at the time the auditor of some parish or union within the district, to audit the accounts of the district board and of its oflScers. The Com- missioners may also regulate the duties and remuneration of such auditors ; and may at their discretion remove any such auditor, and in case of vacancy appoint " another person as aforesaid" to the office. The several district boards, and their respective officers, are required to account to the auditors so appointed twice at least in every year, at such time and in such manner and form as may be prescribed by the Commissioners. And such auditors are invested with the same powers as auditors of accounts relating to Poor Rates, as to " allowing and disallowing any charges" in the accounts submitted to them. These terms, however, do not appear to confer upon them any power of surcharging items. Within thirty days after every audit held by such auditors, the district board shall cause to be printed, and for- warded to each board of guardians and the officers of every parish within the district, an abstract of the district accounts so audited, in such form as the Commissioners may direct. This enactment further provides that all sums disallowed or re- duced, or charged as balances against any person, by any such auditor, shall be recovered, on the auditor's application, in the same way as penalties and forfeitures under the 4 and 5 Will. IV. c. 76, from the person making or authorizing the illegal payment. Before closing this summary of the law concerning the accounts of officers connected with the Poor Rate, and the recovery of money due from them, it is right to advert to the provisions of the 3 Will, and Mary, c. 11, s. 12; the 54 Geo. III. c. 170, s. 9; and the 3 and 4 Vict. c. 26, ss. 1, 2 — which enable parishioners and rate-payers to be witnesses in relation to such matters. 40 Section II.— THE WORKHOUSE BUILDING R^TE. The Poor Law Amendment Act of 1834 (4 and 5 Will. IV. c. 76), which introduced throughout the country generally the system of re- lieving paupers in the workhouse, at the same time gave directions as to the mode and means of providing the necessary buildings. The 23rd and 24th sects, of the Act empower the Poor Law Commissioners, with the consent in writing of a majority of the guardians of the poor in any union of parishes, or with the consent of a majority of the rate-payers and owners of property in any parish, to order the over- seers, or the guardians of any parish or union, to hire or purchase land for a site, and to hire, or purchase, or build, or alter, or enlarge a workhouse or workhouses, for the use of such parish or union ; and they also direct such overseers or guardians " to assess, raise, and levy" the necessary sums of money (not exceeding the average annual amount of the rates raised for the relief of the poor in the particular parish or union for the three preceding years), " by such powers, ways, and means, as are now by law given to or vested in churchwardens and overseers, or guardians of the poor, for pur- chasing or hiring land, or for building, hiring, or maintaining work- houses for the use of the poor, in their respective parishes or unions." The 25th sect, empowers the Commissioners, without the consent re- quired by the previous clauses, to order the overseers, or the guar- dians, of any parish or union, to alter or enlarge existing workhouses, or buildings capable of being converted into workhouses ; and directs such overseers, or guardians, " to assess, raise, and levy*' the neces- sary sums of money (not exceeding in the whole, as a charge on any parish, the sum of £50, nor one-tenth of the average annual amount of the Poor Rates raised in such parish for the three preceding years), *' by such powers, ways, and means, as are now by law given to or vested in churchwardens and overseers, or guardians of the poor, for altering, enlarging, and maintaining workhouses for the use of the poor in their respective parishes or unions." It is not apparent whether these sums are to be raised as part of the Poor Rate, or by means of a separate rate. If, in the case of a union, they are to be assessed upon and levied from the entire union by the guardians, it would seem that there must then be a separate rate ; but the terms of the enactment are so obscure, and the legal diflSculties so perplexing, that such separate rate, it is believed, has never been resorted to in practice. 41 Section III.— THE SURVEY AND VALUATION RATE. It has been already mentioned, in treating of the Poor Rate, that under the provisions of the Parochial Assessments Act (6 and 7 Will. IV. c. 96, s. 3), the Poor Law Commissioners, upon a representation of its necessity being made to them, may order a survey (with or without a map or plan) and a valuation of the rateable property in any parish to be made, and may direct the guardians of the poor of such parish, or of the union including such parish, to appoint fit per- sons for that service, and to make provision for the purpose of paying the cost of such survey, map or plan, and valuation, either by a separate rate, or by a charge on the Poor Rate, as " they" may seel^-*^- '^ fit. It is doubtful whether this option rests with the guardians or thelM^'J: t Poor Law Commissioners. ' No express directions are given in the statute, as to the imposition, or the AMENDMENT, OT the LEVY, or the custody of this rate ; but it may be inferred that it was intended to be subject, in all these respects, to the like regulations as the Poor Rate ; though it is not apparent whether the duties connected with these points devolve upon the guardians, or upon the overseers. It would seem that the expenditure of the rate, for the purposes above described, is within the province of the guardians. The statute does not expressly impose any obligations, or confer any powers, with regard to the keeping, rendering, or auditing, of any ACCOUNTS in connection with this rate. Possibly, the provisions which relate to the Accounts referring to the Poor Rate, might be held to be applicable to it. 412 Section 1V.-~THE JAIL FEES' RATE. The Act of the 55 Geo. III. c. 50 (passed on the 12th May, 1815, and explained and amended in the following year by the 56 Geo. III. c. 116), abolished the payment of fees by prisoners to certain public officers, and provided for the compensation of such officers for the loss of the fees. The provisions of these statutes extended to every prison in England (except the prisons of the King's Bench, the Fleet, the Marshalsea, and Palace Courts), and *' to all prisoners, as well civil as criminal, whether confined for debt or crime," in any such prison. Their phraseology, however, leaves doubtful the material question, whether the compensations were intended only for the persons in office at tlie time of the aboli- tion of their fees, or were to continue to be paid to their successors ; though, on the whole, it seems not improbable that the former was the real intention. There are three classes of cases provided for by these enactments. First, '*all fees and gratuities paid or payable by any prisoner, on the entrance, commitment, or discharge, to or from prison," were abolished ; and where such fees and gratuities had been received by the jailer, or his servants, as tantamount to a salary, the justices of the peace for any county, city, or town, were empowered, in general or quarter sessions, to make such allowances as they might deem fit to the jalier, or his servants, in the way of salary or compensation. Secondly, " all such fees as had been usually paid or payable" to clerks of a size, clerks of the peace, clerks of the court, or their respective deputies (or, apparently, to any other officers in the courts of assize or session), by prisoners charged with felony or misde- meanor, and released from prison either because acquitted by the grand jury, or on their trial, or because discharged for want of prose- cution, were likewise abolished. The course to be pursued with regard to the compensation is not very clearly described; but, in effect, it seems to be required that the same sums as had before the 12th May, 1815, been paid by the prisoners in such cases, should thereafter be paid to the several officers entitled to them by the treasurers, or other proper officers, out of the County Rate, or out THE JAIL FEES' RATE. 43 of the public stock of cities or other districts, on the presentation of certificates of the discharge of the prisoners, signed by the judges t)f assize or justices of the peace, and of an account of the amounts claimed, verified upon oath before such judges or justices. Thirdly, it was enacted that liberates should be granted to debtors free of all expense ; and that, where it had been customary for the sheriff or under-sheriff to demand for such liberates a fee or gratuity, the justices in quarter sessions, subject to the approbation of the judges of assize, might make such compensation as they should think fit to those oflBcers. In the first of these cases, the compensations were directed to be paid " out of any county rate, city rate, or town rate, now by law authorized to be made and levied ;" in the second, out of the rates " of the several counties, or of such districts, hundreds, ridings, or divisions of a county, as are not usually assessed to the county at large," or out of the public stock " of such cities, towns corporate, cinque ports, liberties, franchises, and places, as do not pay to the rates of the several counties in which they are respectively situated ;" and in the third, " out of the county, city, or town rate."* Never- theless, as there were some places in which no such funds existed, it was necessary to make special provision in such places for the payment of the claims in question. That provision is contained in the 11th sect, of the 55 Geo. III. c. 50; which is as follows: — " And whereas there are several cities, towns corporate, and places, within this kingdom, which do not contribute to the payment of any county rate, and have no town rate or public stock ; and doubts may arise, whether such cities, towns corporate, and places, can be legally rated and assessed towards the payment of the salaries, allow- ances, and compensations, in lieu of such fees and gratuities ; " Be it enacted that, *' In all such cases, " The salaries, allowances, and compensations, in lieu of fees or gratuities, hereinbefore directed to be made, " Shall be raised, levied, collected, and paid, within such cities, towns corporate, and places, " By a separate rate and assessment, to be made by the church- wardens and overseers of the poor of the several parishes and pre- cincts within such cities, towns corporate, and places, and by such and the like ways, methods, and means, as the rates for the relief * See post, " County Rate." 44 THE JAIL FEES' RATE. of the poor are, can, or may be raised, levied, and collected, in such cities, towns corporate, and places."* This section, it will be observed, refers to the purpose, the impo- sition, the LEVY, and the expenditure, of the rate, but not to its AMENDMENT ; nor does it advert to the keeping or augliting of any ACCOUNTS, or the recovery of any balances, in relation to the rate. * Where the amount required in such cases is too small for a separate rate, provision is made for its payment from the Poor Rate (see sect. 12, and " Poor Rate," ante, page 7). 45 Section V.— THE CONSTABLES' RATE. This rate, in its original form as a tything or township levy, is among the most ancient of the local taxes, having been insti- tuted in the period when townships or ty things (and not parishes) were the chief independent districts for taxation, and the primary consti- tuents of the aggregate districts of the hundred and the county. In former times, it was applicable to various purposes, which it is unnecessary to specify here, as most of them are now attained by means of other rates, and as the objects for which it may now be raised are limited to those authorized by the three statutes to be presently mentioned. Nor is it requisite to advert to the particulars of its earlier levy ; the enactment regulating its assessment and col- lection at the present time being a statute of the 13 and 14 Car. II., passed in the year 1662. The PURPOSES to which it may now be applied are, under the 13 and 14 Car. II. c. 12, s. 18, the reimbursement of the charges incurred by constables, headboroughs, or tithingmen, in relieving, conveying with passes, and carrying to houses of correction or workhouses, rogues, vagabonds, and sturdy beggars ; and the reimbursement of contributions paid by petty constables towards the County Rate, under the 12 Geo. II. c. 29, ss. 3 and 4, and the 55 Geo. III. c. 51, s. 13, in places where there is no Poor Rate ; in parishes and places where the Poor Rate does not apply separately and distinctly to the parish or place ; and in parishes and places, whether there be a Poor Rate or not, in Yorkshire, Derbyshire, Durham, Lancashire, Cheshire, Westmorland, Cumberland, and Northumberland.* The rate is to be imposed, apparently, on the same kinds of pro- perty, the same classes of persons, and the same principles of valu- ation, as the Poor Rate ; except that the exemption of churches and chapels, under the 3 and 4 Will. IV. c. 40, and of inhabitants, as such, under the 3 and 4 Vict. c. 89, do not seem to extend to the Constables* Rate, nor do the provisions of the Parochial Assessments Act, in regard to the valuation of the rateable property, apply to it. The rate is to be made by the constables, headboroughs, or tithingmen, with the churchwardens and overseers of the poor, and other inhabitants of the parish or township, and to be confirmed under the hands and seals of two justices of the peace. * See post, " Coiinty Rate." 46 THE CONSTABLES' RATE. No special remedies whatever are provided, either by appeal or otherwise, for obtaining the amendment of the rate, should any parties deem themselves aggrieved by it. In cases of refusal to pay, it may be lf.vied by the constable, headborough, or tithingman, under warrant of justices, by distress and sale of the defaulter's goods. The provision in the 54 Geo. III. c. 170, s. 11, as to the excusal of poor persons from payment, seems applicable to the Constables' Rate ; and so likewise do the provisions in the 6 and 7 Will. IV. c. 71, s. 70, and the 1 Vict. c. 69, s. 8, as to the recovery of the rate assessed upon the tithe com- mutation rent-charge, from the occupiers of the lands, instead of the owners of the rent-charge.* The constable, headborough, or tithingman, has the custody and EXPENDITURE of the rate ; but he is under no obligation as to keep- ing or rendering any general account, though the 12 Geo. II. c. 29, s. 17, requires him, if called upon, to account to the justices, in so far as his payments to the county rate are concerned. * See " Poor Rate," ante^ pages 25 and 27. 47 Section VI.— THE HIGHWAY RATES. PURPOSES OF THE RATES. In the year 1835, the Act of the 5 and 6 Will. IV. c. 50, was passed, " to consolidate and amend the laws relating to Highways in England." It repealed all the former statutes on the subject, and established numerous and comprehensive regulations for the future management of the highways. Amongst other things, it authorized the raising of a rate " for carrying the several purposes of this Act into execution" (s. 27). The 82nd sect, provides for the payment of compensation to owners of lands taken for widening highways, and making new ditches and fences ; and enacts that, where there does not appear sufficient money in the hands of the surveyor for such payment, the justices " shall direct the surveyor to make, collect, and levy an equal rate in the same manner as the rate by this Act authorized to be made, and to pay the money to the person *** interested." And under the 111th sect., where the money raised under the provisions of the Act are not sufficient to defray the expenses of repairing the highways, as well as of defending any prosecution, or prosecuting or defending any appeal under the Act, the surveyor is empowered " to make, collect, and levy an additional rate, in the same manner as the rate by this Act is authorized to be made for the repair of the highway." There are three distinct rates, therefore, leviable under this statute. The abolition of statute duty by the 5 and 6 Will. IV. c. 50, ren- dered it necessary to afford some other aid towards the main- tenance of turnpike roads; and the 4 and 5 Vict. c. 59 (passed in 1841), provides for the application of the Highway Rate to that pur- pose, at the discretion of the justices. This, however, is a tempo- rary enactment ; its operation being continued only until the 1st of October, 1846, and the end of the then next session of Parliament (see 8 and 9 Vict, c 59). ' The Commons Inclosure Act, moreover, charges on this rate the costs of appeals against discontinuing or diverting highways in certain cases (8 and 9 Vict. c. 118, s. 64), 48 THE HIGHWAY RATES. IMPOSITION OF THE RATES. The 27th sect, directs the rate to be made '* upon all property now (31st August, 1835) liable to be rated and assessed to the relief of the poor." Stock in trade, therefore, is not exempted from this rate; as the Act of the 3 and 4 Vict. c. 89, exempted it in terms from the Poor Rate alone, and was not passed until some years after the 5 and 6 Will. IV. c. 50. The 27th sect, further provides, that " the same rate shall also extend to such woods, mines, and quarries of stone, or other hereditaments, as have heretofore been usually rated to the highways." It will be remembered that no woods but saleable underwoods, and no mines but coal-mines, and gene- rally speaking, no hereditaments that are incorporeal, are liable to the Poor Rate. The words " usually rated" have been held by4;he courts to refer to such woods, &c., as had usually been rated, in point of fact, in the particular parish in which the rate is made ; not to such as were generally rateable before the passing of the Act (Reg. v. Rose, 13 Law Journal Rep., New Series, Mag. Cas. 155). The 33rd sect, specially exempts from the rate all property which, or the owner or occupier of which, had, previous to the passing of the Act, been ** legally exempt from the performance of statute duty, or from the payment of any composition in lieu thereof, or of Highway Rate.'* The Act does not expressly specify the persons on whom the rate is to be laid ; but it may be reasonably inferred that, in so far as the property subject to the rate is identical with that which is liable to Poor Rate, the same persons are to be assessed in the one rate as in the other. In regard, however, to the other properties, it can only be presumed that, where they are analogous to such as are subject to Poor Rate, the like classes of persons should be rated. Thus, the "occupiers" are rateable, under the 43rd Eliz. c. 2, in respect of " coal mines;" hence, probably, the "occupiers" would likewise be held rateable, under the 5 and 6 Will. IV. c. 50, in respect of all other mines. The rate should, of course, be imposed on the " inhabitants," so far as it relates to stock in trade. The 30th sect, enacts " that in parishes in which the overseers of the poor have power by local Acts of Parliament to compound with, or require composition for Poor Rates from, the landlords of certain houses, tenements, or hereditaments, and in case of their refusal to compound, to rate such landlords as the occupiers, the surveyors shall have the same powers, remedies, and privileges to compound and THE HIGHWAY RATES. 49 enforce composition, and in case of refusal by the landlords, to assess them in the same proportions to the rates authorized to be made by this Act, as the overseers of the poor have by such Acts, for assessing and recovering any rate made for the relief of the poor, or the compositions entered into for the same." The owners and occupiers of the property mentioned in the 33rd sect, (referred to above) are exempted from assessment by the terms of that sect. ; and the exemption of literary, scientific, and artistic societies, from rate- ability in respect of the premises occupied by them for their own purposes exclusively, * is applicable to the Highway Rate, notwith- standing that the Act 6 and 7 Vict. c. 36, was passed subsequently to the 5 and 6 Will. IV. c. 50. There is no express direction in the Act as to the principle on which the rateable value is to be ascertained ; but it may be pre- sumed, from expressions used in the 29th sect., relating to the form of the rate, and from the Schedule (No. 4) annexed to the Act, that the " full annual value " of the property assessed is to be taken as its rateable value. The assessment is to be made by the highway surveyor. A limit is set to the total amount that may be raised. The 29th sect, enacts, that "no rate to be levied or assessed as aforesaid \i. e., under the 27th sect.] shall exceed at any one time the sum of tenpence in the pound, or the sum of two shillings and sixpence in the pound in the whole in any one year," except with the consent of four-fifths of the inhabitants of the parish, at a meeting specially called, who may increase the amount to such sum as they think proper. As regards the rate under sect. 82, it is provided that " no such rate to be made in any one year shall exceed one-third part of the rate by this Act authorized to be levied, in addition to the rate for the repair of the highways." There is no restriction on the amount of the rate leviable under sect. 111. No mention is made in the statute of the period of time over which each rate may extend. The direction given in the 27th sect., that the rate shall be *' made, assessed, and levied by the surveyor," seems to imply that each rate shall extend over the whole district^ for which the surveyor making the particular rate is appointed to act. The Act authorizes the appointment of two classes of officers, parish surveyors and district surveyors. In this statute, however, the word " parish " * See " Poor Rate," ante, page 11. 50 THE HIGHWAY RATES. has a peculiar signification, being construed to include (s. 5) " parish, township, tithing, rape, vill, wapentake, division, city, borough, liberty, market town, franchise, hamlet, precinct, chapelry, or any other place or district maintaining its own highways." The power of " making, assessing, and levying the rate " is expressly excepted from the powers conferred upon the district surveyors, i. e., sur- veyors appointed for districts of two or more parishes combined under the provisions and for the purposes of the Act ; and in each of the parishes included in such districts, it is required that a surveyor be specially appointed for the sole purpose of making, assessing, and levying the rate in the particular parish. The preceding paragraph indicates the officers by whom the rate shall be made ; but, it must be added, that in any parish where the population exceeds 5000, a " Board for repair of the Highways " may be established by the vestry ; and all the powers and authorities given by the Act to the surveyor thereupon become vested in the persons, or any three of them, acting as such Board. This Board may appoint an assistant surveyor ; but the limits of his duties and powers are not specified. Under the 27th sect., the rate is to be signed by the sur- veyor ; and where a Board is established, it may perhaps be questioned whether it should be signed by three of the members, or whether the signature of the assistant surveyor would be sufficient. With regard to the form of the rate, the 29th sect, enacts that " every rate shall contain the names of the occupiers, the descrip- tion of the premises or property they occupy, and the full annual value of such premises or property, and shall also specify the sum in the pound at which it is made;" and in a Schedule (No. 4) appended to the Act, a particular form of rate-book is prescribed. Although the names of the "occupiers" merely are referred to in the section, the form in the Schedule shows that the names of all the " persons rated " should be inserted. The 28th sect, empowers the surveyor to inspect and copy the Poor Rates of the parish, for the purpose of aiding him in making the Highway Rates; and requires the persons having the custody of the Poor Rates to allow him access to them, under a penalty not exceeding £5. The rate, when made and signed, is required to be " allowed by two justices of the peace, and published in the same way as Poor Rates are now (31 August, 1835) allowed and published." The Act of the 1 Vict. c. 45, substituting written for oral notices, applies to the Highway Rates, though passed subsequently to the 5 and C Will. IV. c. 50. THE HIGHWAY RATES. 51 AMENDMENT OF THE RATES. The 31st sect, enables the surveyor, with the consent and appro- bation of the justices at a Special Session for the Highways, to supply any omissions, or correct any errors in the rate, "of or in the name of any person, parson, or vicar, or of any house, shop, ware- house, coachhouse, stable, cellar, vault, building, workshop, manu- factory, garden ground, land, tenement, wood, tithe, mines, pits, or quarries of any mineral, stone, or other matter whatsoever, or hereditament, liable to be rated for the purposes of this Act." The additions, or corrections^ when signed by the justices, are as valid and effectual as if they had formed part of the original rate. Provision is made in sects. 105-108, for an appeal to the Quarter Sessions. If any person think himself aggrieved by the rate, he may appeal to the next Quarter Session against it, on giving notice to the surveyor of the appeal and the grounds of it, within fourteen days after the making of the rate, and on entering into a recognizance within four days afterwards; but if there be not time to give the notice and enter into the recognizance before the next Session, the appeal may be heard at the Session following. Moreover, the enactments in the 41 Geo. III. c. 23,* are expressly rendered applicable to all such appeals. The justices are not to hear the appeal, unless the requisite notice have been given ; nor, on the hearing, 'to go into evidence of any other grounds of appeal than those stated in the notice. And the rate cannot be quashed for want of form. Upon hearing and finally determining the matter of appeal, the justices may award costs at their discretion; and their determination shall be conclusive and binding on all parties, to all intents and purposes whatsoever. Their decision cannot be removed by certiorari, or other writ or process, into any of the superior courts, unless the justices themselves state the facts spe- cially for the determination of the Court of Queen's Bench. The provisions in the 6th sect, of the 6 and 7 Vict. c. 36, rela- tive to appeals to Quarter Sessions against rates from which literary and other similar societies are exempted, apply to the Highway Rates.* Wliere the inhabitants in vestry agree to defend any appeal against the rate, the surveyor may charge in his accounts the reasonable eccpew^e* * See « Poor Rate," ante, pages 21-23. 52 THE HIGHWAY RATES. incurred in the defence, on their being agreed to by the vestry, and allowed by two justices of the peace (sect. 111). It has already been mentioned that where the ordinary Highway Rate is insufficient for expenses of this kind, an additional rate may be raised for their payment. The appeal to justices in special sessions, under the 6 and 7 Wm. 4, c. 96, S8. 6 and 7, seems available in reference to the Highway Rates.* LEVY OF THE RATES. It is directed, in sect. 27, that the rate shall be " levied by the sur- veyor.^^ Where a district surveyor is appointed for a combina- tion of parishes, a separate surveyor is to be elected for each such parish, "to make, assess, and levy the rate" (sect. 17). Where a " Board for repair of the Highways " is established in any parish, such Board may " appoint a collector, or any number of collectors, of the rates to be made under the authority of this Act" (sect. 18). And under the 36th and 37th sects., the surveyor of any parish, with the consent of the vestry, may appoint any number of collectors, who shall give due security and receive such remuneration as the vestry may think reasonable, and who shall have the same powers, reme- dies, and privileges, as the surveyor, for enforcing payment of the rates. The 34th sect, provides, that " for levying and recovering the said rate by this Act authorized to be made, the surveyor shall have the same powers, remedies, and privileges, as the overseers of the poor in the parish have by law for the recovery of any rate made for the relief of the poor." Although the provision in the 54 Geo. III. c. 170, sect. 11,* as to excusing poor persons from payment of rates, is applicable to the Highway Rates, an additional enactment on the same subject is contained in the 32nd sect, of the 5 and 6 Will. IV. c. 50, the effect of which is similar to the former one, except that it requires the justices to summon the surveyor to appear before them, on the part of the parish, at a Special Session for the Highways, before they excuse the applicant from the payment. The 104th sect, of the last-named . Act declares that no distress for the levy of the rate shall be deemed unlawful on account of any infor- mality in the proceedings ; and provides for the recovery of satisfac- tion, by an action on the case, for special damages arising from any irregularity in making the distress. * See " Poor Rate," ante, pages 23-25. THE HIGHWAY RATES. 53 CUSTODY AND EXPENDITURE OF THE RATES. In parishes not in a district, and not under a Highway Board, the custody and expenditure of the rates are entrusted to the surveyors. In districts of parishes, the parish surveyors, who make and levy the rates, are required to pay over to the district surveyors the money arising therefrom ; and the expenditure will rest with the latter officers. In parishes under a Highway Board, the Board may appoint a treasurer, taking from him good security; and may deposit with him the proceeds of the rates, making all payments by drafts upon him, signed as directed by the Act. ACCOUNTS. No special directions are given in the Act as to keeping or render- ing any accounts in regard to the additional rate for law expenses y authorized to be levied under sect. 111. With respect to the additional rate for the purchase of land, it is provided in sect. 82, that "the money thereby raised shall be employed and accounted for according to the order and direction of the said justices or Court of Quarter Sessions respectively;" that is, the justices who authorize the purchase of the land, or the court which assesses the compensation- The 40th sect, enacts, that the surveyor, district surveyor, or assistant surveyor, as the case may be, shall keep a book, in which he shall, within one week after the receipt, enter all money that comes to his hands for the purposes of the Act (terms which include all the three rates),* and shall, within one week after the payment, state to whom, on what occasion, for what work, in what place, and on what day, he has paid or applied the same ; and shall also enter an account of all tools, materials, implements, and other things, provided by him for the repair of the highways. For every default in these respects he is subject to a penalty not exceeding 5/. This book is to be open at all reasonable times, without fee or reward, to the inspection of every inhabitant assessed to the rate, who may take copies or extracts without payment ; and if the officer refuse to permit any such inha- bitant to have access to it, he shall forfeit a sum not exceeding 5/. In addition to this general account, the surveyor in every parish is also required (s. 39) to keep " separate and distinct accounts of the * Certain rents and profits arising to the surveyor of highways under the Com- mons Inclosure Act, are likewise to be included in this account (see 8 and 9 Vict. c. 118, 88. 72 and 73.) 54 THE HIGHWAY RATES. moneys levied for the Highway Rate ;" which accounts shall ** specify the different sums, and the times when, and the persons to whom and by whom, the same shall have been collected and paid." At the close of each year, within 14 days after the appointment of a surveyor for the ensuing year, the outgoing surveyor, the district surveyor, or the assistant surveyor [?]. shall make up, balance, and lay before the vestry his accounts in writing ; and within one month shall lay them before the justices, at a Special Session for the Highways. The vestry have no authority to audit these accounts ; but they may, if they think fit, order an abstract of them to be printed and pub- lished. The justices are " authorized and required" to examine the accountant as to the truth of the accounts, or of any charge contained therein ; and if any person chargeable to the Highway Rate complain against the accounts, or the application of the moneys, to hear such complaint, and, if they think fit, to examine such surveyor upon oath, and to make such order thereon as to them shall seem meet (s. 44). With respect to the recovery of balances and other things, it is enacted that the surveyor, district surveyor, or assistant surveyor, shall, within 14 days after leaving his office, deliver his verified accounts, together with all sums of money due from him, and all tools, materials, and other things, to his successor in office; subject, incase of non-payment of the money, to a forfeiture of double the amount due, and in case of non -delivery of other matters, to a penalty not exceeding 5/. (s. 42).* And the balances due from any sur- veyor may apparently be levied by distress and sale of his goods and chattels ; though the effect of the enactment upon this point is not very clear (s. 103). On the death of any surveyor, district surveyor, or assistant surveyor, his executors or administrators become liable to pay over any money, and deliver any books, or other things due from him, to his successor, who may proceed against them in any court of record at Westminster for the recovery of such money, or of damages for the detention of such books or other things, and may also recover full costs (s. 43). It is incumbent on every collector appointed by the surveyor to deliver to the surveyor, at such time and in such manner as he may direct, true and perfect accounts in writing of all moneys which such collector has received by virtue of the Act ; together with a list of the defaulters in payment of the Highway Rate, and of the sums in * It was probably intended that the penalty, as well as the injunction, should apply to the assistant surveyor ; but his name is, perhaps inadvertently, omitted in the clause relating to the former, though inserted in that containing tbe latter. THE HIGHWAY RATES. 55 arrear ; and also to pay all the moneys due from him to the surveyor. In the event of his neglecting or refusing to render such account, or such list, or to deliver up any books or other things in his possession, relating to the execution of the Act, detailed provisions are made for proceeding against him before the justices, and recovering from him, on conviction, a penalty not exceeding 20/. ; and in default of pay- ment, he is liable to imprisonment with hard labour for not more than four months. If he fail to pay over any balance of money due from him, the justices are required to issue their warrant for the recovery thereof, by distress and sale of his goods and chattels ; and if no sufficient distress can be had, to commit him to jail, with hard labour, for not more than six months. The surveyor, however, in such a case, may, with the consent of the inhabitants of the parish, accept a composition from the defaulter for the amount due (s. 38). In parishes in which a Highway Board is established, such Board may appoint a clerk to keep their accounts. At the close of the year for which the Board is elected, and on or before the day for the nomi- nation of surveyors, the Board are bound to present to the vestry of the parish for which they act copies of all their accounts during the preceding year (s. 18). No provision appears to be made for the audit of these accounts, or for the recovery of any balances that may be due thereon. The treasurer appointed by the Highway Board is not expressly required to render any account. 56 Section VII.— THE LIGHTING AND WATCHING RATE. OCCASION AND PURPOSES OF THE RATE. This rate is raised under the Act of the 3rd and 4th Will. IV. c. 90, which was passed in 1833, and repealed the former statute, 11 Geo. IV. c. 27, relating to the same subject. The provisions of the 3rd and 4th Will. IV. c. 90, are not obli- gatory throughout the country ; but they may be adopted by the rate- payers of any parish in England or Wales (except in certain cases), whenever they think fit, and may be abandoned by the rate-payers of such parish, at any time after the expiration of three years from the date of the adoption, except where the council of any borough, under the 88th sect, of the Municipal Corporations Act (5 and 6 Will. IV. c. 76), have taken upon themselves the powers of inspec- tors for lighting. They may be adopted either as to lighting, or as to watching, or as to lighting and watching ; and either for the whole, or for part, of the parish, as may be deemed expedient. But the power to levy this rate, as to watching, ceases on the appointment of a watch committee in any borough, under the Municipal Corpora- tions Act ; though it may in such cases continue as to lighting. And where a police force is established under the County Constabulary Acts, 2 and 3 Vict. c. 93, and 3 and 4 Vict. c. 88, the watchmen appointed under the Lighting and Watching Act become superseded, and the powers for raising the watching rate annulled. The rate, therefore, has for its purpose the carrying into effect the provisions of the Act, as to lighting, or watching, or both, by laying ,-^ down gas-pipes, putting up lamps, and lighting them with gas or Hrf>^*f^ 1 otherwise, by providing watch-houses and watch-boxes, keeping fire- ^^^^'2 Lengines, paying the officers employed, and so forth. . '^f. —J IMPOSITION OF THE RATE. The Act directs (s. 9) that the rate shall be assessed upon d\\ pro- perty rateable for the relief of the poor within the parish. The exemption of stock in trade from the Poor Rate, however, was not sanctioned bylaw until after the passing of the Act; and as the terms of the statute authorizing that exemption (3 and 4 Vict. c. 89) referred to the Poor Rate exclusively, it is doubtful whether the exemption would be held to extend to the Lighting and Watching Rate. THE LIGHTING AND WATCHING RATE. 57 The persons on whom the rate is to be laid are not specified in the Act. It would seem, however, that the Poor Rate should be followed in this respect, as well as in regard to the property assessed. The exemption in favour of literary and other similar societies has refer- ence to this rate, though the Act of the 6th and 7th Vict. c. 36, was passed subsequently to the Lighting and Watching Act. If stock in trade be rateable, the inhabitants are the parties to be rated for it. The 9th sect, requires the rate to be imposed " upon the full and fair annual value** of the property assessed, " such full and fair annual value to be computed according to the last valuation for the time being acted upon in assessing the Poor Rate for the parish." The 33rd sect, also contains a proviso to the same effect, " that the said sum shall be assessed upon the full and fair annual value to which lands, houses, buildings, and other property within the said parish, shall be rated, or shall be rateable, according to the last valua- tion made and acted upon for the rate for the relief of the poor within the said parish." It does not appear very clearly from these expres- sions whether the officers, in making the rate, are simply to adopt the Poor Rate valuation as they find it ; or whether they have any discretion, or are under any responsibility, as to departing from that valuation, should it not represent truly " the full and fair annual value." Difierent classes of rate-payers are called upon to contribute to the rate in difierent proportions. All the rateable properties are alike assessed according to their annual value ; but the contributions of the rate-payers upon that assessment are in some degree regulated accord- ing to the benefit they are supposed to derive from the employment of the fimd. Under the 33rd sect. " owners and occupiers of houses, buildings, and property (other than land), rateable to the relief of the poor in any such parish, shall be rated at and pay a rate in the pound three times greater than that at which the owners and occupiers of land shall be rated at and pay for the purposes of this Act."" It is questionable in what sense the word " land" is used in this passage. If construed in its ordinary legal meaning, it would include coal mines and saleable underwoods ; but if read with the restricted inter- pretation attached to it in the 43rd Eliz. c. 2, it would not comprise those descriptions of property, which would therefore be subject to the threefold contribution. It would seem that tithes come within the terms " property other than land." The 34th sect, provides for the cases in which the same person liappens to be assessed in the Poor Rate, " in one sum in respect of land, and also of houses, buildings. 58 THE LIGHTING AND WATCHING RATE. and other property ;" and directs that in such cases the land and the other property shall be separately assessed in the Lighting and Watching Rate, but not so that the amount of the two assessments together be greater than that of the one assessment in the Poor Rate. In separating the assessments for this purpose, " every court-yard, yard or garden (such garden not being a market garden or nursery ground), shall be included in and make part of the assessment to be made on the house, buildings, or other property, to which they may be respectively attached." The total amount to be levied for the purposes of the Act within any one year must not exceed, according to sect. 33, the sum agreed upon by the " inhabitants" of the parish *' as aforesaid ;" and in sect. 9 it is enacted, that the " rate-payers" of the parish shall, at a meeting specially called in every year, '* fix and determine the total amount of money which the inspectors shall have power to call for in any one year;'' but " any five rated inhabitants" may demand a poll '* as to the amount of money to be raised in the succeeding year." Detailed directions are then given, in sections 10-14, for taking the poll. It may be observed, by the way, that the appa- rently needless varieties of expression here made use of, " inhabit- ants," " rate-payers," " rated inhabitants," which are by no means synonymous, occasion some ambiguities in these provisions. There appears to be no other limit, besides such as may result from this general restriction, upon the amount of each rate that may be raised within the year ; w hich amount is within the discretion of the inspec- tors appointed under the Act, who msiy from time to time issue an order to the overseers, requiring them to levy the amount mentioned therein. But where the council of any borough have assumed the powers of inspectors for lighting, under the 88th sect, of the 5th ajid 6th Will. IV. c. 76, such council " shall have the sole power to fix and determine the amount of money which they will call for in any one year for the purpose of lighting, so that such sum shall not exceed the rate of sixpence in the pound." It has been already mentioned that the Act may be adopted in any parish, or part of a parish. These, then, are the districts within which the rate is to be made. The Interpretation Clause (s. 77), however, explains " that the powers given to watch and light any parish shall be understood to be given to any wapentake, division, city, borough, liberty, township, market town, franchise, hamlet, tithing, precinct, and chapelry, or parts within the same." But the machinery to be employed under the statute, for raising the rate. THE LIGHTING AND WATCHING RATE. 59 does not exist in places not maintaining their own poor ; and such places, therefore, whether intentionally or not, appear to be excluded from the benefits of the Act. Apparently the rate must be made by the overseers of the poor (or other similar officers) ; but as nothing is said as to its allowance by the justices, their consent would seem to be unnecessary. The decision of the Court of Queen's Bench, in the case of Reg. v. Whipp (4 Ad. and Ell., new series, 141), establishes the necessity of pub- lishing this rate, in the same way as the Poor Rate. AMENDMENT OF THE RATE. Provision is made, in the 66th sect., for an appeal to the Quarter Sessions against any order made by the inspectors appointed under the Act ; including, of course, the orders issued by the inspectors to the overseers of the poor, requiring them to levy the moneys requi- site for the purposes of the Act. Under the 67th sect., if any person find himself aggrieved by any rate made by the overseers of the poor for the purposes of the Act, he may appeal to the Quarter Sessions; " and all such appeals shall be subject to the same rules, regulations, provisions, and directions, and shall be prosecuted and proceeded with in the like manner, as appeals against rates made for the relief of the poor." It would seem, moreover, that the remedies aflforded by the Parochial Assessments Act (6 and 7 Will. IV. c. 96) in regard to the Poor Rate, by appeal to the Special Sessions, and thence to the Quarter Sessions, are likewise available with respect to this rate. LEVY OF THE RATE. The inspectors, as has been already observed, may call upon the overseers of the poor, from time to time, to levy such amounts as they require (s. 32). All persons having authority to make and collect Poor Rates in any parish, by whatsoever title designated, are to be deemed " overseers of the poor,'* within the meaning of the Act (s. 37). If the overseers fail to pay over the money as required, any justice may, on complaint of the inspectors, summon the overseers before two justices, who may issue their warrant for levying the amount in arrear, by distress and sale of the goods of all or any of the over- seers (s. 38). For the purpose of collecting the rate from the rate-payers, the overseers shall " proceed in the same manner, and have the same 60 THE LIGHTING AND WATCHING RATE. powers, remedies, and privileges, as for levying money for the relief of the poor'' (s. 33). There is, however, an additional enactment (s. 35) to the effect that, if the overseers go out of office before they have raised the amount called for by the inspectors, they shall deliver to their successors, within seven days, the order of the inspectors, together with a full and particular account in writing of the names of the parties from whom any money may be due on account of the rate ; and such successors shall have the like powers and remedies for ihe recovery thereof, and shall be liable to the same penalties and forfeit- ures in case of non-payment to the inspectors, as their predecessors. CUSTODY AND EXPENDITURE OF THE RATE. The inspectors are directed to appoint a treasurer^ who shall give security to the full amount of the sum likely to be in his hands at any one time (ss. 24,''^5). Within three calendar months after receiving the order of the inspectors, the overseers are required to pay over to the treasurer the sum mentioned in such order, delivering to him at the same time a note of the amount as his voucher; and obtaining from him a receipt, which shall be a sufficient discharge to them, in the passing of their accounts (s. 36). The expenditure of the rate, for the purposes of the Act, rests with the inspectors. But under the Municipal Corporations Act, the council of any borough, which is not within the provisions of any local Act, or in which there is no power of levying rates for lighting the same, may take upon themselves the powers of inspectors for lighting, under the 3 and 4 Will. IV. c. 90. ACCOUNTS. The officers liable to account are, the overseers of the poor ; the treasurers, and other officers whom the inspectors may appoint ; and the inspectors. The overseers are required to keep the accounts of the Lighting and Watching Rate separate and distinct from those of the Poor Rate. These accounts will apparently be very simple ; having reference, on the one hand, merely to the rate and its proceeds, and, on the other hand, to the payment of the amount required by the inspectors into the hands of the treasurer. It is expressly declared that the treasurer's receipt shall be a sufficient discharge to the overseers for the amount paid over; " and shall be allowed as such in passing their accounts with their respective parishes" (s. 36). But there is nothing in the Act to explain what is meant by " passing their accounts with the parish." THE LIGHTING AND WATCHING RATE. 61 The treasurers, and all other officers appointed by the inspectors, are to make out, under their hands respectively, true and perfect accounts in writing of all moneys received by them, and all matters committed to their charge, by virtue of the Act, and of how much of such moneys they have disbursed, and for what purposes ; and they are to deliver these accounts, together with proper vouchers for the payments, either to the inspectors themselves, or to such person as they may appoint, at such times and in such manner as they may direct. If any such officer fail to comply with these requirements, or on being called upon to do so by the inspectors, to deliver up or give satisfaction respecting all books, papers, and writings in his custody, relating to the execution of the Act, he is liable to be com- mitted to prison until he obey. It is not apparent what power of control the inspectors may exercise over the accounts thus rendered ; or whether they can efiFectively check the finding of the balance. It is directed, however, that "every such officer shall pay all such moneys as shall remain due from him to the treasurer for the time being, or to such person or persons as the said inspectors shall appoint to rec^ve the same." In case of non-payment, detailed provisions are made for the recovery of the amount, under warrant of justices, by distress and sale of the goods and chattels of the defaulter; and if no sufficient distress can be had, for his imprisonment, until he has paid the money, or compounded with the inspectors and paid the composi- tion as they may direct ; but no such offender shall be detained in jail for want of sufficient distress, for more than three calendar months. No proceedings taken against him under these provisions shall operate to discharge his surety (ss. 26, 27). It is obligatory on the inspectors to order a book or books to be provided and kept, in which shall be entered true and rt^xA^iT accounts of all sums of money received and expended for the purposes of the Act, and of the several articles, matters, and things, for which the disbursements have been incurred. The receipts will include not merely the proceeds of the rate, but also sundry penalties and for- feitures, and certain fees and allowances, directed by different clauses of the Act to be paid to the inspectors, and applied by them to the purposes of their office. It is required that these account- books shall be open, at all reasonable times, without fee or reward, to the inspec- tion of the inspectors themselves, and likewise of every " inhabitant" rated to the Poor Rate, who may take any copies or extracts they desire, without payment ; and should any inspector obstruct any such inhabitant in these particulars, he is subject to a penalty not exceed- 52 THE LIGHTING AND WATCHING RATE. ing 5/. Although " inhabitants" only are here mentioned, it was probably intended that every person assessed to the Poor Rate should enjoy these privileges (s. 31). At every annual meeting of the rate- payers, to be called and held according to the 18th sect, of the Act, " the inspectors shall produce their accounts and vouchers of all moneys received and paid, by virtue of this Act, for the previous year." It would seem that the meeting can do no more than receive and inspect the accounts, having no power to audit them. A duplicate or copy of them, verified on oath before two justices by all or any two of the inspectors, must be deposited with the inspectors, and preserved for the inspection, at all reasonable times, of parties interested (s. 19). This verification on oath is the only check provided by the statute ; no provision whatever being made, either for any audit of the accounts, or for any appeal against them. The Act is altogether silent with regard to the payment or recovery of any balances that may be due from the inspectors ; except as to cases in which its provisions are abandoned by the parish, or the inspectors cease to act under it, in which cases any balance remaining in their hands is to be paid to the overseers of the poor in aid of the Poor Rate (s, 15). * With reference to proceedings of every kind under the 3 and 4 Will. IV., c. 90, both as regards the rate, and the accounts relating to it, it is provided, by s. 65, that no inhabitantof any parish adopting the provisions of the Act shall be deemed, as such, an incompetent witness. See also the 54 Geo. III., c. 170, s. 9, and 3 and 4 Vict. c. 26, already referred to in the summary of the " Poor Rate." 63 Section VIII.— THE MILITIA RATE. Shortly after the restoration of King Charles the Second, the Acts of the 13 Car. II. c. 6; the 13 and 14 Car. II. c. 3; and the 15 Car. II. c. 14, were passed, declaring all the military forces of the realm to be under the sole authority of the King, and organizing the militia in the several counties according to a plan, which, in its general features, has since been adhered to. Several statutes, how- ever, connected with the subject were subsequently enacted from time to time; until the year 1802, when the Act of 42 Geo. III. c. 90, "An Act for amending the laws relating to the Militia in England, and for augmenting the Militia," repealed the former sta- tutes, and established numerous provisions, under which, as amended by various Acts since passed, the militia, when required, is still raised and regulated. In the year 1829, however, the militia was disembodied, and the balloting and enrolment of men to serve in it were suspended for a time, by the 10 Geo. IV. c. 10. That suspension has been continued from year to year; the latest suspending Act, passed last session, being the 8 and 9 Vict. c. 58. But although the militia is thus suspended, the Queen is nevertheless empowered at any time to direct, by an order in council, that the necessary proceedings be taken for its re-enrolment. The Act of the 42 Geo. III. c. 90, authorizes the raising of a rate to provide for the following payments ; namely, sums, not exceeding 6^. each, to volunteers serving in the militia for any parish or place (s. 42) ; sums, not exceeding one-half of the current price of a volunteer or substitute, to men not worth 500/., chosen by ballot to serve for any parish or place where the militia is drawn or ordered out for actual service (s. 122) ; bounties to men serving as volunteers, after their original term of service (s. 124); and the fines of 10/. for each man deficient, where there is not Poor Rate in hand at the time suflficient for the payment (s. 161). The 42nd sect, of the Act directs that the rate shall be made by the churchwardens or overseers of the parish, tithing, or place, (as to extra-parochial places, see also s. 35), upon the *' inhabitants" thereof, " according to the. rate then made for the rehef of the poor." There is considerable difficulty in giving any effective construction to these expressions. *' Inhabitants," as such, were never hable to be 64 THE MILITIA RATE. assessed to the Poor Rate, in respect of any property except stock in trade; and their legal liability for even that kind of property is at present suspended by the 8 and 9 Vict. c. 79. Probably, the legislature intended that the rate should be made in all respects like the Poor Rate ; but this is far from being the effect of the phraseology employed in the statute. No person who has previously served in the militia, or who is serving at the time of making the rate, either by himself or by his substitute, is liable to contribute towards it. The approval of one justice of the peace is a suflScient allowance of the rate. If any person think himself aggrieved by the rate, he may appeal against it to the next General or Quarter Sessions, as in the case of a Poor Rate (s. 42). Apparently, also, an appeal would lie to the justices in Special Sessions, under the Parochial Assessments Act. The rate is to be collected by the churchwardens or overseers of the parish, tithing, or place (ss. 42 and 35). The provisions of the 54 Geo. III. c. 170, s. 11, as to the excusal of poor persons from payment of their rates, appear to be applicable to this rate. If any person refuse to pay, any justice of the peace, on complaint made by a churchwarden or overseer, may, by warrant under his hand and seal, levy the amount by distress and sale of the ofifender's goods and chattels; the overplus, if any, after payment of the charges, to be returned to the party (s. 42). The 55th sect, of the Act provides that " where any rate shall have been made for the providing of volunteers according to the directions of this Act, and the churchwardens and overseers shall make complaint to a justice of the peace, that any quaker or quakers had refused to pay the sum or sums of money he or they shall be rated at, such justice shall order such costs and charges to be paid for levying such distress [?] as he shall think reasonable, not exceeding ten shillings on each of the said quakers, where there are no more than two, and where there are a greater number than two, not exceeding five shillings on each of the said quakers." The churchwardens and overseers do not appear to be under any responsibility as to accounting for this rate. 65 CHAPTER III. RATES OF INDEPENDENT DISTRICTS, NOT ON THE BASIS OF THE POOR RATE. Like the rates included in the foregoing chapter, those which are now to be considered, are respectively expended for the district in which they are collected. Those districts, however, as in the case of the other rates, vary considerably in their boundaries. While the Church Rate is levied principally in parishes ; the Sewers' Rate is raised either within the entire limits of the several Commissions of Sewers, or within particular districts marked out by the Commis- sioners within those limits ; and the Drainage and Inclosure Rates are collected in the places defined in the various Local Acts by which they are authorized. The several rates comprised in this chapter, however, are very far from being imposed on a common basis. They not only differ in this respect from the Poor Rate, but from each other. The assess- ment of the Poor Rate, for example, includes tithes of every kind ; that of the Sewers Rate, extends to such tithes only as are in the hands of laymen ; while that of the Church Rate does not apply to any description of tithes whatever. Again, the Sewers' Rate em- braces some incorporeal hereditaments to which neither the Poor Rate nor the Church Rate extend ; and the Church Rate is assessable on stock in trade, which is now expressly exempted from the Poor Rate, and which never was subject to the Sewers' Rate. The present chapter treats of the following local taxes : — the three Church Rates, including the ancient Church Rate, the rate for the repair of new churches, and the rate for churchyards and burial- grounds ; the two Sewers' Rates, including the original Sewers' Rate, and the General Sewers' Tax ; the Drainage and Inclosure Rates, the Inclosure Rate, and the Regulated Pasture Rate. 3^J 66 Section I.— THE CHURCH RATES. ORIGIN AND PURPOSES OF THE RATES. Among the most ancient of our local taxes, is the Church Rate. Its precise origin, however, is involved in some obscurity. How far it may have been connected with the Kirk-Scot of a more remote period, is matter of historical question ; but it may be traced back distinctly by means of judicial records, to the reign of Edward the Third, and inferentially to the time of Richard the First. The rate being thus of considerable antiquity, and raised under the common law, modified merely in some [)articulars by statute ; and being also, for the most part, within the jurisdiction of the Ecclesiastical Courts ; the law affecting it, founded largely on immemorial custom, and settled chiefly by a peculiar tribunal, is perhaps neither so strictly defined, nor so readily ascertained, as the legal provisions applicable to other rates. The principal purposes of the rate are of two kinds ; and may be classed according as they relate to the fabric, or to the service, of the church. Under the common law, the rate is intended to keep in repair the body of the church, the belfry, and all public or common chapels within or adjoining to the church. The chancel is usually repaired by the parson ; but sometimes by the parishioners. Under the Acts of the 58 Geo. III. c. 45, the 59 Geo. III. c. 134, and the 3 Geo. IV. c. 72, the rate is made available for the enlargement and improve- ment of existing churches and chapels, and the purchase of sites for, and the erection and future repair of, new churches and chapels, in populous places ; and for the purchase of land for enlarging churchyards, or providing additional burial-grounds. Under the common law, also, the rate is to furnish all those things which are required, directly or indirectly, in the service of the church ; a communion-table and the bread and wine, a font of stone, a reading-desk and pulpit, a bible, a prayer-book, a book of homi- lies, the ten commandments and other chosen sentences on the walls, and a chest for alms. The Act of the 52 Geo. III. c. 146, makes provision for furnishing the officiating minister with such register books as he may need ; together with an iron chest to keep them in. THE CHURCH RATKS, gij The churchways, under the common law, were to be kept in good order at the expense of the Church Rate ; but the Act of the 5 and 6 Will. IV. c. 50, s. 5, apparently renders this charge a burden on the Highway Rate. The terms of the 20th sect, of the 3rd Geo. IV. c. 72, appear to require that a separate rate^ distinct from the ordinary Church Rate, should be raised for the repairs of chapels acquired and appropriated, or built, or enlarged and improved, under the 58 Geo. III. c. 45, and the 59 Geo. III. c. 134, or under Local Acts which do not provide for the repairs. But as this separate rate (assuming that it must be separate) is to be made and levied in all respects like the Church Rate, it is unnecessary to advert to it more specifically. The 26th sect, of the Act just mentioned also authorizes the raising of money, by a rate which should apparently be distinct from the Church Rate, though precisely similar to the latter, both as to its imposition and collection, for the purpose of procuring new church- yards or burial-grounds, or additions to existing churchyards or burial-grounds. IMPOSITION OF THE RATES. It would seem from the authorities, that the Church Rate is to be laid upon different kinds of property^ according as it relates to the fabric of the church, " in such things as concern the freehold thereof," or to the things connected with the service of the Church. In the for- mer case, the rate is said to be " real," and to charge the land, not the person ; in the latter, it is said to be " personal," and chargeable upon the goods, not upon the land. All the lands which the parishioners have within the parish are liable ; except the glebe, which is exempted on the ground of its being chargeable with the repairs of the chancel. The liability appears to extend to " houses and property of that description," as well as lands; but churches, chapels, meeting-houses, and other premises, in so far as they are appropriated exclusively to public religious worship, or to the cha- ritable education of the poor, are expressly exempted from the rate, by the 3 and 4 Will. IV., c. 40. Upon the authority of John of Athon and Lindewood, (" the ancientest and best of our canonists") it appears that, according to the ecclesiastical law that has prevailed in this realm, the rate should be laid upon the stock which the parish- ioners have within the parish; nevertheless, a modern decision (Miller v. Bloomfield, 1 Add. 499, 2 Add. 30) intimates that the assessment of stock in trade to the rate must be governed by the usage of the particular place. The tolls of a market are rateable. F 2 68 THE CHURCH RATES. The law relating to the classes of persons liable to the rate, is extremely confused. On the whole, it would appear that the rate is to be laid on the parishioners ; that when it is *' real," persons having lands within the parish, though living out of it, may be assessed, and that in fact the persons in the actual manurance and occupation of lands and houses in the parish, whether resident therein or not, are the parties to be rated : and that when it is " personal," persons having lands within the parish, but living out of it, ought not to be charged. Property in the occupation of the Crown is exempt from assessment. The exemption of literary, artistic, and scientific societies, under the 6 and 1 Vict. c. 36, extends to this rate.* And apparently, poor persons may be omitted from the rate, if it be done without fraud, and with the consent of the parish. With regard to the rateable value of the properties, it is said that the rate was fornierly made '* by common estimation ;'* but it has been latterly held that a church rate made according to the poor rate, is just and prudent (Thompson v. Sandford, 3 Phill. 642). The limitation as to the assessment of lunatic asylums, under the 8 and 9 Vict. c. 126, s. 25, applies to this rate.f The amount of the rate appears to be a matter within the discre- tion of the churchwardens and the vestry ; subject to the limitation, that it is illegal to raise more than is wanted for the lawful purposes of the rate. With regard, however, to rates made for building or enlarging any churches or chapels, it must be noticed that the vestry may direct the churchwardens to raise such a rate, not exceeding the amount of one shilling in the pound in any one year, or the amount of five shillings in the pound in the whole, upon the annual value of the property in the parish ; but the vestry cannot go beyond this limit, if one-third part in value of the proprietors of messuages, lands, and tenements in the parish, dissent. (59 Geo. III., c. 134, ss. 24, 25). The rate may apparently be raised at ^nch periods as occasion may require. As a general rule, the districts in which the rate is to be raised, are the several parishes throughout the country. But if a parish con- sist of several vills, and it be customary to levy the rate in such vills according to certain proportions, it would seem that such custom should be pursued there. And provision is made, in the 58 Geo. III., c. 45, for the division of any parish (or extra-parochial place?) into two or more separate parishes, to be thereafter distinct from each other ♦ See " Poor Rate," ante, page 11. f Idem, page 15. THE CHURCH RATES. ^ for all ecclesiastical purposes whatever (s.l6) ; and also for the division of any parish, or extra-parochial place, into ecclesiastical districts, where it is not deemed expedient to divide such parish or place into wholly distinct parishes (s. 21). The district churches or chapels are to be repaired by rates raised within the district, which is accordingly to be deemed a distinct parish for that purpose (s. 10) ; but the dis- trict is nevertheless to remain subject as before to the repair of the original parish church, for 20 years, but no longer (s 71.) Rates for the purposes of the same Act may be made in extra-parochial places, according to the provisions of the 57th sect. The rates for providing burial-grounds may be raised in any " parish, chapelry, township, or extra-parochial place;" — see the 3 Geo. IV., c. 72, s. 26. The rate, it appears, should be made by the churchwardens (or in extra-parochial places, by persons to be appointed by the justices for the purposes, under the 58 Geo. 111., c. 45, s. 57), with the concur- rence of the vestry; and should be submitted to the Archdeacon or other authorised Ordinary, for his confirmation^ though such confir- mation is not considered essential to the validity of the rate. If the vestry, when summoned, neglect or refuse to meet, the churchwardens alone may make the rate ; but where the majority of the vestry refuse to make it, it seems doubtful whether the churchwardens and the minority can proceed in opposition to the majority. AMENDMENT OF THE RATES. Under the statute of Circumspecte agatisy 13 Edw. I., the question of the repairs of churches is reserved altogether for spiritual cogni- zance; and accordingly the Ecclesiastical Courts have, generally speaking, the exclusive power of deciding on the validity of the rate, and the liability of individuals to pay it. But where the boundaries of the parish are in dispute, or a custom is in question, or evidence which ought to be received is rejected, the Temporal Courts will grant a prohibition to prevent the Spiritual Courts from proceeding. It is said that, if a ratepayer objects to the rate, or to his assess- ment in it, he should attend at the vestry, by way of precaution, and state his objections, if he has an opportunity of doing so ; if not, or if his objections are not removed, he may appeal to the Ecclesiastical Judge, by entering a caveat against the confirmation of the rate by the Ordinary. It is the duty of the Ecclesiastical Judge, to see that right is done in the matter. But apparently, it is not open to any rate- payer to raise objections to the rate, by an original proceeding in the Ecclesiastical Courts, for the purpose of quashing it altogethej i on the 70 THE CHURCH RATES. ground of the inequality of his own assessment. These proceedings, — the remonstrance at the vestry, and the entry of the caveat, — seem to be the only modes of obtaining any amendment of the rate, in the first instance. LEVY OF THE RATES. It is the duty of the churchwardens to collect and enforce payment of the rate. The rate cannot be enforced until after demand has been duly made. Payment may be excused^ on account of the poverty of the ratepayer, under the 54 Geo. III., c. 170, s. 11. If payment of the rate be refused after demand, it must be sued for and recovered in the Ecclesiastical Courts^ and not elsewhere. This, at least, was the ancient law, and is still the general rule; but modern legislation has introduced some exceptions. Proceedmgs, which will be mentioned presently, may in certain cases be instituted before justices, for the recovery of the rate; and with respect to Quakers, such proceedings are the only remedies which can be resorted to, where the rate demanded is under 50/., and neither the title to the rate, nor the liability of the property, is bond fide in ques- tion (5 and 6 Will. IV., c. 74; and 4 and 5 Vict. c. 36). On the institution of a suit in the Ecclesiastical Courts, for " subtraction" {i. e. non-payment) of church rate, the party proceeded against may, as a matter of defence, question the legality or equality of the rate ; and the burden of proof will thereupon rest with himself. This suit, therefore, possesses the double advantage of affording a remedy against the rate, as well as a remedy for its recovery. The 5 and 6 Will. IV. c. 74, s. 2, and the 4 and 5 Vict. c. 36, prohibit the Courts, in any such suit or other proceeding against a Quaker, from issuing any execution, decree, or order, against the person of the defendant, though the plaintiff may have execution or decree against his goods or other property. And under the 3 and 4 Vict. c. 93, the Judge of any Ecclesiastical Court may, with the consent of the other party to the suit, release any party detained in custody under a writ of the Court de contumace capiendo ; and, moreover, in cases of subtraction of church-rates, to an amount not exceeding 5/., the Judge may release him, without consent, after six months' imprisonment, on his defraying the costs incurred, and paying the sum for which he was cited, into the registry of the Court, there to abide the result of the suit. As the suit in the Ecclesiastical Courts affords an opportunity of questioning the rate, as well as enforcing its payment, so likewise do THE CHURCH RATES. i^j the proceedings before justices, provided for by statute. Such pro- ceedings, in so far as they may be taken against Quakers, are regu- lated by the Acts of the 7th and 8th Will. III. c. 34, ss. 4, 5 ; the 1st Geo. I., St. 2, c. 6, s. 2; and the 53rd Geo. III., c. 127, s. 6. Upon complaint of the churchwardens, any Quaker refusing payment may be summoned by one justice to appear before two jusiices, other than any justice who is the patron of the church or chapel, or inte- rested in the tithes of the parish or place ; and upon his appearance, or in default of his appearance, upon proof of the summons, such two justices may examine into " the truth and justice" of the com- plaint, and order payment of what they find to be due from the Quaker, not exceeding 50/., with costs, not exceeding 10^. In case of his refusing to pay the amount so ordered, any one of the two jus- tices may issue a warrant to levy the sum, and the charges of the levy, by distress and sale of the goods of the offender, his executors, or administrators ; but if the order of the two justices be appealed against such warrant of distress shall not be granted until after the determination of the appeal. Such appeal may be brought at the next Quarter Session, which court shall finally hear and determine the matter, and if they confirm the order, shall give such costs as they think fit against the appellant, to be levied by distress and sale of his goods. It is expressly enacted that these proceedings shall not be removed or superseded by any writ of certiorari or other writ out of the courts at Westminster, or any other court. With reference to other persons besides Quakers, provisions of a similar purport are contained in the 7th sect, of the 53rd Geo. III., c. 127. Under that enactment the churchwardens may complain to a justice of the peace, of any person refusing to pay the sum at which he is rated, and the justice may thereupon summon him to appear before two Justices, who are empowered to examine into " the merits" of the complaint, and to order th6 payment of what is due, not exceeding 10/., with costs, as ascertained by the justices. On refusal of payment, the sum so ordered may be levied, with the charges of the levy, by distress and sale of the goods of the offender, his executors or administrators, under the warrant of any one of such justices ; but if an appeal be brought, the warrant shall not issue until after its determination. The order of the two justices may be appealed against to the next Quarter Session ; and that court shall then hear and finally determine the matter, giving costs against the appellant, leviable by distress and sale of his goods, if they affirm the order. The section, however, includes an express proviso to the effect " that 72 THE CHURCH RATES. if the validity of such rate, or the liability of the person from whom it is demanded to pay the same, be disputed, and the party disputing the same give notice thereof to the justices, the justices shall forbear giving judgment thereupon, and the person or persons demanding the same may then proceed to the recovery of their demand, according to due course of law, as heretofore used and accustomed." The provisions of the 54th Geo. III. c. 170, s. 12, relative to the levying of rates on the goods and chattels of the persons assessed, not only within the parish, but elsewhere,* are applicable to the church rate. So likewise are the provisionsf of the 6th and 7th Will. IV. c. 71, s. 70, and the 1st Vict. c. 69, s. 8, concerning recovery of the rates assessed on the Tithe Commutation Pent Charge. The costs of levying for the rate are regulated by the 57th Geo. III. c. 93, and 7th and 8th Geo. IV. c. 17. CUSTODY AND EXPENDITURE OF THE RATES. These functions are performed by the same officers who make and levy the rates ; the churchwardens, in ordinary cases ; and in extra- parochial places the persons appointed by the justices in lieu of churchwardens under the 57th sect, of the 58th Geo. III. c. 45. ACCOUNTS. The churchwardens are required by the 89th canon to render to the minister and parishioners, at the end of their year of office, or within a month after at most, a just account of the money they have received, and of what they have particularly bestowed in reparations, and otherwise for the use of the church. This liability to account appears to be extended, by the 581h Geo. III. c. 45, s. 57, to the per- sons appointed under that sect, to act in place of churchwardens ; but apparently no account is required of the churchwardens, or other par- ties, in relation to the rate for providing burial-grounds, under the 3rd Geo. IV. c. 72, s. 26. The matter of the account includes the receipt and disposal of certain penalties leviable by the churchwardens (chiefly for offences having reference to religious observances), and the alms collected dur- ing the reading of the offertory, as well as the proceeds of the rates. The account is to be rendered to the minister and parishioners. If the outgoing churchwardens refuse to render it, several modes of compelling them may be resorted to ; thus, their successors may pre- sent them at the next visitation ; or may call them to account before * See " Poor Rate," ante, p. 26. f Itlem, page 27. THE CHURCH RATES. 73 the Ordinary ; or may obtain a writ of account against them at com- mon law ; and any parishioner interested in the matter has also the power of calling them to account before the ordinary. The Eccle- siastical Courts can compel the production of the accounts, but have no authority to examine them. The minister and parishioners appear to be invested with a power to audit the accounts, when presented. The oath of the church- wardens is a sufficient voucher for all disbursements under 40*. ; but they must produce receipts for all payments above that amount. It seems to be held that they are not responsible for indiscreet expen- diture, if it be not fraudulent. On the account being entered in the church book of accoiints, and allowed by the minister and major part of the parishioners present, the allowance should be testified by the signatures of those who agree to it; and it is then considered as final, unless some fraud be afterwards discovered in the account. The balance of money, and the parish goods, in the hands of the outgoing churchwardens, are to be delivered up to the parishioners, and to be handed over by them to the succeeding churchwardens, by bill indented (see the 89th canon). The churchwardens may bring an action against any of their predecessors for money received to the use of the parish ; and the 3rd Will, and Mary, c. 11, s. 12, removes the disability of parishioners to give evidence in such actions (see also the 54th Geo. III. c. 170, s. 9; and the 3rd and 4th Vict. c. 26). On the other hand, they may pay their predecessors the balance due to them, if the expenses of the latter exceeded their receipts ; and the Court of Chancery will interfere to compel payment of such balance, if it be withheld. By the Vestries Act, 58 Geo. III. c. 69, s. 6, power is given to the vestry to regulate the custody and disposal of the books and other documents relating to the rates and accounts. 14 Section II.— THE SEWERS' RATE. ORIGIN AND PURPOSES OF THE RATE. This rate originated in the year 1427, the sixth year of the reign of Henry the Vlth. The statute then passed was amended and renewed by various subsequent statutes ; the chief of which, the 23rd Hen. VIII. c. 5, was passed in 1531-2, for a limited period, and was made perpetual by the 3rd and 4th Edw. VI. c. 8, in 1549. The Act of Hen. VIII. was afterwards modified in certain particulars by different statutes ; and in the year 1833 a general amendment of the law relating to Sewers was effected by the 3rd and 4th Will. IV. c. 22, which has itself been subsequently amended by the 4th and 5th Vict. c. 45. This last-named statute also authorized a separate rate, to be called " The General Sewers' Tax,'* which will be presently treated of alone.* To make, repair, and amend, walls, ditches, banks, sewers, bridges, streams, and other defences by the coasts of the sea and marsh ground ; to renew and cleanse such trenches, sewers, and ditches, as may require it; and to reform or overthrow all such walls, streams, ponds, locks, fish garths, hebbing wears, and other impediments and annoy- ances, as are found to be excessive or hurtful ; are the chief purposes of the rate. For the attainment of these objects, the rate is further made applicable to the payment of purchase-money for lands and tenements, of remuneration to bailijBfs, clerks, and other officers, of allowances to witnesses and jurymen, of expenses incurred in survey- ing and valuing lands, of costs connected with litigation, and of other incidental charges, in relation to the execution of the Commissions of Sewers. IMPOSITION OF THE RATE. The Commission of Sewers issued under the 23rd Hen. VIII. c. 5, directs the Commissioners to inquire, by the oaths of the honest and lawful men of the shire, by whom the truth may the rather be known, — " Through whose default the said hurts and damages have hap- pened ; and who hath or holdeth any lands or tenements, or common ♦ See " General Sewers' Tax," post, page 81. THE SEWERS' RATE. >75 of pasture, or profit of fishing ; or hath ot 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, by the said walls, ditches, banks, gutters, gotes, sewers, trenches, and other the said impediments and annoyances; — " And all those persons, and every of them, " To tax, assess, charge, distrain, and punish, " As well within the metes, limits, and bounds, of old time accus- tomed, or otherwise, or elsewhere within our realm of England, '* After the quantity of their lands, tenements, and rents, by the number of acres and perches, after the rate of every person's portion, tenure, or profit, — " Or after the quantity of their common of pasture, or profit of fish- ing, or other commodities there,— *' By such ways and means, and in such manner and form, as to ydu, or six of you, * * « shall seem most convenient to be ordained and done for redress and reformation to be had in the premises." The ki7ids of property liable to be rated are, therefore, lands, tene- ments, rents, common of pasture, profit of fishing, and other com- modities. The term *' lands '* appears to include all improvements of land ; and also every species of land, in the legal sense of the word, except mountainous and high lands, which, as they cannot be overflowed, are held to be in general exempt from the rate. The wide meaning of the word " tenements" would embrace very many descriptions of property ; but real property being provided for under the head of " lands," the term in this instance would seem to be applicable exclusively to incorporeal tenements. Of these, rents, common of pasture, and profit of fishing, are specially mentioned ; but apparently this express mention of some classes does not exempt other incorporeal tenements from the rate. It is held, however, that tithes cannot be rated in the hands of a spiritual person or corpora- tion, without a custom to warrant it; though tithes in the hands of a layman are liable. Advowsons, offices, and annuities, appear to be exempt ; but a ferry, and a private right to a free passage over a river, are subject to assessment. " Rents" include manorial quit-rents and rents of assize ; but if these be so small as scarcely to be worth collecting, they may, it seems, be spared, on the principle " de minimis non curat lex." It is said that common of turbary is rateable, as well as " common of pasture." 75 THE SEWERS' RATE. It is not easy to define the precise limits of the expression " other commodities." Synodals, though of annual value, are exempt ; while the use of a fair or market, if yielding an annual rental, consti- tutes a ground for assessment, but not if it affords only a casual profit. The classes of persons on whom the rate is to be laid, are described above. It would seem that, for ordinary repairs and charges, the beneficial occupier should be assessed ; though he may be entitled, in the absence of a covenant to pay it himself, to demand reimbursement from his landlord. On the other hand, for extraor- dinary repairs, the lessor or reversioner should be rated. The property of the Crown, whether occupied beneficially by the Queen or her tenants, or for public purposes, is expressly declared to be liable to the rate, by the 23rd Hen. VIIL, c. 5, s. 9; and the 3rd and 4th Edw. VI., c. 8, s. 2. Where tithes are rateable, the provisions of the 6th and 7th Will. IV., c. 71, s. 70 ; and 1st Vict., c. 69, s, 8,* as to the assessment of the owners of tithe commutation rent-charge, and the occupiers of the lands out of which the rent- charge issues, are applicable to this rate. Although, generally, no claim of exemption from the rate can be founded on custom or pre- scription, a relief may nevertheless be claimed by special custom ; as, for example, by reason of repairs which the tenant and his ancestors have been wont to do for the benefit of the public (Sir George Fitzwilliam's case, Callis, p. 223). And literary and other similar societies may be exempted, under the 6th and 7th Vict., c. 36.t The rateable value of the several properties is to be determined " after the quantity of the lands, tenements, and rents, by the number of acres and perches, after the rate of every person's portion, tenure, or profit ; or after the quantity of the common of pasture, or profit of fishing, or other commodities." The limitation as to the assessment of county lunatic asylums under the 8th and 9th Vict., c. 126, s. 25, applies to this rate. J The Commissioners of Sewers may appoint surveyors to survey, measure, map, and value the lands and here- ditaments subject to the rate ; and may defray the costs incurred therein (23 Hen. VllL, c. 5 ; 3 and 4 Will. IV., c. 22, s. 16). The rates are to be made at and for such periods as occasion may require, according to the discretion of the Commissioners of Sewers. The 18th section, however, of the 3rd and 4th Will. IV., c. 22, * See "Poor Rate," ante, page 12. f Idem, page 11. % Idem, page 15. THE SEWERS' RATE. >J7 eontains an express provision for apportioning the rate between out- going and incoming tenants, in cases of a change of occupancy during the currency of the rate ; and also for apportioning the rate to incoming tenants, in cases where property unoccupied at the time of making the rate, becomes tenanted during its currency. The proportions, in case of a dispute between the parties, are to be as- certained and settled by the Court of Sewers; but no outgoing tenant is entitled to have or claim any larger amount of rate than has been actually paid by him, and not repaid by his landlord. Under the 23rd Hen. VIII., c. 5, the rate is to be raised within the several districts assigned to the respective Commissions of Sewers; but under the 14th section of the 3rd and 4th Will, IV., c. 22, it is within the discretion of the Commissioners to raise distinct rates in such separate levels, valleys, or districts, within their re- spective Commissions, as they may mark out for that purpose. The rate is to be made by the Commissioners of Sewers by such ways and means, and in such manner and form as to them may seem most convenient. There is, accordingly, no provision for its al- lowance by any other authority \ nor does it appear that the law requires it to be published. AMENDMENT OF THE RATE. It is believed that no power of appealing against the rate, with a view to its amendment, is given directly by any statute ; but a question may be raised, as to whether the 16th section of the 3rd and 4th Will. IV., c. 22, which alludes incidentally to "the hearing of objections" to the rate, and the 8th section of the 4th and 5th Vict., c. 45, cannot be construed as creating such a power by implication. The last-mentioned provision is as follows : — " On all appeals from any rate made under the authority of any Commission of Sewers, it shall be lawful for the Court (Court of Sewers?), before which such appeal shall be made to amend such rate, either by inserting therein, or striking out therefrom the name of any person, or by altering the sum therein charged on any person, or in any other manner which the said Court shall think just, without quashing such rate; provided, nevertheless, that if the Court shall be of opinion, that the rate should be quashed, then the said Court may quash the same." In the absence of any remedy by appeal, it has been questioned whether the Court of Chancery would not grant an injunction to ^Q THE SEWERS' RATE. prevent the enforcement of an illegal rate (Kerrison v. Sparrow, 19 Ves. 449). Resoit may be had, however, to a writ of certiorari ; which the Court of Queen's Bench will grant, to remove the orders of the Commi§sion€5r? of Sewers for the raising of a rate. LEVY OF THE RATE. The Commissioners of Sewers may appoint such collectors as they deem necessary to collect the rate, and may pay them reasonable remuneration, and require them to enter into proper security. The rate may be recovered by three different processes ; by distress and sale of goods ; by decree and sale of lands ; and by fine. The Commission of Sewers, according to the 23rd Hen. VIII. c. 5, authorizes the Commissioners " to distrain for the arrearages of every s\ich collection, tax, and assess, as often as shall be expedient." And under the 7th Anne, c. 10, s. 3, the Commissioners, by warrant under their hands and seals, may give authority to any person or persons to levy the sums assessed, by distress and sale of the goods of any person neglecting or refusing to pay ; restoring the overplus to the owner, after deducting the reasonable charges. The 3rd and 4th Edw. VI., c. 8, s. 2, renders these proceedings equally appli- cable, where the rate is assessed upon the property of the Crown. The 57th Geo. III., c. 93, and 7th and 8th Geo. IV., c. 17, regulate the costs of distraining. The common law rights of action, of re- plevin, trespass, or otherwise, according to the circumstances of the case, are available in reference to illegal distresses for the recovery of this rate. With regard to the forms of proceeding in such cases, see the 23rd Hen. VIII., c. 5, ss. 11 and 12, and the 3rd and 4th Will IV., c. 22, s. 57. And as to the removal of the incompetency of ratepayers and other parties to be witnesses, see the 3rd and 4th Will. IV., c. 22, s. 59, and the 4th and 5th Vict., c. 45, s. 9. The 23rd Hen. VIII., c. 5, ss. 8, 9, the 13th Eliz., c. 9, s. 1, and the 7th Anne, c. 10, ss. 1, 2, provide a still more stringent remedy against the defaulter's estate. Where any person assessed for any lands (freehold, copyhold, or customary), tenements, or heredita- ments, does not pay the rate, the Commissioners may, for payment thereof, decree and ordain the freehold lands, tenements, or heredita- ments, from the owner and his heirs, to any other person, for term of years, term of life, in fee-simple or in tail, and the copyhold or customary lands, for such estate or interest therein, as the owner or any one claiming in remainder under him may have at the time of THE SEWERS' RATE. tjg the decree. Such decree must be engrossed or written on indented parchment, under the seals of the Commissioners ; one part to be deposited with the Clerk of the Commission of Sewers, and the other ip ?\ich place as the Commissioners may direct. The decree, thereupon* becomes binding on every person who at the time of making it has any interest in the property in use, possession, rever- sion, or remainder, their heirs and feoffees j and it cannot be in any- wise reformed, except by authority of Parliament. The lands, tene- ments, and hereditaments of the Queen, are expressly made liable to these decrees. The Commission of Sewers, under the 23rd Hen. VIH., c. 5, authorizes the Commissioners not only to distrain for the arrearages, but " otherwise to punish the debtors and detainers of the same, by fines, amerciaments, pains, or other like means, after their good discretions." Where the rate is assessed on the Tithe Commutation Rent-charge, the provisions of the 6th and 7th Will. IV., c. 71, s. 70, and 1st Vict., c. 69, s. 8,* apply to its recovery. CUSTODY AND EXPENDITURE OF THE RATE. The Commissioners of Sewers may appoint Treasurers and Ex- penditors, either for the whole of the limits of their commission, according to the 23rd Hen. VIII. c. 5, or for every separate level, valley, or district, marked out by them within such limits, under the 14th section of the 3rd and 4th Will. IV. c. 22. The Commis- sioners may pay these officers reasonable remuneration, and require them to give security. But neither the Clerk to the Commissioners, nor his partner, nor any one in the service of himself or his partner, can be appointed Treasurer; nor can the Treasurer be appointed Clerk, or hold any office of profit or trust under the Commissioners, other than that of Treasurer ; nor can his partner, or any one in his own, or his partner's service, be appointed Clerk to the Commissioners. Any person offending in these particulars, is liable to the penalty of 100/. (3 and 4 Will IV. c. 22, s. 51.) ACCOUNTS. The Commissioners of Sewers, by whose authority alone the rate is raised and expended, appear to be under no obligation to render any account. But under the 23rd Hen. VIII. c. 5, the Commissioners are em- * See « Poor Rate," ante, page 27. go THE SEWERS' RATE. powered " to hear the accounts of the Collectors and other ministers of and for the receipt and laying out the money that shall be levied and paid in and about the making, reforming, repairing, and amending of the said walls, ditches, &c." And the 48th section of the 3rd and 4th Will. IV. c. 22, directs every Clerk, Treasurer, Collector, Receiver, and other officer appointed by any Court of Sewers, as often as required by the Court, to render to the Court, or any person appointed by the Court for that purpose, a true and perfect account in writing, of all moneys which they have received and disbursed in connexion with their respective offices, together with proper vouchers ; and under the 14th section of the same Act, the Commissioners may cause distinct accounts to be kept for every separate level, valley, or district, marked out under the provisions of that section. The matter of account, includes the proceeds of the rate, and the fines and costs receivable by the Commissioners ; and on the other hand, the payments that may be made for the lawful purposes of the rate. If any officer, as already mentioned, after being required to ac- count, refuse or wilfully neglect to render such account, or to deliver up the proper vouchers, he may be committed to any House of Correction or common Jail of the County, City, or Liberty in which the particular Court of Sewers has jurisdiction, there to remain without bail or mainprize, until he has furnished the account and vouchers. (3 and 4 Will. IV. c. 22, s. 48.) Provision is made in the same enactment, for the recovery of balances due from any such officer. If any money remain in his hands, he is bound to pay it over to such person as the Court of Sewers authorize to receive it. If, for the space of 14 days after he has been required to do so by the Court, he refuse or wilfully neglect to render an account, or produce the vouchers, the Court may, in a summary way, cause such money as may appear to be due and unpaid by him, to be levied by distress and sale of his goods and chattels, rendering to him the overplus (if any) on demand, after deducting the charges. If, however, sufficient distress cannot be found, the Court may com- mit him to any prison within the limits of their jurisdiction, there to remain without bail or mainprize (though not for any longer time than six calendar months), until he has paid the money remaining in his hands, or compounded with the Court, and paid the composition according to their direction. Any books, papers, writings, matters, or things, in his custody or power, relating to the execution of his office, which he may refuse or wilfully neglect to deliver up as required, may be recovered in a similar way. (3 and 4 Will. IV. c. 22, s. 48.) 81 Section III.— THE GENERAL SEWERS' TAX. NAME AND PURPOSES OF THE RATE. This rate is raised under the Act of the 4th and 5th Vict. c. 45 (passed in 1841), which expressly directs that it shall be denominated ** The General Sewers' Tax." The 16th section of the 3rd and 4th Will. IV. c. 22, empowered any Court of Sewers, out of the Sewers' Rate, to remunerate and re- compense the Clerks and other persons employed by the Court, and the witnesses attending to give evidence before it ; and also to defray the expenses incurred in surveying, measuring, planning, and valuing the lands and hereditaments, or otherwise preparatory to or in or about making, collecting, or expending the rate, or the hearing of ob- jections to it, or in or about the carrying on of any litigation or con- troversy arising out of the duties imposed on the Court, and all other necessary expenses of putting the Acts relating to Sewers into ex- ecution, together with the contingent expenses of working the Com- missions of Sewers. The 4th and 5th Vict. c. 45, s. 1, after reciting this provision, and setting forth that " the powers in some cases are not found sufficient to make, assess, or levy, any taxes, rates, or scots, which could or might be applied to the several purposes aforesaid, or any of them, and it is expedient that sufficient power should be given to the Courts of Sewers for that purpose," proceeds to enact " that it shall be lawful for any Court of Sewers, for all or any of the purposes aforesaid, but for no other purpose whatsoever," to raise the General Sewers' Tax. By the 7th section of the 4th and 5th Vict. c. 45, power is given to any Court of Sewers, to recompense jurymen, " by and out of the rates and scots raised and to be raised under or by virtue of any Com- mission of Sewers;" but it seems doubtful whether these terms were intended to refer to the General Sewers' Tax, and the 1st section of the Act declares that that Tax shall be applied to " no other purpose whatsoever," than such as are specified in that section. The money required for the purposes of the General Sewers' Tax may be borrowed on the security of that tax, and repaid, with interest, out of its proceeds, within seven years, (ss. 4, 5, 6.) 82 THE GENERAL SEWERS' TAX. IMPOSITION OF THE RATE. The 4th and 5th Vict. c. 45, contains the following enactments ; " It shall be lawful for any Court of Sewers, from time to time, as often as occasion shall require, to tax in the gross, in each parish, township, or place, such lands and hereditaments which heretofore have been, or hereafter shall be, within or partly within the jurisdiction of such Court, but so that such lands and hereditaments shall contribute thereto, in proportion to the benefit and advantage received, or capable to be received, from the said Court, as compared with the lands and hereditaments of the other parishes, townships, or places, within such jurisdiction" (s. 1). " It shall and may be lawful for any Court of Sewers to direct and authorize any surveyor or other person to apportion such General Tax among the occupiers of the lands and hereditaments in each such parish, township, or place, which heretofore have been, or hereafter shall be, within or partly within the jurisdiction of such Court of Sewers, in such proportions, and upon such individuals, as of right ought to pay the same" (s. 2). It was probably intended that the General Sewers' Tax should be imposed upon the same kinds of property as the Sewers' Rate. But the only class of persons among whom it is to be apportioned, are " the occupiers" of the lands and hereditaments ; while the classes subject to the Sewers' Rate, it may be remembered, are much more extensive. * There is considerable difficulty, however, in interpreting the direction that the tax shall be apportioned " upon such individuals as of right ought to pay the same.'' It seems scarcely possible to construe it as extending the liability to other persons than " occupiers ;" on the other hand, if it be taken as narrowing the class of occupiers to be assessed, it is not apparent by what criterion the individuals who " of right ought to pay" should be determined. The persons (if any) who are to pay the tax in gross, are in no way indicated. The Act does not specify on what principle the rateable value of the several properties shall be ascertained. It requires, however, that the tax shall first be laid in gross, on the several parishes and places within the jurisdiction of the Court, and then apportioned in detail, among the several occupiers within those parishes and places respectively. And it directs that the lands and hereditaments in each parish and place shall contribute in proportion to the benefit * See "Sewers' Rate," ante, page 7G. THE GENERAL SEWERS' TAX. 83 received or capable of being received from the Court, as compared with the lands and hereditaments in the other parishes and places ; and that the tax shall be apportioned among the occupiers in the pro- portions (apparently) in which such occupiers, of right, ought to pay. But what is to be taken as the standard of right in this matter is not very clear. The rate is to be raised from time to time, as often as occasion may require. It is to be made, it would seem, for the district included within the jurisdiction of the Court of Sewers, and to be subdivided, as already mentioned, among the several parishes and places therein. The Court of Sewers is to make the tax in gross, and the surveyor or other person appointed by the Court, the apportionment in detail. With a view to its effectual publication^ every occupier is entitled to have notice in writing of the apportionment, ten days at least before the holding of the next Court of Sewers (s. 2). AMENDMENT OF THE RATK. If no complaint be made against either the general or the appor- tioned tax, at the Court of Sewers held next after the expiration of ten days after the notification of the apportionment, the tax and the apportionment shall respectively be final and conclusive on all parties whomsoever (s. 3). But if any complaint be made, of inequality or of non-liability to pay, as regards either the tax or the apportionment, the Commis- sioners at such Court, or some adjournment thereof, or at some sub- sequent Court, shall investigate it, by the examination of such wit- nesses as the parties interested may produce, or of such other wit- nesses as to the Court may seem right (s. 3). The 8th section of the Act relates to " appeals from any rate made under the authority of any Commission of Sewers." If these terms apply to the General Sewers' Tax, the section enables the Court (of Sewers ?) before which the appeal is made, to amend the rate, either by inserting therein or striking out therefrom the name of any person, or by altering the sum therein charged on any person, or in any other manner which the Court may think just, without quashing the rate ; or if they think it right to do so, they may quash it. Under the 3rd section the decision of the Court, as regards either the tax or the apportionment, shall be final ; unless the Court direct any feigned issue, appeal, or action at law, to try the dispute, which they are empowered to do, on security being given by the objecting party for payment of the costs. G 2 84 THE GENERAL SEWERS' TAX. LEVY OF THE RATE. The 1st section of the Act provides that the tax laid in gross on each parish, township, or place, " shall be recovered and recoverable by distress and sale, in like manner and by all such ways and means as any fine or amerciament imposed on a parish or township by a Court of Sewers is now by law recoverable ; but no distress for such General Sewers' Tax shall be replevied by any sheriff, under-sheriff, judge, or court of law or equity whatsoever." With regard to the power of the Commissioners of Sewers to amerce a parish or township, and to distrain for the fine, it may be sufficient here to refer to the de- cision in Ramsey v. Nornabell (II Add. and Ellis, 383). The 2nd section directs that the rate, when apportioned among the individual occupiers, shall be collected by some person appointed by the Court of Sewers for that purpose. Under the 3rd section *' such apportioned Rate shall be recoverable by distress and sale of the effects of the persons respectively rated, by warrant under the hands and seals of six of the Commissioners of Sewers ; but no dis- tress for such apportioned Rate shall be replevied by any sheriff, under sheriff, judge, or court of law or equity whatever." The costs of the levy appear to be subject to the regulation of the 57th Geo. III. c. 93, and 7 and 8 Geo. IV. c. 17. CUSTODY AND EXPENDITURE OF THE RATE. No express provision is made for the custody of the Rate, in the event of its being paid or levied in gross. When, however, it is apportioned among the occupiers, and collected as so apportioned, by the collector appointed by the Court of Sewers, such collector is required (s. 2) to pay over the proceeds " to the treasurer of, or other officer appointed by, the Commissioners of Sewers, at such time as the Court of Sewers shall direct." ACCOUNTS. There is no enactment in the 4th and 5th Vict. c. 45, directly relat- ing to the accountability of any officers in reference to the General Sewers' Tax. But the 14th section contains a provision to the follow- ing effect : — " All indemnities, immunities, and liabilities, given to or imposed upon Commissioners of Sewers, and other persons, in and by the said recited Act (3 and 4 Will. IV. c. 22), shall be deemed and construed to extend to all persons acting in the execution of this Act." THE GENERAL SEWERS' TAX. 85 It is doubtful how far these general terms would be held to render any persons liable to account, in respect of the collection, custody, or disbursement, of any rate raised under the 4th and 5th Vict. c. 45. They may possibly be construed as extending to the General Sewers' Tax, the provisions relating to Accounts connected with the Sewers' Rate ; but it seems to be unnecessary to repeat in this place the expla- nation already given of those provisions.* ♦ See " Sewers' Rate," ante, page 79. 66 Section IV.— THE DRAINAGE AND INCLOSURE RATES. The Act of the 3rd and 4th Will. IV., c. 35, passed in 1833, commences with the following preamble : — "Whereas divers Acts of Parliament have from time to time been passed, for the inclosure, drainage, and improvement of divers lands, commons, and waste grounds, wherein Commissioners are empowered to set out and make private roads and drains, banks, bridges, sluices, and other works. And whereas it hath been discovered, since the passing of the said Acts, that there are no powers therein for ; the recovery of the rates or asssessments from time to time after the making of the respective final awards of the Commissioners acting in execution of the said Acts, under or by virtue of the said Acts or the said awards, or under or by virtue of powers, authorities, or directions, given or contained in the said Acts or awards, for defraying the expenses of repairing, superintending, or renewing the said roads, drains, banks, bridges, sluices, and other works, whereby great inconvenience and losses have been sustained for want of such powers. And whereas it is expedient that a sum- mary mode of proceeding should be granted, for the purpose of recovering and enforcing the payment of such rates or assessments." This preamble sufficiently explains that the provisions of the Act do not create any new Rate, but merely introduce a new remedy for the recovery of Rates imposed under special statutes for the par- ticular objects enumerated. The imposition of these various Rates cannot be referred to in detail here, depending, as it does, in every instance, on the enactments of the individual statute. The present notice will therefore be confined to proceedings for their recovery. LEVY OF THE RATES. If the Rate remains unpaid for 21 days after a notice in writing, requiring payment, has been personally served on, or left at the place of abode of the person or persons, or one of the persons, by whom the Rate ought to be paid, or has been left at the place of abode of the tenant or occupier of the lands or grounds in respect of which the Rate is made, the person or persons, or any one of the persons to whom the rate ought to be paid, or the person or per- sons, or any one of the persons, appointed to make or collect the rate, THE DRAINAGE AND INCLOSURE RATES. g^ may complain of the arrear to two Justices of the Peace (not interested in the matter in question), acting for the county, riding, or division, and assembled in Petty Session. These two justices must thereupon summon the defaulters and witnesses on both sides ; and on the appearance or contempt of the parties accused, examine into the matter on oath, and levy^ by warrant under their hands and seals (which may be in the form given in the Act), the amounts in arrear, together with the costs of the proceedings, by distress and sale of the goods and chattels of the defaulters, wheresoever the same can be found, rendering the overplus to the owners on demand, after deduct- ing the charges of the distress. Provision is also made, altematiwely^ for the levy of the rate from the occupiers of lands or grounds which belong to any de- faulters, and in respect of which the rate is made. The terms of the statute, in relation to this point, are not free from ambiguity ; but in effect, it seems to be enacted, that any goods and chattels of any such occupier, which can be found upon the lands or grounds, may be distrained to the amount of the rent due from him to his landlord \ and such occupier may thereupon pay the sum for which the distress is made, and deduct it afterwards from his rent. No such levy by distress and sale, however, can be made, either upon the defaulter or the occupier of his lands, until after the lapse of six years from the time when the rate first became due ; unless the person liable for the rate gives a promise in writing to pay it, in which case the levy cannot be made after the lapse of six years from the time when the promise was given. It is open to any person aggrieved by any act done in pur- suance of the statute, to appeal to the Quarter Sessions of the county, riding, division, or place, wherein " the cause of com- plaint*' arises. (It is only justices of the " county, riding, or division," who can issue the warrants of distress for the recovery of the rate; but the appeal may be made to the Quarter Sessions of the "county, riding, division, or place." It is not clear whether " the cause of complaint" refers to the original complaint against ihe person in default, or to the grievance which occasions the appeal.) The appeal must be brought at the next Court held not less than 10 days after " the cause of complaint" arises ; and the appellant must give to *' the complainant," (meaning, apparently, either the parly who made the original complaint against the defaulter, or else the person against whom the complaint involved in the appeal is made ?) a notice in writing of the appeal, and the cause and matter thereof, 88 THE DRAINAGE AND INCLOSURE RATES. within eight days after *' the cause of complaint,'* and six clear days at least before the Session, and must also enter into a recognizance " within such six days," with sufficient surety, for the trial of the appeal. The Court shall hear and determine the matter of the appeal, and make such order therein, with or without costs, to either party, as to the Court may seem meet. No person is an incompetent witness at the hearing, either of the complaint or the appeal, by reason of his being assessed, or liable to be assessed, to the rate. Warrants of distress issued under the Act, and adjudications and appeals therefrom, are expressly saved from being quashed, for want of form. The provisions of the 5th Geo. II., c. 19, s. 1, as to the amendment of defects of form in orders of justices, appear also to be applicable to such warrants of distress. 89 Section V.-THE INCLOSURE RATE. PURPOSE OF THE RATE. An Act was passed in the last session of Parliament, to facilitate the inclosure and improvement of commons and lands held in com- mon. This statute (the 8th and 9th Vict. c. 118) authorizes the raising of a Rate to defray the expenses of any inclosure effected under its provisions (ss. 124-127.— See also ss. 61, 64, 66, 68, 73, 92, 101, 113, 122, and 130, as indicating what are to be considered " expenses of the inclosure")- IMPOSITION OF THE RATE. This Rate appears to be a personal, rather than a property tax. The Act does not direct that the amount required shall be raised from the persons liable, according to their ability as derived from certain kinds of property ; it merely enacts that the expenses of the inclosure, in every instance, '* shall be borne and defrayed by the several persons interested in the lands to be inclosed (except the sur- veyors of highways, churchwardens and overseers, and persons to whom lands shall be allotted for public purposes, in respect of the allotments hereinbefore authorized or directed to be made to them respectively) in such shares and proportions, * * * as the valuer, with the approbation of the Commissioners [^. e. " The Inclosure Commissioners for England and Wales," appointed under the Act] signified by writing under their hands and seal, shall direct" (s. 124).* It is directed that " the valuer shall from time to time make esti- mates of all such expenses, and raise the amount of such estimates at such times as he shall, with such approbation of the Commis- sioners,t deem proper, either before or after the confirmation of the award" relating to the inclosure (s. 124). But it is further pro- * The expenses of converting gated or stinted pastures into " Regulated Pas- tures," under ss. 121, 122, however, are to be apportioned according to the rule of rating established under s. 121 ; though they are to be paid and recovered as inclosure expenses. See " Regulated Pasture Rate," post, page 92. f But before approving these estimates, the Commissioners are to submit them to the persons interested (s. 125). 90 THE INCLOSURE RATE. . vided that " if at any time after the allotments shall have been staked out it shall appear to the valuer, either before or after the confirma- tion of the award, that the money to arise by any previous Rates will not be sufficient to defray the expenses aforesaid, the deficiency sliall, with such approbation of the Commissioners as aforesaid, be made up and raised from time to time, by a Rate to be made and levied upon the several persons interested in the lands to be inclored (except as aforesaid) in such shares and proportions, * * * as the valuer shall from time to time direct" (s. 127). With respect to the publication of the Rate, the Act renders it necessary that " such valuer shall give notice requiring payment of the respective shares and proportions of such expenses on the church door ; and shall give to all persons so liable, who shall not reside in the parish in which the land inclosed, or any part thereof, shall be situate, and whose respective places of abode shall be known to the valuer, notice, by letter sent by the post, of the sums they respectively shall be liable to pay, at least 1 4 days before the time appointed for such payment" (s. 124). AMENDMENT OF THE RATE. The statute does not appear to include any enactment upon this point. LEVY OF THE RATE. The several " shares and proportions" of the expenses, as fixed by the valuer and approved by the Commissioners, are to be " paid at such time and place, or respective times and places, and to such persons, as the valuer, with the approbation of the Commissioners, signified by writing under their hands and seal, shall direct" (s. 124). The course to be taken, as mentioned above, for publishing the Rate, seems likewise to partake of the nature of a demand of the Rate. If any person refuse or neglect to make any payment so required, the valuer, after giving such person 30 days' notice, may recover the amount in arrear, together with lawful interest from the day on which it ought to have been paid, cither by action at law in his own name in any of the courts at Westminster, or under a warrant directed to any person whomsoever, by distress and sale of the goods and chat- tels of the party in default. Furthermore, another alternative is open to the valuer. Immediately after the neglect or refusal to pay, either he himself, or any person authorized by him, may enter upon the premises allotted to the defaulter, " and demise the same, or demise THE INCLOSURE RATE. 91 any stint or right of pasture allotted to such person, and receive the rent and profits thereof respectively, until thereby or otherwise such share or proportion, with lawful interest as aforesaid, and also all the costs and expenses attending such entry upon, and demise, and receipt of the rents and profits of the said premises, shall be fully paid and satisfied" (ss. 126 and 160). The additional Rate authorized by section 127 is likewise to be paid within such time and to such persons as the valuer may from time to time direct; but it is not quite clear whether such direction by the valuer is subject to the approbation of the Commissioners. This additional Rate, also, in case of neglect or refusal to pay, may be " levied and recovered in the manner directed by the Act with respect to the previous Rate" (s. 127). It is proper to advert to the 161st section of the Act, which pre- vents any distress levied under the Act from being deemed unlawful on account of mere defects of form, and protects persons acting in such cases from being proceeded against as trespassers ; though it enables the parties aggrieved to recover satisfaction for special damage, in an action upon the case. The 165th section, moreover, provides for the protection of the Commissioners, valuers, and other persons, in reference to actions and suits against them, for anything done under the authority of the Act ; and the 166th section enacts, that no proceeding to be had touching any offender against the Act shall be quashed for want of form, or removed by certiorari or other writ into the superior courts. It may be mentioned, that provision is made by the statute (ss. 134-144), for selling, under the direction of the Commissioners, upon application by the persons interested, any part of any lands allotted to individual proprietors, *' for raising a sum suflficient to defray the proportionable part of the expenses which shall in such Rates be charged upon such parties.'' ACCOUNTS. The statute seems to be silent on this subject. 92 Section VI.— THE REGULATED PASTURE RATE. PURPOSE OF THE RATE, Under the Act passed in 1845 (8th and 9th Vict , c. 118), relating to the inclosure of common lands, the In closure Com- missioners are empowered to convert lands inclosed under the Act into "regulated pastures," to be stocked and depastured in common by the persons interested therein, in proportion to their respective rights and interests (s. 113).* The statute also provides, in such cases, for the appointment of officers, to be styled " Field Reeves," who are to superintend the " regulated pastures," and keep in order the fences, ditches, and other necessary works, and to manage the letting of any buildings thereon, for the shelter or stall-feeding of animals; herds and assistants may likewise be employed (ss. 117, 118). The salaries and allowances to field reeves and other persons, the expenses of management, the costs of the erection and repair of buildings, and all other expenses of the " regulated pastures" (see, for example, s. 1 1 9), are to be paid in each instance by the owners of the respective stints; and for ihdit purpose, the Act declares, it shall be lawful to make a rate on such owners, in the manner therein prescribed (s. 120). IMPOSITION OF THE RATE. This Rate, like the Inclosure Rate, leviable under the same statute {ante, page 89), is laid upon particular persons, not in respect of the ability they may derive from certain descriptions of property, but in respect of the benefit they may reap from the expenditure of the tax. The Act directs that in every case the valuer shall de- termine "the proportionate shares or aliquot parts, which the respective owners for the time being, of the several stints or rights of pasture shall be liable to pay, of any sum of money which shall be raised by way of Rate on such owners, under the provisions of * Gated or stinted pastures may also be converted into " Regulated Pastures," under the Act (ss. 121, 122). In such cases, this Rate seems leviable for the ex- penses of management ; although the preliminary expenses are to be recovered by way of an " Inclosure Rate." Apparently, however, these preliminary expenses are to be apportioned according to tlie rule of rating established under s. 121, for (he " Regulated Pasture Rate." See " Inclosure Rate," ante, page 89. THE REGULATED PASTURE RATE. 93 this Act ;** and that such determination, as approved or amended by the Inclosure Commissioners, " shall be for ever after observed in every rate to be made under the provisions of this Act" (s. 115). The rate is to be apportioned by the owners, according to the rule of rating thus established ; it is to be limited to such amount as the majority of owners at an annual meeting shall think requisite ; and it is to be made by the field reeve, or one of the field reeves, under the directions of such meeting (s. 120). AMENDMENT OF THE RATE. The Rate, when made as just described, does not appear to be open to amendment. LEVY OF THE RATE. The Act requires that the Rate shall ht paid by the owners to the field reeve, on demand thereof. If not paid within 14 days after such demand, it may be recovered by distress and sale of the goods and chattels of the party in default. The alternative, however, may be adopted, of making the demand and levying the distress upon the occupier of the stint, instead of the owner ; but in any such case, the sum so paid by the occupier must be allowed by his landlord in discharge of his rent. Moreover, the field reeve may exclude from the regulated pasture *' the stock or animals of any owner or |his tenant, whose proportion of the Rate shall be in arrear and unpaid for 14 days after demand thereof, until the proportion of such rate so in arrear shall be fully paid." The provisions of the 161st, 165th, and 166th sections, relative to actions and other proceedings (noticed in treating of the Inclosure Rate, ante^ page 91), are applicable to the Regulated Pasture Rate. CUSTODY AND EXPENDITURE OF THE RATE. The custody of the Rate is entrusted to the Field Reeves ; to whom also, as has been already observed, the management of its expenditure is confided. ACCOUNTS. No provision appears to be made by the Act, in reference to the accountability of the field reeves. 94 CHAPTER IV. RATES OF AGGREGATE DISTRICTS, ON THE BASIS OF THE POOR RATE. These Rates are broadly distinguished from those of independent districts, by the mode of their collection. Instead of being imposed and levied within the same limits, they are assessed in the first instance upon a large district, comprising several smaller ones, and then col- lected within the latter ; the sums thus raised being finally gathered into one common fund, to be expended on account of the entire district for which the Rate may have been imposed. These aggregate districts are not all of the same kind. Some of the Rates are raised in counties, some in boroughs, others, again, in particular divisions of counties and boroughs ; as will be seen in the following pages. But with respect to all of them, the same general plan of collectioh prevails. They are all assessed upon the basis of the Poor Rate. Indeed, for the most part, they are directed to be paid, in the subordinate dis- tricts which form the constituents of the larger one, directly from the proceeds of that Rate. And where this is not the case, it appears to have been the intention of the Legislature, that they should be raised in the subordinate districts, in a similar manner to the Poor Rate ; though occasionally, the terms of the Statutes present some difficulty of detail on this point. The present chapter includes the several Coimty Rates, — the General County Rate, the PoHce Rate, the Shire Hall Rate, the Lunatic Asylum Rate, and the Burial Rate ; the Hundred Rate ; the several Borough Rates, — the General Borough Rate, the Watch Rate, the Jail Rate, the Lunatic Asylum Rate, and the Museum Rate; and the District Prisons' Rate, which is applicable to Counties and Boroughs jointly. 95 Section I.— THE COUNTY RATE, ORIGIN AND PURPOSES OF THE RATE. The origin of the County Rate is to be sought in an obscure antiquity ; but as it has undergone considerable changes in the course of centuries, both as regards its purposes, and the modes of its assess- ment and collection, it seems unnecessary, for the objects of this treatise, to do more than consider it as it at present exists. In the year 1739, an Act (the 12th Geo. II. c. 29,) was passed, consolidating into one the several distinct rates which were then leviable in counties, under the provisions of various statutes, for sundry purposes ; and that Rate has since been rendered applicable to other objects, by Acts which have been successively passed as the Legislature has seen occasion. The following is a concise enumeration of the principal purposes thus provided for, with a reference to the leading statutes : — 1. The repair and improvement of county bridges, and the adjacent portions of highways ; for which purpose, the requisite sums may be borrowed, at interest, on security of the Rate, to be repaid within 14 years, 22 Hen. VIII. c. 5; 1 Anne, stat. 1, c. 18; 12 Geo. II. c 29; 43 Geo. III. c. 59; 52 Geo. III. c. 110; 54 Geo. III. c. 90; 55 Geo. III. c. 143 ; 4 and 5 Vict. c. 49 ; 5 and 6 Vict. c. 98. 2. The erection, repair, and improvement of County Prisons, both Jails and Houses of Correction ; for which purpose, the requisite sums may be borrowed, at interest, on the security of the Rate, to be repaid within 14 years. 4 Geo. IV. c. 64 ; 5 Geo. IV. c. 85 ; 6 Geo. IV. c. 40 ; 7 Geo. IV. c. 18; 5 and 6 Will. IV. c. 38; 6 and 1 Will. IV. c. 105; 2and3 Vict. c. 56. The payment of salaries and allowances to the officers of such prisons, 4 Geo. IV. c. 64. The compensation of jailers, and. others, for loss of fees, 55 Geo. III. c. 50 ; 56 Geo. III. c. 116 [see " Jail Fees' Rate," page 42]. The conveyance of offenders to prison, 27 Geo. II. c. 3. The relief and employment of prisoners, 14 Eliz. c. 5; 1 Jac. I c. 25 ; 21 Jac. I. c. 28 ; 3 Car. I. c. 4; 16 Car. I. c. 4; 12 Geo. II. c. 29 ; 4 Geo. IV. c. 64. The relief of poor prisoners in the Queen's Prison, 53 Geo. III. c. 113; 5 and 6 Vict. c. 22. 96 THE COUNTY RATE. The payment of allowances to discharged prisoners, 4 Geo. IV. c. 64; 5 Geo. IV. c. 85. The payment of the expenses of conveying convicts from prison to other places of confinement, or to seaports for transportation ; and of removing them back again to prison ; also, the payment of fees to the Clerk of the Court, for orders of transportation, 5 Geo. IV. c. 84, s. 21. 3. The providing and maintaining of Lock-up Houses, for the temporary confinement of persons in custody ; and the payment of salaries to the superintending constables having charge thereof, 5 and 6 Vict. c. 109, ss. 22 and 23; 7 and 8 Vict. c. 52. 4. The repair and improvement of Shire Halls and Judges* Lodgings (?) [see '* Shire Hall Rate," page 126.] 5. The payment of the costs connected with the prosecution of offenders, in the following cases : — Persons plundering wrecks, 26 Geo. II. c. 19, s. 8. Masters or mistresses ill-treating parish apprentices, 32 Geo. III. c. 57, s. 11, [one half of the costs ; as to the other half, see " Poor Rate," page 6.] Persons offending against the Vagrant Act, 5 Geo. IV. c. 83, s. 9. Constables neglecting their duty, 5 Geo. IV. c. 83, s. 12. Persons accused of felonies, or of misdemeanors. 7 Geo. IV. c. 64, ss. 22-25. Persons charged with any offence against the tenor of the licences granted under the " Act to regulate the granting of licences to Keepers of Inns, Alehouses, and Victualling Houses, in England." 9 Geo. IV. c. 61, s. 22. Persons charged with any offence under the " Act to permit the general sale of Beer and Cider by retail, in England." 11 Geo. IV. and 1 Will. IV. c. 64, s. 18. 6. The payment of the costs incurred by justices, whose judgments in execution of the two statutes last mentioned are appealed against and reversed. 9 Geo. IV. c. 61, s. 29 ; 11 Geo. IV. and 1 Will. IV., c. 64, s. 17. 7. The payment of certain expenses incurred in the execution of the Act passed in 1838, for amending the laws for the relief of Insol- vent Debtors. 1 and 2 Vict., c. 110, s. 109. 8. The payment of the fees, allowances, and other expenses, con- nected with the holding of coroners* inquests. 25 Geo. II., c. 29, 88. 1 and 2 ; 7 Will. IV. and 1 Vict, c. 68; 7 and 8 Vict., c. 92. THE COUNTY RATE. 97 9. The payment of allowances to special constables, 41 Geo. III., c. 78, s. 1 ; 1 and 2 Will. IV., c. 41 ; and to high constables, in cases of tumult, riot, or felony, 4! Geo. III., c. 78, s 2. 10. The payment of the expense of providing a militiaman, in the place of any private promoted to be a drummer, corporal, or Ser- jeant ; and also the expense of procuring the temporary use of car- riages for the militia, beyond what may be paid by the commanding officers. 42 Geo. Ill , c. 90, ss. 58 and 95. 11. The support of hospitals and almshouses. 43 Eliz., c. 2, 8. 14; 12Geo. II., c. 29. 12. The maintenance of criminal lunatics in certain cases. 1st and 2 Vict., c. 14 ; 3 and 4 Vict., c. 54. The maintenance of pauper lunatics in certain cases. (But see " County Lunatic Asylum Rate," note, page 129). 8 and 9 Vict., c. 126. The payment of salaries and other expenses incurred beyond the sums received, under the " Act for the regulation of the care and treatment of Lunatics." 8 and 9 Vict., c. 100, s. 38. 13. The providing of copies of standard weights and measures, together with the requisite stamps, and the remuneration of the inspectors. 5 and 6 Will. IV., c. 63, s. 22. See also as to examiners of measures, 55 Geo. III., c. 43, s. 5 ; and 5 Geo. IV., 0. 74, s. 21. 14. The payment of the expenses of taking the census of the popu- lation in 1841, in certain extra-parochial places. 5 Vict. c. 9, s. 2. 15. The payment of the expenses incurred by clerks of the peace, in carrying into effect the Act relating to the registration of voters, and the election of Members of Parliament. 6 Vict., c. 18, s. 54. 16. The removal of paupers to Scotland, Ireland, and the British Islands, from parishes not in any union, and not containing a popu- lation exceeding 30,000. 8 and 9 Vict., c. 117, s. 5. 17. The payment of salaries to the county treasurers, and al- lowances to other officers and persons engaged in the execution of the Acts relating to the assessment and collection of the County Rate ; and also the payment of other expenses incidental to the execution of those Acts. 12 Geo. II., c. 29; 55 Geo. III., c. 51 ; 7 and 8 Vict., c. 33; 8 and 9 Vict., c. 111. IMPOSITION OF THE RATE. The kinds of property on which the Rate may be laid are thus comprehensively described in the 5th section of an Act, 8 and 9 H 98 THE COUNTY RATE. Vict., c. Ill, passed in 1845, "to amend the laws relating to the assessing of County Rates." "The property liable to be assessed towards the County Rate shall be taken to be the property which, in any parish or place maintain- ing its own poor, is liable to be rated to the relief of the poor ; " Or which, in any place not maintaining its poor, would be liable to be rated for the relief of the poor, if such place were a parish." The persons on whom the liability to pay the Rate is cast will be found described in that division of the subject which relates to the " Levy of the Rate." They comprise the guardians, overseers, and other officers, who are responsible in the first instance for the pay- ment of the rate to the high constable, or county treasurer, and the individual ratepayers on whom the burden ultimately falls. Where the County Rate is paid directly out of the Poor Rate, and where it is raised in the same manner as the Poor Rate, of course the indi- vidual contributors to the two rates will be identical ; but where a separate assessment is made for the County Rate, distinct from the Poor Rate, under the 55th Geo. III., c. 51, s. 12, that enactment requires such separate Rate to be paid by the "occupiers'' of the rateable property. It seems, however, difficult to reconcile these provisions with the 5th section of the 12th Geo. II., c. 29, which appears to have been intended to secure the continued exemption of persons who had been before the passing of that Act exempt from certain branches or portions of the County Rate. According to the 1st section of the 55th Geo. II., c. 51, the rate- able value of the properties on which the rate is to be assessed must be " their full and fair annual value." The Sth and 9th Vict., c. Ill, s. 6, enacts that " for the purposes of assessing any County Rate, the words * full and fair annual value* shall be taken to mean the net annual value of any projjerty, as the same is or may be required by law to be estimated, for the purpose of assessing the rates for the relief of the poor." This is the general rule on the subject; but there may be exceptions created in favour of particular properties by special enactments ; as, for example, the 25th section of the Sth and 9th Vict., c. 126, which directs that lands and buildings purchased for county lunatic asylums shall not be assessed at any higher value than that at which they were assessed at the time of the purchase. The mode of proceeding for the purpose of ascertaining " the full and fair annual value" of the properties are regulated by two statutes — the 55th Geo. III., c. 51, passed in 1815, and the Sth and 9th Vict., UNIVERSITY THE COUNTY RAlH6^U£0RK^^^ 99 c. Ill, passed in 1845. The course pointed out by tiie first of these Acts (ss. 2- -11) may be thus described: — The justices in Quarter Session, whenever they deem it expedient, may issue precepts, signed by their chairman, or by the clerk of the peace, to the high con- stables, petty constables, churchwardens, overseers of the poor,* assessors, and collectors of public rates and taxes, or where there are no such officers, to persons appointed by the justices for the occasion, requiring them to make returns in writing to the justices in Petty Session " of the total amount of the full and fair annual value of the several estates and rateable property within the parish, township, or place, whether parochial or otherwise, to which they respectively belong, charged or assessed to the Poor Rate at the time of making such return, or liable so to be, or charged or assessed on any other rate or assessment, whether parochial or public ; without regard, nevertheless, to the actual amounts or sums assessed on the property therein, save and except in such parishes, townships, and places only where such property is assessed to the full and fair estimated annual productive value." The justices of the several petty sessional divisions, under the directions of the justices in Quarter Session, are to meet for the pur- pose of receiving these returns, to cause them, when delivered, to be verified on oath, to examine on oath the parties making them, if occasion arise, and to report their proceedings to the justices in Quarter Session. If any person fail to make any such return, without sufficient excuse, he is liable to a penalty not exceeding 20/., to be levied on his goods and chattels, t In case of any such default, the justices in Petty Session may issue their precept, requiring the defaulter to make the return at some specified time and place ; and may repeat such precepts as often as may be necessary ; and for every disobe- dience to such precepts, the party in default may be fined a sum not exceeding 20/., to be levied on his goods and chattels. Where these precepts fail to procure the requisite returns, the justices, whether in Petty or in Quarter Sessions, are empowered to resort to such other means as may appear to them most convenient and proper for ob- * See 1 and 2 Geo. IV. c. 85, s. 1, as to parishes and places lying jmrtly in one counly, and partly in another. f This is presumed to be the intention of the clause (s. 4) ; though it is somewhat singularly worded. It imposes the [)enalty, " in case any constable, churchwarden, overseer, assessor, or collector, as aforesaid, shall neglect, &c. ;" but it only pro- vides, in terms, for the levy of the penalty, " on the goods and chattels of each aud every churchwarden and overseer of the poor so neglecting." H 2 100 THE COUNTY RATE. ainmg the desired information. The justices in Quarter Session may thereupon order payment of such compensation as they may think reasonable, to the persons employed in any such case, in ascer- taining the annual value of the properties, and in making the returns ; such compensation, and any other attendant expenses, to be assessed on the parish or place in default, in addition to, but duly distinguished from, the proportion of County Rate which such parish or place may be liable to pay, — and to be levied in the same manner as County Rate. In order to facilitate the attainment of the object in view, the justices are invested with power to examine inhabitants and other witnesses on oath ; to require the production, under penalties, and to take extracts and copies, of valuations and assessments, both of paro- chial rates and of pubHc taxes, paying reasonable compensation to the persons employed ; and to authorize, by warrants under their hands and seals, any person to enter upon, view, and examine any lands, or other property, chargeable to the County Rate, giving 14 days' previous notice to the overseers or other officers of the parish or place, and also to the person or persons whose lands are to be entered upon. When the justices in Petty Sessions have ascertained to their own satisfaction the full and just annual value of any or all of the rateable property within their respective divisions, they are required to certify the true amount thereof, under their hands, to the justices in Quarter Session, to the intent that the latter may be enabled to *' make a fair and equal Rate on all such rateable property, or correct any inequalities which upon appeal shall be shown to their satisfaction to exist in any Rate." By the 8th and Qth Vict. c. Ill, (ss. 1-14) the Justices of every county are empowered, as often as they deem it necessary, to appoint from among themselves a committee, not more than eleven nor less than five in number, " for the purpose of preparing fair and equal County Rates, or of altering and amending such Rates from time to time as circumstances may require." The committee may appoint a clerk, and any three of them have power to act. They may »t any time call upon the overseers, constables, assessors, and collectors of public rates, in any parish or other place tvithin the county, and upon all other persons having the custody or management of any public or parochial rates or valuations in any such parish or place, to make returns to them in writing, when and where they may appoint, '* of the amount of the full and fair annual value of the whole or of any part of the property within the parish, township, or place, liable to be assessed toward the County Rate, together with the date of the THE COUNTY RATE. 101 last valuation for the assessment of such parish, and the name of the surveyor by whom the valuation was made." Before presenting the return, the overseers or other officers or persons are required to submit it to a vestry meeting, or other meeting of the inhabitants of the parish or place. The committee may also call upon the overseers, &c. to produce " all parochial and other rates, assessments, valuations, appor- tionments, and other documents in their custody or power, relating to the value of or assessment on all or any of the property within the seve- ral parishes and places ;" and may examine them on oath upon the sub- ject. Neglect or default in these particulars exposes the parties to a pe- nalty not exceeding 20/. In any case in which they think it requisite, the committee may direct a valuation to be made of the whole or any part of any parish or place within the county ; and may appoint paid valuers for the purpose, to whom the Act gives power to enter upon, survey, and measure the property to be rated. Where this course is rendered necessary by the default of the officers of any parish or place, either in neglecting to make any return, or in wilfully making a false return, the expenses incurred may, upon the report of the committee, be charged by the Justices in Quarter Session on such parish or place, and be collected with, though distinguished from, its proportion of County Rate. If, where a return is made, the committee think it right to obtain a valuation of the parish or place, and thereupon assess such parish or place at a sum greater than that set forth in the return, the justices in Quarter Session, if there be no appeal against such assessment, or if, on appeal, the assessment be not reduced to or below the sum set forth in the return, may charge the expenses of the va- luation on the parish or place, to be collected with, though distin- guished from, its proportion of County Rate (s. 21). When the committee have possessed themselves of the requisite information, they are to prepare a Rate ; and if in any Rate so prepared, the total amount of the annual value of the property in any parish or place is estimated at a greater or less amount than in the last preceding Rate, they are to print the Rate, and send a copy of it to every acting Justice for the County, and also to the overseers, constables, or other persons charged with the collection of the County Rate, in every parish and place within the County, accompanied by a notification of a reasonable time, not less than a month, within which objections may be forwarded to the committee, by the overseers or other officers, or by any other person affected by the Rate. Within 21 days after the receipt of the copy, the overseers or other officers shall submit it to a vestry meeting, and shall at all reasonable times, allow any person 102 THE COUNTY RATE. rated to the relief of the poor, or liable to contribute to the County Rate in the parish or place, to inspect and copy it without fee. The committee are to take the objections into consideration, and hear the parties making them, at some time and place to be fixed by them- selves. When any proposed Rate has been finally corrected and ap- proved of by the committee, it is to be laid by them before the next Court of Quarter Sessions, and public notice is thereupon to be given in one or more of the local newspapers, that it will be considered at the ensuing Court. At that Court, the Justices, according to their discretion, may either alter and amend, allow and confirm the Rate, or refer it back to the committee, and adjourn its consideration to some subsequent Court. In the latter case, the committee have all the same powers for obtaining information with a view to the amendment of the Rate, as they have in regard to its preparation ; but before any such amendment is allowed and confirmed by the Quarter Sessions, 14 days' previous notice thereof must be given to every parish and place concerned. It will be observed that some of these provisions refer not merely to the valuation of the property, but also to the making of the Rate ; but the latter proceeding will be more par- ticularly adverted to presently, in its proper place.* With regard to the proportions in which the several subordinate districts should contribute towards the Rate, the 12th Geo. II. c. 29, directed that the Rate should be assessed upon every town, parish, or place, in such proportions as any of the Rates theretofore made for the various purposes, which that Act provided for by one general Rate, had been usually assessed (s.l) ; and that its provisions should not be construed to make any persons, liberties, divisions, or places, liable to pay to any Rate, to which they were not previously subject ; but that the Justices should ascertain what proportions of the General Rate to be raised under the Act should be paid by such persons or places as had usually contributed or were liable to contribute to one or more only, and not to all, of the Rates thereby consolidated (s. 5). The 55th Geo. III. c. 51, did not repeal the foregoing enactment, but authorized the Justices, whenever circumstances might appear to require it, to order a fair and equal Rate to be made, and for that purpose " to assess and tax every parish, township, and other place, whether parochial or extra-parochial, within the respective limits of their commissions, rateably and equally, according to a certain pound- rate of the full and fair annual value of the messuages, lands, tene- ments, and hereditament", rateable to the relief of the poor therein" * See poat, page 104. THE COUNTY RATE. 103 (s. 1). But the Act at the same time contained a proviso, to the effect, that its provisions should not be construed " to alter any pro- portion of County Rate payable by any liberty or franchise having a separate jurisdiction, as established between the county and the said liberty or franchise, provided such proportion shall have been created by or derived from grant, charter, or any special local Act of Par- liament ; nor to compel any such liberty or franchise, paying to some one or more of the rates specified in the preamble of the 12th Geo. II. c. 29, to pay to any other rate therein mentioned, to which such liberty or franchise was not liable to contribute before the passing of the said Act." (s. 1). The result of these enactments appears to be, that the justices should, as a genc-al rule, apportion the whole amount of Rate required for the county, among the several sub- ordinate districts rateably and equally, according to a certain pound- rate of the annual value of the property therein rateable to the Poor Rate; but that nevertheless they should make due allowance for the exceptional cases of established proportions and partial exemptions above described. The periods for making the Rate are regulated by the 10th sect. of the 12th Geo. II. c. 29, which enacts that no new Rate shall be made, until it appears to the Justices in Quarter Session, that three- fourths of the money collected under the preceding Rate, have been expended. The aggregate districts within which the Rate is to be made, are those comprised in the limits of the respective commissions of the justices of the peace throughout England and Wales (12 Geo. II.. c. 29, s. 1) ; except boroughs having separate Quarter Sessions of the Peace (5 and 6 Will. IV. c. 76, s. 112.)* The most important of those districts are counties. But the Rate may likewise be raised within any ridings or divisions of counties, which have separate com- missions of the peace (55 Geo. III. c. 5J, s. 24) ; and also in any cities, towns, or other places (not municipal corporations, as just men- tioned), which have commissions of the peace within themselves, are not subject to the jurisdiction of the commissions of the peace for the counties in which they are respectively situate, and did not contribute to the Rates of such counties before the passing of the 12 Geo. II. c. 29,(13 Geo. II. c. 18, s. 7 ; 55 Geo. III. c 51, s. 24). For the sake of convenience, however, the word " county" will be used in the following pages, to denote the entire class of these aggregate districts. * But see also s. 117 of that Act, as to the continued liability of certain Boroughs to contribute towards County expenditure. — And 8 & 9 Vict. c. Ill, s. 23. 104 THE COUNTY RATE. If any question as to the boundary of any two such '' counties" arise, or, in the judgment of the justices, is Ukely to arise, provision is made by the 56 Geo. III. c. 49, ss. 2, 3, 4, and 6, for the settlement of the point in dispute, by a committee of justices, consisting of two from each of the counties ; or if they cannot agree, by some person to be appointed by them as referee. The boundary so fixed, however, has no vaHdity for any other purpose than that of raising the County Rate. It may be mentioned, that the 7 and 8 Vict. c. 61, passed in 1844, annexed all detached parts of counties to the counties in which they are locally situated. The subordinate districts, among which the Rate for each county is to be subdivided, are " every parish, township, and other place, whether parochial or extra-parochial," within its limits (55 Geo. III. c. 51, s. 1 ). The 1 and 2 Geo. IV. c. 85, s. 1, provides for certain cases of parishes or other places, situated partly in one county, and partly in another ; enabling the Justices of each such county, to raise the Rate in that part which lies within their own juris- diction, but still giving them no power to act beyond it. The enact- ments applicable to the determination of the boundaries of parishes, and similar districts, have been already explained at length, in treating of the " Poor Rate."* But although the Rate is to be assessed, as a general rule, on every parish, township, and place, within the county; the 55 Geo. III. c. 51, s. 1, expressly provides that it shall not extend to " any places situate within the limits of any liberties or franchises having a separate jurisdiction, which before the passing of this Act, were subject to rates in the nature of County Rates imposed and assessed by the justices of the Peace for such liberties or franchises, or which were exempt from the Rates of the county in which they lie, either in the whole or in part ; provided such exemption shall have been created by or derived from grant, charter, or any special local Act of Parliament."' All the essential parts of the process of making the Rate, so far as the aggregate district is concerned, are to be performed by the justices ; for it rests with them to determine the total amount to be raised, to apportion that amount among the subordinate districts according to the principles laid down in the statutes, and for that purpose to ascer- tain the value of the properties in those districts respectively, on which the apportionment is to be assessed. Such ministerial parts of the process as they do not perfoim themselves, must of course be done by their officers under their direction. It has been already mentioned * See •* Poor Rate," antp, jiage 18. THE COUNTY RATE. 105 that, under the 8 and 9 Vict. c. Ill, the justices may appoint a com- mittee " for the purpose of preparing fair and equal County Rates." The Rate so prepared is to be submitted to the justices in Quarter Session ; and when allowed and confirmed by them, " the same shall be taken to be made ; and shall be valid, legal, and effectual, to all intents and purposes, notwithstanding any irregularity may have arisen in the making thereof, and notwithstanding the officers of any parish or place may have omitted to make the returns hereinbefore mentioned ; subject, nevertheless, at all times, to appeals against the same, as hereinafter provided" (s. 15). In these cases public notice of the Quarter Session at which the Rate will be considered, must be given in the manner already described;* but with reference to all proceedings relating to the assessment, application, or management, of County Rates, the 4 and 5 Will. IV. c. 48, obliges the justices of every county, county of a city, and county of a town, to transact such business publicly and in open court, and to give two weeks' previous notice, in two local newspapers, of the time and place of holding their sessions for that purpose. The imposition of the Rate in the several subordinate districts, is left to be eflfected by the overseers or other officers, in the manner to be presently described in relation to the ' Levy of the Rate." The 55 Geo. III. c. 51, s. 1, requires that the pound-rate, when fixed by the justices, shall be publicly declared by them. The 8 and 9 Vict. c. Ill, s. 15, enacts that, when the Rate prepared by the committee of justices has been allowed and confirmed in Quarter Session, copies shall be printed, and sent to every acting justice for the county, and to the overseers, constables, or other persons charged with the collection of the County Rate, in every parish and place within the county. AMENDMENT OF THE RATE. It would seem that the Rate itself may be removed by writ oi cer- tiorari into the superior courts. The 18th section of the 12th Geo. II. c. 29, recognizes the possibility of its being quashed or discharged o n such a writ; and the 21st section expressly provides that no such writ shall be granted, to remove any county Rate, unless the motion be made in the first week of the next term after the time for appealing from such Rate has expired, nor unless it be made to appear to the court that the merits of the question will by such removal come pro- * See antty page 102. 106 THE COUNTY RATE. perly in the judgment of the Court. The s?ime section also requires that, before the writ is allowed, sufiBcient security shall be given to the county treasurer, in the sum of 100/., for the prosecution of the writ with effect, and for the payment of the costs to be ascertained by the Court, in case the Rate be confirmed. If the 13th Geo. II. c. 18, s. 5, applies to the case of a County Rate, the writ must be moved for within six calendar months after the making of the Rate, and six days' notice in writing (to be proved on oath) must be given to the justices. The Rate is not to be quashed or vacated for want of form only. The charges attending its removal are to be defrayed out of that or any subsequent rate ; subject, apparently, to the recovery of the costs in case of its confirmation by the Court. This proceeding, which directly affects the Rate itself, is distinct from the indirect remedy, which may be obtained by a similar wri% for the removal of the judgment of the justices on an appeal. If the overseers, or other officers or persons charged with the collec- tion of the Rate, in any parish or place ; and also in cases occurring under the 8th and 9th Vict. c. Ill, if any inhabitant thereof; deem such parish or place aggrieved by the Rate, they may appeal to the justices of the county. The first provision on this subject was con- tained in the 12th section of the 12th Geo. II. c. 29; but as that pro- vision, though not directly repealed, has been virtually superseded by the enlarged enactments of subsequent statutes, it need not be further adverted to. The grounds on which the appeal may be brought are thus enumerated in the 55th Geo. III. c. 51, s. 14: — " Whether it be on account of the proportions assessed upon the respective parishes, townships, or places, being unequal ; " Or on account of some one or more of them being without suffi- cient cause omitted altogether from the Rate ; " Or on account of such (^. e. the appellant) parish, township, or place, being rated at a higher proportion of the pound sterling accord- ing to ths fair annual value of the rateable property therein ; " Or on account of some other parish or parishes, township or townships, place or places, being rated at a lower proportion of the pound sterling according to the fair annual value of the rateable pro- perty therein, than has been fixed and declared by the justices of the peace of the said county in sessions assembled, as the basis of the rate of the said county ; " Or on account of any other just cause of complaint whatsoever." The recent statute, 8 and 9 Vict. c. HI, enables an appeal to be brought against any Rate made under its provisions. The following THE COUNTY RATE. 107 enumeration of the grounds of such appeal (s. 16) will be observed to be somewhat different from the foregoing : — " Whether it be on account of some one or more of them (the parishes and places in the county ?) being without sufficient cause omitted altogether from the Rate ; ** Or on account of such {i. e. the appellant) parish, township, or place, being rated on a sum beyond the full and fair annual value of the property therein liable to be assessed toward the County Rate ; " Or on account of some other parish or parishes, township or town- ships, place or places, being rated on a sum less than the full and fair annual value of the property therein liable to be assessed toward the County Rate." The appeal under either statute must be confined to such part of the rate as affects the particular parishes or places involved in the grounds of the appeal.* It must be brought at the next Quarter Ses- sion held after the making of the Rate ; and notice must be given to the parties concerned. The 57th Geo. III. c. 94, s. 2, requires 14 clear days' notice to be given " to the parties against whose rate the appeal is to be made, the Clerk of the Peace of the County, and the Hundred Constable." Under the 16th section of the 8th and 9th Vict. c. Ill, it would seem that, where the Rate is appealed against on the gi'ound of the omission of any parish or place, or on the ground of any parish or place being rated at less than the full and fair annual value, 21 days' notice must be given to the overseers or other officers thereof; but that, where the appeal rests on the ground that any parish or place is rated on a sum beyond the full and fair annual value, 21 days' notice must be given to the Clerk of the Peace of the County. * There is some perplexity in the pliraseology of the statutes on tliis point. The 55 Geo. III. c. 51, s. 14, enacts tliat it shall be lawful for the overseers, &c., to ap- peal " against such part of the Rate only as may affect the parish or parishes * * * omitted altogether from the Rate." The 8 and 9 Vict. c. Ill, s. 16, uses similar expressions — " against such part of the Rate only as may affect the parish or parishes * * * omitted altogether from the Rate;" and again — " where any overseer * * * appeals against the Rate on any other parish or place, on account of the same being altogether omitted from such Rate." It is difficult to understand what particular part of the Rate, more than any other part, — or, indeed, how any part of the Rate at all — can be said to affect a parish which is wholly omitted from it. Nor does it seem to be a very accurate mode of expression to speak of the Rate on a parish, when the ground of ap^ eal is supposed to be, that the Rate does not in fact include such parish. The legislature probably intended in such cases to confine the scope of the appeal to the particular places alleged to be improperly omitted ; in other words, to restrict the question to the propriety or impropriety of that omission. A similar difficulty in the wording of the statutes occurs in regard to the notice of the appeal. 108 THE COUNTY RATE. By the 22iid sect, of the 55 Geo. III. c. 51, persons paying, or liable to pay, towards the Rate, are rendered competent to be witnesses in any appeal or other proceeding under this Act. The provisions of the 55 Geo. III. c. 51, relative to the valuation of the rateable properties,* are applicable to the determination of questions of that kind arising on appeals (s. 1 1). The 8 and 9 Vict. c. Ill, enacts, that the justices, instead of hearing the appeal, may, on the application of either the appellant or the respondent, order a survey and valuation to be made of the parishes or places concerned, appoint proper persons for that purpose, and adjourn the appeal to some subsequent Session (s. 17). The necessary powers are conferred by the Act upon the persons so appointed (s. 17); and provision is made for the infliction and enforcement of penalties on persons wil- fully resisting or obstructing any overseer, collector, surveyor, or other person, in the execution of his duties under the Act (ss. 18, 19). The expenses attending such survey and valuation are to be deemed costs in the appeal, and to abide the event of it accordingly (s. 20). The survey and valuation are to be reported to the Session fixed for receiving them ; and the justices are thereupon to proceed, as in other cases, to hear and determine the appeal (s. 17). After hearing the appeal, the justices may either confirm such parts of the Rate as were appealed against, or may correct any irregu- larities, inequalities, or omissions, in such manner as may appear to them fair and just; but they may not quash the Rate, in regard to any other parish or place than such as may have been involved in the appeal, unless they deem it necessary to make an entirely new Rate. (12 Geo. II., 0. 29, s. 12 ; 55 Geo. III., c. 51, s. 14 ; 8 and 9 Vict., c. Ill, s. 16.) The 4th section of the 57th Geo. III., c. 94, directs the costs of the appeal to be borne and paid by such respective parishes, town- ships, places, and persons, or such of them, and in such proportions, as the justices shall award and order. Under the 20th section of the 8th and 9th Vict., c 111, the justices *' may order the costs in and about such appeal (as may be brought under that Act) to be paid by either party, appellant or respondent, as they in their discretion may think fit ; but where any appeal is made on the ground that any parish, township, or place, is rated on a sum beyond the full and fair aimual value of the property therein ; if the Court before which such appeal is heard determine in favour of the appellants, such Court * See ante, page 99. THE COUNTY RATE. 109 shall ascertain the costs and charges incurred by such appellants in and about such appeal, and shall order the Treasurer of the County Rates to pay the same to such appellants out of the public stock of the county in his hands." The judgment of the justices in Quarter Session, on any such appeal, is removable into the superior Courts by writ of certiorari. Tiie enactments already mentioned in connexion with the removal of the rate itself by certiorari^ appear to be likewise applicable to this proceeding. It is provided by the 18th section of the 12th Geo. II., c. 29, that if the Rate be quashed or discharged on writ of certiorari^ or otherwise, no action or suit shall be commenced or prosecuted against any person employed in its collection, for any money pre- viously received on account of it ; and that the sums of money paid in such case by any parties assessed, shall either be returned or allowed to them in the next rate. The 57th Geo. III.,c. 94, s. 2, enables the Rate to be recovered pending an appeal ; but, at the same time, requires any sum that may have been overpaid by any parish or place after the notice of appeal, to be returned, if the rate be quashed or lowered. LEVY OF THE RATE. Although the Rate is to be assessed by the justices directly on the several parishes and other places in the county, it is not to be levied in the same manner. Before the passing of the 7th and 8th Vict., c. 33 (19 July, 1844), the high constables of the respective hundreds were engaged in its collection ; but that statute abolished their intervention, and substituted in their stead the administrative machinery created under the Poor Law Amendment Act of 1834. As, however, the provisions of the 7th and 8th Vict., c. 33, do not come into operation in any hundred, until a vacancy occurs in the office of high constable there, it is necessary to advert to the course of proceeding prescribed by the previous Acts. In their general scheme, they may be said to require that the rate shall be collected by the high constables of the several hundreds in each county, from the overseers or other officers of the respective parishes and places within such hundreds, the amount assessed upon each parish or place being ultimately collected by the overseers or other officers^ from the individual ratepayers liable to contribute towards it. The 12th Geo. II., c. 29, s. 1, directed that the Rate should be collected by the high constable of the hundreds and divisions within 110 THE COUNT V RATE. the county, from the several parishes and places therein. But as there were found to be some parishes and places, over which high constables had no jurisdiction, it was provided by the 57th Geo. III., c. 94, s. 5, that in all such cases the justices should issue their warrants for collecting the rate to one or more of the con- stables of such parishes or places, who should thereupon levy and pay the rate in the same manner, and subject to the same penalties as high constables. The justices in Quarter Session are to issue warrants to the high constables, requiring them to collect the Rate from the overseers or other ofEcers within their respective divisions, and specifying a time at which they shall pay the Rate so collected to the county treasurer. In these warrants, the justices are also bound to limit the time within which the overseers or other officers shall make their payment to the high constable ; and to direct the high constables to issue warrants from themselves to the overseers or other officers, calling upon the latter to levy the rate assessed on the respective parishes and places, and pay the same within the time limited in the warrants of the justices. The high constables must therefore issue their own warrants accordingly, and proceed to collect and recover tlie rate in the manner to be presently mentioned. If any high constable neglects or refuses so to demand and levy the rate, the justices in Quarter Session may commit him to prison until he cause it to be done. After receiving the rate, the high constables are to pay it over to the county treasurer at the time appointed by the justices, and the treasurer's receipt shall be a sufficient discharge to them. Provision is indirectly made for the enforcement of this obligation, which will be noticed more specifically under the head of " Ac- counts," in relation to tlie recovery of balances (12 Geo. 11., c. 29, ss. 6, 8; 55 Geo. III., c. 51, s. 12.) Moreover, whenever the jus- tices think fit, they may require security from any high constable ; and if he neglect or refuse to give such security, they may direct the over- seers or other officers of any parish or place to pay the quota of such parish or place to the county treasurer (55 Geo. Ill,, c. 51, s. 19). The most numerous and important of the subordinate districts contributing to the rate are parishes and other places in which Poor Rates are raised. Even in these, however, the Rate is not levied universally on one uniform plan ; and a further diversity is occasioned by places in which there is no Poor Rate. In parishes and other places raising Poor Rates, the general course of proceeding marked out by the statutes requires that the THE COUNTY RATE. JH high constahle shall issue his warrant, as already stated, to the overseers of the poor ; either giving it to them personally, or leaving it at their dwelling-houses, or affixing it on the church- doors of the parish or place (12 Geo. II., c. 29, s. 2). The Act of the 12th Geo. II., c. 29, directs the overseers to pay the sum demanded* to the high constable (whose receipt shall be a suffi- cient discharge to theni) out of the money collected for the relief of the poor of such parish or place (s. 2). The 55th Geo. III., c. 51, however, enacts that the overseers shall raise the sum " by an equal rate or assessment upon all and every the several estates and property rateable to the relief of the poor" within the parish or place, "such rate or assessment to be paid by the occupier or occupiers for the time being of such estates or rateable property as aforesaid" (s. 12). These two provisions appear to leave it in the discretion of the overseers to pay the amount out of the proceeds of the Poor Rate, or to raise a separate Rate (payable by occupiers only) for the purpose. If the overseers neglect or refuse to pay the amount demanded within the time limited, it may be levied by the high constable, under the warrant of one justice of the peace, by distress and sale of the goods and chattels of the defaulters, the overplus, after deducting the attendant charges, being returned to the owners (12 Geo. II., c. 29, s. 2 i 55 Geo. III., c. 51, s. 12). There are some exceptions to this mode of proceeding. With respect to parishes and places raising Poor Rates, in the northern counties (Northumberland, Cumberland, Westmorland, Lancashire, Cheshire, Derbyshire, Yorkshire, and Durham), the justices, if they think it convenient, may order the sum assessed on any such parish or place, to be paid by and levied on the petty constable, in the same manner as in |;laces where no Poor Rate is raised (12 Geo. II. c. 29, s. 4). In any case " where the Poor Rate doth not apply separately and distinctly (?) to the parish, township, or place," the justices, if they think it convenient, may order the sum assessed on such parish or place, to be paid by and levied on the overseers (?) or petty con- stables, in the same manner as in places where no Poor Rate is made (55 Geo. III. c. 51, s. 13). Where any parish or place is partly within a county, and partly within a borough not subject to the County Rate, the justices of such county may appoint some person or persons to act as overseer or overseers, in that part of the parish or * It also directs them to pay the sum within 30 days ; but this is apparently superseded by the 55th Geo. III. c. 51, s. 12, which empowers the justices to fix the time for payment. 112 THE COUNT V RATE. place which lies within the county, for the purposes of the collection of the County Rate ; and every person so appointed shall, for such purposes, be subject to the same regulations and penalties as overseers (1 Vict. c. 81, s. 3). In any parish or place, which lies partly in one county and partly in another, but in which one entire Poor Rate is made for the whole, the justices of each county are empowered to raise the Rate in the part within their own jurisdiction ; and the overseers or other officers are bound to act in the matter accordingly, although not resident within such jurisdiction (1 and 2 Geo. IV. c. 85, s. 1). The 3rd sect, of the 12 Geo. II. c. 29, makes provision " in case no Rate is or shall be made for the relief of the poor in any parish, township, or place ;" terms which seem to include any parish in which no Poor Rate happens at the time being to be made, as well as any extra-parochial place in which no Poor Rate can lawfully be made. In any such case, the justices may direct the sum assessed on the parish or place, to be rated and levied thereon, by the petty constables or other peace officers, '* in such manner as money for the relief of the poor is by law to be rated and levied;" and to be demanded, of, paid by, and levied on, such petty constables or other peace officers, in the same manner as is required to be observed with regard to over- seers in parishes. Under the 56 Geo. III. c. 49, s. 1, the justices may appoint proper persons, in extra-parochial and other places where no Poor Rate is made, for assessing the property therein liable to County Rate, and collecting and paying over such Rate. The persons so appointed need not be resident m the extra-parochial or other place ; 1 and 2 Geo. IV. c. 85, s. 2.— (vSee also the 8th sect, of the 55 Geo. III. c. 51). Provision is made, by the 1 and 2 Geo. IV. c. 85, ss. 3-5, for the recovery of the Rate, by warrant of distress, not only in the place in which the assessment is made, but in any other place, whether in the same or any other county. This provision applies to any person " assessed" or " liable to pay," any County Rate, or any proportion thereof; but it is not clear whether it is confined to the overseers or other officers responsible, in the first instance, to the high constable, or extends to the individual ratepayers, from whom the Rate is eventually collected. Any person finding himself aggrieved by any such distress, may appeal to the next Quarter Session. The effect of an appeal or writ of certiorari upon the levy of the Rate, has been already adverted to, in relation to the " Amendment of the Rate." * * See antey page 109. THE COUNTY RATE. 113 The costs of levying the Rate are regulated by the 57 Geo. III. c. 93, and the 7 and 8 Geo. IV. c. 1 7. ^ Such is the general outline of the course to be followed under the Acts in force prior to the 7 and 8 Vict. c. 33. The preamble of that statute, however, recited that " the constitution of Boards of Guard- ians for parishes and unions of parishes for the administration of the laws for the relief of the poor in England, together with the appointment of treasurers holding funds contributed by such parishes, affords great facility for the collection of County Rates, Hundred Rates, Police Rates, and other like rates, authorized to be levied in counties or parts of counties ; and it is expedient to relieve high con- stables from the duties of collecting and paying to the county trea- surer the said rates." In accordance with these views, the Act directs that, on the occurrence of a vacancy in the oflSce of high con- stable of any Hundred,* the justices of the county, whenever they make a County Rate, Police Rate, or any other Rate, leviable like County Rates, " shall" order precepts in a certain form to be issued to the guardians* of every union,* of which any parish* is situate within the limits of their commission, stating the sum assessed for each such Rate on each parish in the union, the whole of which parish is situate within those limits, and requiring the guardians, within a specified time, to pay the aggregate amount of such sums to the county treasurer ; and also to the guardians of every single parish situate within the same limits, stating the sum assessed on such parish for each such rate, and requiring the guardians, within a specified time, to pay the aggregate amount of such sums to the county trea- surer (s. 1 .) These precepts may be sent by post, as registered letters ; and shall be valid as to any parishes within the limits of the commis- sion of the Justices, although the guardians' place of meeting be not within such limits (ss. 1 and 6). The guardians are to raise the money in the same way as the sums they require for the relief of the poor. If, in compliance with any such precept, the treasurer of the guardians, or any person on his or their behalf, tender to * It is proper to explain that, in this statute, the word " Hundred" includes any district in the nature of a Hundred, by whatever name denominated ; ** Parish," includes any place, parochial or extra-parochial, which maintains its own poor, or for which a separate Poor Rate may be made ; " Union," includes any number of parishes united under the 4 and 5 Will. IV. c. 76, or under the 22 Geo. III. c. 83, or under any local Act ; and " Guardians," any Board of Guardians acting under the 4 and 5 Will. IV. c 76, and the visitors, guardians, directors, managers, acting guardians, vestrymen, or other officers in a Union, acting under any general or local Act, in the administration of relief to the jx)or (7 and 8 Vict. c. 33, s. 9). I 114 THE COUNTY RATE. the county treasurer the aggregate amount of all the sums specified therein, the latter shall receive such amount, and give a receipt for it accordingly ; and if no more than the sum or sums assessed on any parish or parishes for any Rate or Rates be tendered, together with a copy of the precept, he shall likewise receive the amount so tendered, and give a receipt for it, notwithstanding that any other sums mentioned in the precept remain unpaid ; but he shall not receive less than the sum assessed on any such parish for one such Rate. The county treasurer's receipt is declared to be a good discharge for any such payment (s. 1). If the guardians do not make the payments required on behalf of any parish, within the time limited, the justices in Quarter Session may issue their warrant (which may be sent by post as a registered letter, s. 6.) to the overseers, or to the petty constables or other officers or persons empowered to rate and levy the County Rate therein, requiring them to collect and pay to the county treasurer, within a specified time, the Rate or Rates charged on such parish, together with an addition to such Rate or Rates in the proportion of one shilling to every ten. This additional sum is to be applied and dis- posed of in like manner as the County Rate. The overseers, or other officers, or persons, may reimburse themselves, as well for the addi- tional sum as for the original amount of Rate or Rates, out of the moneys which they are respectively empowered by law to rate and levy for such Rate or Rates ; but they are forbidden to receive any compensation for their trouble or expenses in such cases (s. 2). If they refuse or neglect to comply with the requirements of the war- rant, any justice of the county, on the complaint of the clerk of the peace, or of the county treasm-er, may, by warrant under his hand, levy the amount due by distress and sale of the offender's goods. And the justices in Quarter Session may pay out of the County Rate, reasonable compensation to any person employed in making such com- plaint, or in obtaining, drawing, or executing such warrant (s. 3). If the default of any parish in a union, and the consequent levy of the additional sum just mentioned, arise from the circumstance of the guardians of the union having applied the money in their hands belonging to such parish, to the use of some other parish or parishes, it is provided that the guardians shall reimburse such parish for the additional sum, and for all costs incurred, out of the moneys of the other parish or parishes, which may next thereafter come into the hands of the guardians ; the amount being charged to the other parishes, where there are more than one, in proportion to the defi- THE COUNTY RATE. II5 ciencies in tlieir respective contributions to the union fund, on the day on which the precept should have been obeyed (s. 4.) The 5th sect, of the Act provides for certain cases, to which the fore- going provisions are inapplicable; namely, the case of every parish not comprised in any union, and in which the laws for the relief of the poor are not administered by a board of guardians, — the case of every parish comprised in ^ union, the guardians of which are not empowered to relieve the poor, — the case of every parish comprised in a union, or placed under a board of guardians, of which a part only is situated within the limits of the commission of any justices, for which part no separate Poor Rate is levied, — and the case of every place not main- taining its own poor, but liable to the payment of County, Police, or other similar Rates. In these cases, the justices in Quarter Session, as soon as any vacancy occurs in the office of high constable of any Hundred, " may" issue their warrants (which may be sent by post, as registered letters, s. 6), to the overseers, petty constables, or other officers or persons empowered by law to rate and levy County, Police, or other Rates, requiring them to pay the amount of such Rates to the county treasurer, or to transmit it to him in such manner as the justices may direct, within a specified time, without the agency or intervention of any high constable: the same remedy being made available against such officers or persons, for default in these cases, as now by law exists against them for neglecting to pay on the warrant of ithe high constable (s. 5). CUSTODY AND EXPENDITURE OF THE RATE, The justices of every county are empowered to appoint some person resident therein to be their Treasurer ; and to remove any person so appointed, and appoint another in his stead, as. they think fit. They may remunerate him for his services ; but are bound to require him, before entering on the duties of his office, to give sufficient security for its faithful execution. (12 Geo. II. c. 29, ss. 6 and 11 ; 55 Geo. III. c. 51, s. 17). The duties of high constables, ;guardians, and others, as to the payment of the sums collected into the hands of the county treasurer, have already been noticed in treating of the *' Levy of the Rate.'* The money thus entrusted to his custody, is to be deemed and taken to be the public stock of the county ; and is to be paid by him to such personsas the justices may direct, for the purposes to which such public stock maybe applicable by law. (12 Geo. II. c. 29, s. 6). i2 116 THE COUNTY RATE. ACCOUNTS. The persons accountable for the moneys received and paid in respect of the Rate, are the county treasurers, the several high con- stables, and the petty constables and other persons empowered to levy the Rate, or to receive any sum^ to be applied to the purposes of the Rate. (12 Geo. II. c. 29, ss. 7, 8, and 17). The County Treasurer is required to keep books of entries of the several sums received and paid by him ; and to deliver to the justices, at every Quarter Session, accompanied by proper vouchers, a true and exact account (on oath, if required by the justices) of every sum so received and paid, distinguishing the particular uses to which the money has been applied. (12 Geo. II. c. 29, s. 7). In addition to the proceeds of the Rate, there are other funds applicable in aid of the county stock ; such as penalties directed by certain statutes to be so appropriated, and private bequests for particular objects, for example, the maintenance of bridges ; and these collateral revenues, it would seem, should be included in the treasurer's account. The payments to be included are such as the treasurer maybe duly authorized to make ; his authority for making them is the order of the justices ; and it is expressly provided, by the 12th Geo. II. c. 29, s. 9, that " the dis- charges of the said justices of the peace, or the greater part of them, by their orders made at their respective General or Quarter Sessions to such treasurer or treasurers, shall be deemed and allowed as good and sufficient releases, acquittances, or discharges, in any court of law or equity, to all intents and purposes whatsoever." The 8th section of that Act speaks of the treasurer's account being '* passed" by the justices in Quarter Session ; but their powers for auditing it are not very clearly defined. The account and vouchers, after being so passed, are to be deposited with the clerk of the peace, or other similar officer ; and to be kept among the records of the county, for in- spection by any justice, as occasion may require, without fee or reward. By the 18th section of the 55th Geo. III. c. 51, the treasurer is di- rected (under penalty of 50/. in case of omission) to publish in some newspaper usually circulating in the county, *' a true and accurate abstract of the account of his receipts and expenditures under their several heads, for the year immediately preceding the publication of such abstract, signed by the justices of the peace who shall have audited the same." The 12th Geo. II. c. 29, section 8, directs that the several high constables shall, if required to do so, account to the justices in Quarter THE COUNTY RATE. 117 Session, in the same manner as the county treasurer, for the Rates they are respectively authorized to levy or expend. The matter of their accounts will comprise the sums which in accordance with the warrants of the justices, they ought to collect from the overseers or other persons, and pay over to the county treasurer ; and also any sums which they may receive from the treasurer, under the direction of the justices, to be applied to the purposes of the County Rate. The treasurer's receipts are declared to be sufficient discharges to the high constables (s. 9). If any high constable neglect or refuse to render such account to the justices, they may commit him to prison, until he does. The accounts and vouchers of the high constables, when passed by the justices, are to be deposited with the cleik of the peace or other oflBcer, and preserved for future inspection, as in the case of those of the county treasurer. The same enactment (s. 8) also provides for the imprisonment of any high constable refusing or neglecting to pay over to the treasurer, on the order of the justices, any sums that may appear to be due from him on such accounts. It has been mentioned that the justices may require any high constable to give security. Under the l7th section of the Act, the same obligation to account to the justices, is extended to jpetty constables^ and other persons empowered to levy the Rate, or to receive any sums to be applied to the purposes of the Rate ; and where any such person has any money remaining in his hands, the justices are empowered to enforce the production of such accounts, and the payment of balances due thereon, by the same remedies as in the case of high constables. A special provision is made, in the 4th and 5th Vict. c. 49, s. 2, for the appointment, by the justices in Quarter Session, of a person to keep a separate account of the receipts and payments under that Act (which relates to the repair and improvement of county bridges), so as to show what interest is growing due, and what principal money has been discharged, and remains due. This account, so adjusted, is to be delivered to the justices at any (?) Quarter Session, 118 I/: ^. ^z Section 11. -THE COUNTY POLICE RATE. ORIGIN, OCCASION, AND PURPOSES OF THE RATE. • j This Rate is of very recent origin. In the year 1839, an Act, the ^ <^-fy \ 2nd and 3id Vict. c. 93, was passed, " for the establishment of -• ^- ^ I county and district constables by the authority of justices of the peace.'' The 20th section of that Act directed that the expenses of putting it in execution should be paid out of the County Rate. But in the following year, that provision was repealed, by the 3rd section of the 3rd and 4th Vict. c. 88 ; which enacted that the expenses should be defrayed by means of a separate " Police Rate." The formation of a police establishment under these statutes, is not compulsory on any county, but is left to the discretion of the justices. Whenever it appears to the justices of any county, in Quarter Session, *' that the ordinary officers appointed for preserving the peace are not sufficient for the preservation of the peace, and for the protection of the inhabitants, and for the security of property, within the county," they may report on the subject to one of Her Majesty's principal Secretaries of State, and with his consent proceed to appoint constables, and carry into effect the provisions of the Acts, either throughout the whole, or only in part of the county. (2 and 3 Vict. c. 93, 8s. 1 — 5, and 19). If, at any time after such adoption of the Acts, the justices in Quarter Session consider the police establishment no longer needed, they may report that opinion lo one of Her Majesty's prin- cipal Secretaries of State, provided that six months' notice of the in- tention to consider the subject have been given, and that three-fourths of the justices present concur in the report \ and if the Secretary of State approve of the discontinuance of the police establishment, it shall be discontinued accordingly, and any balance of Police Rates remaining after payment of all expenses incurred, shall be carried to the account of the County Rate. (3 and 4 Vict. c. 88, s. 24). The purpose of the Rate is to provide for the payment of the expenses incurred in putting these Acts in execution (3 and 4 Vict., c. 88, s. 3), such as the salaries and allowances payable to the C 'Vic/rrX constables, and the cost of their clothing, accoutrements, and other 'J a*Bf I necessaries (2 and 3 Vict., c. 93, ss. 18 and 20), and the expense 3o\ ^^ providing and maintaining station-houses and strong rooms, for THE COUNTY POLICE RATE. 119 which purpose the justices may purchase lands and tenements, and borrow money, at interest, on the security of the Rate, to be repaid in 20 years (3 and 4 Vict., c. 88, ss. 12, 13). IMPOSITION OF THE RATE. The kinds of property on which the Rale is to be assessed are de- scribed in the 3rd section of the 3 and 4 Vict. c. 88, as " all messuages, lands, tenements, and hereditaments, liable to the County Rate." It would seem, also, that the classes of persons liable to pay the Rate are the same as those contributing to the County Rate, both as regards the officers of parishes and other places, from whom the Rate is collected in the first instance, and also as respects the individual ratepayers on whom the charge finally rests. The 3rd and 4th Vict., c. 88, s. 3, directs that the Rate shall be assessed on "the full and fair annual value" of the property liable to be rated ; but under section 4 this rateable value is to be com- puted by the justices, " according to the last valuation for the time being acted upon in assessing the County Rate, or Liberty Rate, or Rate in the nature of a County Rate (if any), to which such property is rateable ; unless, in the case of any liberty or franchise * * * , the justices of the county in which such liberty or franchise * * * ig situated, shall be dissatisfied with such valuation." If, however, the last valuation for the County Rate does not express " the full and fair annual value" of the properties, it does not appear that the jus- tices can depart from it, in assessing the Police Rate, save in the ex- cepted cases. In those cases it would seem to have been intended by the Act, that the justices should assess the Rate upon the liberty or franchise, according to what they might deem the full and fair annual value of the property therein; but this is by no means clear (see the 3rd and 4th Vict., c. 88, s. 8, which will be referred to more specifically, in relation to the " Levy of the Rate.") No express limit is placed to the amount of the Rate, which must be determined by the justices, according to the exigencies of the oc- casion. The scale of the Rate is regulated by the 3rd section of the Act, which directs that the justices " shall make a fair and equal Police Rate," and for that purpose shall assess and tax the whole district for which the constables are appointed, rateably and equally, according to a certain pound rate of the full and fair annual value " of the properties to be assessed. The principal districts in which the constables may be appointed, and the Rate raised, are the several "counties" in England and 120 THE COUNTY POLICE RATE. Wales, including in the word " county" not only counties at large, but every riding and division of a county having a separate Quarter Session of the peace, or separate County Rate (2 and 3 Vict., c. 93, ss. I and 28). All liberties and franchises, others than boroughs under the Municipal Corporations' Act, 5 and 6 Will. IV., c. 76, are to be considered " as forming part of that county by which they are surrounded ; or if partly surrounded by two or more counties, then as forming part of that county with which they have the longest common boundary" (2 and 3 Vict., c. 93, s. 27),* and the justices of such liberties and franchises are not empowered to appoint any constable therein (3 and 4 Vict., c. 88, s. 34). The justices of a county have no authority to appoint any constable in any borough under the Municipal Corporations' Act, nor to charge any such borough, having a separate Quarter Session of the Peace, with any of the expenses of the Acts ; but the police establishment of any county may, nevertheless, be consolidated with that of any in- corporated borough situated therein or adjoining thereto, by agree- ment between the justices of such county and the council of such borough (2 and 3 Vict., c. 93, s. 24 ; 3 and 4 Vict. c. 88, ss. 14, 15). With regard to parishes and places watched under the Lighting and Watching Act, 3 and 4 Will. IV., c. 90, and under local Acts, provision is made for their being brought under the establishment of the county police, on notice given by the chief constable (3 and 4 Vict., c. 88, ss. 20—26). The 2nd section of the 3rd and 4th Vict., c. 88, after reciting " whereas many populous towns are situated in more than one county ; and also the boundary of many counties is so irregular that parts thereof, although not wholly separated from the main body, may yet be more conveniently united, for the purposes of the Act, with some neighbouring county," enables the justices of any two or more neighbouring counties to transfer for those purposes any parts of their several counties, from one jurisdiction to the other. Counties, however, are not the only districts contemplated by these statutes. Constables may be appointed, and the rate raised, * A similar provision is made in the same clause, with reference to detached parts of counties lying in other counties ; but this, as well as the provisions in the 3 and 4 Vict. c. 88, relating to the mode of raising the Rate in such detached parts, apyjears to be superseded by the Act 7 and 8 Vict. c. 61, which, from and after the 20th October, 1844, annexed for all purposes (with certain exceptions) every part of any county which was then detached from the main body of such county, to that county of which it was considered a part for the purposes of the election of knights of the shire, under the 2 and 3 Will. IV. c. 64. THE COUNTY POLICE RATE. 121 in portions of counties, under certain circumstances. In any county which is divided for the purpose of returning members to Parliament the justices may, if they think fit, appoint two chief constables for such county (2 and 3 Vict., c. 93, s. 4), and thereupon order that separate accounts be kept of the expenses of the force under each chief constable, and that Police Rates be assessed and levied separately upon the districts of each chief constable, and applied separately to the expenses of the force therein (3 and 4 Vict., c. 88, s. 25). Instead of appointing constables for the whole of any county, the justices, with the ap- proval of one of the Secretaries of State, may appoint constables for any division of the county for which Special or Petty Sessions are held, or for any number of such divisions ; but in the latter case, if the divisions adjoin, a separate police establishment shall not be formed for each, but only one establishment for the whole. A district so formed, whether of one or more divisions, is thereupon to be dealt with under the Acts, as if it were a county (2 and 3 Vict., c. 93, s. 19). Or the justices may, with the like approval, form any number of contiguous parishes or places into districts for the purposes of the Acts, each such district to contain a collective population of not less than 25,000 persons, and to be dealt with as if it were a county (3 and 4 Vict., c. 88, s. 29). There is yet another arrangement available. The justices of any county, with the approval of one of the Secretaries of State, may divide the county, or any part of it, into police districts, consisting of such parishes and places, or parts of parishes and places, as appear to them most convenient ; and thereupon the expenses of putting the Acts in execution in the county, or part thereof, so formed into districts, shall be classed under two heads — general expenditure, and local expenditure; the former to be defrayed in common by all the districts, and the latter (consisting principally of the salaries and clothing of the constables) to be defrayed by each district separately ; and the Police Rates shall be assessed and levied in each such district accordingly (3 and 4 Vict., c. 88, ss. 27, 28). The justices in Quarter Session are to make the Rate for the county or other district (3 and 4 Vict., c. 88, s. 3) ; but the Act is silent as to its publication. AMENDMENT OF THE RATE. The Act 3 and 4 Vict., c. 88, makes no provision whatever for any appeal against the Rate. But there is an expression in the 122 THE COUNTY POLICE RATE. 8th section, which appears to assume that some right of appeal against it does in fact exist, though what the nature and extent of that right may be there is nothing to indicate. The 8th section, in providing for the levy of the Rate in liberties and franchises, enacts that the Rate may be levied in any liberty or franchise by the like methods, " and subject to the same right of appeal," as if such liberty or franchise were part of the county. It is not easy to give any effective interpretation to the words quoted. LEVY OF THE RATE. The 5th section of the 3rd and 4th Vict., c. 88, directs that the Rate shall be collected '' from the persons who are liable to con- tribute thereunto with and as part of the County Rate." The same section adds — "And the warrants issued by the justices to the high constables, and by the high constables to the overseers and others required to collect the County Rates, shall distinguish between the Rates to be levied from those places which are liable to the Police Rate in that county, and those which are not liable thereunto, and shall state how much is levied for the County Rate, and how much for the Police Rate, and the said Rates shall be levied accordingly." The provisions of the more recent statute, 7 and 8 Vict., c. 33, as to the mode of collecting and recovering County, Police, and other similar Rates, to be adopted on the occurrence of a vacancy in the office of high constable of any hundred, have already been de- scribed so minutely, in treating of the County Rate, that it will pro- bably be sufficient to refer the reader to that description. * A special mode of proceeding is pointed out, in the 3rd and 4th Vict. c. 88, ss. 6-9, for the purpose of obtaining the sum which ought to be contributed towards the Police Rate of any county, by any liberty or franchise^ not contributing to the County Rate of sach county. In these cases the justices of the county may issue a warrant, requiring the treasurer or other person having the receipt of any Liberty Rate, or Rate in the nature of a County Rate, levied in the liberty or franchise, to pay to the county treasurer the amount men- tioned in the warrant (which warrant shall specify the rate in the pound at which such amount is computed) ; and the sum required shall be paid accordingly, within 40 days (s. 6). And in order to reimburse the treasurer or other person by whom the payment is made, * See ante, page 113. f These clauses also refer to detached parts of counties; but with respect to such districts, see the note on page 120. THE COUNTY POLICE RATE. 123 the justices of the liberty or franchise may levy a Police Rate with and as part of any Liberty or other Rate to which such district is liable, in like manner as the Police Rate may be levied in any county (s. 7). If the amount dem^d^d' by the warrant be not paid within 40 days, or if there be no person to whom such a warrant can be directed, or if there be no Liberty Rate, or Rate in the nature of a County Rate, raised in the liberty or franchise,, or if the justices of the county are dissatisfied with the valuation on which any such Liberty or other Rate is assessed, or if for any other reason they deem it more convenient, the justices of the county may levy upon any liberty or franchise the full amount of the Police Rate demandable therefrom ; and for that purpose shall have within such liberty or franchise the same powers as they have within the limits of their own commission for the levying of County Rates. It is further provided, that such Police Rate may be levied in the liberty or franchise, by the like methods as if it were part of the county, and within the hundred or other similar division, in which it is locally situated, or with which it has the longest common boundary ; the high constable of such hundred or division, and the overseers of the poor, or other persons to be appointed by the justices of the county for the occasion, in the several parishes and places in the liberty or franchise, being ren- dered subject to the same obligations, and liable to the same penal- ties, as they would be in respect of the same matter, if the liberty or franchise were part of the county, and within the hundred or division (s. 8). For the more effectual attainment of these objects power is given to the county treasurer, or any person authorized by him, to inspect and copy, without payment of any fee, any County Rate made for the liberty or franchise, and any returns relating to such rate ; and a penalty not exceeding 10/, is imposed on any person having the custody of those documents, and refusing to permit such inspection (s. 9). CUSTODY AND EXPENDITURE OF THE RATE. It would seem, from the 23rd section of the 2nd and 3rd Vict, c 93, that the county treasurer is to have the custody of the money raised by the Rate, and under the direction of the justices, to conduct its expenditure. The same section empowered the justices to " order such allowance as they shall think reasonable, to be paid out of the general stock of the said county, to the said treasurer, for his trouble in the execution of this Act." It is doubtful whether the 3rd section 124 THE COUNTY POLICE RATE. of the 3rd and 4th Vict. c. 88, leaves this remuneration of the trea- surer chargeable on the County Rate, or transfers it to the Police Rate. ACCOUNTS. The first Act, 2 and 3 Vict. c. 93, which directed the expenses to be paid out of the County Rate, required the county treasurer to keep a separate account thereof. The second Act, 3 and 4 Vict. c. 88, which directs the expenses to be paid by means of a separate Police Rate, contains no express provision as to the treasurer's ac- count ; but as, under section 35, so much of the two Acts as are not inconsistent are to be construed together as one Act, the requisitions of the 2nd and 3rd Vict c. 93, upon this subject, would probably be held to apply to the Police Rate. If so, the county treasurer is required to keep a separate account of the several sums by him received and paid for the purposes of the Acts, for the whole county, or any district of it, as the case may be (2 and 3 Vict. c. 93, s. 23 ; 3 and 4 Vict. c. 88, ss. 25, 28, 29). In addition to the proceeds of the Rate, the receipts to be so accounted for will apparently include certain fees and allowances payable to the constables in certain cases (3 and 4 Vict. c. 88, s. 17), and one-half of the penalties imposed on the constables for voting or unduly inter- meddling in the election of Members of Parliament (2 and 3 Vict, c. 93, s. 9). It has Jilready been mentioned that, where police dis- tricts are formed under sections 27 and 28 of the 3rd and 4th Vict. c. 88, the expenditure is required to be classed under two heads, "General" and " Local." The treasurer is bound to produce his account to the justices at every Quarter Session, who are to examine and audit it, their allowance being a sufficient discharge to him. On its being allowed and passed by them, it is to be deposited with the clerk of the peace, to be kept among the records of the county. Under the 16th section of the 3rd and 4th Vict. c. 88, " Local Constables" may be appointed for parishes and other places; and the 1 7th section provides for the settlement of a table of fees and allow- ances to be paid to such constables. The latter section also enacts, that *' whenever any duty, for which any such fee or allowance shall have been settled, shall be performed by one of the constables ap- pointed under the 2 and 3 Vict. c. 93, the amount thereof shall be accounted for and paid to the treasurer of the county, or such other person as shall be appointed by the justices to receive the same, and shall be applied towards defraying the expenses of putting the said Act in execution." By the 18th section, it is required that the justices THE COUNTY POLICE RATE. 125 of every Petty Sessional Division " shall take care that full, true, and particular accounts be kept of all such fees and allowances within their division ; and shall once in every quarter of a year cause an account, with all proper vouchers for verifying the same, to be de- livered to the treasurer of the county, or other person appointed to receive the same." The 2nd and 3rd Vict. c. 93, s. 18, enacts, that the allowances to be made to the chief constable for extraordinary expenses " shall be examined and audited by the justices of the county m Quarter Sessions assembled." It is not apparent whether these allowances should come before the justices, for examination and audit, in the shape of pay- ments in the treasurer's accounts ; or in a special account to be sub» mitted by the chief constable to the justices. 126 Sectiow Ml.— the shire-hall RATE. THE RATE. In the year 1826, an Act (7 Geo. IV. c. 63), was passed, ^* to provide for repairing, improving, and rebuilding Shire Halls, County Halls, and other buildings for holding the Assizes and Grand Sessions, and also Judges' Lodgings throughout England and Wales." The provisions of the Act may in other respects be sufficiently effectual for the attainment of its objects ; but with regard to the mode of raising the necessary funds, its language is far from explicit. The statute (s 3) provides for " the altering, enlarging, repairing, or improving, of any Shire Hall, County Hall, or other building accustomably made use of for holding the Assizes, or Grand or other Sessions of the Peace, or any lodgings for the accommodation of His Majesty's Judges of Assize ; " the pulling down of any such Shire Hall, County Hall, or other building, or lodgings, or any part thereof; " the building of any new Shire Hall, County Hall, or other build- ing, or lodgings of His Majesty's Judges, or any part thereof, in lieu of any building, or any part of any building, which shall be so pulled down ;" — And in furtherance of these purposes, empowers the justices of any county, riding, or division (but not of any city or town corporate), to enter into such contracts, and purchase such houses, lands, tenements, or hereditaments, as may be requisite. It also enables two justices, in case of accidental injury to any such building as is abovementioned, to order its immediate reparation. These justices are to report the matter to the next Court of Quarter Sessions ; and the Court may thereupon " order the payment of such sum or sums of money as in the opinion of such Court shall appear to have been properly expended in such repairs." (s. 9.) It is not apparent from what fund this payment should be made ; unless it can be considered as provided for by the lOth and 1 1th sections of the Act. Under these sections, if the amount of any estimate approved by the justices for the building, rebuilding, repairing, improving, or enlarging, any Shire Hall, &c., exceed one-half the amount of the ordinary annual assessment for the Rate of the county, riding, or division (reckoned on an average of such Rate for the preceding seven THE SHIRE HALL RATE. 127 years), the justices in Quarter Session may borrow the money '* on , cU-^ '^ mortgage of such Rate, by instrument in the form contained in the x^i^^^j schedule to this Act annexed." According to that form, the justices Aujjj^. " mortgage and charge all the Rates to be raised within the said Jfc Pi^ county, &c., under the description of County Rates, by the laws now \qri^,£i. ' in being, with the payment of the sum." It would seem, therefore, that, although the money is to be borrowed in the first instance, it ' must be ultimately paid out of the County Rate ; especially as the justices are expressly empowered, by the 11th section, "to charge the Rate to be raised upon such county, &c., not only with the interest of the money so borrowed, but also with the payment of such further sum as shall ensure the payment of the whole of the sum borrowed within 14 years." But the sentence which immediately follows this provision in the 11th section, appears to lead to a different conclusion. It enacts as follows : — " And such sums shall be assessed on the county, riding, or divi- sion, in such manner as County Rates are directed to be assessed under the laws in force for that purpose ; and shall be paid and applied under the direction of the justices, in discharge of the interest, and of so many of the principal sums on the said securities as such money will extend to discharge in each year * * * . and the justices * * * shall make orders for assessments in due time, so as to provide for the regular payment thereof." These terms appear to require that the money shall be raised by a separate Rate, and not paid out of the County Rate. On the other hand, the section merely directs that the sums shall be " assessed" in the same manner as County Rates ; and does not point out in what way they are to be *Mevied." Having regard to this omission, and to the form of the mortgage, which charges the repayment on the County Rate, the intention of the Legislature seems at least open to considerable doubt. ACCOUNTS. Under sect. 11, the justices are required to appoint a proper per- son to keep an exact and regular account of all the receipts and pay- ments under the authority of the Act, in a book or books, separate and apart from all other accounts. This distinct account is to be adjusted and settled in such manner that it may be easily seen what interest is growing due, what principal money has been discharged, and what remains due. It is to be submitted at every Quarter Session 128 THE SHIRE-HALL RATE. to the justices, who are required carefully to inspect it, and to make such orders for carrying the Act into effect as they may think fit. The section further provides that, if the person so appointed, has at any time neglected to perform what is required of him by the Act or by the justices, " or has not duly and without delay applied all money in his hands to the purposes directed by this Act," he shall forfeit a sum equal to one-half the amount of the money not so applied. The introduction of the clause respecting the n on- application of the money, seems to show that the person referred to is to be entrusted with the custody and disbursement of the proceeds of the Rate ; but no allusion whatever is made to this point, in that part of the section which contains the authority for his appointment. 129 Section IV.— THE COUNTY LUNATIC ASYLUM RATE. THE RATE. The first statute which authorised the Q.stablishraent of County Lunatic Asyhims for the reception of pauper lunatics (the 48th Geo. in. c. 96), was passed in the year 1808. Several Acts in furtherance of the same object were subsequently passed from time to time ; and in the year 1828, these various enactments were repealed, their provisions revised and amended, and the entire law for the future regulation of the matter consolidated into one statute, the 9th Geo. IV. c. 40. During the last session of Parliament, in 1845, this statute was itself repealed, and its place was supplied by the 8th and 9th Vict. c. 126. The important object of providing and maintaining a sufficient number of well-managed asylums for the lunatic poor, is the pur- pose which the Legislature has had in view in these enactments. Asylums have been provided in some counties and boroughs, under the 9th Geo. IV. c. 40, and the previous statutes ; but in many parts of the country no such asylums exist, and the 8th and 9th Vict. c. 126, accordingly renders it compulsory to provide one in every county and borough* throughout England and Wales. The word '* County," as used in this Act, includes not only counties in the ordinary sense, but ridings and divisions of counties, counties of cities, and counties of towns (s. 84). Moreover, the Act directs that every borough in which at the time of its passing there were not six justices besides a recorder (s. 4), and also every city, town, liberty, parish, place, or district, which is not a borough or part of a borough within the meaning of the Act (s. 81), shall, for all the purposes of the Act, be annexed to the adjacent county. The 33rd section enacts that, in order to defray the expenses in- curred ** for any of the purposes of this Act, f or the said Act hereby * See " Borough Lunatic Asylum Rate,"/)os<, page 153. f Where a pauper in an asylum has been declared to be chargeable to a county, under s. 59, and the justices have made an order for the costs of his admission and maintenance, under s. 63, the county treasurer is required to pay such costs " out of any moneys which may come into his hands by virtue of his office." It would seem, however, that this charge should be defrayed out of the separate Rate to be raised under the Act, as an expense incurred by (he county for one of the purposes K 130 THE COUNTY LUNATIC ASYLUM RATE. repealed (the 9th Geo. IV. c. 40), the justices of every county, in Quarter Sessions, shall assess and tax a General County Rate or Rates upon such county," and " fix a sum or rate to be contributed by all places whatsoever within such county (other than any borough being within such county, or by this Act for the purposes thereof annexed thereto), and whether such places shall or shall not be liable to con- tribute to an ordinary County Rate." The Rate, therefore, is to be a separate Rate, distinct from the County Rate, but apparently assessed in the same manner, though possibly extending over a larger district in many instances. And it is to be " collected, levied, and recovered, in the same manner, and by the same powers, authorities, ways, and means, and under the same penalties, as any ordinary Rate for such county may by law be collected, levied, and recovered" (s. 33). By sections 34-38, provision is made for enabling the justices of any county, where the sum required exceeds 5,000/., or in the case of a city, &c. annexed to the county 2,000/., to borrow the money, at interest not exceeding bl. per cent, per annum, on the security of all or any of the rates to be made under the authority of the Act, either alone or jointly with all or any other of the Rates of the same county ; the loan to be repaid by annual instalments, within 30 years. In those cases in which a borough having less than six justices is annexed to a county, the justices of the county are to fix the sum to be contributed by such borough towards the expenses of the asylum ; and such sum is to be raised by a Borough Rate to be made in like manner as is directed by the Municipal Corporations Act, 5th and 6th Will. IV. c 76, or to be paid out of the borough fund, as the council think fit (s. 4).* ACCOUNTS. No provision appears to be made for keeping any accounts in re- lation to this Rate, except where the money is borrowed. In that of the AcC. See also s. 72 as to the expenses of the discharge and removal of any such pauper from the asylum. But tlve intention of the statute upon this point is by no means clear. Possibly the 33rd sect., in speaking of " any of the purposes of this Act," refers merely to the providing and maintaining of the asylums. By 8, 43, the justices are empowered to grant retiring pensions to the officers of the asylums ; and it is expressly declared, that they " may order the payment out of the Rates lawfully applicable to the building or repairing such County or Borough Lunatic Asylum." * See " Borough Lunatic Asylum Rate," post, page 153. THE COUNTY LUNATIC ASYLUM RATE. 131 case, the justices of the county are required to appoint a proper person to keep an exact and regular account of all receipts and pay- ments in respect of the principal moneys borrowed and the interest thereof, in a book or books separate and apart from all other accounts. This account, duly adjusted and settled up to the time being, is to be delivered annually into court, at some General or Quarter Session for the county; and the justices there assembled are carefully to in- spect it, and to make such orders as to them seem meet (s. 36). k2 132 Section V.— THE COUNTY BURIAL RATE. The Act of the 48th Geo. III. c. 75 (passed in 1808), after reciting in its preamble that *^ no provision hath yet been made by the laws now in force for providing suitable interment in churchyards or parochial burying-grounds for such dead human bodies as may be cast on shore from the sea by wreck or otherwise, in that part of the United Kingdom called England, and it is expedient that provision should be made for the decent interment of such bodies," proceeds to make provision accordingly, for the burial of such bodies, by the churchwardens or overseers of the parishes, or by the constables or headboroughs of the extra-parochial places, where they are found thus cast on shore. The expenses incurred in carrying the Act into effect are to be paid, in the first instance, by the churchwardens, overseers, constables, or headboroughs, respectively (s. 5) ; and are to be repaid to those officers by the county treasurer, on the order of any one justice of the county (s. 6). The 14th sect, of the Act is as follows : — " And for defraying the expenses of the removal and burial of such body or bodies as aforesaid, and all other expenses necessary for the execution of this Act, " Be it further enacted, *'That the justices of the peace at the General or Quarter Sessions may cause such sums of money as shall be necessary for all or any of the purposes aforesaid, to be raised in the same manner as Rates are directed to be raised by an Act made in the 12th year of the reign of His late Majesty King George II., intituled * An Act for the more easy assessing, collecting, and levying of County Rates.' " These terms seem to require that the necessary sums shall not be paid out of the County Rate, but shall be raised by means of a separate Rate ; and it may be questioned whether this separate Rate must not be raised according to the provisions of the 12th Geo. II. c. 29,* unaffected by the enactments of subsequent statutes. * See ante, " County Rate." 133 Section VI.— THE HUNDRED RATE. The original Hundred Rate belongs to the most ancient form of our local taxation, as existing at the period when the three descriptions of districts — towns or tithings, hundreds or wapentakes, and counties — constituted parts of one complete system, for the levy and expendi- ture of local imposts. Although hundreds and wapentakes still exist, they do not now play so important a part in relation to these matters as formerly ; and the Hundred Rate, as raised under the common law, may now be considered obsolete. Nevertheless, this Rate may still be levied on certain occasions, and for certain purposes, according to the provisions of the 7th and 8th Geo. IV. c. 31, passed in the year 1827. That statute provides for the payment of full compensation to persons damnified by the felonious demolition, pulling down, or destruction, wholly or partly, of certain descriptions of property, by persons riotously and tumultuously assembled together (s. 2) ; and also for the payment of the costs incurred by the high constables in respect of any action brought against the Hundred for such compen- sation (s. 7). The descriptions of property to which the statute refers, are, any church or chapel, or any chapel for the religious worship of persons dissenting from the Established Church, duly registered or recorded ; any house, stable, coach-house, out-house, warehouse, office, shop, mill, malt-house, hop-oast, barn, or granary; any building or erection used in carrying on any trade, or manufacture, or branch thereof, or any machinery, whether fixed or moveable, pre- pared for or employed in any manufacture or branch thereof; any steam-engine or other engine for sinking, draining, or working any mine, or any staith, building, or erection, used in conducting the busi- ness of any mine, or any bridge, waggon-way, or trunk for conveying minerals from any mine ; and also any fixture, 'furniture, or goods whatever, in any such church, chapel, house, or other building or erection (s. 2). By a subsequent Act, the 2nd and 3rd Will. IV. c. 72, every threshing-machine, whether fixed or moveable, together with any erection or fixture in or about or belonging to it, is brought within the operation of the 7th and 8th Geo. IV. c. 31. The provisions of the Act are made applicable not only to every hundred, wapentake, ward, or other district, in the nature of a 134 THE HUNDRED RATE. hundred, by whatever name denominated (s. 2), but Ukewise to every county of a city or town, and every liberty, franchise, city, town, or other such place (s. 12). In the case of hundreds and other similar districts, and of such liber- ties, franchises, cities, towns, and places as contribute to the County Rate, but not as being part of any hundred, the payments authorised by the Act are to be made by the county treasurer, but ultimately borne by the hundred, or other district or place in which the damage occurs. When occasion arises, the justices of the peace for the county, riding, or division, at their General or Quarter Sessions, shall direct the necessary sums to be raised on the hundred, or other district or place, " over and above the General Rate to be paid by such hundred or district [or other place], in common with the rest of the county, riding, or division, under the Acts relating to County Rates ; and such sum or sums shall be raised in the manner directed by those Acts, and shall forthwith be paid over to the Treasurer" (ss. 7 and 14). In the case of counties of cities and towns, and of such liberties, franchises, cities, towns, and places, as do not contribute to the County Rate, different courses are to be pursued, according to circumstances. Where there is, in any such place, a rate in the nature of a County rate, or a fund applicable to similar purposes, the payments authorised by the Act are to be made out of such rate or fund, by the treasurer or other officer having charge of its collection or disbursement. But where there is no such rate or fund, the pay- ments are to be made out of the rate or fund for the relief of the poor* of the particular parish, township, district, or precinct in which the offence was committed, by the overseers or other officers having the collection or disbursement thereof. The Act contains no directions as to keeping or rendering any accounts in reference to the Hundred Rate. * See " Poor Rate," atite, page 7. 135 Section VII.-THE BOROUGH RATE. The power to raise this Rate is derived from the Act, which was passed in 1835, " to provide for the regulation of Municipal Corpo- rations in England and Wales." The 92nd section of that Act (5 and 6 Will. IV. c. 76) provides for the payment of certain ex- penses out of '* the Borough Fund," in the boroughs to which the Act applies ; but it also enacts that, in case the " Borough Fund" shall not be sufficient for that purpose, a " Borough Rate" may be raised to meet the deficiency. The purposes to which the " Borough Fund" is applicable, and for which the " Borough Rate" is consequently available, are de- scribed in the 92nd section in effect as follows : — The payment of the lawful debts of such boroughs, contracted before the passing of the Act, with interest thereon. See also 6 and 7 Will. IV. c. 104, s. 1 ; and 7 Will. IV. and 1 Vict. c. 78, s. 28. The payment of the salaries of mayors, recorders, police magistrates, town clerks, and treasurers, and all other officers whom the borough councils may appoint. The payment of the expenses incurred in preparing and printing burgess lists, ward lists, and notices, and in other matters attending elections in such boroughs. The payment of the expenses of the prosecution, maintenance, and punishment of offenders in boroughs having separate courts of ses- sions of the peace (see s. 113 of the Act); and the payment of the sums to be contributed by such boroughs to the county, in respect of the costs of the prosecution, maintenance, and punishment, con- veyance, and transportation of offenders (see s. 114). The payment of the expense of maintaining the Borough Jail, House of Correction, and corporate buildings [see also the 5th and 6th Vict. c. 98, ss. 3-5]. The payment of the borough constables [but see the " Borough Watch Rates," post, page 144]. The payment of all other expenses necessarily incurred in carrying the Act into effect, and not otherwise provided for. The same section directs that the proceeds of the " Borough Rate" shall be paid over to the account of the '* Borough Fund," and " shall 136 THE BOROUGH RATE. be applied to all purposes lo which, before the passing of this Act, a Borough Rate or County Rate was by law applicable in such Bo- rough or County.'* In some statutes subsequently passed, express directions are given for the payment of certain charges out of the Borough Fund or Rate :— Expenses of Coroners' Inquests, — 7 Will. IV. and 1 Vict. c. 68, s. 3. Maintenance of lunatics suspected of crime, — 1 and 2 Vict. c. 14, s. 2 ; and of insane prisoners, — 3 and 4 Vict. c. 54, s. 2. Expenses of taking the Census of the Population, in 1841, in certain places, — 5 Vict. c. 9, s. 2. Charges incurred beyond the sums received under the " Act for the regulation of the care and treatment of Lunatics, — " 8 and 9 Vict. c. 100, s. 38. Expenses of removing paupers from England to Scotland, Ireland, or the British Isles, in the case of parishes not in any Union, and not containing a population of more than 30,000, — 8 and 9 Vict. C.117, s. 5. IMPOSITION OF THE RATE. The 92nd section of the 5th and 6th Will. IV. c. 76, enacts that, in order to raise the amount estimated by the council of any borough as being needed to supply the deficiency of the Borough Fund, " The said council is hereby authorised and required, from time to time, to order a Borough Rate in the nature of a County Rate to be made within their borough ;" " And for that puppose, " The Council of such borough shall have within their borough all the powers which any justices of the peace assembled at their Ge- neral or Quarter Sessions in any county in England have within the limits of their commission, by virtue of the 55th Geo. III. c. 51 ; or as near thereto as the nature of the case will admit, except as is here- inafter excepted ;* and all warrants required, by the said Act to be issued under the hands and seals of two or more justices, shall in like case be signed by the mayor, and sealed with the seal of the borough." It will be observed that, although this enactment confers on the Borough Council the power to raise the Rate within the borough, it gives no authority to the overseers or other oflScers to levy the re- quisite sums in the several parishes and places. This omission was * This exception relates exclusively to appeals against the Rate. THE BOROUGH RATE. 137 supplied by the Act 7 Will. IV. and 1 Vict. c. 81, which provided that these sums should either be paid out of the Poor Rate, or raised by means of a separate Rate. « It appears to be the general intention of these provisions, that the Borough Rate should be assessed on the same kinds of property, and the same classes of persons, as the County Rate; and that the rateable value of the properties so assessed should be ascertained by the borough council, on the same principles and by the same methods as are required to be observed by justices of the peace in the case of the County Rate, under the 55th Geo. III. c. 51. Apparently, there- fore, the provisions of the recent statute, 8 and 9 Vict. c. Ill, relating to the assessment of the County Rate, do not apply to the Borough Rate. The periods at and for which the Rate may be made, as well as its amount, are controlled by the condition that it can only be levied to meet a deficiency in the Borough Fund. Subject to that condition, the borough council are to raise it, '^ from time to time," as occasion may require. The proportions in which the subordinate districts may be called upon to contribute towards it must apparently be determined in the same manner as in the case of the County Rate. The aggregate districts within which the Rate may be raised, are the boroughs named in the Schedules A. and B. appended to the Muni- cipal Corporations Act.* Their boundaries are settled by the 7th and 8th sections of that statute, amended by the 6th and 7th Will. IV. c. 103. The subordinate districts are the parishes, townships, and extra-parochial places, within those boundaries respectively ; with respect to parishes, and other places partly withiij. and partly beyond the boundary-line, the Rate can only be levied in that part which lies within the limits of the borough (7 Will. IV. and 1 Vict. cc. 78 and 81). For the aggregate district the Rate is to be made by the borough council ; for the subordinate districts, by the overseers or other officers of the several parishes and places, as will be explained more fully in relation to the " Levy of the Rate." AMENDMENT OF THE RATE. The 92nd section of the 5th and 6th Will. IV., c. 76, which autho- rises the borough council to make the Rate, contains an express * These schedules contain the names not only of boroughs, strictly so called, but of cities, ports, cinque ports, and towns corporate. They are all, however, referred to in the Act by the term " Borough." See s. 142. 138 THE BOROUGH RATE. proviso to the effect " that such council shall not be empowered to receive, hear, or determine any appeal against such Rate." The same section, nevertheless, enables " any person" who thinks himself aggrieved by the Rate, to appeal against it in the manner therein prescribed. Under the 55th Geo. III. c. 51, however, an appeal against the County Rate could not be brought by any indivi- dual ratepayer as such, but only by the overseers or other officers acting on behalf of some parish or place aggrieved by the Rate. The Courts have decided that the same rule applies to appeals against the Borough Rate, although the 92nd section refers to " any person" aggrieved (Reg. v. the Recorder of Bath, 9 Adol. and Ellis, 871).* The course to be pursued by the appellant differs, according as the Rate is made for a borough having a recorder, or otherwise. In the former case, the person deeming himself aggrieved may appeal to the Recorder at the next Quarter Session for the borough, who is empowered to hear and determine the matter, and award relief, '* as in the case of an appeal against any County Rate." His decision, however, cannot be removed into the superior courts by certiorari (see sect. 132; and Reg. v. the Justices of Rippon, 7 Adol. and Ellis, 417). If there be no Recorder for the Borough, the appeal must be made to tht justices at the next Quarter Session for the county within which the borough is situate, or whereunto it is adjacent; and such justices may hear and determine the matter, and award relief, " as in the case of an appeal against any County Rate." LEVY OF THE RATE. It would seem that the Rate, as far as the aggregate district is con- cerned, must be levied according to the same general scheme as is marked out by the 55th Geo. III. c. 51, for the levy of the County Rate; some variations in detail being nevertheless rendered necessary by the different circumstances of the two cases. The 92nd section of the 5th and 6th Will. IV. c. 76, enacts that, for the purpose of raising the Rate, the Borough Council shall have all the powers which justices of the peace in counties possess under the above-mentioned statute, or as near thereto as the nature of the case will admit ; " and all warrants required by the said Act to be issued * Under the 8th and 9th Vict. c. 1 1 1, s. 16, " any inhabitant " may appeal against a County Rate made in pursuance of that Act ; but its provisions do not appear to extend to Borough Rates. See " County Rate,' ante, page 106. THE BOROUGH RATE. I39 under the hands and seals of two or more justices, shall in like case be signed by the mayor, and sealed with the seal of the borough." This latter direction, as to issuing the warrant under the hand of the mayor and with the corporate seal, is reinforced by the 5th section of the 6th and 7th Will. IV. c. 104, which also provides that, *' in every case in which, in a matter relating to the County Rate, a war- rant is required to be directed to, or issued by, a high constable, such warrant may, in a like matter relating to the Borough Rate, be directed to, or issued by, the high constable of the borough, or any borough officer of the like description, or by any person or persons who may have been, or may hereafter be, appointed by the council of the borough, for the purpose of collecting the said Borough Rate."* It has been mentioned that the 92nd section of the Municipal Cor- porations Act omitted to provide for the raising of the Rate in the subordinate districts^ though it empowered the borough council to make it for the entire borough. This omission was supplied by the Act of the 7th Will. IV., and 1st Vict. c. 81. The 1st section of that Act provides that the borough council, on making the Rate, " may order the churchwardens and overseers of every parish or place within which such Rate may be levied, or such other persons as by law may make a Poor Rate for any such parish or place, to pay the amount of such part or portion of such Rate for which such parish or place respectively shall be liable, out of the Poor Rate made and col- lected, or to be made or collected, for such parish or place." If, how- ever, the council consider it more expedient to adopt the alternative of a separate Rate, the section enables them to do so, in the following terms: — " Or the said council, instead of ordering such church- wardens and overseers, or other persons, to pay the same out of the Poor Rate, may order them to make and collect a certain pound Rate upon and from the occupiers or possessors of all rateable pro- perty within such parish or place, for the amount of the Rate for which such parish or place may be liable as aforesaid." This sepa- rate Rate was probably intended to resemble the Poor Rate in the mode of its imposition, though it must be observed that the persons liable to pay it are described as " the occupiers or possessors" of the rateable properties. How far it may be collected in the same manner as the Poor Rate is not apparent ; but the section expressly * The provisions of the 7th and 8th Vict. c. 33, relative to the collection of the Coionty Rate without the intervention of the high constables, do not apply to the Borough Rate. 140 THE BOROUGH RATE. enacts that, if any person liable to contribute towards it refuse or neglect to do so, the amount due from him may be levied upon his goods by distress, under warrant from the mayor, or from any two justices of the peace of the borough. If the churchwardens, over- seers, or other persons as above described, fail to comply with the order of the borough council (whether it be for payment out of the Poor Rate or out of the separate pound Rate), the amount required may be levied off their goods by distress, under warrant from the mayor, or from any two justices of the peace of the borough. This is the course of proceeding in parishes and places in which Poor Rates are levied, and which are situated wholly within the boun- dary of the borough. But there are cases to which that method is not adapted ; those of extra-parochial places which, though lying wholly within the borough, have no overseers and no Poor Rate, and those of parishes and other places, whether parochial or extra-paro- chial, which lie partly within and partly without the limits of the borough. In these cases the borough council are to appoint proper persons to act as overseers for " making, levying, and collecting " the Rate, in such extra-parochial places, or in those parts of such parishes or places which are within the borough, and to which the Rate is to be exclusively confined. The persons so appointed are invested with the same powers, and subjected to the same regulations and penalties, with reference to the Rate, as overseers (7 Will. IV. and 1 Vict. c. 78, s. 29 ; and c. 81, s. 3). Further provision is made, by an Act of last Session (8 and 9 Vict. c. 110), for the raising of the Rate in parishes and places lying partly within and partly beyond the borough boundary. In that part of the parish or place which is within the borough, the per- sons appointed to act as overseers may levy the sum required, by an equal Rate (to be called a " District Rate"), upon all the property within such part, which, if such part were a parish, would be rateable to the relief of the poor. This District Rate is to be paid by the *' occupiers" of such rateable property ; and the persons appointed to act as overseers are invested, in relation to it, with the same powers as overseers have for making, assessing, collecting, and recovering Poor Rates (s. 1). It is to be allowed by two or more justices of the borough, and to be published like a Poor Rate (s. 2). Any person aggrieved by it may appeal against it to the recorder (if there be one) at the next Quarter Session for the borough ; or if there be no recorder, to the justices at the next Quarter Session for THE BOROUGH RATE. 141 the neighbouring county ; and the recorder or the justices shall deal with the matter as in the case of an appeal against a Poor Rate (s. 3). Persons assessed in such District Rate may be excused by the borough council from payment, on their application to be so dis- charged, and on proof of their inability, through poverty, to pay (s. 5). The persons appointed to act as overseers may, by warrant from two justices of the borough, levy the amount due from every person refusing to pay, together with the costs and charges, by distress and sale of his goods ; in default whereof, he may be com- mitted to jail by any two such justices until payment be made (s. 7). The District Rate shall not, in any case, exceed twopence in the pound beyond the Rate in the pound at which the Borough Rate is laid by the council ; and any surplus remaining after payment of the latter shall be handed over to the borough treasurer, to go towards the next Borough Rate, the persons appointed to act as overseers being liable to account for the District Rate in the same manner, and subject to the same penalties, remedies, and proceed- ings as officers of the borough council (s. 4). This statute also authorizes the borough council to appoint some one person, or some two persons, to act as overseer or overseers for "making, levying, and assessing" District Rates within any two or more of the parts of parishes or places, or within all the parts of parishes or places, lying within the borough, without regard to the residence of such person or persons (s. 8). The persons appointed to act as overseers for raising District Rates may be paid such allowances or remuneration as the council think fit (s. 8). The costs of levying the Rates in all the foregoing cases are regulated by the 57th Geo. III. c. 93, and the 7th and 8th Geo. IV. c. 17. CUSTODY AND EXPENDITURE OF THE RATE. The borough council are required to appoint in every year a fit person — being neither a member of the council nor town-clerk of the borough— to be the treasurer of the borough, taking from him such security, and allowing to him such remuneration, as they think fit (5 and 6 Will. IV. c. 76, s. 58). He is to receive the pro- ceeds of the Rate, which are to be carried to the account of the borough fund (s. 92); and he is also to make the required dis- bursements, in pursuance of the orders of the borough council, or of other sufficient authority (s. 59). 142 THE BOROUGH RATE. ACCOUNTS. The borough council are not liable to submit their accounts to any other authorities for audit ; but the *7th Will. IV. and 1st Vict. c. 78, s. 44, provides for the removal of their orders for payment of money, by writ of certiorari, into the Court of Queen's Bench, and empowers that Court, according to its judgment, to disallow or confirm (with costs) any order so removed, and the council are required to transmit to one of the Secretaries of State, before the 1st of March in each year, a statement of all moneys received and expended on account of the mayor, aldermen, and burgesses of the borough, within the year preceding the last audit of such receipt and expenditure. These statements are to be made in such form and manner as the Secretary of State may direct, and an abstract of them, under general heads, is to be laid before both Houses of Parliament, during their sitting, in the same year in which such statements are transmitted (6 and 7 Will. IV. c. 104, s. 10 ; 7 Will. IV. and 1 Vict. c. 78, s. 43). The borough treasurer is bound to keep true accounts of all sums of money by him received and paid, and of the several matters for which such sums have been so received and paid, such accounts being open, at all seasonable times, to the inspection of the alder- men or councillors of the borough. With regard to the audit of the accounts, provision is made by the 37th section of the 5th and 6th Will. IV. c. 76, for the election of two auditors in every year by the burgesses ; and, by the 93rd section, it is directed that the treasurer shall submit his accounts, with all vouchers and papers relating to them, in the months of March and September in every year, to the auditors so elected, and to some member of the council named by the mayor, for the purpose of being examined and audited. The powers of the auditors are not defined ; but the statute directs that " if the said accounts are found to be correct, the auditors shall sign the same." After the audit in the month of September in every year, the treasurer is to make out in writing, and cause to be printed, a full abstract of his accounts for the year. The rate- payers of the borough are entitled to inspect this abstract, and, on payment of a reasonable price, to obtain copies of it (s. 93). In addition to the account thus required of him by the 93rd section, the treasurer is also bound, under section 60, to render an account of his receipts and payments, with proper vouchers, to the THE BOROUGH RATE. I43 borough council, or to any person authorised by them, " at such times during the continuance of his office, or within three months after the expiration of his office, and in such manner as the said council shall direct," subject to imprisonment for wilful refusal or neglect. It is further incumbent on him to " pay all such moneys as shall remain due from him to the treasurer for the time being, or to such person as the said council shall authorise to receive the same." In case of default, such moneys may be levied by distress and sale of his goods ; and if sufficient distress cannot be found, he may be imprisoned for not more than three months (s. 60). Where the Borough Rate is paid out of the Poor Rate, the overseers or other officers will be obliged to account for it as part of the latter Rate. But where it is raised in parishes or other places, by means of a separate Rate, they appear to be under no obligation to keep or render any accounts in relation to such separate Rate, except in the case of a "District Rate" levied under the 8th and 9th Vict. c. 110, which statute (s. 4) expressly enacts that every person collecting such District Rate shall be liable to account as an officer appointed by the council of the borough in or for any part of which he shall act, and shall be liable to the same penalties, remedies, and proceed- ings, in all respects, for refusing or neglecting to account and pay over the moneys from time to time remaining in his hands, to which other officers appointed by the council are liable." With regard to these liabilities, see the 60th section of the 5th and 6th Will. IV. c. 76, referred to above. 144 Section VIIL— THE BOROUGH WATCH RATES. ' ORIGIN, OCCASION, AND PURPOSES OF THE RATES. The 92nd sect, of the Municipal Corporations Act (5 and 6 Will. IV. c. 76, passed in 1835), which authorised the levy of the Borough Rate, provided also for the raising of a Watch Rate, in the following terms : — " In every case in which, before the passing of this Act, any Rate might be levied in any borough, or in any parish or place made part of any borough under the provisions of this Act, for the purpose of watching solely by day or by night, or for the purpose of watching by day or by night conjointly with any other purpose, ** It shall be lawful for the council to levy a Watch Rate * * * ; and for that purpose, the council shall have all the powers hereinbefore given to the council in the matter of the Borough Rate." In the year 1839, however, an Act (the 2nd and 3rd Vict. c. 28) was passed " for more equally assessing and levying Watch Rates in certain Boroughs," the preamble of which ran as follows : — *' Whereas, by reason of the restrictions contained in an Act [the 5th and 6th Will. IV. c 76], the Watch Rate authorised by the said Act to be levied upon those parts of the boroughs within the pro- visions of the said Act, which are regularly watched, is insufficient for that purpose ; and the deficiency in many cases is paid out of the Borough Rate, to which all parts of the borough, whether or not regu- larly watched, are liable." To remedy this inconvenience, the Act empowered the Council of any borough named in the schedules to the Municipal Corporations^ Act, to levy a Watch Rate, in the manner and under the conditions therein specified. But in the following year, it was discovered that the intention and effect of this statute were not clearly understood ; and an Act, the 3rd and 4th Vict. c. 28, was passed accordingly, with a view to " explain and amend" it. In consequence of the doubts referred to in the pre- amble of this amending Act, it was declared that the 2nd and 3rd Vict. c. 28. " shall not apply or be deemed to apply to any borough in which the borough fund is sufficient, with the aid of the amount only of Watch Rate, which could be raised under the provisions of the 5th and 6th Will. IV. c. 76, and without the aid of any Borough Rate, to THE BOROUGH WATCH RATES. I45 defray the expense of the constabulary force of the borough, together with all the other expenses legally payable out of the Borough Fund." From these enactments, it would seem that two distinct Watch Rates are leviable in boroughs that come within the scope of the Municipal Corporations Act ; of which Rates one derives its origin from the 92nd section of that Act ; the other, from the provisions of the 2nd and 3rd Vict. c. 28 ; and apparently, the latter can only lie resorted to on the occasion of the former being insufficient. The purpose of the Rates is to defray the expenses of watching the borough ; apparently, under the Act of Will. IV., either by day or by night, but under the Act of Vict, both by day and by night. It will be convenient, in these pages, to designate the former as the " First Watch Rate," the latter as the " Second Watch Rate." IMPOSITION OF THE RATES. The Acts which authorize the raising of the '* First Watch Rate," are far from giving distinct or detailed directions with regard to the mode of imposing it. The 92nd section of the 5th and 6th Will. IV. c. 16, merely enacts that, in order to levy it, " the council shall have all the powers hereinbefore given to the council in the matter of the Borough Rate." These powers, as has been mentioned in treating of the Borough Rate, are the same, or nearly so, as those possessed by justices of counties, for the raising of the County Rate, under the 5oth Geo. III. c. 51. The provisions of subsequent statutes (also referred to under the Borough Rate), as to the mode of collecting and recover- ing this Watch Rate, taken in connection with the enactment just quoted, appear to require that it shall be imposed on the same kinds of property^ the same classes of persons^ and the same principles of valuation, as the Borough Rate. The amount that may be raised annually (?), is limited to " any sum not greater than the average yearly sum, which, during the last seven years, or where such Rate \i. e. any Watching Rate levied before the passing of the Act] shall not have been levied during seven years, than during such less number of years as such Rate shall have been levied, shall have been expended in the maintenance and establishment of watchmen, constables, patrol, or policemen, within the district in which such Rate was levied." (5 and 6 Will. IV. c. 76, s. 92). The aggregate districts over which the Rate may extend, are, in each instance, the portion of the borough that was watched before the passing of the Act, together with any further portion that the council may order to be included, provided it be not more than 200 yards distant from any street or continuous 146 THE BOROUGH WATCH RATES. line of houses regularly watched within the borough under the provi- sions of that Act (s. 92). The subordinate districts are the parishes and other places within these limits ; special provision being made for levying the Rate in parts of parishes and places lying partly within and partly beyond the boundary line of the borough, and also in parishes and places lying wholly within the borough, but being only liable in part to the Rate. With respect to the imposition of the ''" Second Watch Rate,*' the statutes are more precise. The kinds of property liable to the Rate, are enumerated as " messuages, lands, tenements, and hereditaments ;" and the classes of persons ^ as "the occupiers" thereof; but any exemptions previously established by local Acts, are expressly con- tinued (2 and 3 Vict. c. 28, s. 1). It will be seen, moreover, in refer- ence to the " Levy of the Rate," that the persons responsible for its payment in the first instance are the overseers or other officers of the several parishes and places. The rateable value of the properties assessed, is required to be " an estimate of their net annual value ; that is to say, of the rent at which, one year with another, the same might, in their actual state, be reasonably expected to let from year to year, — the probable annual average cost of the repairs, insurances, and other expenses (if any) necessary to maintain the hereditaments in their actual state, and all rates, taxes, and public charges, except tithes or tithe commutation rent- charges (if any), being paid by the tenant.'** It is provided, however, that the Act shall not be con- strued " to alter the comparative liability of any lands, tenements, or hereditaments, which by any local Act are now [19th July 1839], in respect of any Watch Rate, entitled to any deduction from or charge- able with any increase upon an equal Pound Rate ; but the like com- parative deductions and increased charges shall be made in respect of such hereditaments, in the Rates to which such hereditaments shall be rated under this Act'* (2 and 3 Vict. c. 28, s. 1). The amount to be raised in any one year is restricted to the rate of 6c?. in the pound on the net annual value of the hereditaments rated ; but within that limit, it is left to the discretion of the council. There is, however, an exception to this restrictive rule, in favour of boroughs in which, at the passing of the 2nd and 3rd Vict. c. 28, the sum authorized by the 5th and 6th Will. IV. c. 76, to be levied as Watch Rate exceeded the sum which might have been then raised by the rate of Qtd. in the pound. In * See the definition of the rateable value of the properties assessed to tlie Poor Rate, and tlie remarks upon it, at page 14. THE BOROUGH WATCH RATES. 147 these cases, the larger sura may be levied (2 and 3 Vict. c. 28, s. 1 ; and 3 and 4 Vict. c. 28, s. 2). The periods for making the Rate are regu- lated by the direction, that the sums required shall be raised " either by one Rate made yearly, or by two or more Rates made half-yearly or otherwise" (2 and 3 Vict. c. 28, s. 1.) Iht aggregate districts are thus described : " Those parts of the borough which shall be watched by day and by night, and which, from time to time, by any order of the council of any such borough shall be declared liable to such Watch Rate {ibid). The subordinate districts are the same as have been already mentioned as subject to the '* First Watch Rate." AMENDMENT OF THE RATES. It does not appear that either of the Rates is subject to appeal. With regard, however, to the " District Rates" that may be made in a certain class of the subordinate districts, for the purpose of raising their proportions of the Watch Rate, a right of appeal does exist, under the provisions of the 8th and 9th Vict. c. 110, s. 3. LEVY OF THE RATES. The 92nd section of the Municipal Corporations* Act confers on the borough council, for the purpose of levying the " First Watch Rate," all the powers given by that statute to the council, in the matter of the Borough Rate. The provisions of the 6th and 7th Will. IV. c. 104, s. 5, as to the issuing of warrants by the mayors, high con- stables, and others, also apply to this Rate. The mode of pro- ceeding pointed out by the 7th Will. IV. and 1st Vict. c. 81, s. 1, for the raising of the Rate within the subordinate districts, either by paying it out of the Poor Rate, or by making a separate Rate, has been so fully described in treating of the Borough Rate, that it is unnecessary to repeat the description here. The same remark is ap- plicable to the provisions of the 3rd section of that statute, which relate to the levy of the Rate in extra-parochial places, and in parishes and other places intersected by the boundary of the borough. In treating of the Borough Rate, also, the provisions of the 8th and 9th Vict. c. 110, were set forth. This statute enables the persons appointed to act as overseers for raising the Watch Rate, in parts of parishes and places lying partly within and partly without the borough, to do so by means of a separate Rate, to be called a " Dis- trict Rate ;" and contains various regulations as to the imposition, amendment, and levy of such " District Rate," and as to the account- ability of the collectors. Its enactments in these respects are precisely l2 148 THE BOROUGH WATCH RATES. the same, with reference to the Borough Rate and the Watch Rate. With regard to the Watch Rate, however, it contains a further pro- vision to meet the case of parishes wholly within the borough, but only liable in part to the Watch Rate. The 6th section, bearing on this point, is as follows : — " In every case in which a part only of any parish or place, liable to maintain its own poor, and situated within any borough, shall be liable to Watch Rate, the overseers of the poor of such parish or place shall not pay the amount of any Watch Rate, charged by the council of such borough upon such parish or place, out of the money collected from any Rate or Rates for the relief of the poor ; but shall make a separate Rate or assessment upon the part or parts only of such parish or place liable to Watch Rates, for raising and paying the same Watch Rate ; which Rate shall be made in like manner, and under like regulations, and with like means and remedies for re- covery thereof, as are herein contained in relation to District Rates.'* The other provisions of the same Act, as to the allowance and publication of the District Rate,-^the appeal against it, — the limi- tation of its amount, — the excusal of poor persons from contributing towards it, — and the proceedings for its recovery, — are likewise ex- pressly extended to such separate Rate (see ss. 2, 3, 4, 5, and 7). The 4th section further enacts that the overseers " shall account for the money collected under or by virtue of such separate Rates, in like manner as for money collected under Rates made for the relief of the poor ; and in case of there being a surplus in the hands of such overseers, arising from any such separate Rate made for raising a Watch Rate, above the amount to raise which such separate Rate was made, then such surplus shall be paid to the Treasurer of the Borough Fund, to the credit of the place within and for which such separate Rate was made, and go in part of the next Watch Rate to be made and laid on such place by the council of such borough," In regard to the mode of levying the " Second Watch Rate," the 2nd section of the 2nd and 3rd Vict. c. 28, enacts " that for the purposes aforesaid, the council of every such borough, and all other persons interested or concerned therein, shall have all the powers heretofore given to them respectively, in the matter of the Borough Rate and Watch Rate, or either of them, by the said Act (the 5th and 6th Will. IV. c. 76), or by any other subsequent Act, for ordering, making, assessing, levying, raising, collecting, or paying the same ; or as near thereto as the nature of the case will admit." THE BOROUGH WATCH RATES. I49 CUSTODY AND EXPENDITURE OF THE RATES. The sums raised are to be paid to the Borough Treasurer^ and carried to the account of the " Borough Fund" (5 and 6 Will. IV. c. 76, s. 92), to be expended for the lawful purposes of the Rates, under the control of the borough council. ACCOUNTS. The observations made in relation to the accountability of the officers connected with the Borough Rate, appear to be equally ap- plicable to the Watch Rates. 150 Section IX.— THE BOROUGH JAIL RATE. This Rate is raised under the authority of an Act, 5 and 6 Vict. c, 98, passed in 1842, " to amend the laws concerning prisons." That Act enabled the council of any borough, within the Municipal Corporations Act, and having a separate Court of Sessions of the Peace, to borrow money, at interest (to be repaid within 30 years, or if obtained from the Exchequer Loan Commissioners, within 20 years), " for building or rebuilding, repairing or enlarging, the prison, court-house, and other necessary buildings, to be used with the prison of such borough." For the purpose of discharging the interest, and defraying the loan in any such case, the council may either resort to the Borough Fund or the Borough Rate, " or instead or in aid thereof," may have recourse to a separate Rate, termed in the Act a "Jail Rate " (ss. 3, 4, 5).'*' 'hH/rj^by^ With regard to the imposition and levy of the Jail Rate, the Act provides that every such Rate " shall be made, levied, and raised, in like manner as the Borough Rate may be made, levied, and raised ;" and that " all powers and authorities now [10th August, 1842] vested in the council, or in overseers of the poor, or persons appointed by the council to act as such overseers, relating to the making, levying, and collecting the Borough Rate, shall be in full force and effect in relation to the making, levying, and collect- ing any such Jail Rate" (s. 6). In addition to these general expressions, special provision is made for those cases " in which any parish, township, precinct, or place, liable to support its own poor, shall be partly within and partly without any such borough." In these cases, the necessary warrants may be issued by the mayor, or other parties authorized in that behalf, to the overseers, or other per- sons charged with the collection of the Poor Rate in the parish or place, as if such parish or place were wholly within the borough ; and on the receipt of any such warrant, the overseers, or other persons, " shall assess upon and levy from the inhabitants and occu- piers of all messuages, lands, tenements, and hereditaments, liable to the Poor Rates in that part of their parish, township, precinct, or place, which is within the borough, the amount mentioned in the warrant, — THE BOROUGH JAIL RATE. 151 " Either as a separate Rate or Rates, for which the said overseers [and other persons ?] shall have all the powers which belong to them for levying a Rate for the relief of the poor, " Or with and as part of the Poor Rate, and in addition to the Poor Rate, to which the inhabitants* and occupiers of property within that part of the parish, township, precinct, or place, may be liable, in common with the inhabitants* and occupiers of property within the other part thereof, which is not within the borough" (s. 7). The overseers, or other persons, are required to pay the amount men- tioned in the warrant out of the money so levied, or out of any money in their hands collected for the relief of the poor; and in case of default, are subjected to " all the provisions and penalties provided by any Act concerning the non-paj'ment of any Borough Rate" (s. 7). The Act is silent as to the means of obtaining an amendment of the Rate by parties deeming themselves aggrieved. It is probably intended that the proceeds of the Rate should be- placed in the custody of the borough treasurer. The expenditure will accordingly be conducted by him, under the direction of the borough council. No directions are given in the Act, as to keeping or rendering any accounts ; but if it is meant that the proceeds of this Rate, like those of the Borough Rate, should be carried to the account of the borough fund, the treasurer will be bound to include them in the general account of his receipts and expenses, which has been adverted to in treating of the Borough Rate. * As to the temporary suspension of the liability of " inhabitants'* to contribute to the Poor Rate, — see a»/tf, page 1 1. 152 Section X.— THE BOROUGH PRISONERS' RATES. In the Act 5 and 6 Vict. c. 98, which was passed in 1842, "to amend the laws concerning prisons," provision is made for the pay- ment of certain expenses connected with prisoners sent from any borough having a separate Court of Sessions of the Peace, to the prison of the county in which such borough is situated, in cases where no special contract is entered into between the borough and the county relative to such prisoners (s. 18). In these cases, the Act directs that the expenses of the prosecution of such prisoners shall be defrayed " out of a Rate to be made, levied, and recovered within the said bojrough, in the same manner as the Rate hereinafter mentioned" (s. 19). The Act further directs that the expenses " incurred in the con- veyance, transport, maintenance, safe custody, and care of such prisoners as aforesaid, shall be paid out of a Rate to be made and levied for that purpose, by the council of such borough, in the nature of a Borough Rate ; and any such Rate may be made and recovered in the same manner as any Borough Rate may be made and re- covered " (s. 20). These enactments appear to require that, for the purposes men- tioned, two Rates should be levied, distinct from the general Borough Rate, and also from each other. The provisions cited, however, comprise all that the Act contains, in relation to the mode of raising: these Rates. It may be added, that the Act declares every such borough free from contributing to the Rates of the county in which it is situated, in respect of the expenses above described, " so long as such expenses shall be defrayed under the provisions of this Act." 153 Section XL— THE BOROUGH LUNATIC ASYLUM RATE. The general scope of the Act 8 and 9 Vict. c. 126, has already been explained, in treating of the " County Lunatic Asylum Rate."* So far as the purposes of that Act are concerned, there are two classes of boroughs ; those which, not having respectively six justices besides a recorder, are to be annexed to the adjoining county ; and those which are required to provide and maintain their own asylums. It has been stated, in regard to the first class, that the sums necessary for the purposes of the Act, are to be determined by the justices of the county, and are to be paid by the council of the borough, either by means of a separate Borough Rate, or out of the borough fund (8 and 9 Vict., c. 126, s. 4). In each borough supporting its own asylum, the borough council may either defray the expenses out of the borough fund, or " assess a general Borough Rate, in the nature of a County Rate, upon such borough," in order to meet the charge. If this separate Rate be so assessed, it may be " collected, levied, and recovered, in the same manner, and by the same powers, authorities, ways, and means, and under the same penalties, as any ordinary rate for such borough may by law be collected, levied, and recovered" (s. 33). The provisions of the sections 34-38, previously referred to,* with respect to the borrowhig of money for the purposes of the Act, where the sum required exceeds 5,000Z., apply as well to the council of any borough as to the justices of any county ; including the directions as to keeping and rendering a distinct account of the loan. * See ante, pages 129-131. 154 -^1 Section XII.— THE BOROUGH MUSEUM RATE. " An Act for encouraging the establishment of Museums in large towns " (the 8th and 9th Vict. c. 43), was passed in the last Session of Parliament, on the 21st July, 1845. The preamble sets forth, that ** it is expedient to promote the establishment and extension of museums of art and science in large towns, for the instruction and amusement of the inhabitants thereof ; " and the five sections of the statute contain some brief provisions in furtherance of that object. The council of any municipal borough, the population of which exceeds 10,000 persons, are empowered, at their discretion, to pur- chase lands and erect buildings suitable for museums of art and sci- .ence, and to keep them in good repair; or to contribute towards the establishment and maintenance of such museums in any neighbour- ing borough. For these purposes, they may borrow the requisite money at interest. The Act provides, that the sums needed may either be paid out of the Borough Rate, or raised by a separate rate, to be levied in like manner as the Borough Rate ; but in either case, the whole amount raised under the Act, in any one year, is limited to " one halfpenny in the pound of the annual value of the property in the borough rateable to the Borough Rate." No provision is made for keeping orrendering any distinct accounts in relation to this separate Rate ; but the general accounts of the borough treasurer will, perhaps, include it. On this point, reference may be made to the remarks on the accounts to be kept of the Borough Rate. y 4_/^ im- In^e^- c- ^^ 155 Section XIII.— THE DISTRICT PRISON RATES. ORIGIN AND PURPOSES OF THE RATES. In the year 1842, an Act, the 5th and 6th Vict. c. 53, was passed, / S^Q/pl^ " to encourage the establishment of District Courts and Prisons ;'* I ^j^j rMip reciting in its preamble, that "*a good system of prison discipline can ' .// be carried into effect most easily, and at the least cost, by the esta- blishment of large prisons, and it is expedient to encourage the building of district prisons, for the common use of one or more boroughs and any adjacent district of a county." The Act accordingly enables the councils of boroughs within the Municipal Corporations Act, and the justices of counties, to enter into agreements having reference to that object; and provides for the appointment of a joint committee by the contracting parties, in each instance, to carry the agreement into execution, in accordance with the statute. Another Act of the same Session, ** to amend the laws concerning prisons," empowers the justices of any county, and the council of any borough, to enter into similar agreements with any such joint committee (5 and 6 Vict. c. 98, s. 14). Tho^ purposes of the agreement are described in the Act (s. 1) as follows : — Altering, enlarging, building, rebuilding, repairing, or improving any prison to be used as a district prison under the provisions of the Act: Maintaining, keeping in safe custody, and punishing the offenders committed to such prison ; including the payment of the expenses of their committal, prosecution, and conveyance to and from prison : Providing and maintaining a court-house, and necessary buildings, and defraying the other charges of the district court to be established for the trial of such offenders (see ss, 36 and 42). As to the payment of the salaries of certain officers, and other incidental expenses (see ss. 1, 8, 10, 11, 15, 23, 33, and 42). IMPOSITION, AMENDMENT, AND LEVY OF THE RATES. The third section of the 5th and 6th Vict. c. 53, is in the following terms : — " All moneys to be paid under any agreement authorized by this Act, for building, rebuilding, repairing, or enlarging any jail, house 156 THE DISTRICT PRISON RATES. of correction, court-house, or other necessary buildings as aforesaid, shall be raised in the same manner, and subject to the same con- ditions, as moneys to be raised by any justices, or by the council of any borough, for building, rebuilding, or enlarging any jail, or house of correction, under their management respectively ; "And all moneys to be paid toward the current annual expenses of such jail, house of correction, court-house, or other necessary buildings as aforesaid, and toward defraying all other charges incurred by the contracting parties, or either or any of them, in carrying such agree- ment into effect, shall be raised in the same manner, and subject to the same conditions, as moneys to be raised by the justices of any county, or the council of any borough, for defraying the ordinary current expenditure of their several jails and houses of correction." The requisite sums are not to be raised by a single Rate, extending over and restricted to the particular district for which the prison and the court are established ; but they are to be contributed in certain proportions by the several contracting parties (ss. 7, 8, and 31-33) ; and these parties respectively are to raise their proportions within their own borough or county (as the case may be), " in the same manner, and subject to the same conditions," as if the district prison belonged to each exclusively. It would seem, therefore, that, in the case of a county, the money must be raised from the entire county, and not merely from that particular district of such county which has the use of the court and prison. With respect to the mode of raising the money within each county or borough, the reader is referred to the sections of the present chapter, which treat of the County Rate, the Borough Rate, the Borough Jail Rate, and the Borough Prisonew' Rates. It does not seem to be absolutely necessary that separate Rates should be levied for the purposes of district prisons, which might perhaps be lawfully provided for out of the several Rates just mentioned ; but the special character of the arrangements instituted by the Act appeared to render a distinct notice of them at all events convenient. CUSTODY AND EXPENDITURE OF THE RATES. Apparently, the county treasurer, in the case of a county, and the borough treasurer, in the case of a borough, will be the parties to have the custody, in the first instance, of the money that may be raised. The expenditure is placed under the control of the joint committee appointed by the contracting parties; who are to order the treasurers THE DISTRICT PRISON RATES. I57 of those parties respectively, to pay over from time to time the neces- sary sums to the treasurer of such joint committee (s. 25). This latter officer is to be appointed by the committee, to give such security as they may require, to receive such salary as may be fixed by the agreement between the contracting parties, or in default thereof by the committee, and to receive and pay all moneys to be received and disbursed under their order (s. 23). The current expenses of the district court, however, are to be paid by the treasurer of the com- mittee, on the order of the court itself (s. 42). ACCOUNTS. The joint committee are required to render a special account to the several contracting parties of the expenses incurred in purchasing land, or other premises, and in executing the necessary works con- nected with the prisons, court-houses, and appurtenant buildings. This account is to be " duly audited and certified to the several con- tracting parties in General or Quarter Session, or in Special Council, by such auditor or auditors as shall be for that purpose appointed by the several contracting parties " (s. 14). The Act also requires the committee to cause a balance-sheet, set- ting forth the current expenditure, to be made out once in every quarter of a year, and to be sent to the several contracting parties, who, after inspecting it, are to file and preserve it among their records (s. 24). It is made an express obligation on the treasurer of the committee, that he shall keep a distinct account of the moneys which he receives and disburses, and shall from time to time, when called upon by the committee, account (upon oath if required) for all such moneys, delivering in all vouchers respecting the same (s. 23). His receipts will include certain fines, penalties, and forfeitures (s. 30). A.11 other accounts relating to the prison, are in like manner to be examined from time to time by the committee, who may require the accounting parties to verify them on oath (s. 24.) On the accounts of the treasurer, and other parties, being duly allowed by the committee, they are to be signed by the chairman (s. 24). The justices of any county, and the council of any borough, being parties to the agree- ment, may, by committees appointed for the purpose, inspect at the district prison all books, papers, accounts, vouchers, and other docu- ments, relating to the prison, or to its government and manage- ment. 158 CHAPTER V. TOLLS, DUES, AND FEES. The class of Local Taxes, of which this chapter treats, appears to be chiefly interesting in a statistical point of view ; and will not, therefore, require so detailed a notice as has been given of the Local Rates. Section L— TURNPIKE TOLLS. Turnpike roads are in fact highways, which are placed under the management of boards of trustees, instead of the parish sur- veyors. These boards are respectively constituted under separate Local Acts, by which their powers and duties are, to a certain extent, regulated ; but, in addition to these special statutes, there are various General Turnpike Acts, which likewise control the proceedings of the trustees. It would scarcely be practicable, if it were desirable, to notice in this place the specific provisions of the different Local Acts alluded to; but a brief glance may be given at the more general enactments, in so far as they concern the raising of the funds to meet the expenditure that may be incurred. The 3rd Geo. IV. c. 126, repealed, from the 1st January, 1823, the General Turnpike Acts which were in force at the time of its pass- ing, and consolidated and amended the laws for the future regulation of turnpike roads. This statute is still in operation, but it has been modified in many respects by the provisions of subsequent Acts. A general authority to levy and apply turnpike tolls is conferred by the 16th section of the 9th Geo. IV., c. 77, in the following terms : — " It shall and may be lawful for the trustees of any turnpike road, or any person appointed, or continued to be ap- pointed, collector of the tolls to be taken by virtue of any Jjocal Turnpike Act, to demand and take every day (such day, for the pur- poses of all Local Turnpike Acts, being computed from 12 of the clock at night to 12 of the clock of the next succeeding night) the several and respective tolls to be mentioned in any such Acts, at the several and respective toll-gates and turnpikes, or side-bars and chains, which are or shall be continued or erected by virtue of TURNPIKE TOLLS. I59 this Act, or of any Local Turnpike Act, in, upon, across, or on the sides of any turnpike-road, or any part or parts thereof, and which tolls or sums of money shall be demanded and taken as aforesaid, before any horses, cattle, or carriage whatsoever shall be permitted to pass through any toll-gate or turnpike, or side-bar or chain : And the tolls or sums of money to be levied or collected by virtue of any Local Turnpike Act shall be, and the same are hereby vested in the trustees of such Act for the purposes thereof, in manner to be thereby directed." The trustees may borrow money, for the purposes of their trust, on the security of the tolls (3 Geo. IV. c. 126, ss. 47, 48, 49, 81 ; 4 Geo. IV. c. 95, ss. 60, 61 ; and 9 Geo. IV. c. 71, ss. 10-13). The amounts of the tolls are controlled by the respective Local Acts, and also by the General Acts, 3 Geo. IV. c. 126 ; 4 Geo. IV. c. 95 ; 2 and 3 Will. IV. c. 124 ; 4 and 5 Will. IV. c. 81 ; and 2 and 3 Vict. c. 46. The Local Acts, together with the 3rd Geo. IV. c. 126, and several other statutes, also establish the right of exemp- tion from payment in certain cases. With respect to the recovery of the tolls, it is provided, by the 3rd Geo. IV. c. 126, s. 39, that if any person refuse to pay, on demand, the collector appointed by the trustees (see the 4th Geo. IV. c, 95, s. 43), may " seize and distrain any horse, beast, cattle, carriage, or other thing, upon or in respect of which any such toll is imposed, together with their respective bridles, saddles, gears, harness, or accoutrements (except the bridle or reins of any horse, or other beast, separate from the horse or beast), or any carriage, in respect of the horses or cattle drawing the carriage on which such toll is imposed, or any of the goods or chattels of the person or persons so neglecting or refusing to pay." If the toll be not paid within four days, the collector may sell the goods distrained, return- ing the overplus, with what may remain unsold, to the owner, after deducting the sum due, and the reasonable charges. In case of dispute as to the amount claimed, or otherwise, pro- vision for its settlement, by a justice of the peace, is made by the 3rd Geo. IV. c. 126, s. 40. Instead of collecting the tolls by means of their own officers, the trustees may farm them out ; and in such cases, the lessees, and the persons acting under them, have the same powers as the collectors appointed by the trustees, for demanding and recovering the tolls (3 Geo. IV. c. 126, ss. 55-58 ; 4 Geo. IV. c. 95, ss. 52-59 ; and 5 and 6 Will. IV. c. 18, s. 13). The trustees are empowered to appoint collectors, clerks, trea- 160 TURNPIKE TOLLS. surers, and other officers (4 Geo. IV. c. 95, s. 43). All such officers are required to account to the trustees, when called upon to do so, and to pay over the halances in their hands to the trustees or such persons as they may direct (s. 41); and stringent pro- visions are enacted for the enforcement of these obligations (s. 41). The trustees themselves are bound to take care that true and regular accounts of their receipts and expenses are kept by their clerk (3 Geo. IV. c. 126, s. 73) ; and to hold an annual meeting on or before the 25th of March, at which they are to audit their accounts (3 Geo. IV. c. 126, s. 69, and 3 and 4 Will. IV. c. 80). As soon as such accounts are allowed and signed, a statement of the debts, revenues, and expenditure of the trustees, from the 1st January to the 31st December preceding, is to be prepared by the clerk, and on being approved by the meeting, to be transmitted to the clerk of the peace for the county, who is to lay it before the justices in Quarter Session, and to register and preserve it among the county records. Copies of these statements are also to be for- warded to one of the Secretaries of State, who is to cause them to be revised and abstracted, and the abstracts to be laid before both Houses of Parliament, with any observations he may think proper to make, as to the state of the roads, or the management of the trusts {ibid). For the effectual attainment of these objects, certain powers of inquiry are conferred on the Secretary of State, and penalties imposed on negligent or contumacious officers (3 and 4 Will. IV. c. 80, ss. 6-8). It is proper to add, that in South Wales (comprising the counties of Glamorgan, Brecknock, Radnor, Carmarthen, Pembroke, and Car- digan) special provision is made for the management of the turnpike roads, by the Acts of the 1th and 8th Vict. c. 91, and 8th and 9th Vict. c. 61. Section II.— BOROUGH TOLLS AND DUES. Authority is given by Charters and Acts of Parliament, to the governing bodies of municipal corporations, to levy a variety of tolls and dues, differing in different places. It is scarcely practicable to particularize the nature of these several imposts more precisely ; but it may be added, that they are recognized by the 92nd sect, of the Municipal Corporations' Act (5 and 6 Will. IV. c. 16), as forming part of the " Borough Fund ;" in default of which, it may be re- membered, the " Borough Rate " becomes leviable.* * See " Borough Rate," ante, page 1 35. 161 Section III.— LIGHT DUES. In the year 1836, an Act, the 6th and 7th Will. IV. c. 79, was passed, " for vesting light-houses, lights, and sea marks, on the coasts of England, in the Corporation of the Trinity House of Dept- ford Strond ; and for making provisions respecting light-houses, lights, buoys, beacons, and sea marks, and the tolls and duties payable in respect thereof." This statute, — after reciting that by far the greater number of the light-houses (including in that terra all lights, fixed or floating, beacons, buoys, and other sea marks) on the coasts of England, belonged to that Corporation, by virtue of the Act of 8 Eliz. c. 13, and divers ancient grants and charters, but that certain hght-houses still remained in the possession of the Crown, or of private individuals, — proceeded to make provision for the purchase of the latter by the Trinity House, so as to place them all under the immediate management of that Board. It appears by the Report of the Select Committee on Light-houses, appointed by the House of Commons, in 1845,* that this object has since been fully accom- plished, in accordance with the statute. The 6th and 7th Will. IV. c. 79, also recited, that there were divers other lights at ports, harbours, and other places on the coast, which were under the management of commissioners, trustees, or other local officers and persons, but which it was expedient to place under the control of the Trinity House Board; and accordingly enacted, that the proceedings of the local authorities, in all such cases, should thenceforth be subject to the sanction of that corpora- tion (sect. 38). The funds requisite for carrying out the objects of the Corporation are raised by means of tolls or dues, which it has authority to collect from the owners of vessels. The 3rd Geo. IV. c. Ill, and the 6th and 7th Will. IV. c. 79, empower the Corporation, upon the requisi- tion or with the consent of Her Majesty in Council, to alter the rate or amount of these dues. If payment be refused by the owner or master of any vessel, the dues may be levied by the seizure and sale, after three days, of " any of the goods, merchandize, guns, tackle, furniture, or apparel, of or belonging to or on board of any such vessel" (6 and 7 Will. IV., * House of Commons' Paper, 1845, No. 607. 152 PORT DUES. c. 79, s. 54). Or the Corporation may sue for and recover the amount by action of debt or suit in equity (s. 55). The same statute enacts that the Trinity House Board '* shall, within one month after the meeting of Parliament in every year, lay before each House of Parliament a true account of the receipt and application of all moneys which shall have been received and applied by them for any such tolls in respect of any light-house, together with a report of the principal alterations and improvements (if any) that shall have been made by them in any light-house in the course of the then last past year" (s. 62). Section IV.— PORT DUES. For the purpose of maintaining and managing the several havens in England and Wales, various dues, — such as harbour dues, quay dues, pier dues, tonnage, anchorage, keelage, metage, — are leviable, under authorities granted by Parliament or the Crown, at the respec- tive ports, harbours, and creeks. A detailed account of the different powers thus conferred cannot be entered into here ; but some notion of their general character may be derived from the following extract from the Second Report of the Tidal Harbours' Commissioners (dated 20th March, 1846), in which, after noticing the want of a general control over the management and revenues of the ports, the Commis- sioners observe, — " The necessity for such supervision has also become more apparent since the publication of the returns to the orders of the House of Commons of August last, from which we learn that the in- come of the various ports of the United Kingdom considerably exceeds the sum of 800,000/., a-year — the whole levied by charters and Acts of Parliament, or otherwise, from dues on shipping, and on goods borne by shipping ; but over the expenditure of which Parliament has not at present the slightest control. That much of this money has been and is misapplied will excite no surprise, when we find that several harbours are governed by numerous self- elected, irresponsible Commissioners (in some places exceeding even one hundred in num- ber), often conducting their proceedings in private, auditing their own accounts, publishing no statement of income or expenditure, and lay- ing out large sums of money without the advice of an engineer ; and that these Commissioners are frequently landed proprietors, sometimes non-resident, with occasionally a ship-owner, but rarely a sailor among them. Such, however, is the constitution of many of the Harbour Boards in this country, acting under authority conferred by Parlia- ment.** 163 Section V.— CHURCH DUES AND FEES. It seems proper to notice the dues or fees payable to the Church, on the performance and registration of the ecclesiastical rites of mar- riage, baptism, and burial. The right to these payments appears to be founded rather on established custom than on positive law. No sacrament of the Church is to be denied to any one on account of any sum of money ; but if anything have been accustomed to be given by the pious devotion of the faithful, justice shall be done thereupon to the churches by the ordinary of the place afterwards. The 52nd Geo HI. c. 146, which relates to the keeping of Paro- chial Registers, enacted (s. 16) that its provisions should not operate either to diminish or to increase the fees theretofore payable or of right due for registrations or copies of registrations, ^' but that all due, legal, and accustomed fees on such occasions, and all powers and remedies for recovery thereof, shall be and remain as though this Act had not been made." And by the 49th section of the 6th and 7th Will. IV., c. 86 (the Act for Registering Births, Deaths, and Mar- riages, in England), it is expressly provided, that " nothing therein contained shall affect the right of any officiating Minister to receive the fees now (llth August, 1836) usually paid for the performance or registration of any baptism, burial, or marriage." The 31st section of the 7th and 8th Vict., c. 101 (an Act for the further amendment of the Poor Laws), contains an enactment to the effect that, in all cases of burial under the direction of the guar- dians or overseers of the poor, the fees payable by the custom of the place in which the poor person is buried, or under the provisions of any Act of Parliament, shall be paid out of the Poor Rates to the persons who, by such custom, or under such Act, may be entitled to receive them. It is scarcely necessary to remark, with reference to the amount of the Local Taxes, that any sums thus paid would of course form part of the Poor Rate expenditure, and would therefore be improperly reckoned twice, if included also in any statistical accounts under the present title. Section VI.— MARRIAGE FEES. The Marriage Act of 1836 (6 and 7 Will. IV. c. 85), which enables persons, who may object to marry in any other way, to con- tract and solemnize marriage, under certain conditions, at the office and in the presence of the superintendent-registrar and some regis- m2 164 JUSTICIARY FEES. trar of the district, also provides that " the registrar shall be enti- tled, for every marriage which shall be solemnized under this Act in his presence, to have from the parties married the sum of ten shil- lings, if the marriage shall be by licence, and otherwise the sum of five shillings." Section VII.— REGISTRATION FEES. The fees payable to the Registrars of Births and Deaths, and to the clergymen of the Established Church, for the registration of Births, Deaths, and Marriages, according to the provisions of the 6 and 7 Will. IV. c. 86, s. 29, and 1 Vict. c. 22, s. 27,* are payable out of the Poor Rate, and therefore do not specifically constitute a separate Local Tax. The Registration Acts, however, require individuals to pay certain fees on the occasion of their searching the registers and indexes (6 and 1 Will. IV. c. 86, ss. 35-39; 3 and 4 Vict. c. 92, s. 5). Section VI II.— JUSTICIARY FEES. The fees payable to Clerks of the Peace are regulated under the provisions of the 57th Geo. III., c. 91. This statute empowers the justices of the several counties, in Quarter Sessions, to settle Tables of Fees and Allowances to be taken by the clerks of the peace, subject to the approval of the judges of Assize ; and with the like approval, to alter such tables from time to time (s. I). If any clerk of the peace demand more than is allowed by the table, he exposes himself to a penalty of 5/. (s. 2). Exact copies of the authorized table are to be constantly kept by the clerk of the peace in a conspi- cuous part of every room or place wherein the Quarter Sessions for the county are held, under a similar penalty (s. 3). The provisions of this Act very closely resemble those of the 26th Geo. II., c. 14, which relates to the fees of Clerks to Justices of the Peace. Under that statute, tables of Fees and Allowances are to be settled by the justices in Quarter Sessions, and confirmed by the judges of Assize, and may be altered, in like manner, from time to time (s. 1). The justices' clerks are liable to a penalty of 20/. for taking any larger fees than those allowed by the tables (s. 2) ; and the clerk of the peace for each county is required to keep copies of the tables conspicuously placed in the room where the Quarter Sessions meet, under a penalty of 10/. (s. 3). With regard to the * See " Poor Rate," antey page 7. JUSTICIARY FEES. 165 County of Middlesex, the 27th Geo. II., c. 16, s. 4, modified the previous statute so far as to require that the tables of fees to be taken by the clerks to the Justices for that County should be submitted to the confirmation of the Lord Chief Justice of the Queen's Bench, the Lord Chief Justice of the Common Pleas, and the Lord Chief Baron of the Exchequer, or any two of them. Within the Metropolitan Police District, the Justices' clerks are prohibited, under a penalty of 100/., from taking any fees, except in certain specified classes of cases (2 and 3 Vict., c. 71, s. 42); and a table of fees to be taken in the Police Courts is settled by the Act (s. 43). The Municipal Corporations Act (5 and 6 Will. 4.,c. 76., s. 124), enacts that " the council of every borough shall, * * * within six calendar months next after their election, make and settle a table of the fees, which shall be taken by the clerk of the peace in those boroughs in which a separate court of quarter session of the peace shall be holden ; and in those boroughs in which a commission of the peace shall have been granted, a table of the fees to be taken by the clerk to the justices ; and in those boroughs in which there shall be a court of record, a table of the fees to be taken by the registrar and officers of such court." These tables are to be submitted to the confirmation of one of the Secretaries of State; and with the like confirmation, may be altered by the council from time to time. Copies are to be kept conspicuously in the rooms or offices of the town clerk, justices, court of quarter session, and court of record. The fees and allowances to justices' clerks and parish constables, under the 5 and 6 Vic, c. 109, s. 17, being payable from the Poor Rate,* need not be adverted to here. * See " Poor Rate,'" ante, page 7. 166 CHAPTER VI. STATISTICAL SUMMARY. In the first two Ecctions of the present chapter, the reader will find such information as can be obtained, with reference to the total amount of the Local Taxation of England and Wales, and the in- cidence of that taxation. The object of the first section is to show, from authentic data, the actual extent of these local burthens, so far as they can be ascer- tained. The second section is intended to indicate, as accurately as existing information will permit, the proportions in which those burdens fall on diflFerent classes of persons and properties. The comparison instituted in the third section, between the Local and the General Taxation of the United Kingdom, will illustrate the importance of the former. The detailed accounts of the Local Taxation of Scotland and Ireland respectively are contained in the seventh and eighth chapters; but it has been deemed convenient to include in this part of the work, the collected results of those particulars, for the purpose of making the comparison just mentioned. 167 Section I.— AMOUNT OF THE LOCAL TAXES IN ENGLAND AND WALES. RATES. Partly from the nature of the subject, and partly from the defi- ciency of information, it is impossible to do more than form an approximate computation of the total amount of the various sums raised and expended in England and Wales, under the denomination of Local Taxes. Levied in numerous districts, on divers occasions, for multifarious purposes, they necessarily fluctuate from year to year ; and the accounts connected with them, available for statistical objects, are very far from being as complete as might be desired. In so far, however, as the means at hand afford facilities, an approxi- mate computation is here presented. The rates of independent districts (which may be termed, for the sake of brevity, the Parish Rates) have been divided in the pre- ceding pages into two classes : those assessed upon the basis of the Poor Rate, and those not so assessed. Among those belonging to the first class, there are some which scarcely require notice in the present chapter. The Workhouse Building Rate, and the Survey and Valuation Rate, have never, it is believed, been actually levied ; their purposes being in every instance provided for from the Poor Rate. The districts in which the Jail Fees Rate might at any time be raised were necessarily very few ; and if it was intended to be confined to the compensation of the individuals in office in 1815, — the date of the Act which authorized its imposition, — it is probably no longer required. The occasion for the Militia Rate ceased when the militia itself was disembodied, though it would revive (unless the law on the subject should be altered) on the re-organization of that force. The amount raised by the Constables' Rate, especially in the northern counties, is, no doubt, considerable ; but no available infor- mation appears to exist, from which that amount can be ascertained. It is probably, however, for the most part, included in the amount returned by the county treasurers as received for County Rate, The extent to which the Lighting and Watching Rate has been adopted, and the total sum annually levied under it, are unknown. Of the " Parish Rates," not on the basis of the Poor Rate, there are likewise some as to which no account can be obtained. The Drain- age and Inclosure Rates, imposed under separate and special sta- 168 AMOUNT OF LOCAL TAXES tutes, are in that situation. The Inclosure Rate and the Regulated Pasture Rate, leviable under the Commons Inclosure Act, which was passed last Session, are too recent to be made the subjects of such an inquiry. In their first report (for 1845), the Inclosure Commis- sioners remark, — "We are not in a condition to state, with any great degree of accuracy, the expenses which will be incurred in respect of inclosures generally, with which we are now proceeding, up to the time and inclusive of the proper assents being given to the pro- visional order ; and it is probable that the cost of each, to which such assents have already been given, may not be a just criterion of other cases. * * * 'piig average of each proceeding in which these assents have been given, as far as this office is concerned, will be about 16/., up to the time of the return of such assents to us, which leaves the case ready, either for Parliament to deal with, or for us to signify our intention of authorizing the inclosure." (Rep., p. 5). The Commissioners also state, — " The number of applica- tions of all kinds to this office has been 46, of which 42 have been for inclosures ; of these, 31 we are led to believe will require the previous authority of Parliament, and 11 will not.'* (p. 1). The only " Parish Rates" with regard to which any statistical infor- mation can be furnished to the reader, are the Poor Rate, and the Highway Rates, on the basis of the Poor Rate ; the Church Rates, and the Sewers Rates, not on that basis. The following extract from a return,* prepared by the late Mr. Rickman, and presented to the House of Commons in 1839, will in- dicate the kind and degree of information, with reference to the Poor Rate, existing before the establishment of the Poor Law Commis- sion: — " Previously to any Parliamentary inquiry into the amount of Poor Rate assessment and expenditure, it seems to have been estimated far beyond the truth by the numerous essayists who from time to time called the attention of the public to their various plans of improved management of poor-relief. From the year 1675, to the end of that century, the Poor Rate was assumed, in various estimates, to extend to 600,000/., and even to 800,000/. a-year, and in the reign of Queen Anne, to a million ; from which time to the middle of the last century, such vague speculations seem to have been discontinued. " The first attempt to ascertain the fact by actual inquiry occurred on the 20th of March, 1750, when a well-considered order to that effect appears in the Journals of the House of Commons ; but it was very diffi- cult to enforce such an order, when no list existed of the places from * House of Commons Pai)er, 1839, No. 562; reprinted, 1846, No. 17. IN ENGLAND AND WALES. ]69 whence returns were to be expected ; and in the next session the order was repeated. The distribution of these orders was imposed on the clerks of the peace of the several counties, but they were not furnished with any printed form of answer ; without which no uniform return could possibly be obtained. In two of the counties, Berkshire and Northumberland, this defect was remedied, probably by the zeal of the county members ; but even these two printed forms differed essentially from each other, — and in all the other counties the overseers had to comply with the order (handed to them by the several high constables) in the best manner and form they could ; under further disadvantage, inasmuch as the return was demanded for three years previously to the then existing overseers coming into office. After an effort thus imperfectly conducted, the returns were known to be considerably defective, and no means at that time existed of estimating the deficiency. Thus the returns lay unnoticed, and this Parliamentary endea- vour to ascertain an important fact only gave authority to a daring asser- tion, published in the year 1752, ' That the Poor Rate amounted at a medium to three millions annually, according to the amount given in to Parliament in 1751.' Whereas when from subsequent returns an estimate of the deficiency, and therefore of the total, became practicable (which estimate first appeared in the Report of a Poor Law Committee in 1818), the amount of Poor Rate levied appeared to have averaged at 730,000/. in the years ending Easter 1748, 1749, 1750 ; of which sum 690,000/. was applied to the relief of the poor. The deficiency of return was found to extend to one-tenth of the number of returns, one-seventh of the total amount. '' The Poor Rate returns of 1776-7 ; those of 1785, 1786, 1787 ; of 1802-3; and of 1813, 1814, 1815, were obtained under the authority of several Acts of Parliament, but by a process too troublesome and expensive for frequent repetition — wherefore an easier method was adopted, by circu- lating an Order of the House of Commons to the overseers of the several parishes and places which separately maintain their own poor ; and with the order was despatched (by the post) a form of return printed on the same sheet, whereby uniform entry was facilitated. On this authority rests the series of returns from 1816 to 1834, both years inclusive." Since the year 1834, the accounts and returns of Poor Rate assess- ment and expenditure have been furnished to the Poor Law Com- missioners. A century ago, the amount annually levied as Poor Rate was about 100,000/. ; it is now about 7,000,000/. In 1748, 1749, 1750, it averaged 730,137/. ; in the year ending Lady-day, 1844, it reached 6,847,205/. During the intervening century, the annual amount has varied con- siderably ; and, in one year (1818), it appears to have been as high as 9,320,000/. The sums thus levied, it will he remembered, are not expended entirely on the relief of the poor. The purposes of the Poor Rate are very multifarious ; comprising not only the maintenance of the indigent, but also a variety of miscellaneous objects, as well 170 AMOUNT OF LOCAL TAXES as the payment of the parochial contributions towards the several county and borough rates. With a view to illustrate the relative proportions in which the Poor Rate is charged for these different pur- poses, the following statement for the year ended at Lady-day, 1844, is extracted from the last Report of the Poor Law Commissioners (11th Annual Rep., 8vo. Edit., p. 2) : — Receipts. £. £. Levied by Assessment 6,847,205 Received from other sources in aid of the Rate . . 219,592 7,066,797 Expenses. £. For Relief of the Poor 4,976,093 For Miscellaneous Objects : — Law Charges 105,304 Valuations under the Parochial Assess- ments Act ........ 30,083 Vaccination 16,980 Registration of Births, Deaths, and Mar- riages • • . 56,094 Other purposes 359,108 567,567 For County and Borough Rates 1,356,457 6,900,117 The earliest authentic information known to exist, with regard to the assessment and expenditure of the Highway Rates, is contained in the Return to the House of Commons already quoted. In that Return, Mr. Rickman remarked, — " The first attempt to obtain particular information concerning high- ways was made in the year 1816, in pursuance of the Act 55 Geo. III. c. 47, the same Act which required Poor Rate returns for the years ending at Easter or Lady-day in the years 1813, 1814, and 1815 ; but the double purpose of the Act did not tend to its speedy or accurate execution, the report of the Poor Law Committee of 1817 (Appendix C.) showing enormous errors in the statement then laid before that committee ; and the Abstract of the returns of highway information did not appear till June, 1818. The average of the three years is inserted in the following page. " The next statement of Highway Rates, in the year 1827 (as here in- serted), is inferred from returns obtained by an order of the House of Lords, of the 28th June, 1827. They were not procured without great difficulty ; and in April, 1829, when ordered to be printed, were known to be deficient to the extent of 482 returns. The amount of these was esti- mated, by comparing the annual value of all the parishes and parts of parishes which made return, with the annual value of the defaulting places, IN ENGLAND AND WALES. 171 and increasing the return of the several counties accordingly. The supple- mentary estimate thus obtained amounted to a twenty-fourth part of the whole of England. The order of the House of Lords was not understood to extend to Wales ; although by the Act of 1747 (20 Geo. II. c. 42, sect. 3) all statutes extend to Wales, whether it is specially included or not ** An order of the House of Commons was made on the 23rd of July, 1833, as follows : — ' That the surveyors of the highways in every parish, township, or other place, in England and Wales, do (so soon after Michael- mas next as the surveyors' accounts shall have been settled for the pre- ceding year) prepare an account of the money received on account of the highways; distinguishing, 1st, money levied by assessment under any- high way rate or rates ; 2nd, money (if any) paid over by the overseers of the poor, out of the Poor Rates, to the surveyor of the highways ; 3rd, money paid in composition for labour due, but not performed, under the Acts for the repair of the highways ; and, 4th, money received by the surveyors of the highways from any other sources;' also, * An account of money expended in the year ending Michaelmas, 1833 ; distinguishing, 1st, money paid for labour on the highways, including tools, materials, car- riage of materials, damages in procuring the same, and other incidental expenses ; 2nd, money paid over to any turnpike-road trustees ; 3rd, money expended in law-suits for attendances before magistrates ; and, 4th, all other lawful expenditure:' — and these returns to Michaelmas, 1833, were nearly all received, when a Select Committee appointed on the 7th of March, 1834, * To inquire into County Rates and Highway Rates,' took possession of these highway returns, with intention to cause an Abstract or Digest to be prepared expeditiously, under their own inspection. And lest such abstract should be expected to appear in series with the others on the two next pages, it is necessary here to state, that the returns fell into confusion, and that no Abstract ever appeared. " The order for a Highway Return of the year ending at Lady-day, 1839, has been successful in obtaining 15,610 returns, one in seventeen (mostly small townships) being the supposed deficiency : and this has been added to the actual returns of the several counties, to the extent of 5^ per cent., by a computation founded on the population and annual value of the defaulting places, as compared to those which made return." On the 17th August, 1839, however, an Act (2 and 3 Vict. c. 40) was passed, calling for certain returns from every parish or other district in England and Wales, relative to the Highways, and the levy and expenditure of the Highway Rates for the years 1837, 1838, and 1839. An Abstract prepared by Mr. Tidd Pratt, of the returns obtained in pursuance of this statute, was laid before Parlia- ment in 1841. In this Abstract, Mr. Tidd Pratt observes, " The Summary of England and Wales is collected from 16,965 returns made by the surveyors of parishes, townships, or places, which repair their own highways; and although every exeition has been used to 172 AMOUNT OF LOCAL TAXES make the summary complete (and which has prevented the Abstract from being presented at an earlier period), it is supposed that there are still about 168 returns deficient in England, though mostly from small townships, &c. The deficiency of returns from Wales is about 125, and it appears that from Anglesea not half of the returns have been made." (Commons Paper, 1841, No. 344). It thus appears, that the information on this subject is limited to the years 1812, 1813, 1814, 1827, 1837, 1838, and 1839; and that even for those years, it is not altogether complete. The results are set forth in the Table below : — Receipts. 1812-13-14 (Average.) i82r 183T 1838 1839 Amount of Rates . Statute Labour — Composition . . Estimated value,) performed. . j £. 601,900 278,500 535,400 £. 1,121,812 £. 1,183,325 £. 1,211,191 £. 1,312,812 Totals . . 1,415,800 ♦1,121,812 1,183,325 1,211,191 1,312,812 Expenses. Repair of Highways Statute labour . Law and other 1 charges . . j Totals . . 847,300 535,400 24,500 fl, 407,200 [Unknown 1,101,849 11,586 1,113,435 1,198,905 14,243 1,213,148 1,253,272 14,576 1,267,848 The same Parliamentary Paper (1839, No. 562) from which the earUer statements with respect to the Highway Rate are derived, fur- nishes, it is believed, all the information of a summary character, that is extant, with reference to the Church Rate. That information is confined to the years ended at Easter, 1827, 1832, and 1839, respec- tively. The following observations are quoted from the document adverted to : — *' The amount of Church Rates for the year ending Easter 1827, is * There were no returns from Wales in this year ; but the amount raised iu the Principality was estimated at £46,550, and included in the sum above stated. t This is presumed to be the meaning of the return ; but it is not quite clear whether the amount of the Law Charges (£24,500) constitutes part of the total expenditure (£1,407,200), or forms an independent and additional item. IN ENGLAND AND WALES. I73 inferred from a return made to the House of Lords, which was deficient in an estimated amount of l-24th part of all England, which deficiency is here included. The deficiency of each county was separately calculated, and is included, except for the counties of Bedford, Berks, Bucks, Cornwall, and Hertford, the returns of which were complete. But in comparing the amount of Church Rates, 1826-7, with subsequent returns, it should be borne in mind that the order for that return may have been generally understood to include the total amount received by the churchwardens, answering to columns 7 and 14 in the other two returns ; in fact, it could scarcely fail to include the columns 1 and 4, because the sum requisite for Church-Rate expenditure in small parishes was usually paid over from the Poor Rate to the churchwardens ; thereby avoiding the useless difficulty of assessment of a fraction of a penny on the pound, and the labour of collecting sums too small for regular accompt. But since the Poor Law Amendment Act of 1835, this convenient practice cannot be permitted ; and a Church Rate more than sufficient for one year must be imposed, and the surplus carried to account. The same sort of inconvenience was felt to be worthy of the attention of the Legislature, with regard to the County Rate, as set forth largely in the preamble to the Act 12 Geo. II. c. 29 (a.d. 1739), by which the County Rate expenditure has been since paid over from the Poor Rate ; and on favourable opportunity, a similar remedy may be worth considera- tion regarding the Church Rate also, Wales was not deemed to be in- cluded under the order of the House of Lords for the Highway [Church Rate?] Return of 1827; but the amount was estimated from that of the English counties at 23,417/., as above inserted. The return ending Easter, 1832, was an excellent return, without deficiency; the return to Easter, 1839, was found to be defective 7^ per cent., which has been sup- plied by county estimates." 1 826-27. — Receipts. £. Amount of Rates (including an estimated sum of £23,417, for Wales) 564,388 1831-32. — Receipts. £. Amount of Rates 446,247 Obtained from Poor Rates 41,489 487,736 Estates, fees, and other sources 176,076 663,814* Expenses. Repair of the fabric . . . . ^ . . . 248,125 Ornaments of the Church and other charges . 397,755 645,883* * The discrepancy apparent here, between the items and the totals, exists in tlie return from which the sums are transcribed. 114 AMOUNT OF LOCAL TAXES 1838-39. — Beceipts, £. Amount of Rates 363,103 From other sources • . 1 43 , 709 Expenses. Repair of the fabric 215,301 Ornaments, and other charges 265,361 506,812 — 480,662 It further appears that, in 1835, the debts secured upon the Church Rates, with the interest then due, amounted to 58*7,014/. ; in 1839, to 539,540/. A voluminous return relating to the Church Rates for 1840 and 1841 was presented to the House of Commons last Session, in pur- suance of an order of the House, dated August, 1842 (Commons Paper, 1845, No. 428) ; but the extent of the return, and the want of a summary of its numerous details, preclude its being taken advan- tage of in the present work. The amount raised by Sewers' Rates (including the General Sewers' Tax) throughout the entire country, cannot be stated. From a re- turn presented to the House of Commons in 1843 (Commons Paper, 1843, No. 319), the sums assessed within the limits of certain of the Metropolitan Commissions of Sewers, during the ten years from 1831 to 1840, appear to have been as follows : — District. Total Amount in the ten years Aimual Average. Westminster ....*. Holbom and Finsbury .... Tower Hamlets From East Moulsey, in Surrey, to Ravensbome, in Kent £. 235,397 123,317 82,468 175,137 £. 23,539^ 12,331^ 8,246,«, 17,513^ 616,319 61,631^5 To these may be added the amounts received in 1833, as shown in the Report of a Select Committee of the House of Commons on the Sewers of the Metropolis (Commons Paper, 1834, No. 584) : — In the City of London £17,718fg In the Poplar district .......... 2,746fg 20,465^5 61,631fg £ 82,097 IN ENGLAND AND WALES. l75 There are at present 42 Commissions of Sewers in England and "Wales ;* but it does not seem practicable to form any trustworthy estimate of their entire expenditure. In the preceding pages, the legal authorities for levying several distinct rates in aggregate districts have been set forth. It is believed, however, that the number of separate assessments actually resorted to in practice falls far short of that which the law requires ; the purposes of many of the rates authorized by different statutes being provided for, in fact, by some single impost. It will be con- venient, therefore, with reference to statistical objects, to consider them collectively, under the three divisions of the County Hates, the Hundred Hate, and the Borough Rates. The Hundred Rate is only needed, when damage has been com- mitted by some riotous assembly ; and it is to be levied in the parti- cular hundred, in connexion with the County Rate. It is not known that any distinct information exists with respect to the amount of this rate ; but it is doubtless small, and when raised, is probably included in the general accounts of the county treasurers. It has been already mentioned, that the sums contributed from the Poor Rate towards the County and Borough Rates amounted, in the year ended Lady Day, 1844, to 1,356,457/. This can scarcely re- present the total amount of these rates ; as they are not derived exclu- sively from the Poor Rate, but to some extent also from the Constable's and other Rates. The manner in which the returns founded on the accounts of the county and borough treasurers are prepared, and the different periods to which they relate, render it impracticable, however, to ascertain the particulars with accuracy.j In the return to which reference has been made, in relation to the Poor, and Highway, and Church Rates, presented to the House of Commons in 1839, and reprinted in 1846, a summary of the receipt and expenditure is given, in respect of the County Rate, in the several counties of England and Wales, for each of the years from 1792 to 1838. A similar, but more elaborate, summary for each of the years from 1839 to 1844, is contained in subsequent returns. (Commons Papers, 1841, No. 395; 1842,No.434; 1844,No.76; 1845,No.331.) * See the Report of the Poor Law Commigsioners on Local Taxation, 1843, 8vo. edition, page 71. t For an illustration of the apparent discrepancies between the statements of the gums paid by the overseers or other officers from the Poor Rate to the County Treasurers, and of the sums received by the latter, see the 11th Annual Report of the Poor Law Commissioners, 8vo. edition, page 184. The Poor Rate accounts are made up to Lady-day ; those of the County Treasurers, to Michaelmas. 176 AMOUNT OF LOCAL TAXES These returns exhibit a large and progressive increase in the County Rate during the last half century. In the year 1792, the total expenditure is stated to have been 222,628/. ; in the year 1844, it was 1,071,062/. With a view to indicate the proportions in which this expenditure is applied to the various purposes of the rate, the following statement is abstracted from the returns relating to the years ended at Michaelmas 1843 and 1844 : — • Receipts, 1843. 1844. Balances in the hands of county treasurers . Coiintv Rate . .•••••• £. 97,274 741,612 144,401 137,263 £. 126,809 699,327 163,265 100,632 Police Rate Othpr rfrpinfs ...»..•.•• Allowances from the Treasury 1,120,550 111,968 1,090,033 103,035 £1,232,518 £1,193,068 Expenses. Balances due to county treasurers . Jails Houses of correction , . . , Prosecutions Conveyance of prisoners . . • Conveyance of transports . . • Vagrants ..,.•., Maintenance of pauper lunatics Shire-halls and judges' lodgings County bridges Clerks of the peace County treasurers Coroners Inspectors of weights and measures Incidental expenses . . . . Rural police Other expenses 1843. £. 6,465 160,713 140,907 208,903 25,493 10,191 7,794 20,044 34,925 57,291 37,837 7,393 49,390 12,106 109,457 159,769 62,577 £1,111,255 1844. £. 6,314 163,169 131,048 185,058 22,196 6,825 7,810 21,754 26,939 68,208 35,966 7,276 51,843 12,149 107,704 164,128 62,675 £1,071,062 It will be remembered that the statutes 6 and 7 Will. IV. c. 104, and 1 Vict. c. 78,* require statements of the receipts and expenses of the several boroughs to be transmitted annually to the Secretary of State, and to be laid by him before both Houses of Parliament. An abstract of these statements for the two years 1839-40 and * See " Borough Rate,'* ante, j)age 142. IN ENGLAND AND WALES. 177 1840-41, is published in the " Tables of the Revenue, Population, and Commerce of the United Kingdom and its Dependencies," com- piled from official returns, and presented to both Houses of Parlia- ment by command of Her Majesty (Part X. 1840, pp. 360-383). The only abstract since published appears to be that for 1842-43, which, however, contains no summary (Commons' Paper, 1844, No. 593). From these documents, the following results have been obtained : — Receipts. 1839-40. 1840-41. 1843-43. Balances in the hands of borough trea- surers Borough Rates Tolls and dues Other receipts, arising chiefly from bo- rough property Balances due to borough treasurers . . £. 74,969 196,674 167,171 461,738 29,947 £. 57,389 216,278 182,685 483,712 32,670 £. 87,471 249,178 172,911 520,978 33,703 Allowances from the Treasury . 930,499 11,006 972,734 16,214 1,064,241 19,676 * £941,505 £988,948 £1,083,917 Expenses. Balances due to borough treasurers . . Prosecutions Police and constables Coroners . Jails and prisoners County expenses and vagrants . Rents, rates, taxes, and insurance . . Salaries and allowances Lighting, paving, and cleansing . . Public works and repairs .... Markets and fairs . ' Municipal elections Printing, stationery, and other charges . Law expenses . • Charities Repayment of loans, and interest . Miscellaneous Balance in the hands of borough trea- surers 1839-40. £. 30,817 41,875 139,285 5,875 51,080 18,037 28,419 75,185 29,528 166,983 19,442 3,924 6,204 24,590 14,918 198,052 30,163 54,449 £ 938,826 1840-41. £. 36,864 49,981 136,266 7,491 51,856 12,656 21,139 84,538 38,320 160,642 11,651 5,367 7,393 30,497 16,496 162,541 43,092 102,741 £979,531 1842-43. £. 22,435 49,769 161,491 7,001 52,951 21,061 33,909 87,565 36,178 189,083 13,285 3,797 6,575 34,270 21,465 199,250 25,786 117,945 £ 1,083,816 * These totals do not quite agree with those stated in the returns, which are not consistent with the amounts of the items composing them. 176 AMOUNT OF LOCAL TAXES • It will be observed that the amount of the Borough Rates was, in 1839-40, 196,674/.; in 1840-41, 216,278/.; and in 1842-43, 249,178/. On a review of the preceding observations, it appears that the following statement may be presented, as an approximate summary of the present annual amount of the Local Rates in England and Wales : — The Parish Rates— £. The Poor Rate, including the purposes of— The Workhouse Building Rate , , . | The Survey and Valuation Rate / Relief of the Poor 4,976,093 Other objects 567,567 Contributions to Coxmty and Borough Rates .... See below The Jail Fees' Rate Unknown. The Constables' Rate Unknown. The Highway Rates , . . . . • 1,-312, 812 The Lighting and Watching Rate . Unknown. The Militia Rate Not needed. The Church Rates 506,812 The Sewers' Rate ... 1 The General Sewers' Tax. / In the Metropolis 82,097 In the rest of the Country Unknown. The Drainage and Inclosure Rates ] The Inclosure Rate \ Unknown. The Regulated Pasture Rate i The County Rates . . 1 The Hundred Rate . . > Contributed from the Poor Rate . 1,356,457 The Borough Rates . . J £8,801,838 This total is derived from the latest amounts ascertained; but it may be useful to subjoin a statement also of the highest amounts returned : — £. The Poor Rate ....... 9,320,000 The Highway Rates 1,415,800 The Church Rates 663,814 The Sewers' Rates 82,097 £11,481,711 TOLLS, DUES, AND FEES. It is required by the General Turnpike Acts {ante^ page 160) that the accounts of the Trustees of the several Trusts should be annually IN ENGLAND AND WALES. 119 laid before Puriiament. From these accounts, it seems, that during the last few years, the receipts have been declining, and the debts increasing. In 1835, the receipts were nearly two millions, and the debts about eight millions; in 1843, the receipts were nearly a quarter of a million less, and the debts nearly half a million more. Receipts. 1835 1836 1813 Balanceg in treasurers' hands . . Revenue from tolls From other sources ..... £. 199,466 1,469,317 327,204 £. 205,271 1,520,917 255,667 £. 285,555 1,348,084 124,937 1,995,987 1,981,855 1,758,576 Expenses. Repairs Improvements Management Interest, and repayment of Debts 996,140 211,808 134.861 434^551 1,777,360 1,014,411 204,739 130,539 430,651 823,121 87,032 118,526 405,755 1,434,434 Debts. Net amotmt 8,069,870 8,159,310 8,411,032 (iSce Report of the Commissioners for inquiring into the state of the Roads in England and Wales, 1840 ; and Commons' Papers, 1845, No. 648.) It has been already stated {ante^ page 1*77,) that the amount of the Borough Tolls and Dues was, in 1840, 167,171/.; in 1841, 182,685/. ; and in 1843, 172,911/. To these must be added the tolls and dues of the city of London. From a recent parliamentary return (Commons' Paper, 1846, No. 70), the duty on coals imported into the port of London, or brought landwise into the city, appears in the undermentioned years to have been as follows : — Years. 1840 1841 1842 1843 1844 Seaborne. £. 143,269 156,028 143,891 147,904 135,834 Brought Landwise. £. 1,202 1,820 1,707 1,874 3,912 Total. £. 144,471 157,848 145,598 149,778 139,746 N 2 180 AMOUNT OF LOCAL TAXES There are various other tolls and dues collected in the city ; which (exclusive of the port dues) appear to have amounted, in 1841, to 65,354/. (Westminster Review, May, 1843, No. 77). London is included in the account of the port dues given below. The following statement concerning the Light Dues is extracted from the Report of a Select Committee of the House of Commons on Light-houses (Commons' Paper, 1845, No. 607; Appendix A., No. 4, page 363) :— ** A Return of the amount paid for Light-house Dues to the Corporation of Trinity House, London, by shipping employed in the coasting-trade ; and the amount paid by shipping in the Foreign trade ; in the year 1843. Coasting Trade Foreign Trade : — British vessels .... Foreign vessels .... £257,775 12 7| (Signed) "J. Herbert, Secretary. " Trinity House, 25th June, 1845." {See also Commons' Paper, 1845, No. 76.) A Return presented to the House of Commons in 1845 (Commons' Paper, 1845, No. 571), contains a Summary of the Income of the several Ports, Harbours, and Creeks, in England and Wales, and Islands in the British Seas, for the years 1841-42, 1842-43, and 1843-44. From the detailed accounts which the same Return contains, this income appears to arise almost entirely from the various Port Dues. The totals are as follows : — £. s, d. £. s. d, 126,673 1 9| 97,454 1 Bi- as, 648 9 6f 131,102 10 10 Years. £. 1841-42 524,724 1842-43 547,123 1843 44 554,645 It is not known that any means exist for ascertaining the annual amount of the Church Dues and Pees; or of the Marriage Fees; or of such Registration Fees as are not paid from the Poor Rate. With respect to the Justiciary FeeSy it may be mentioned, that a Return presented to the House of Commons last session (Commons' Paper, 1845, No. 332), comprises an account of the sums received by the clerks of the peace throughout England and Wales, classed as sums received from the County Rates, and sums derived from *' other sources." What proportion of the latter arises from fees is not apparent. The total amounts received " from oiher sources" IN ENGLAND AND WALES. 181 are thus stated in the Return for the years ending respectively the 20th January, 1841. 1842. 1843. 1 1844. 1 1845. £. 8,311 £. 8,416 £. 1 £. 9,378 9,222 £. 11,057 The fees received by the several clerks to justices of the peace appear to have averaged annually, in the five years from 1830 to 1834, 57,668/. This computation is founded on information derived from the various Reports of the Select Committees of the Houses of Parliament on County Rates. From the foregoing data, the following summary of the present annual amount of the Tolls, Dues, and Fees, in England and Wales, may be deduced : — £. £. Turnpike Tolls .. 1,348,084 Borough Tolls and Dues 172,911 City of London 205,100 378,011 Light Dues .. 257,776 Port Dues .^ 554,645 Church Dues and Fees . . Unknown. Marriage Fees , . Unknown. Registration Fees (not paid from the Poor Rate) . , Unknown. Justiciary Fees: — Clerks of the Peace .... 11,057 Justices' Clerks , 57,668 68,725 £2,607,241 TOTAL. As far as the fluctuating character of the levies themselves, and the deficiency of accessible information, will permit, the subjoined statement, founded on the preceding details, may be regarded as exhibiting an approximate estimate of the present amount of the Local Taxes annually collected in England and Wales ; being, how- ever, obviously below the actual total : — £. £. Rates ...... 8,801,838 Tolls, dues, and fees . . 2 , 607 , 241 11,409,079' Taking into account those taxes with respect to which the in- formation is defective, and considering also the progressive increase which is apparent in many of the rates, the annual amount of the Local Taxation of England and Wales, at the present time, may in fact be stated, in round numbers, at not less than 12,000,000/. 182 Section IT.— INCIDENCE OF THE LOCAL TAXES IN ENGLAND AND WALES. There are two distinct principles which regulate the incidence of the Local Taxes ; one having regard to the ability to pay, the other to the benefit derived. As a general rule, it may be said, that the Rates are founded on the first principle ; the Tolls, Dues, and Fees, upon the second. In the levy of a rate, the tax-payer is called upon to contribute to a general fund, on account of his possession or occupation of certain kinds of property within a defined district ; the amount of his con- tribution being proportioned to the value of the property. In other words, the ability to pay, as arising from such property, constitutes both the foundation of the liability, and the measure of its extent. But when the tax assumes the shape of a Fee or a Toll, it is demanded of the tax-payer, without regard to his ability to pay it, in consideration of his receiving some advantage, for which it serves as the equivalent. The purposes attained by means of Highway Rates and Turnpike Tolls are precisely similar: but in the one case, the burden of maintaining the roads falls on the occupiers of property in the district, according to tbeir ability as derived from that property ; in the other, it falls on the particular individuals who actually experience the benefit, and who are required to pay certain sums on the specific occasions of their doing so. But although this distinction in the application of the two prin- ciples is in general very observable, there are some few instances in which they are combined. The Lighting and Watching Rate may be adduced as an example of such a combination ; this rate being imposed in different proportions on the occupiers of land, and on the occupiers of houses and other property, according to a supposed variation in the advantages they respectively derive from the ex- penditure of the tax. Bearing these observations in mind, it will obviously be right to consider separately the incidence of the amounts actually levied by the two distinct methods of Local Taxation. RATES. The annual value of the real property assessed to the Property Tax, under Schedule A, in England and Wales, amounted in 1815 to 51,898,423/. (Commons' Paper, 1835, No. 444). The annual value INCIDENCE OF THE LOCAL TAXES, &c. 183 of all the property assessed to the Poor Rate, as ascertained from returns obtained by the Poor Law Commissioners from the overseers of the several parishes, amounted in 1841 to 62,540,030/. (Com- mons' Paper, 1842, No. 235.) In 1815, the total amount raised as Poor Rate was 7,457,676/.; in 1841, it was 6,351,828/. (Commons' Papers, 1839, No. 562; 1842, No. 235.) Assuming the annual value of the property assessed to the Property Tax to represent with sufficient accuracy the annual value of that assessed to the Poor Rate, it will be seen that in the former year the amount of the levy bore to the annual value a proportion of about one- seventh, or fourteen per cent. ; in the latter year, about one-tenth, or ten per cent. The Poor Rate reached its greatest height in 1818 ; in which year it amounted to 9,320,000/. (Commons' Paper, 1839, No. 562), being eighteen per cent., or less than one-sixth, of the annual value of the property on which it was imposed. In 1844, the latest year as to which any statement has been published, the amount was 6,847,205/. (Eleventh Annual Report of the Poor Law Commis- sioners, 8vo. edition, page 257) ; showing a proportion of less than eleven per cent., or rather more than one-ninth, of the annual value. This large reduction of the proportional burden in the latest, com- pared with the highest amount, has arisen, it will be observed, both from the diminution of the levy, on the one hand, and from the increase of the rateable property, on the other. 18151 1818/ 1841) 1844/ Annual Value. £. 51,898,423 62,540,030 Amount levied. Proportion in the £. £. 7,457,676 9,320,000 6,351,828 6,847,205 s. d. 2 10^ 3 7 2 Oi 2 2i These amounts include, to a great extent, the«sums raised for the County Rate. But materials exist for a separate notice of that rate, in a Return presented to the House of Commons in 1844 (Commons' Paper, 1844, No. 268). From that return it appears that the total annual value of the property on which the County Rate was assessed in 1842, in all the counties of England and Wales, except Cornwall, Rutland, Somerset, and Radnor, was 50,613,099/. From the four counties named no returns had been obtained; but even if the amounts for those counties were supplied from the returns relating to the Poor Rate, the annual value on which the County Rate is imposed 184 INCIDENCE OF THE LOCAL TAXES would still fall very far short of that which forms the basis of the Poor Rate assessment. This may perhaps be ascribed to the circum- stance, that many of the valuations for the County Rate are of very long standing. Thus, in the valuation for Bedfordshire, which is as old as 1739, the annual value of the rateable properly is estimated at 139,584/. ; while in the Poor Rate returns, the annual value for that county, in 1841, is stated to have been 495,396/., or more than three times the last-named amount. But in this respect, it may be anticipated that a considerable change will be effected by the opera- tion of the recent statute, 8 and 9 Vict. c. 111.* The return just quoted with relation to the County Rate, exhibits the following results : — Year. 1842 Annual Value. £. 50,613,099 Amount Levied. £. 703,526 Proportion in the £. d. 3i The " Annual Value " is exclusive of the counties of Cornwall, Rutland, Somerset, and Radnor; and the "Amount Levied" includes them. The effect of this on the "Proportion in the £" is about half-a-farthing. Assuming the whole of the Local Rates to be imposed on the same property as the Poor Rate, and taking the total amount of those rates, as ascertained from the latest information, the proportion of the sum levied to the annual value of the property assessed would appear to be about one-seventh, or fourteen per cent. Annual Value.t £. 62,540,030 Amount of Rates.^ Proportion in the £. £. ,801,838 S. d. 2 9^ Proportion per Cent. 14,^5 This estimate, of course, will be incorrect to the extent to which the other rates differ''from the Poor Rate, as regards the property on which they are assessed ; and also to the extent to which the com- puted amount of the rates falls short of the sum that is actually- raised ; but it is here presented as the closest approximation that existing returns admit of. The subjoined statement distinguishes the annual value of the principal kinds of property assessed to the Poor Kate in 1841, as * See " County Rate," ante, page 100. f See a««e, page 183. X See ante, page 178. IN ENGLAND AND WALES. 185 abstracted from the Returns obtained by the Poor Law Commis- sioners (Commons' Paper, 1842, No. 235) : — Landed Property. .2 «• Dwelling houses. All other Property. as SI Total Annual Value. £. 32,655,137 52 £. 23,386,401 37 £. 6,498,492 11 1 £. 62,540,030 The proportional incidence of the Poor Rate on different kinds of property, at ditierent periods, may be further elucidated by the fol- lowing summaries derived from various Parliamentary Returns (Commons' Papers, 1827, No. 120; 1834, No. 335; 1846, No. 14). The amounts stated below are the smns raised by assessment, not the annual value of the property assessed : — Years ended Lady-day. On Landed Property. o • On Dwelling-houses. On all other Property. as it Total Amount Levied. 1826 1833 1841 £. 4,795,482 5,434,890 3,316,593 69 63 52 £. 1,814,228 2,635,258 2,375,221 26 31 37 £. 356,447 536,353 660,014 5 6 11 £. 6,966,157 8,606,501 6,351,828 Average 4,515,655 62 2,273,902 31 517,605 7 7,308,162 In 1829, an Abstract of Returns was printed by the House of Commons, sliowing the amount of the Highway and Church Rates levied in the year ended Lady-day, 1827, in each county in England, distinguishing the sums severally levied on lands, houses and lands, and factories ; from which the following totals are extracted (Commons' Paper, 1829, No. 21). It must be borne in mind that these amounts are confined to England, and do not extend to Wales : — HIGHWAY RATES. On Lands, without Houses and Tenements. On Houses and Tenements. t! On Factories. Total Amount levied. £. 725,568 70 £. 270,836 26 £. 34,593 4 £. 1,030,997 CHURCH RATES. £. 284,505 55 £. 216,969 42 £. 17,100 3 £. 518,574 186 INCIDENCE OF THE LOCAL TAXES No direct authentic Returns of the numbers of Ratepayers are known to exist; and an estimate of the incidence of the Local Rates on the several classes of persons liable to contribute towards them, can only be arrived at conjecturally. The following list ex- hibits an approximate computation : — 1. Inhabitants Unknown. 2. Parsons and vicars ..« 10,810 3. Occupiers of land, underwood, and coal mines .... 276,037 4. Occupiers of houses, (many excused on account of poverty). 2,941,491 5. Occupiers of apartments, &c., rated separately in Boroughs . Unknown. 6. Owners of houses, rated instead of occupiers Unknown. 7. Impropriators of tithes .....•...*• 2905 8. Appro priators of tithes 1519 9. Reversioners liable to the Sewers' Rates Unknown. 10. Persons liable to the Drainage and Inclosure Rates, the Inclo- sure Rate, and the Regulated Pasture Rate Unknown. Total .... 3,232,762 In explanation of the foregoing list, it may be observed that the number of parsons and vicars is taken from the number of parishes in England and Wales, not including, on the one hand, districts of parishes having separate churches, nor, on the other hand, making any allowance for pluralists; that the number of occupiers of land, &c., is taken from the number of agricultural occupiers according to the Census of 1831, the Census for 1841 not being so arranged as to admit of a similar calculation for that year ; that the number of oc- cupiers of houses is taken from the number of inhabited houses according to the Census of 1841; and that the numbers of tithe- owners are obtained from the Report of the Commissioners for Inquiry into Ecclesiastical Revenues, dated June, 1835; no allow- ance, however, being made for pluralists. It may be further remarked, with regard to those classes whose numbers cannot be stated, that they would probably not affect the total very materially ; inhabitants being for the most part included amongst occupiers, and owners of houses being rated in lieu of occupiers, not in addition to them. The entire population of England and Wales, according to the Census of 1841, consisted of 15,911,757 persons. If, therefore, the number of Ratepayers be 3,232,762, they will bear towards the whole population a proportion of about one-fifth, or rather more than twenty per cent. IN ENGLAND AND WALKS. 187 Number of Population in Ratepayers, j 1841. I! Annual value of Property assessed to Poor Rate in 18-il. r, ♦ A Average Pro- Average Pro- t-resent An- potion of I portion of ""of allTe P'°P«Lty to Annual Tax Rates. eacn Rate- payer, to each Ratepayer. 3,232.76215,911,757 £. £. 20J 62,540,030 8,801,838 £. s. d. 19 6 11 £. s. d. 2 14 6 TOLLS, DUES, AND FEES. Local Taxes of this description, as has been already observed, fall upon certain classes of persons, not upon certain kinds of property. The only instance in which the proportional incidence of any of these taxes can be statistically indicated, is that of the Light Dues ; with respect to which it appears, {ante^ page 180) that about one half of the amount collected in 1843 was derived from the coasting-trade, the other half from the foreign trade ; and that, of the latter moiety, about three-fourths were paid in respect of British vessels, and about one-fourth in respect of foreign vessels. 188 Section III.— COMPARISON OF THE LOCAL WITH THE GENERAL TAXES OF THE UNITED KINGDOM. Sir John Sinclair, at the close of his "History of the Public Revenue of the British Empire,'* made the following estimate of the amount of the entire taxation of the United Kingdom in 1802 (3rd edition, 1803, vol. ii., page 410) : — " Calculation of the Sums of Money levied within the Year for Public Purposes, in Great Britain and Ireland. £. 1. Gross Receipts of all the Taxes to be accounted for within the year 37,996,088 2. Profit of the Lottery 525,458 3. Poor's Rates and County Expenses 4,000,000 4. Public Hospitals, Including that of Greenwich [Chelsea Hospital is paid out of the Public Revenue ; Greenwich out of its own peculiar funds] 350,000 5. Turnpikes in England and Scotland . . 600,000 6. Parochial Road Assessments and Statute Labour 100,000 7. Income of Towns and Corporations in England ..... 500,000 8. Ditto in Scotland 100,000 9. Navigable Rivers, Canals, &c 250,000 10. Lighting, Watching, and Paving Streets 300,000 11. Public Taxes and other Burdens payable in Ireland .... 4,000,000 12. Revenue of the Churches of England, Scotland, and Ireland , . 3,000,000 Grand Total. . £51,721,546 Sir John Sinclair accompanied this calculation with some obser- vations, intimating that he had no desire to exaggerate the burdens of the kingdom ; and, in point of fact, he did not over-estimate the taxation of that period. But even allowing for any inaccuracy in this respect, a considerable increase has doubtless taken place since 1802. The total amount of the Local Taxation in England, Wales, Scot- land, and Ireland, at the present time, so far as it can be ascertained from the data set forth in other parts of this volume, may be stated as follows : — England and Wales (ante, page 181) — £. Rate^ 8,801,838 Tolls, Dues, and Fees . . . 2,607,241 11,409,079 COMPARISON OF LOCAL WITH GENERAL TAXES. i89 £ Brought forward . . 11,409,079 Scotland {post, page 219.)— Rates £ 446,582 Tolls, Dues, and Fees . . . 510,096 , , ^ , 956,678 Ireland {post, page 278.)— Rates 1,631,818 Tolls, Dues, and Fees , . . 199,469 1,831,287 Total . . £ 14,197,044 There is no doubt that, if the deficient information, with regard to many of the rates and other taxes, were supplied, the entire amount of the Local Taxation would be found to be, in fact, much larger. It may be stated, in round numbers, to be at least 15,000,000/. a year.* From a recent Return to the House of Commons (Commons' Paper, 1846, No. 1), it appears that the net Public Income of the United Kingdom, in the year ended the 5th January, 1846, amounted to 53,060,353/. 17^. 9c?. ; and that the expenditure for the same period was as follows : — £. s. d. Funded and Unfunded Debt 28,253,872 6 11 Civil Lists ; Annuities and Pensions ; Salaries and Allow- ances ; Diplomatic Salaries and Pensions ; Courts of Jus- tice ; and Miscellaneous Charges 2,417,223 1 5 Army, Navy, Ordnance, and Miscellaneous Charges. . . 18,390,316 9 3 49,061,411 17 7 Unclaimed Dividends 181,301 9 Excess of Income over Expenditure 3,817,640 II 2 £53,060,353 17 9 Of this sum, 51,719,118/. 4^. ^d, was derived from taxes, and the remainder from other sources, such as the Treaty with China. The collective amount of the General and Local Taxation of the United Kingdom at the present time may accordingly be stated at about 67,000,000/. per annum, showing an increase, during the current half century, as compared with Sir John Sinclair's, estimate (exclud- ing the 3,000,000/. which he assigns as the Ecclesiastical Revenue), of nearly 18,000,000/. * This sum is exclusive of any local taxes that may be raised in particular places under special Acts of Parliament ; of which no notice has been taken in this work (see ante^ page 1), and of the amount of which no estimate can be formed. 190 COMPARISON OF LOCAL WITH GENERAL TAXES. It will be observed, that the General Public Expenditure, exclusive of the National Debt, is rather less than 21,000,000/. a year; and that the present amount of the Local Taxes of the United Kingdom may be estimated at 15,000,000/., or nearly three-fourths of that sum. his comparison may serve to bring prominently into view the magnitude of the Local Taxes, which are perhaps too apt to be looked at individually, and under that aspect regarded as of minor import- ance. And not only is each individual tax thus liable to be consi- dered singly, but from its very nature, as a " local " impost, it is subject to the further disadvantage of being viewed in connexion with some particular district alone, its aggregate amount being probably unheeded on account of the smallness of the isolated sum that may be raised in that separate locality. With reference to this point, it has been observed,* — " So long as the local expenditure is stated ex- clusively for each parish, township, or other small division, the pro- duce of the rate is viewed for one of these separate portions singly ; and thus the aggregate importance of the tax is likely to be overlooked. The expense actually considered is small, while the amount of the expenses incurred by all the other divisions, which, taken together, would form an important sum, is unknown and perhaps unthought of. The apparent amount of some of the most productive of the taxes imposed by the general Government might be reduced by a similar process of insulation. If, for example, an estimate were made of the amount of the tax on sugar, or tea, or spirits, which is contributed by a single rural parish, and if this sum were looked at by itself, without reference to the amount levied in the rest of the country, its import- ance would seem inconsiderable." When, however, the Local Taxes are brought under review in their collective amount, it then at once becomes manifest how really de- serving of serious consideration are the modes of raising and expend- ing them, so as to secure the most efficient and economical manage- ment of a revenue so large and important ; a revenue, indeed, which derives its importance, not only from the largeness of its aggregate sum, but from the extent of the property and the number of the persons affected by it, and from the numerous and diversified public objects to which it is applied. * Eleventh Annual Report of the Poor Law Commigsionerg, 8vo. edition, page 7. THE LOCAL TAXES SCOTLAND, CHAPTER VII. The main objects of local taxation in Scotland are, — The Adminis- tration of Justice; Internal Transit; Navigation; Civic Economy; and the Relief of the Poor. It will be seen that the money expended on the ecclesiastical establishment, and on education, partakes, in some respects, of the nature of a tax. There are no general taxes of an exclusively rural character in their application; though the method of collecting and administering taxes, applied for purposes common to both town and country, is different in these two classes of districts. There are some taxes of an exclusively municipal cha- racter, such as the duties on internal transit, to be hereafter noticed. Section L— -THE ADMINISTRATION OF JUSTICE. CRIMINAL PROSECUTIONS. A tax levied in the counties for upwards of a century for purposes of police is called the Rogue Money. It was first appointed by the Disarming Act, Ilth Geo. II. c. 28, to be annually voted by the free- holders at their Head Court from " the several shires or stewartries where their estates lie," and its purpose was declared to be " for defraying the charges of apprehending of criminals, and of subsisting of them in prison until prosecution, and of prosecuting such prisoners for their several offences by due course of laws." By the 2nd and 3rd Will. IV. c. 65, s. 44, the functions of the freeholders as to the rogue money are transferred to the Commissioners of Supply. The local burdens affecting landed property in Scotland have generally been assessed on the "Valued Rent," as entered in the 192 THE ADMINISTRATION OF JUSTICE. [Scotland. valuation books, the result of a survey as old as the seventeenth century. Before the period of the Commonwealth, the aids and feudal casualties from property held of the Crown were ruled by two systems of valuation, still referred to in conveyancing as the " old " and the *'new extent." The former is of unknown antiquity; the latter is supposed to date back to the fifteenth century, and to have, although it was intended to proceed on a new valuation, in general embodied an estimate of four times the old extent. By two Acts of Cromwell's Parliament in 1656, a new survey of the country was made, the lands were valued, and the taxes payable by the several counties were apportioned accordingly. After the Restoration, in 1665, a tax was levied by the rule of the " extents ;*' but two years afterwards an apportionment of taxation was made virtually cor- responding with that which had been made by Cromwell's Parlia- ment, and commissioners were appointed to adjust the amounts charged on the shires among the individual landowners. The rules and valuations thus made were sanctioned by the Supply Act, 1670, c. 3, and became generally the measure of subsequent taxation on land, until some recent statutes introduced exceptions; and the amount which, according to that rule, was estimated as the value of any particular piece of ground, is called its " valued rent." As its ratio to the actual modern value of the land is very different in different parts of the country, the per centage of taxes, laid on according to the measure of the valued rent, shows in many instances a corresponding contrast. It is stated in the preamble of the Rural Police Act, to be presently noticed, that anterior to its date the assessment of the rogue money had been made according to the " valued rent." Its incidence was generally fixed by local usage; and property not valued in the books has generally been assessed according to its real value. Although the purpose of this tax was declared to be that of prosecuting prisoners, the expenses of prosecutions before the Court of Justiciary and the Sherif Courts have been always defrayed by the Crown, the proceedings being conducted by public prosecutors, who are either the Crown counsel, or act under their instruction. Pro- secutions, however, before the justices of the peace, are paid from the rogue money ; and attached to the Justice of Peace Courts there is generally a procurator fiscal or public prosecutor, and other officers, Scotland.] THE ADMINISTRATION OF JUSTICE. 193 Avho look to this fund for their remuneration iu the conducting of criminal business. The criminal prosecutions before justices of the peace in Scotland, apart from those which, proceeding under the revenue statutes, are paid fur by the Crown, are of a very trifling character ; and this limitation of their judicial functions may, in a great measure, be owing to the circumstance that the county becomes liable for the expenses of proceedings held before them. In the Eighth Report, dated 1st May, 1821, of the Commissioners appointed to inquire into the state of the Courts of Law in Scotland, it is stated : — " With respect to the rogue money, which is raised by voluntary assessment in each county, the practice of the several counties is by no means uniform. In some there is little or no fund of this descrip- tion levied ; and in other cases where the county is so assessed, the fund is not applied to defray the expenses of the precognitions taken and trials held before the justices, or the portion allotted for these purposes proves inadequate. To remedy this defect, endeavours have, in various instances, been made by the clerks and procurators fiscal to obtain payment by application to the Barons of Exchequer. But on examination of the Lord Treasurer's Remembrancer in Exchequer, through whose office such applications are presented, we find that he has not authority to receive the claims, or issue any sum on this account; and that the rules by which he is alone empowered to make any payments for purposes of this nature are exclusively applicable to the clerks and fiscals of the Sheriff Courts." On the other hand, there is no distinct restriction on the application of the rogue money ; and it is believed that in some instances, where it is liberally supplied, the procurators fiscal of the Sheriff Courts rely on it for payment of charges connected with criminal trials, which are not allowed in their accounts in Exchequer. COURT ROOMS AND COUNTY BUILDINGS. Before noticing the late Constabulary Police Act, it may be right to mention that the maintenance of the court rooms, and other build- ings for county purposes, has been for a long period supplied from funds raised in tlie counties. The management of these edifices, and the assessments for building and supporting them, are generally pro- vided for by Local Acts; and probably in no instance is money 194 THE ADMINISTRATION OF JUSTICE. [Scotland. collected for this purpose without such special statutory authority. The assessments are generally laid on the valued rent. In many of these Acts provision is made for defraying the expense of building and supporting prisons, — a branch of expenditure which is now under central control. RURAL POLICE. By the Act for establishing a constabulary force in rural districts, 2nd and 3rd Vict., c. 65, the commissioners of supply are authorized, at a meeting called on requisition of ten commissioners, to assess the county for maintaining a constabulary force, the assessment being levied as part of the rogue money. They are authorized, if they think fit, to levy both this tax and the rogue money in the same manner as the assessment for prisons, according to the Prison Discipline Act. By s. 5 of this Act, the commissioners are directed to publish annual accounts of receipt and expenditure under the Act, down to each term of Whitsunday (in the month of May), " specifying the separate par- ticulars of receipt and expenditure.'* It is directed that a copy be given to each commissioner, and transmitted to the Queen's Remembrancer in Exchequer. In 1843 and 1844 the House of Commons ordered returns of such of these accounts as had been lodged in Exchequer at each of the preceding terms. Of the thirty-two counties in Scotland, twenty had given in accounts in the former and twenty-one in the latter year. In some cases the full account of charge and discharge between the county and their collector is given, including the rogue money, police money, sums levied by Local Acts for the maintenance of county buildings, contribution to the prison assessment, &c. In other cases it does not appear whether the sum slated in the charge is confined to the assessment under the Police Act, or includes other rates ; while in some instances the rate of assessment is not given, but- the clerk charges himself with sums paid to him from the funds. The following tabular note of sums appearing in the twenty-one accounts returned for 1844 cannot, therefore, be depended on for uniformity or precision : — Scotland.] THE ADMINISTRATION OF JUSTICE. 195 >UMs appearing as Collected or Assessed in Counties in the Accounts lodged in Exchequer in 1844, in terms of 2 and 3 Vict., c. 65. Counties, Explanations. Amount. Aberdeen • Argyle . . . Ayr . • • Banff . . , Bute . . , Caithness . Clackmannan Dumfries , , Dumbarton . Edinburgh Fife . . . Forfar . • Haddington • Inverness . . Kincardine Kirkcudbright Linlithgow . I Peebles • . Perth , . . Renfrew • Stirling . ,| Assessment for rogue money; no assessment made up for property not in the cess books. Rate 1/. Os. 10^. per 100/. Scots of valued rent ; applied to a rural police and other purposes Sums, exclusive of rogue money if any . Lands in valuation roll, at l^d. per 1/. valued rent Other property, l^rf. per 1/. sterling . , • On valued rent, 12*. 6d. per 100/. Scots . . On house property Sums, exclusive of rogue money if any . • Sums, exclusive of rogue money if any . Approximated from the items of expenditure applicable to police purposes .... Ratio of assessment not mentioned ; the sum is not that received but that assessed . Rate of assessment not stated 2^d. per 1/. on rental Rogue money from 1st October, 1842, to 1st October, 1843; the expenditure . . County constabulary same period ; expendi- ture At 10s. per lOOL Scots. This is the sum assessed, but with arrears it seems to mea- sure sum recovered Amount collected at the rate of 13s. 7d. per 100/. Scots Sums drawn by the secretary from collector, 12.V. per 100?. Scots, valued rent .... County rates: assessment Is. 8d. per lOOZ. Scots, valued rent Rogue money, l^d. per IZ. Scots of valued rent, and per ll. sterling on lands not in old valuation ....•••.• Sums received from Finance Committee of county . Statutory assessment and rogue money . Rogue money Police assessment at 8s. [8rf.?] per H- Scots of valued rent Gross amount of county rates collected . Approximated from expenditure, excluding prison assessment ... . . . . Total . . . . £. s. d. 2,529 15 7i 927 18 10 1,197 9 429 5 6 495 56 40 7 lU 160 498 14 5 850 761 18 2,860 4 7| 1,001 16 7 2,180 1 U 814 10 6 ,135 3 3 906 18 J 449 10 6 378 13 4 928 2 3 300 2 4 351 3 11 2,039 8 1,320 3,026 2 11 1,126 3^ 26,764 7 10 TOWN POLICE. The royal burghs and other municipal bodies have been in the practice of devoting a portion of their funds, whether derived from o2 196 THE ADMINISTRATION OF JUSTICE. [Scotland. taxes or property, for the expenses of conducting criminal business before their own Courts, and have in many instances continued to do so after a separate police fund has been established by local statute. In the smaller towns the functions of a police system are performed by the corporate authorities. The large towns have Local Police Acts, appointing separate Boards, and a distinct system of taxation. In some of the smaller towns the occasion of going to Parliament for an Act for the arrangement of municipal affairs has been taken advantage of to unite some prescribed powers in relation to police matters with the ordinary municipal functions of the corporation. In Glasgow there are four systems of police still mider distinct Acts, applicable respectively to Glasgow Proper, Gorbals, Calton, and Anderston. Besides this city and Edinburgh, there are Local Acts, containing police regulations more or less extensive, applicable to Aberdeen, Dundee, Perth, Paisley, Greenock, Leith, Port Glasgow, Dumfries, Banff, Kilmarnock, Dunfermline, Peterhead, Airdrie, and Kirkaldy. The rates authorized by the Police Acts are generally a per centage on the annual value of tenements, levied on the occupants. The general purposes are, lighting, cleansing, paving, enforcing street regulations, and supporting a constabulary force. The information from which the following table is compiled has been obtained from the collectors of police assessment in several of the larger towns : — Gross Sums collected as Police Assessment during the Year ending Avhen the last Accounts were made up, previous to March, 1846, in the following Towns : — £. s, d. Aberdeen 4,239 Airdrie 294 13 2 Banff 334 17 8 Dumfries (sum assessed, deducting apparent arrears) 757 14 C Dundee 4,335 3 Edinburgh 24,851 3 8f Glasgow, City 21,G76 15 7 ,, Suburb of Anderston 1,898 7 3^ ,, Suburb of Calton 1,240 19 3^ ,, Suburb of Gorbals 4,170 13 7 Greenock . , 4,603 4 2 Kilmarnock •• ..•. 702 1 2f Carried forward .... 69,104 10 5^ Scolland.-] THE ADMINISTRATION OF JUSTICE. 197 £. s. d. Brought forward .... 69,104 10 5J Kirkaldy (including compulsory water-rate) ... C44 9 4 Leiih 3,254 Paisley [ 2,187 1 Perth 1,369 4 Peterhead €15 13 2 £ 77,174 13 4^ There is a general Police Act, 3rd and 4th Will. IV. c. 46 ; the provisions of which, or a portion of them, may be adopted so as to become law, in a royal burgh, burgh of regality, or burgh of barony. At a meeting of a specified number of ten-pound householders, held with certain preliminaries, commissioners are elected, with powers for assessment and general management ; but the maximum of assess- ment for each period of three years must be fixed by a general meet- ing of ten-pound householders, and it is in no instance to exceed 1^. 6c?. per 1/. of rent. The provisions of this Act have been adopted in some of the smaller towns. PRISONS. Until the passing of the late general Act for the support and management of the prisons throughout Scotland, this department of the public expenditure was complained of as a severe burden on the towns. In some instances the pressure was more equally distributed by Local Acts; but it was a general subject of complaint that the burghs, having to support the prisons, were very scantily aided by 'the county rogue money. By the Prison Discipline Act, 2nd and 3rd Vict. c. 42, four systems of taxation were established for the follow- ing purposes : — The building of a general penitentiary, the building of local prisons, the current expenses of the general penitentiary, and the current expenses of local prisons. For the building of the general penitentiary it was provided that, in addition to 10,000/. paid from the Consolidated Fund, a sum of 20,000/. should 1)e levied on coun- ties and burghs, in instalments not exceeding 2000/. yearly, appor- tioned by the General Board, oh a combined estimate of the amount of population and crime in the respective counties ; 11,200/- of this sum has now been collected, and this part of the tax is not to be con- sidered of a permanent nature. The expense of building, repairing, 198 THE ADMINISTRATION OF JUSTICE. [Scotland and altering local prisons is payable b}' the counties in whicli the respective prisons are situated, the sum in any county not in any year exceeding what the county would be liable for if the sum of 10,000/. were apportioned over the country in the same manner as the above sum for building the general penitentiary, unless with the assent of the commissioners of supply, and the magistrates of burghs •within the county. The expense of maintaining the general peni- tentiary is borne by each county, according to the number of prisoners sent from it, and their respective periods of imprisonment. The expenses of the local prisons are assessed from year to year by the several County Boards. The proportion of assessment between city and county districts is measured by their respective populations, and apportioned by the General Board. In assessing the sums, thus apportioned, on individuals, the rule as to county districts (with the exception of some specialities as to Orkney and Zetland, Cromarty and Eoss) is alternative, 1st. On lands in the valuation books according to the valued rent,* and on houses and lands not in the valuation books according to the real annual value, in such ratio that, for every 5/. Scots assessed on 100/. Scots of valued rent, there shall be assessed Id. per IZ. sterling on subjects valued at real annual value ; when houses are attached to lands, charged according to valued rent to an extent beyond w^hat the houses would be rated at on the principle of annual value, the houses are not to be separately rated. 2nd. The other alternative is, that the whole real property of the district, including fishings, mines, works, and manufactories of all descriptions, may be rated according to their real annual value, or according to the manner in which they are rated for any general assessment for any other public purpose. The amount may be levied either on the landlord or the tenant ; but when the tenant pays, he is entitled to be reimbursed by the land- lord. The assessment in burghs is levied under the authority of the magistrates. If there be municipal or police taxes levied in the town they may select any such tax, and impose the prison assessment according to the same criterion, employing the same machinery for its collection. Where there is no such tax, or the junction is considered inexpedient, the magistrates are to collect the assessment according *See ante,-pi>. 191, 192. Scotland.'} THE ADMINISTRATION OF JUSTICE. 199 to the annual value of the property, " in such manner as they shall think just." The tax within burgh is payable by occupants; but tenants are entitled to be repaid a half by their landlords. In 1845 a Select Committee reported on the comparative incidence of this tax on town and country districts (Commons' Papers, No. 460) ; they report that it appears to them " that the practical operation of the Acts in the distribution of the assessment, according to the rela- tive population of the landward parts of the county, and the burghs within it, is most objectionable, from the inequality of the rate which it necessarily produces, not merely between the burghs and the land- ward parts of the counties, but between the different and often adjacent burghs." The following Table of the aggregate sums apportioned by the General Board, and assessed on the several counties and burghs since the commencement of the Act, is taken from the Commissioners' Report for 1846 :— Current Expenses of ■"" General Prison and Interest and Building of General Board for 1843 and preceding' Years, and Current Redemption of &c., Building Local Prisons uiuier § 36 of the Act. Current Debt due by Period GoiiHriil Prison Kxpenses of the Ge- neral Prison for the Expenses of Local Prisons Prison Board of Forfarshire Aggregate of Sums under Year 1844, and of the General Board prior to 1st September, 1844, under § 37 of tlie ori- under § 38 of to Burgh of imposed. : §35 of the Act. Dundee, under the Act. 6 25 of the Act. ginal, and § 2 of the Amending Acts. £. £. s. d. £. S. d. £. s. d. £. s. d. £. s. d. 1840 2.000 10,000 5.000 30,142 18 675 47,817 18 1841 2,000 13,685 17 8 . . 28,773 10 3 1,125 45,584 7 11 1842 2,000 13.770 8 1 . 31.520 7 9 8(;6 5 48.157 10 1843 2,000 15.116 13 11 5.722 3 36,3;9 16 1.383 15 60,602 5 2 1844 2.000 15,616 13 11 8,517 5 7 33.374 7 3 1,125 60,633 6 9 1845 1,200 17,034 13 11 8,261 14 1 31,245 3 700 58,441 8 3 11,200 85,224 7 6 27,500 19 11 191,435 19 6 5,875 321,236 6 11 200 Section II.— INTERNAL TRANSIT. COMMUTATION ROADS. Those high roads which are not turnpikes are called *' statute la- bour " or " commutation " roads, because they were kept by the labour of the inhabitants of the respective parishes, which came generally to be commuted to a money payment. By the Scottish Act, 1649, c. 16, as amended by 5 Geo. I. c. 30, the sheriff and justices were, by public proclamation, to convene the inhabitants to work on the high- ways during some three days before the expiry of the month of June, not being in seed time, and other three days after harvest time. Those who absented themselves without providing substitutes became liable to pay 1*. 6d. per day, which thus became a rule of com- mutation. By another old Act (1669, c. 16), when additional sums were re- quired for ferries and bridges, they were to be assessed by the free- holders and heritors at a rate not exceeding 10.9. Scots on 100/. of valued rent. There are now very few, and certainly no considerable, districts in Scotland where the commutation roads are not managed under the provision of local statutes. In the returns as to these roads made to the Select Committee of the House of Commons, mentioned below, it was stated that in the county of Bute, consisting entirely of islands, there was no local Act regulating statute labour, but that " the tenants and others are called on to perform services on the roads in the districts to which they belong, or they pay money according to their circumstances." In framing the local Acts by which these roads are regulated, it has generally been kept in view that labour is the primary obligation of the inhabitants, and that a pecuniary tax, which is now the usual form in which the obligation is performed, is a mere substitute. From this circumstance the local commutation Acts are peculiar in their structure, and the precise obligations they impose on individuals are not easily gathered from their terms, Thus by the local com- Scotland.} INTERNAL TRANSIT. 201 mutation Act for the county of Edinburgh (5th «and 6th Will. IV. c. lxviii.)> it is enacted that, in the country districts, all owners and tenant occupants of land shall assist in repairing the highways for the legal number of days, furnishing " two carts, two able servants, and four able horses for each ploughgate of land,'* and each householder shall work by himself or a substitute ; and it is then enacted that the trustees may demand from the persons liable to such services, for each ploughgate of land, 1/. 16s.; and for each householder, occupy- ing a house above the annual value of 40?., the sum of 3s. In some counties all classes, the humblest labourers not excepted, are, accord- ing to the Acts, liable to give so many days, or a commutation equal to the current wages of labour. The commutation road Acts generally apply to whole counties; but it is usual to divide the county into districts. In many instances the sums collected in the several parishes must be expended within them ; and this is generally done by the direction of the heritors of the parish, under the nominal control of the district trustees, who again are under the nominal control of the general body of county trustees. In the large towns, the statute-labour roads' system is sometimes productive of a perplexing partition of management, — the road trustees, the police commissioners, and occasionally a third body, the municipal corporations, having respectively the charge of depart- ments not easily distinguished. In 1 836 a Select Committee reported to the House of Commons on the statute labour system throughout Scotland. They printed the evidence of witnesses* who charged the system with many imper- fections. It was stated that, by the purely local levy and applica- tion of sums on the parochial system, the chief proprietors in the different parishes had the application of the parochial funds entirely at their disposal, there being no official overseers responsible to the general boards, while the members of these boards felt unwilUng to inquire too curiously into the conduct of gentlemen of the county, their friends and neighbours. It was stated that this arrangement deprived the country of the advantages that might be derived from clusters of roads projected and carried out on comprehensive plans, * Commons' Papers, ISSG, No, 460. 202 INTERNAL TRANSIT. ^Scotland. and with such scientific skill as might be sufficiently remunerated by a small per centage on a large expenditure, while the money spent in management and engineering, in the unskilful operations conducted on the parochial system, bore a very large proportion to the whole expenditure. It was stated that, in many cases, the local funds might be expended on roads without the works being subject to the inspection of any surveyor. It was stated as a cause of complaint by the inhabitants of large towns, that while by their Police Acts they are compelled to defray the expense of making and maintaining their streets, they are also liable for commutation assessment for the neighbouring districts of roads. It was stated in relation to some districts, that among the labouring classes, including farm servants, who were either liable to afford so many days' labour, or pay a sum, which to them was considerable, the system was very unpopular. A number of returns are printed along with the report. They afford the means of noticing the incidence of the tax in particular districts ; but they are neither sufficiently complete, nor presented in a suffi- ciently systematic form, to give the means of calculating the amount of the tax over the whole country. The returns, in some instances, professing to come from counties, only refer to certain districts of the counties. In some instances there are returns from districts, in others, from parishes. The following table, made up from these returns, must be looked on rather as a scries of statements applicable to separate parts of the country than as a view of the whole amount of the tax : — List of Sums appearing to have been Collected as Commutation Road Money, by adding together Items in Retunas to Parliament in 1835. Counties. Aberdeen • Ayr . . . Clackmannan Dumbarton . Dumfries. . Edinburgh . Elgin Fife . . Forf\ir , Inverness Kincardine Lanark . Amount. £. .0,484 568 10 1,212 11 3,694 7 1,624 ly 1,513 16 6,149 10 10^ 3,896 3,747 1,015 5,757 2r. I' 6i Counties. Linlithgow . . . Nairn .... Orkney .... Perth Renfrew .... Ross, Cromarty, and part of Nairn . Roxburgh (Jedburgh District) . • Selkirk .... Wigtown . . , Total . . Amount. £. *. d. 1,258 13 10 395 14 402 10 2,787 5 1,641 11 2,080 10 1,284 13 1,478 9 1,506 17 4 71 51,340 2 7^ Scotland.'] INTERNAL TRANSIT. 203 TURNPIKE ROADS. The turnpike roads in Scotland are managed in terms of a variety of local Acts, interpreted along with the public general statute, 1st and 2nd Will. IV. c. 43. In 1846, returns were made to Parlia- ment of the rents obtained for the various toll bars for the years ending in 1835 (Commons' Papers, 1836, No. 514). These returns do not appear to be quite complete. They do not indicate the number of trusts, but 946 toll bars are enumerated. The smallness of the sums at which tolls are occasionally farmed is conspicuous. There are some instances where the rent does not reach 10/. Thirty- six bars bear to have been let for sums not exceeding 20/. each, and the number let at rents between 20/. and 100/. is 338. There are no returns from Argyle, Bute, Orkney, and Sutherland ; nor is there any intimation whether these counties come within the scope of the returns. The following is a tabular view of the statements in the returns : — Rents obtained for the Turnpike Gates in Scotland, for the year ending Whitsunday, 1835. Counties. Amount. Counties. Amount. £. 8. d. £. s. d. Aberdeen . . . 12,488 10 10 Kinross 1,735 18 Ayr .... 16,011 5 4 Kirkcudbright . 2,385 Banff . . 2,243 Lanark . • . 40,393 11 4/5 Berwick 6,805 Linlithgow . . 5,588 9 4 Caithness . 557 Nairn .... 412 Clackmannan 2,501 Peebles . . . 3,067 16 3 Dumbarton. 5,011 11 5 Perth .... 26,404 4 3 Dumfries 11,095 19 Hi Renfrew . . 13,630 6 8 Edinburgh . 39,436 6 Ross and Cromarty 672 6 10 Elgin . . 1,884 13 11^^ Roxburgh . . . 7,138 13 Fife . . . 14,945 13 7 Selkirk . . . 1,062 6 8 Forfar . 12,046 14 9 Stirling . . . 14,980 13 6 Haddington Inverness . Kincardine . 5,617 1,294 4,138 18 3 19 3 2 Wigtown . . . 1 , 1-29 15 Total . . 254,678 16 7i, HIGHLAND ROADS AND BRIDGES. Certain roads and bridges in the Highland counties are under the management of commissioners appointed according to the 59th Geo. III. c. 135. By this Act a fourth of the expense is to be paid out of the Exchequer, and the remaining three-fourths are to be defrayed 204 INTERNAL TRANSIT. [Scotland, by the proprietors of land in the counties benefited. The annual sum is apportioned among the proprietors of land, and the holders of burgal tenements within the districts, by the commissioners of supply. There is a limitation in the general case to Id. per 1/. on the rents assessed to the property tax of 46th Geo. III. c. 65, beyond which, any further expenses to be borne by the heritors is to be only one-half of the further sum laid out, and the same as that paid from the Exchequer. By 4th Geo. IV. c. 56, arrangements were made for the heritors and commissioners of supply of any of the counties agreeing to relieve the Parliamentary Commissions of the burden of any of these roads, and supporting them by the produce of tolls. Sums Assessed on Counties for the Maintenance of Highland Roads and Bridges, for the four years ending 1843.* Counties. 1840 1841 1842 1813 £. s. d. £. s. d. £. *. d. £. s. d. Aberdeen . • . 235 2 9 161 18 10 78 13 1 Ill 7 1 Argyle . 1,081 17 G 1,300 11 7 1,293 19 1.045 18 9 Banff . 8 16 1 18 14 4 8 9 3 11 5 0^, 51 8 3 Bute . 81 7 7 78 14 78 14 Caithness 348 2 271 10 7 215 19 6 248 10 3 Inverness 1,155 9 1,405 17 7 1,343 8 3 1,757 1 3 8 178 16 6 Moray , 199 13 7 211 15 1 185 3 10 Nairn . 45 7 2 44 9 4 44 9 4 41 9 Ross . 1,089 3 9 441 9 2 457 19 2 541 13 7 Sutherland . , 615 1 10 656 15 1 595 17 10 653 17 7 Tots d . , 4,859 13 4,591 15 4,302 13 3 4,640 19 1 Proceeds of Tolls on Highland Roads and Bridges for the same years. Counties. 1840 1811 1842 1843 Caithness . . Ross Inverness . . . £. s. d. 265 4 946 18 11 1,120 19 7 £. s. d. 307 3 975 4 6 1,437 1 3 £. *. d. 337 3 1,001 2 2 1,741 6 2 £. s. d. 311 13 6 947 11 8 2,019 19 3 Total . . 2,332 18 10 2,719 6 3,079 8 7 3,279 4 5 * Fiom the Thirtietli Report of the Commissioners, 205 Section III.— NAVIGATION. The revenues of the harbours throughout Scotland may, in one sense, be considered as a compulsory rent for such dock, wharfage, and other accommodation, as, if not so supplied to shipowners and merchants, would require to be obtained by ^them on some other con- ditions. On the other hand, in many instances, these dues, besides supporting the corresponding works, go to increase the annual income of corporations, and it is impossible to draw a distinct line between this and other classes of funds compulsorily raised for local purposes. In a return obtained by Mr. Hume in 1845 (Commons' Papers, No. 571), the sums collected at the several ports are given seriatim, for the years ending 1842, 1843, and 1844. The total sums collected in these years were respectively 168,626/. 1.^. lO^d.y 163,879/. 18.?. lie/., and 177,123/. I6s. 9tW. The amounts are made up partly of charges on vessels, pilotage, &c., and partly of customs on goods. In the enumeration given elsewhere of the funds of the royal burghs, in some smaller instances the port dues are included with the other revenue ; but this can only cause the double enumeration of a trifling sum. On the other hand, there are certain light-house dues paid to local corporations, and which are thus not included in the returns of the Northern Lights. Many of these are enumerated, and statements of their receipt and expenditure are given in the Report of the Select Committee on Light-houses (Com- mons' Papers, 1845, No. 607, seep.663,e^^— • _< 0> OV (M Ol 00 CO 00 CO lO Tf ■^ »o CO iH *o «0 C3 '-' CD CO •O CO CO 00 00 CO 00 00 ^«i. . o ■^ ^ S "— < *-* r~> l-H t—t t^ CO r^ Ci CO o o «o CI «5 o 00 »o _ >H 00 CO 1-1 CO o en TI« CO o o CJ CO 00 CM c4". (M i-i rf »o^ « a. •. ,-H p-l t^ t>r (M " ■^ t^ •** He< Hhi "« (M ec O 00 00 ^ rr CO H! CO OS o rH t^ -^ ^ CO o ^ M ^ GO t>. Oi TJ« Tf ■^ (M O G »o OS 00 00 r-l cn CO CO . CS t>. f^l C^ l^ ^S" HO Hn ►*♦ CO o rr in r— 1 O 05 CO t>. CO o o ""■ ^2! as t^ (N 00 »0 CM CO ■^ CO •^ o c^ 1 pH 1— I "— < >— ' 1— < • >"" o> . 00 00 o 00 OS I-* . 30 O 00 (M t^ O O CO • »o o 00 CO 00 «+i°°^ l-^ C-1^ r- OS en kfS o o^ (M o 00 rr (M .-H tT t^ 00 00 r^ ofT '^ CO , • • ; • • • ""^ • •■ i o • • • • * . * c g • • • • • i • • i £• ff 'Ji 1 • J H to 40, 43). The secondary assessment or applotment, within the parishes and townlands, is not expressly provided for, as regards the kinds of pro- perty rateable ; but by implication it would seem that the same kinds of property are liable to the applotment, and in the same proportions, as those included in the townland valuation, exemptions excepted ; for by section 44, the county treasurer is required to provide copies of the field books and maps, and furnish them to persons requiring them for the purpose of applotment ; these field books and maps, however, are declared not to be conclusive in regard to the applot- ment. The Valuation Act purports (see 8. 1) to provide a valuation of *' lands and tenements.'* <42 228 GRAND JURY CESS. [lidand. The description " lands and tenements," therefore, may be said to include all the property liable to grand jury cess. But all houses under 5/. value are to be excepted from the valua- tion (s. 10). And all houses included in the valuation are to be valued at two- thirds only of the actual yearly value (s. 10). Mill property is to be valued exclusive of the machinery, and water power is to be valued only so far as it is used (s. 13). All houses, lands, and buildings, exclusively of a public nature, or used for charitable purposes, are exempt from parish rales and county cess ; they are, however, to be valued, and placed at foot of the valuation in a list of exemptions, and their value deducted from the total (ss. 14, 15, 16). The kinds of property, then, rateable to grand jury cess under the words " lands and tenements," are nearly the same as those rated to the relief of the poor, under the description of " rateable heredita- ments," and enumerated in section 63 of the 1st and 2nd Vict., c. 56. The following kinds of property rateable to poor-rate, are not, however, separately vfilued in the county valuation as now conducted, viz., — mines; righ's of fishery; canals, navigations, and rights of navigation ; rights of way, and other rights and easements over land; the tolls levied in respect of such rights and easements; all other tolls ; and turf bogs- (as such). Woodlands, turf bogs and canals are valued for grand jury cess as so much ground supposed to be in pasture. The persons liable to grand jury cess are the occupiers of the *' lands and tenements " for the time being ; but the provisions made for applotment of grand jury cess by 6th and 7th Wm. IV., c. 116, ss. 151, 152, 153, give it the character of a rate on property, not on persons. The applotters, chosen in meeting of inhabitants, duly convened for the purpose, are to applot the sum leviable on the parish, &c., ** fairly and justly, according to the relative annual value of the several subdivisions of the lands and tenements therein contained, stating as accurately/ as they can the name of the occupier of each portion of such lands " (s. 151). The applotment so made is declared leviable as a charge on the Trtland.J GRAND JURY CESS. 229 lands, and pnvable by the person hi occupation at the time of levy, though not in occupation when the cess was imposed (s. 153). There is a hmit, however, to the liability of successive occupiers; for the treasurer's warrant continues in force for two years only from its date (s. 149). V. The districts to which any assessment for grand jury cess extends are various ; for example, — 1. The general expenses of the county are leviable from the county at large. So are the sums presented in support of county infirmary, lunatic asylum, or county fever hospital (ss. 81, 82, 83, 84, 85, 90). 2. Where the making or repair of roads, bridges, or other public works afifects one barony only, the sums presented for the purpose are leviable from that barony alone (ss. 51, 55, 56). 3. Where the sums presented are for purposes relating to two or more baronies, they are leviable from those baronies only, in pro- portions fixed by the grand jury. 4. When the presentment affects both barony and county, as for the making or repair of a mail-coach road, the sum presented is leviable, partly from the barony, and partly from the county at large (ss. 50, 55). 5. Where the presentment relates to a single parish or other denomination only, the sum is leviable from the parish, &c. only ; as the presentment for maintenance of deserted children (s. 109). The warrant, therefore, which is issued by the treasurer of the countv to the barony cess collector, contains not only the assessment already mentioned under head I., but also the sums leviable by pre- sentment on the barony alone; and other sums presented in lespect of certain parishes, &c. alone. VI. Grand jury cess is collected by collectors appointed by the grand jury; one for each barony in the county (6 and 7 Will. IV. c. 116, s. 147). The collector is required to raise and levy the sums contained in ^^ GRAND JURY CESS. llreland. the treasurer's warrant, and to pay the amount to the treasurer two days before the first day of the next assizes (s. 149). On receiving the treasurer's warrant, the collector sends to each parish or denomination in his barony in which a new applotment is required, an account, in writing, of the sum to be levied from it, ad- dressed to the churchwarden, or other authority, by whom a meeting of the inhabitants is convened to appoint applotters ; the applotters must applot the sum required within 30 days from their appointment, and after verifying the applotment on oath, deliver it to the barony collector. In default of such applotment, the proportions used in the last previous applotment are to be followed (s. 151). No provision is made by statute for the expense of making the applotment. Grand jury cess, if not paid on demand, is leviable in one of three different ways, at the option of the collector. 1. He may distrain and sell at once under his warrant from the county treasurer, taking, besides the sum applotted, I2d. in the pound for costs of distress and sale (s. 152). 2. He may, after six days' notice, and non-payment in that period, summon before a justice of the peace, and obtain justice's warrant of distress, with such costs as the justice may deem reasonable (s. 152). 3. He may proceed by civil bill, where the sum does not exceed 50/, (s. 153). Every collector of grand jury cess is under a bond and warrant to confess judgment, signed by himself and two sufficient sureties, to pay over to the treasurer all such sums as he is required to collect, before the first day of the ensuing assizes. He is required also to pay the sums collected into the Bank of Ire- land, or other bank selected by the grand jury, to the account of the treasurer of the county (1 Vict. c. 54, s. 4). The treasurer of the county can draw on that account only by a draft in favour of a person entitled to the amount by virtue of a grand jury presentment, or otherwise according to law, and the draft must be countersigned by the clerk of the crown (ib). The accounts of the treasurer of each county are subject to an audit by the Chief Remembrancer, under rules and orders of the Lord Lieutenant in council (ib. ss. 1, 2, 3). Ireland.] GRAND JURY CESS. 231 VII. For ten years, ending with the year 1840, the annual amounts of grand jury cess were as follows :— £. *. d. 1831 887,861 7 1832 945,849 8 5 1833 981,485 13 6 1834 1,009,126 6 G 1835 986,137 11 2 1836 1,037,969 1 10 1837 1,023,963 12 6 1838 1,138,865 10 4 1839 1,215,539 17 8 1840 1,269,879 15 5^ The following table exhibits the total annual amount in detail for the years 1840,841, 11842, 1843, 1844, and 1845:— 23^ GRAND JURY CESS. {Ireland. < m o Q 3 ^m^mm "3 -^ O ^ »o t^ o ^ (M r-l »rt c^ O O o o CO CO . CO t^ Tf tn o ^ I— < l-H ■H 00 t>. C5 CS rf Ti< CO O C5 ^ CO CO o f>4 c^ r-( O C» O OS CO ■>* c4 -\ - o o •O C» (M CO OS 00 crs^ »\ •v rt O ■^ »n (M -^ O CO CO CO r-l CI 00 t^ o O CO o r-. CO *"* ^ o*H. -l« ■ cH* HIC, r-IC* •xj ^ «^ •^ 00 Tf CO c^ CI r-l t>. i ^ ^ 00 Oi ^ Ol o >-i «5 to l>. lO ■<* T3« o '^ OS CM -rf o o ciT rr" oT Tf^ t^ ^ as o 21 00 t^ CD OS CO OS r-l CO '"' ""^ — *" •^' ss* jr -^ PS" c. ;:^^ o H. g, Hc. ^^ *•* r-H rt* 00 o< 00 'O o kft ^ O CO W •-H r— ( 1-^ f-H >— ' ■<*< o o ■rf rr ■^ o »o t^ CO CO o QO . O CO O U3 CO cr> ■— ' »o t^ l^ IH t^ oo CO o C^ CM O 00 CO "^ »o r-l f-H CO oo iTi" gtT cT iC O t:)< co" iTJ -' 2i 03 oo as OS CO OS ^ CO '"' ^ H^ He Hc« He, ..w r^e1 H-* ■^ '^ 2 o o> cr. o o «o t>. CM OS rH ^ 2 CO (M to o rr »o C5 O o CD e< oo o Tj< t>. CO CO 'O O QO CM rr CO «o 00 as CM -^ t^ ■r)< CM 00 ;4 ". ^. »^ oi OS 'O -^ CO o OS CO •> •\ ^ CO t- t>. iO CO C5 CO ■^ 1— © OS CO -^ 05 t^ as o CO O) —. CO 13^ ^ sr sf l-t (£> HHi «|* Hc< O O O g.^. T Ht* .; " t^ t>. CO CO CO CS ^ CO 00 CM * I— 1 1— < 2 o o o -^ 00 "^ »>. rr t^ »c^ CM «5 OO 00 00 O OS o »o Ol as o c4 '^ ^. o o l^ t^ r-H O . CO oo t^ r-l to OS CO »o r-T o" CO o ■^ -^ o^ oo o> -^ to t>« .-H CO r-l H-* pHM HfCI CM S^-* ST "HlT^tT mH HrT" ^ Ol TT r-^ O CO r— 1 S' CO ^- "^ ^ CO o 0> t^ 00 O Tjt l>. (M © 1— 1 r-l -^ -r 00 CO CJ5 C^ Ol CO Tl* (» as CS -^ t^ 00 —< oo l^ -rr ^ o t>. 'Hi ^. ^. ^ Ol t^ O CM CO CO CO CX) 00 »>. Mt) O ■-H CO os" *>» o «o cT CO -9 f— OS (35 l-H Tj< OS S fi CO C-l ,,_A_^ ■ - Pipes, , &c. . ridges, s, &c.. House, uses of orRe- idewell alaries ablish- nts to fficers, e two ■i • 2 * . 1 ew Roads, Bridges, Gullets, Quay-walls, epairs of Roads, B Pipes, Gullets, Wall ourt or Sessions Erection or Repair . aols. Bridewells, Hoi Correction, Building pairing . , , . 11 other Prison and Bri Expenses, incuding S slice and Police Esti ments, and Payme Witnesses . , , ilaries of all County not included in tli preceding heads Public Charities . . Repayment of Advan Government . . s a <^ x> a 11 1 , 1 » tt u a ied state of business. Lighting, cleansing, and watching. Act adopted for lighting, cleans- ing, and watching only. No rate raised, the property vested in the Commissioners being sufficient to defray the expenses. Act not in operation till July, 1845. Amount Raised in the Year ending 3l8t July, 1815. £. «. d. • • 610 12 2 • • 2 17 6 17 3 4^ 242 17 6 304 13 1 80 139 2 8 333 17 10 Amount Raised in the Ye;ir ending 31st July, 1844. £. s, d. 618 15 2 • • 11 17 17 6 4 249 3 6 24i 4 5 126 5 8 400 15 6 • • Amount Raised in the Year ending 31st July. 1843. -tj O* to CO to . CO . ..O.K... ^0 . ^ 00 CM C< .-H -f Amount Raised in the Year ending 31st July, 1842. £. *. d. 930 11 9 30 5 6 247 li 6 157 10 7 44 135 410 5 6 • • Amount Raised in the Year ending 31st July, 1841. "XJ ■^' to •^ to ^. 0» ..Tf.co.. 0«0. . CM. •••o.co.« .ro» eJ "O ■'3' to CO r^ Amount Raised in the Year ending 3l8t July, 1840. £. 5. d. 977 6 1 • • 163 5 4 1.55 378 7 9 a I 1 'A Ardee . • • Armagh. . . Athlone . . Athy . . . Balbriggan . . Ballinasloe . . Ballybot . . Ballymena . . Ballymoney Ballyshannon . Banbridge . . Bandon • . Belturbet . . Cahir . . . Ireland.] LIGHTING, CLEANSING, AND WATCHING RATE. 247 o .s r ^ ni - c« aj sT 5 S^ be "=030 S io'a iS CO 3 .S j='o •^ 2 ^ ea jn M o a, o c« ••2 rs o 2 « -5 ^ - =« J 5 S s= S i> 5 c ^ aj;5^ fcc'' '*' B I— 1 .-I eo .3 3 S3 2 53 o 3 " 3 ^ 3 *» « 3, 5 3 s M ^2 ^IH -U 3 S o o 1=2 " ;.3 3 js >; — ' ^ a *- ' '*: ?ri^^ o rt n Oi o be :d ipiJ ^ 2 «-< CI --H CO 50 Ci » (M 00 «0 ■-' . l^ CO 35 (M CO -T O irt i-H l>. CO r^ •^ CO 00 eo -^ Ol o o o rf t^ .O «0 to t>. O 00 c» CO r^ o .-I t^ CO *9 ;z; 00 •— '^ O CO o t>. t>. rf ITS o t>. CO no Cl CO . ■-< o b* tT 00 TT CO lO 00 O CI 00 T 00 CM ao o CO r-< CO CO •^ —I C O 0) uoo J3 ^^ 5 -H -C.2 2 ^ s o 3 3 S ■£ O O !-■ 3 3 fl 3, 248 LIGHTING, CLEANSING, AND WATCHING RATE." [Ireland. . i 1 o '■ II w 'I I u J bo ".1 >-• o 1 mg. ct adopted for lighting only. he inhabitants having opposed aj years 1844 and 1845. aving and flatjging. or all purposes of the Act except lighting and watching, ct adopted for all purposes ex- cept hghtmg. Ithough Commissioners were elected, valuation made, and rate struck, counsel advised that they were not legally appointed, and should not proceed to raise a rate; they therefore discon- ngonly. ►ted in January, 1845, but a a 1 X a) o a "o §5 11 Jl II is II 3 O tJ .2 to tj ^3 ^ .f^ is • • • CO . , .o CO • ' • • • • 5j c!! • • • CO • . .oo »o « . « , , , 1.2 « «4 o> CM «1J M 'M •3 ? 2 -^^ o to ^ '->■ o t^ o «>^.e"^ «0 • .o CO • . CO o OS . , (M »o • • , • »o ■— • • o o> 00 « . to CO • , t4 CI O CO 00 00 < n CI -^^ o o o CO TT Tf ^-.s'i • . • o to o . lO t^ . _ ■— 1 • . « *j j,;_j„ |.2 2 • • o O "M .00 CO • • '^ t>. • • ^ Tl" o »^ l>. f— I g .s * CI r-^ CM CO 1— < < M "^s ^ -« o ^^ CO 00 00 to •= S 2 •9 . • o 00 r-l *«o »o * t •o OS • • il°^ • • o ooo > • t>. to • • ' ^ ^ OS r-H o -. CO i (M ^ o< r— 1 1. ^ -xs \Ci 00 o OS .2 S ^ ^.ri e? • • • 00 00 1-^ • • ' . - • t>. • • *» a^-c- |.2 3 , . • . 05 hN, • t^ . • , , , o • , «*i lO —1 o o d Oi 'fl -^ be 3} -t; ^ S a> a o . *: tx to ^.2 •3 a 5 .— S • >>J2 3 C a • • • (U eO to •^^ "3 § 1 C 3 =« • • "^ C5 '^.5 >. a S'H 3 3- E-? ^ yS „ . • CM OS I— K. • • • 10 1.2 ^s VJ ^ 05 00 l^ 00 r- 00 rf .'5 CO ri CO C< < « »>. ised ar 844. .-ic H|e« --l^ Hn ■S3 00 «3 00 . . »o (O 1 '^ '^ .- >. mount ia tlie end 8t Jul .^ ^00 • , CO — ' rf 00 • «5 • • TT CJ t>. Tf CO t^ t>» -^ GO ■^ >— ' ■rt" CO r-4 (M CO 0^ <1 ?5 „'' t>. TS ^ . HM HC1 pH|C1 HtS •is s -^•qO CO.-H 00 CO to Oi 1 a- tc^ si «0 • to > . Tf . CO t>. . . 05 H .is 3 ■^00 CO 00 1— < »o Air"- c" to . CO Tj« . , r-. . . . ount 1 the end ;Jul . -^ • CO 00 • , 05 c-i • • CO • • • Tj* ^^ t^ tCi ^ 00 -^ p- ** CO B.2 « CO r>. < M r-< t>. ts . H|C» Hf« «!'# is S ^30 CO 00 to . rr 00 "* CO CO t>. ^•^ CO ' * * ' k ^ s . . ■, s is , o = °'f.i'' ^ rt ^ ^ * > 5 2 1 ill Mi 1 :i cd ;z; a^ 0) 4» 0) aj ■^ c e: (3 ^^^^» fx, 0:5 o) H H H H 250 Section IV.— BOROUGH RATE. I. This tax is leviable (in case after payment of all debts due from the body corporate contracted before the passing of the Act, and after satisfaction of all lawful claims upon the real and personal estate of such body, the borough fund is not sufficient, or in case there shall be no borough fund), under the authority of the 3rd and 4th Vict., c. 108, s. 133 ; amended by the 3rd and 4th Vict., c. 109, and the 6th and 7th Vict., c. 93. The rate is to be levied in an equal and uniform manner, according to the Poor-rate valuation (s. 133). The rate is not to exceed one shilling in the pound on the annual value, and in boroughs where the 9th Geo. IV., c. 82, or any local Act for paving, lighting, and cleansing is in force, it is not to exceed three-pence in the pound on the annual value ; provided that, in case the council of the borough shall be entitled to levy rates for the purpose of lighting the borough, or any ])art thereof (see s. 124), the rate to be levied may be of such amount, in addition to the said three-pence in the pound, as to cover the expense of such lighting. And in any borough in which any proportion of the expense of the constabulary force shall be payable out of the borough fund, a rate of such an amount may be levied, in addition to said rate of three- pence in the pound, as will be sufficient to cover the expense of such constabulary force. A separate account is to be kept of all moneys levied beyond the rate of three-pence in the pound, and such moneys are applicable only to the purposes for which they shall have been levied (3 and 4 Vict., c. 109, s. 10). II. The purposes to which the borough fund (to supply any deficiency in which- this tax is leviable) is applicable, are the following : — The payment of the expense of additional constabulary force where such additional force shall have been (in pursuance of s. 121) stationed in the borough (s. 122). Ireland.} BOROUGH RATE. 251 The payment of the salary of the mayor and of the recorder, and of the police magistrate thereinafter mentioned, when there is a recorder or a police magistrate, (see ss. 158 and 163), and of the respective salaries of the town clerk and treasurer, and of every other officer whom the council shall appoint ; and also toward the payment of the expenses incurred from time to time in preparing and printing burgess rolls and notices, and in other matters attending such elections as are therein mentioned, and towards the expense of pro- viding and maintaining the corporate buildings, and towards the payment of all other expenses which shall be necessarily incurred in carrying into effect the provisions of the Act. Any surplus of the borough fund to be applied towards the paving, cleansing, and lighting the streets of the borough by or under the direction of the council, or by or under the direction of any trustees appointed under Act of Parliament for paving, cleansing, and lighting the streets, and for the public benefit of the inhabitants and improvement of the borough (s. 131). The payment of the fees to the coroner for the borough, ap- pointed in pursuance of the Act, for inquisitions taken by him within the borough (s. 153). The payment of the expenses of providing, upholding, and fur- nishing, and the necessary expenses of a police office or offices (s. 159). The payment of compensation to officers whose offices are abolished or rendered unnecessary by the Act (ss. 206 and 209, also 3rd and 4th Vict., c. 109, s. 11). No rate to be levied for the purpose of paying any debt contracted before the passing of the Act, which before the passing of the Act could not lawfully be levied towards the payment of the same (s. 135). III. The persons from whom this tax is leviable are — The owners, occupiers, or tenants, of all hereditaments rateable for the relief of the destitute poor in Ireland, whether the same shall or shall not be under the yearly value of five pounds. Provided that such persons only shall be liable to pay the borough rate in respect of hereditaments under the value of five pounds, who shall be rated in 252 BOROUGH RATE. llreland. respect thereof to a rate for the relief of the destitute poor within such borough, and subject to the provisions contained in the said Act for the relief of the destitute poor in Ireland with reference to property of which the net annual value shall not amount to five pounds (s. 133). IV. The kinds of property on which the borough rate is leviable are — All hereditaments rateable for the relief of the destitute poor in Ireland (s. 133). Hereditaments rateable to the relief of the poor are lands, build- ings, and opened mines, commons, and rights of common, and all other profits to be had, received, or taken out of any land, rights of fishery, canals, navigations and rights of navigation, rights of way, and other rights or easements over land, and the tolls levied in respect of such rights, subject to the following exemptions: — Turf bogs used exclusively for cutting turf, unless a rent shall be payable for same ; mines which have not been opened seven years ; buildings exclusively dedicated to religious worship, or exclusively used for the education of the poor ; burial-grounds, cemeteries, infirmaries, hos- pitals, charity schools, or other buildings used exclusively for cha- ritable purposes ; and buildings, lands, and hereditaments dedicated to or used for public purposes, except where any private profit or use is directly derived tlierefrom, in which case the person deriving such private profit or use to be rated as an occupier according to the annual value thereof (1 and 2 Vict., c. 56, s. 64). V» The districts to which the assessment of this tax extends are — The boroughs named in Schedule A to the Act, viz. — Belfast, Clonmel, Cork, Drogheda, Dublin, Kilkenny, Limerick, Londonderry, Sligo, and Waterford (s. 12). Such of the boroughs named in Schedule B, or such other towns in Ireland having a population exceeding 3,000, as Her Majesty shall, on petition from the inhabitants, think fit to extend the provisions of the Act to, and to grant a Charter of Incorporation (s. 14). The boroughs in Schedule A to be divided into the number of wards frelufid.] BOROUGH RATE. 253 mentioned in the schedule; and the boundaries of such boroughs to be, for the purposes of the Act, according to the description set forth in Schedule C, and all houses, lands, and hereditaments within the boundaries therein specified, to be, for the purposes of the Act, parts of said boroughs (s. 20). The mayor of each of the boroughs to which the Act may from time to time apply, within six months after the first election of mayor, to cause to be set up permanent and conspicuous boundary marks ; and further, within six months after the expiration of every period of three years a circuit of perambulation of the metes and bounds to be made by the mayor and town clerk. The town clerk to enter in a book, to be called the " Boundary Book," any change in the name or description of the boundaries ; and the mayor to cause boundary marks, which may have been obliterated or defaced, to be renewed (s. 24). Charters of Incorporation, which may be granted pursuant to the provisions of the Act, to describe the boundaries to which same shall extend (s. 28). VI. The agency established for the assessment, collection, and applica- tion of the Borough Rate is the council of the borough, the treasurer of the corporation, and such other officers as have been usually ap- pointed in the borough, or as the council shall think necessary, to enable them to carry into execution the powers and duties vested in them by the Act (s. 93, and 6 and 7 Vict., c. 93, s. 5). For the purpose of making the rate, the council of the borough is to have all the powers and authorities which any Commissioners in any borough in Ireland have within the limits of their commission, by virtue of 9th Geo. IV. c. 82, and to observe and preserve the pro- visions thereof as if the same were recited, or as near thereto as the nature of the case will admit, except that the rate is to be levied from owners, occupiers, or tenants of hereditaments rateable for the relief of the poor, in an equal and uniform manner, according to the Poor Rate valuation (s. 133). When the rate in arrear does not exceed 20^, proceedings by civil bill may be taken for recovery thereof (6th and 7th Vict., c. 93, s. 22). 254 BOROUGH RATE. S' \_Treland. The treasurer is to pay no money under the provisions of the Act, save only in such case as is provided by the Act, or upon the order in writing of the council, signed by three or more members, and countersigned by the town clerk, or for payment of salaries granted to any recorder or police magistrate, or by order of the Court of Sessions of the Peace (s. 129). Any order of the council for payment of money from the borough fund may be removed into the Court of Queen's Bench by writ of certiorari (s. 130). VII. In the return of Borough Rates, made to Parliament in June, 1845, the following sums are returned as Borough Rates, raised in the several places undernamed in the years 1842, 1843, and 1844 : — Armaj^h • A thy . , Bandon . Belfast . Coleraine Dublin . Duiulalk . Knnis . Loiij^ford Mouaghan Newtownards Sligo . • Tralee . Total 1842. £. 910 N s. d. 9 3 1 910 9 3 1813. 1814. £. s. d, 740 1 1 29 12 13 8 2,308 9 9 107 17 6 £. *. d. 610 19 6 11 17 3()9 15 9 2,690 7 2 631 10 2 186 18 5 46 1 4 100 101 16 4^ 30 1 2 166 15 7,946 12 4A Excepting, however, the cases of Dublin, Belfast, and Sligo, all the sums above returned as Borough Rates are believed to relate to the purposes of the 9th Geo. IV., the Lighting, Cleansing, and Watching Act; the provisions of which have been already con- sidered, and a summary of the expenditure given for the years 1840, 1841, 1842, 1843, 1844, and 1845. 2o5 Section V.-PIPE WATER RATE. L This tax is leviable under the authority of the statute 29th Geo. Ill , c. 42, amended by 34th Geo. III., c. 9, and 3rd and 4th Vict., c. 108, and 6th and 7th Vict., c. 93. II. The purposes to which this tax is aj)plicable are the following : — Making water-courses, and laying pipes in same ; keeping water- courses in repair, and paying a person to superintend same ; also paying such recompense to the owners, occupiers, or proprietors of water, or of the ground through which the watercourse shall be made, as shall be agreed on by the Commissioners, and approved by the grand jury (29 Geo. III., c. 42, s. 1). III. The persons from whom this tax is leviable are same as those who are liable to grand jury cess (s. 3). IV. The kinds of property on which this tax is leviable arc same as those which are liable to grand jury cess (s. 3). V. The districts to which the assessment of this tax extends com- prise every city or town which gives title to the see of a bishop or archbishop, except Dublin, Cork, and Limerick (s. 1). The tax to be applotted and levied on such city, town, and lands within the corporation or liberties of such city or town, where such watercourse shall be made (s. 3). VI. The agency established for the assessment, collection, and appli- cation of this tax is as follows : — ■ 256 PIPE WATER RATE. [Ireland, The chief magistrate, aldermen or burgesses, sheriffs, bailiffs, and common council, recorder, and representatives of every city or town which gives title to the see of a bishop or archbishop (except Dublin, Cork, and Limerick), together with the dean and chapter of such l)ishopric, and also the chief magistrate, aldermen or burgesses, and representatives of every town corporate, to be commissioners for making watercourses, &c., for the purpose of conveying water to such city or town (29 Geo. III., c. 42, s. 1). The grand jury of said city or town, or, if there be no such grand jury for the county in which same shall be situate, to present such sum to be raised on such city or town, as shall be necessary for making watercourses, laying pipes, and keeping watercourses in repair, &c. The sums to be presented not to exceed in any one year the sum of 50/. Said sums to be paid to the Commissioners ; the sums to be presented to be applotted and levied in the same manner as other public money presented by grand juries, is levied by law (29 Geo. III. c. 42, s. 3). The Commissioners, or any three of them, the dean, sub-dean, or chief magistrate of the city or town being one, to enter into agreement with the occupiers of any house in such city, &c., for laying a pipe for supplying such house with water (34 Geo. III., c. 91, s. 1). If any occupier neglect or refuse to pay the annual rents so agreed on for twenty-one days after demand, the Commissioners or their officer, by warrant, under the hand and seal of the chief magistrate, may distrain ; and if the rent and costs be not paid within twenty-one days after distress, may sell sufficient to pay such rent and costs (34 Geo. III., c. 9, s. 2). These powers are now by 6th and 7th Vict, c. 93, s. 9, devolved upon the chairman of the Commissioners appointed under 9th Geo. IV., c. 92, or the chairman of the municipal Commissioners appointed under 3rd and 4th Vict., c. 105, as the case may be, or if there be no such commissioners, then by such justice or justices having jurisdic- tion within the borough, as the lord lieutenant may appoint. VII. The amounts which may have been levied for such purposes, ara believed to be included in the returns of grand jury cess. 257 Section VI.— PARISH CESS. I. This tax is leviable under the authority of the consolidating statute, 7th Geo. IV., c. 72. The above statute is repealed as regards assessments for church purposes, by the Irish Church Temporalities' Act, 3rd and 4th Will. IV., c. 37, s. 65, and amended by the statute, 4th and 5th Will. IV., c. 90, as to appeal against illegal rates, s. 42, and as to disqualifica- tion of voters on the ground of religious persuasion, s. 43. The statute is further amended, as regards valuation, by the 6th and 7th Will. IV., c. 84, ss. 38, 40, 43, and by the statute 2nd and 3rd Vict., c. 50 ; as regards the recovery of arrears on instalments on loans repayable by parochial assessments (ss. 17, 20, and 21). II. The purposes to which this tax still remains applicable, are the following : — For providing coffins for poor persons (7 Geo. IV., c. 72, s. 10). Salaries for certain parish officers (s. 11). Law costs in cases of appeal (s. 38). Repairs of church clocks. Repairs of church-yards and of church-yardjwalls. Registry books. Collectors' fees. Applotters' fees. Building watchhouse. Engine-keeper's salary. Rent of engine-house. . Premiums to fire-engine keepers. Repairs of engine. Purchase of engines. Expenses of survey. 268 PARISH CESS. [Ireland. III. The persons from whom this tax is leviable are the inhabitants of the parishes, chapelries, or unions of parishes (ss. 13 and 15), and the occupiers of lands or tenements within such parish, union, or chapelry, whether such occupiers are resident therein or not (s. 22). IV. The kinds of property on which this tax is leviable, are the lands and tenements within the parish, union, or chapelry (s. 13) ; by sec- tion 14 of 6th and 7th Will. IV., c, 84, houses, lands, or tenements used exclusively for charitable or public purposes, are exempt from parish cess. V. This tax is applicable to any parish, union of parishes, or chapelry in Ireland ; but in certain towns where the provisions of the statute, 9th Geo. IV., c. 82, have been carried into effect, the expenses of fire- engines are defrayed out of the rates raised under that Act. VI. The assessment and applotment of parish cess are provided for as follows : — Vestries are to be holden, after public notice (s. 4) ; and no matters are to be proceeded with at such vestries, except those for which the vestry is held (7 Geo. IV., c. 72, s. 2). Every pa- rishioner, of whatever religious persuasion, who may be chargeable with parish cess, may vote at such vestries (4 and 5 Will. IV., c. 90, 8. 43). Every assessment is to be made in Easter week ; if not then, at a time to be appointed by the bishop of the diocese (7 Geo. IV., c. 72,8. 11). No assessment is to be allowed at any vestry for any purpose, matter, or thing not specified in such assessment, and the sums assessed and approved are to be applied to the purposes and uses mentioned in the assessment, or to the purposes authorised by the Act, and to none other. When any assessment has been agreed upon and imposed at any vestry, the majority present are to appoint the churchwardens, or chapel-wardens, or one of them with some other person or persons. Ireland.] PARISH CESS. 259 or any two or more persons not being churchwardens or chapel- wardens, to applet the sums assessed upon the inhabitants (occupiers of lands or tenements, whether they reside or not, are included under the term inhabitant, s. 22), of the parish, chapelry, or union of parishes, "according to the respective values of their lands and tene- ments " therein. Public notice to be given of the rate or assessment, containing names of applotters, signed by the incumbent or curate, or minister acting as such, or other person who presided at such vestry, or by the churchwardens or chapel-wardens, or one of them, within three days after making same, by causing copies to be posted in public places, in the same manner as in the case of vestries (s. 13). Any inhabitant may appeal, within fourteen days subsequent to the expiration of the three days allowed for posting the notice, against the rate or assessment, or against any item mentioned in the assessment, to the first general or quarter sessions, giving notice of such appeal (s. 14). Rates which have been rendered illegal by subsequent statutes, may be appealed against, and justices may proceed to hear the same, upon proof that notice of appeal has been given, without recog- nizances being entered into (4 and 5 Will. IV., c. 90, s. 42). Within fifteen days after the time of appeal (fourteen days) has expired, or next after any order or determination of the justices upon an appeal, the churchwarden or chapel -warden, or other persons appointed, are to proceed to applot such rate impartially and fairly on the inhabitants, such applotment, signed by the applotters, or the majority of them, is to be then delivered to the incumbent or officiat- ing minister, or to some one of the churchwardens or chapel-wardens, who is to endorse thereon the date of receipt of same. Notice is then to be given on the following Sunday of the holding of a vestry within ten days, for the purpose of taking such applotment into considera- tion. Objections may be made to the applotment at the vestry, and the majority present, and qualified to vote, may alter, change, correct, and amend the applotment, which shall then be finally confirmed, and signed and certified by the incumbent or curate, or other person presiding at the meeting (s. 15). The applotment may be appealed against, within ten days after confirmation, to the justices of the peace at the then next general s2 260 PARISH CESS. [Ireland. session of the peace, notice of the intention to appeal being given (s. 16.) The tax is collected by the churchwardens, and is recoverable either by civil bill, or by order of two justices. VII. The amount of parish cess recently levied in pursuance of the un- repealed provisions of this statute cannot be very accurately ascer- tained ; but a careful digest of returns of the average amount levied for the three years ending 1831 or 1832, is given in the Third and Fourth Reports of the Ecclesiastical Commissioners, made in 1836 and 1837, to His late Majesty William IV. The following is an extract from the Fourth Report of the Com- missioners on this subject : — " The moneys voted for church purposes, or at exclusive vestries, have been distinguished in the digest from those voted for general purposes, or at the general vestries ; as under the provisions of an Act of the 7th Geo. IV., the constitution of the vestries holden for church purposes was differently framed from those holden for general purposes ; and, although in many instances no such distinction was observed, yet, in others, separate vestries were held as required by the statute : so that to preserve uniformity, it became necessary to classify the items and sums voted for church purposes, which appear in these provinces (Dublin and Cashel) to average at the annual gross amount of 29,056/. 6*. Oi'd., for the three years ending 1831 or 1832, while the items and sums voted for general purposes amount to an average annual sum of 12,029/. 145. 3c?. within the period aforesaid; and the preservation of this distinction becomes the more important, when it is considered that under the provisions of the Act of the 3rd and 4th of Your Majesty, all assessments for church purposes were wholly to cease and determine after the passing of that Act." Average annual amount of parish cess assessed at vestries in the three years ending 1831 or 1832, for purposes other than church purposes: — £. s d. Province of Armagh .... 9,097 15 3J ,, Tuam 2,191 12 lOf ,, Dublin 7,489 4 4 ,, ' Cashel 4,540 9 11 Total. . £23,319 2 4^ 261 Section VII.— RATE FOR DESERTED CHILDREN. I. This tax is leviable under the authority of the statutes 11 and 12 Geo. III., c. 15, ss. 2 and 3 ; 13 and 14 Geo. III., c. 24, s. 1 ; and 7 Geo. IV., c. 72,8. 71. To be assessed according to the value of the houses (13 and 14 Geo. III., c. 24). II. The purpose to which this tax is applicable, is, to provide for the maintenance and education of all such children as shall be deserted and exposed within the parish ; not more than five pounds to be allowed for each child (11 and 12 Geo. III., c. 15, s. 2). III. The persons from whom the tax is leviable are the inhabitants of the several houses (11 and 12 Geo. III., c. 15, s. 3). IV. The kind of property on which the tax is leviable is : — houses (11 and 12 Geo. III., c. 15,8.3). All parishes in Ireland, except parishes in the city of Cork, are subject to this tax — 11 and 12 Geo. III., c. 15, s. 1 ; 13 and 14 Geo. HI., c. 24, s. 1 ; and for city of Dublin, 3 Geo. IV., c. 35. VI. The agency appointed for the assessment, collection, and applica- tion of the tax is as follows : — In every city, except Dublin and Cork, a vestry to be held annually in the first week in June, and three overseers to be chosen by the minister, churchwardens, and parishioners (11 and 12 Geo. III., c. 15, 8. 1). 262 RATE FOR DESERTED CHILDREN. llreland. If the parishioners refuse or neglect to elect overseers, the minister or, in his absence, the curate may appoint overseers (s. 9). These and the other provisions of the Act are by 1 3 and 14 Geo. III., c. 24, and 3 Geo. IV., c. 35, extended to every parish in the kingdom, except parishes in the city of Cork ; and by the 7th Geo. IV., c. 72, the overseers may be chosen annually at any vestry holden for the purposes of that Act. The overseers of every parish in the city to assemble and deter- mine the amount to be raised, and equally and impartially to assess such sums upon tlie inhabitants of the several houses within such city (II and 12 Geo. III., c. 15, s. 3). The overseers within their respective parishes, or some person ap- pointed by them, to collect sums so assessed, and apply same for the maintenance and education of such deserted children. On default of payment by any occupier, the sum assessed on him to be levied by distress and sale of his goods (s. 4). If any parish refuse or neglect to raise the necessary sums, the next going judges of assize, or one of them, on complaint made by the minister or curate, to order such sum to be raised on such parish as he or they shall think fit, so as the same do not exceed 5/; for each child left exposed or deserted of the age of 12 months or under ; such sums to be assessed and levied in the same manner as grand jury presentments, and paid to the minister or curate, and by him applied to the purposes of the Act (13 and 14 Geo. III., c. 24, s. 3). VII. The amount of the rates for the maintenanqje of deserted children is probably almost all included in parish cess ; for although the ]^ower of assessment is separate and independent, it has been usual to include the provision for deserted children, where any has been made, in the assessment for parish cess. It is believed, however, that since the provision made for the same purpose by grand jury presentment (see 6th and 7th Will. IV., c. 116, s. 109), the parish rate for deserted children has been less frequently resorted to. 263 Section VIII.— MINISTERS' MONEY. I. This tax is leviable under the authority of the statute l7th and I8th Charles II., c. 7, amended by the statute 7th and 8th Geo. IV. c. 34, as regards the collection. It is a poundage tax out of each house in the parish, apportioned according to the yearly value of each house, the maximum value assessable not to exceed 60Z. a year, and the poundage not to exceed I2d. sterling in the pound for every pound of the yearly value of each house. II. The purpose to which the tax is applicable is the making provision for the payment of ministers, having the actual cure of souls in cities and corporate towns, on the ground that there are small or no tithes, or other duties settled by law upon the incumbents of such places. III. The persons from whom this tax is leviable, are the inhabitants of the houses in the several parishes. IV. The description of property on which this tax is leviable, is, the houses in the parish ; and the goods of the inhabitants are liable to distress and sale in case of non-payment on demand. V. The districts to which the assessment of this tax extends, are the city and suburbs of Dublin, and the liberties thereunto adjoining, and other cities and towns corporate in Ireland. VI. The agency established for the assessment, collection, and applica- tion of the tax is as follows : — 264 MINISTERS' MONEY. llreland. The lord lieutenant or other chief governjor or governors, and six or more of the privy council, are to allot, ascertain, set forth, and charge or cause to be charged on the parish, the amount to be paid to the incumbent. The property to be taxed (each house) is to be valued upon oath by persons to be nominated and authorized by commission under the great seal, by direction of the lord lieutenant, or other chief governor or governors for the time being, and provision is made that no com- mission of valuation shall issue in one parish more than once in three years. The tax is payable to the churchwardens, and by them payable to the respective incumbents, by four equal portions every year. In cases of default, the tax is leviable by the churchwardens by distress and sale. The churchwardens are punishable for neglect of their duties under the statute, according as the lord lieutenant, or chief governor or governors and council shall think fit, by fine not exceeding 5/. for each offence, or imprisonment for any term not exceeding one month. This mode of collection of the tax is amended by the 7th and 8th Geo. IV., c. 34, under which statute the incumbents of parishes are authorized, empowered, and required to appoint by writing under their hand a collector or collectors, who are thereby invested with powers similar to those given to the churchwardens, and are made subject to the same liabilities as the churchwardens under the former Act. VII. The latest complete account of the ministers' money levied in Ire- land, appears to be that contained in the Third and Fourth Reports of the Commissioners appointed to inquire into ecclesiastical revenue and patronage in Ireland. The amount of ministers' money levied annually, on an average of three years, ending 1831, is given in those reports as 11,449/. This is made up as follows ; — Ireland.'\ MINISTERS' MONEY. 265 Province of Armagh • • Tuam . . . Dublin . .J Cashel • • Name of Diocese. Armagh Nil. Dublin . Ossory . Waterford Lismore Limerick Cork . Total . Amount of Ministers' Money. £. ». d. 200 Nil. 8,238 4 2| 204 9 1 745 1 11 306 5 5^ 164 4 10 1,591 11 2i 11,449 16 8f 266 Section IX.— BOARD OF HEALTH RATES. I. There are two distinct provisions under the authority of which this tax is leviable, — 1. By grand jury presentments, under the authority of 58th Geo. in., c. 47, s. 12. 2. As other parochial assessments, under the authority of 59th Geo. III., c. 41, ss. 2 and 3. II. The purposes to which this tax is applicable, are the following : — First, as to that which is levied by grand jury presentment. For doing and performing all acts, matters, and things necessary for the preventing the communication of contagion, and for restoring the sick to health, as shall to the Commissioners of the Board seem necessary or expedient (58 Geo. III., c. 47, s. 11). Secondly, as to that which is raised as other parochial assess- ments. Cleansing and purifying streets, lanes, yards, and courts, and houses let in tenements, and the yards, gardens, and places belonging thereto. Removing nuisances, cleansing and (where necessary)' covering sewers, draining off lodgments of standing water and all other matters for the ventilation, fumigation, and cleansing of any house in which fever or other contagious distemper may have oc- curred ; and washing and purifying the persons and clothes of the inhabitants of every such house, as shall appear to the officer of health to be indispensably necessary for the preservation of the inhabitants of the parish from danger of contagion (59 Geo. III., c. 41, s, 7). Sweeping and cleansing the streets of parish, and removing dirt, dung, and filth therefrom (s. 8). For apprehending idle poor persons, persons found begging or seeking relief, or strolling vagabonds within the parish or place, and removing them out of such parish or place in such manner, and to Ireland.] BOARD OF HEALTH RATES. 267 such place as the nature of the case may require ; the washing and cleansing of such persons, and providing a bridewell or place of con- finement for such persons (s. 9). III. The persons from whom this tax is leviable, are, — 1. Persons from whom grand jury cess is raised (58 Geo. III., c. 47, s. 12). 2. The inhabitants of the parish (59 Geo. III. c. 41, ss. 2 and 3). IV. The kinds of property on which the tax is leviable, are, — 1. Property liable to grand jury cess (58 Geo. III. c. 47, -s. 12). 2. Property liable to parish cess (59 Geo. III. c. 41, ss. 2 and 3). V. The district to which the assessment of this tax extends, is — 1. Such cities, towns, or districts, as the lord lieutenant shall appoint a board of health in (58 Geo. III., c. 47, s. 10). 2. Every city and town in Ireland containing a thousand inhabit- ants or upwards, and every city and large town in which the lord lieutenant shall direct the appointment of officers of health (59 Geo. III., C. 41, 8. 1). VI. The agency established for the assessment, collection, and applica- tion of this tax, is as follows :— First, as to the grand jury presentment. Whenever fever or contagious disease shall appear or be known to exist in any city, town, or district, the magistrates, upon the requi- sition of five householders, may convene a meeting to examine into the circumstances, and if in the opinion of the meeting, and one or more of the magistrates attending, particular attention is required to prevent the increase of contagion, two or more magistrates authorised by the meeting, may join in an application to the lord lieuteuant to appoint a board of health, and the lord lieutenant may appoint a board accordingly (58 Geo. III., c. 47, s. 10). The Commissioners forming the board may employ persons in the 268 BOARD OF HEALTH RATES. [Ireland. execution of the powers to be exercised by them under the Act ; and the lord lieutenant may order any sum to be advanced out of the con- solidated fund, for payment of the expenses incurred; all sums so advanced to be raised by grand jury presentments off the county, or county of a city or town in which such expense shall be incurred (s. 12). When the powers of the board of health are no longer required, the lord lieutenant, or chief secretary, by letter, may signify same to such board, and thereupon all their powers to cease (s. 15). Secondly, as to parochial assessment. The vestry of every parish, and every city and town containing 1000 inhabitants or upwards, and in every city and large town where the lord lieutenant shall think fit to direct, to elect annually a number of persons (not less than two or more than five) to be officers of health for the parish (59 Geo. III., c. 41, s. 1). Officers to act without fee or reward, and the expenses to be in- curred by them (not exceeding the sum to be limited by the vestry,) to be levied by the inhabitants in the same manner as other parochial assessments, and applied by officers of health to the purposes of the Act (s. 2). The vestry of any parish in Ireland may (if they think fit, and ex- pedient to do so) appoint officers of health, and raise money in same manner (s. 3). In case any parish which is bound to appoint officers of health, shall neglect or refuse to do so, justices of the peace at quarter sessions may appoint officers, and may also appoint and limit the sum to be raised (s. 6). VII. The amount levied during the last few years is not known. The sums presented by grand jury, are no doubt included in grand jury cess. Neither mode of assessment is believed to have had much operation of late years. The statute 2nd Will. IV., c. 9, passed in the year of the cholera, gave additional powers to those provided in the above Acts. The operation of that statute was however limited to a period of two years. 269 Section X.—RATES UNDER SPECIAL STATUTES. The rates raised under special Acts of Parliament, and not in- cluded in the preceding statements, are as follow : — DUBLIN. The paving, cleansing, and lighting rate for the city of Dublin is raised under the authority of the statute 54 Geo. III., c. ccxxi. By the statute 6 and 7 Vict., c. cii., the poor-rate valuation is to be used in the assessment of this rate. The following is a statement (obtained from the Commissioners for Paving, Cleansing, and Lighting the Streets of Dublin,) of the total amount raised and expended under the Paving, Cleansing, and Lighting Acts in each of the years ended 5th January, 1841, 1842, 1843, 1844, 1845, and 1846:— Cash R eceipts. Years ended Cash Balance Paving and CcmiKJsition 5th January, in Bank at the commencement of each Year. Lighting Tax by Corporation of Dublin. Manure Sold. . £. .. d. £. s. d. £. *. d. £. s. d. 1841 553 15 33,815 1 3 295 7 8 1,044 9 3 1842 799 9 6 35,430 10 11 , 863 18 10 1843 535 10 5 34,229 3 11 , 857 12 8 1844 653 15 34,708 12 8 729 4 7 810 10 7 1845 1,526 4 10 35,241 8 . 812 5 7 1846 64 12 1 36,688 1 5 683 1 6 750 9 5 Cash Receipts. Years ended Reimbursement of Disbursements. 5th January. Expenses Chargeable to Parties. Miscellaneous. Total. £. s. d. £. s. d. £. *. d. £. *. d. 1841 6,563 19 10 79 10 2 42,352 3 2 41,552 13 8 > 1842 4,866 19 11 38 3 1 41,999 2 3 41,463 11 10 1843 5,656 9 8J 204 6 10^ 41,483 2 9 40,829 7 9 1844 5,071 4 3 57 3 11 42,030 11 40,504 6 2 1845 5,740 7 1 199 17 5 43,520 2 11 43,455 10 10 1846 5,796 19 1 186 4 6 44,169 8 44,005 2 11 270 RATES UNDER SPECIAL STATUTES. llreland. The pipe-water rates or rents raised in the city of Dublin are raised under the consolidating statutes 42 Geo. III., c. xcii. ; 49 Geo. III., c. Ixxx., as amended by 6 and *\ Vict., c. cii. By the statute 6 and 7 Vict., c. cii., the pipe-water rates are to be assessed accord- ing to the valuation for poor-rates. The following statement (obtained from the Pipe-water Committee) shows the present state of the fund for the construction and mainte- nance of the fi^ater-works in the borough of Dublin : — 1843. £. s. d August 31. — To amount expended from Ist November, 1841, to this date 19,923 19 Balance to credit of fund this Slst August, 1843 . 2,842 6 1 Total .... 22,766 5 1 1844. August 31, — To amount expended for the year ending this date 14,400 1 9 Balance to credit of fund this 31st August, 1844 . 2,478 9 2 Total .... 16,878 10 11 1845. August 31. — To amount expended for the year ending this date 10,113 17 4 Balance to credit of fund this Slst August, 1845 . 5,760 Total .... 15,873 17 4 Cr. 1841. November 1.— By balance to credit of account handed over by the late Corpo- £- s. d. £. s. d. ration 745 10 6 1843. August 31. — By amount of rents collected to this date 21,143 16 2 By amount from the Paving Cor- poration for two years, viz., 1841 and 1842, for supply to streets and public fountains . . . , 876 18 5 22,766 5 1 By balance brought down to credit of fund , . 2,842 6 1 1844. August 31. — By amount of rents collected for the year ending this date 14,036 4 10 Total . . . £16,878 10 11 Ireland.] RATES UNDER SPECIAL STATUTES. 271 £. s. d. By balance brought down to credit of fund . . 2,478 9 2 1845. August 31. — By amount of rents collected for £. s. d. the year ending this day . . 12,430 9 5 By amount received from the Paving Corporation for two years, viz., 1843 and 1844, for supply of water to streets and public foun- tains ........ By amount subscribed by the millers on the Dodder River .... By gain on fractions ..... 13,395 8 2 876 18 5 88 4 Total . . . £15,873 17 4 By balance brought down to credit of fund this 31st August, 1845 5,760 The police rate for the Dublin metropolitan district is levied under the 48th Geo. III., c. 140, and the subsequent amending statutes, 5 Geo. IV., c. 102 ; 6 and 7 Wm. IV., c. 29 ; 1 Vict., c. 25 ; 1 and 2 Vict., c. 63 ; 2 and 3 Vict., c. 78 ; and 5 and 6 Vict., c. 24. By the statute 2 and 3 Vict., c. 78, the poor-rate valuation may be used as the basis of assessment for the police rates. The following table (obtained from the Dublin Metropolitan Police Commissioners) presents a statement of the annual amount of police rates levied for the several years undermentioned : — n^ RATES UNDER SPECIAL STATUTES. llretand. ""■■■ s -^ ^ TJ« oo CO ^ 00 o (N O to *S £ _: <— ' 1 — 1 l-H a? CO 05 0-i 00 t^o CM'^ CO OS ,_, ^<1 ^H r-H -■ss — o •^ as CS o coco o^ CO o c » , t>. o .-f 00 ^ n* 0>(M -^ 00 O t+i lO .-H^ •o —• l-H t^ oo CO t>. r-Tcq" (M CO I-H05 r-i O t^ o O iX) rH a» S I— 1 1— 1 »! -< *"• o "S Tf CO CO CO CO CO OS CO 00 to ^S CO O CM 00 oo rr 1 «*l 1— 1 00 CO o t>. t^ t- t>. in to| 8 1 •«• :^^ s^g^- :ro CM CO ^^ 00 (M PO OS o 00 CO CO t^ •o o CO ""I o 1 1 t^ t^ 00 CO lO CO •^ CO . «0 CO t>.o CO '^ »o CO to <4 00 o CM CO ra^^O ® ^ O^r-T 1— H r— ( 1— 1 f-H f- oT oo cT r-H ^ 1— 1 l-H '"' •^c^ H^Hc^ -*« M|««H< H|in '^'^ 2 ts CO(M O 05 l-H l-H >o o l-H CO £"2 Co CO oo •O OS »^o eo(M •— •-• "^ •-' 5-3^ CO . o o -^ t^ to Oi CO CO --1 O 00 CO 00 CMt>. CO CO «4 o^o^ O CO »o o l-H lO (N a> OS OS j rr^Tf' rr'TT TlT^ rr'cT to CO OS O 00 ^ 2.S>J ■— ' •"■ '~' l-H •"• •"■ 1 i t>.t>. CO oo OS CO tn t>. O OS O (M 11 , 05 O oo rr t^ t^ o> t^ tT 00 t^ «+i Of-i OCO^ CO CO 1— • f-H t3< i-H l-H i-H o o l-H l-H 1 5 •« ^^ *T ^^ ^3? ^Jf tO^S* sS oe 00 CO to o Tf ifS 00 o 00 -^ CO CO SI •"• 1— I l-H l-H to ^ l-H fM 00 rf Ol >-H O Tf CO CO OJ o^ 00 o to o 0» l-H lO (M ss ^ e+i o o^ ^ o Tf rp^ rr 00^ t* 00 1 crc<» Cv| o oo oo Rate per Pound on the Annual Value. '^ coco J^^ ^^ CO CO CO CO coco • ^3 OO Tf ^ 00 00 l-H Ol o o CO > o >o .-H OJ QO OS r-eM (M O QO to •3 — CO Tf -:r CO CO 00 -^ CO TT CO to t>» »o Tf 00 oo rH^ 1— OS O OS .O^Tt < ^ iCt>. CO t^ ■^^ t^ -^ O to" oo"^" O CO »o o «o »o in CO to CO CO t^ o^o> 00 00 00 00 00 00 00 00 00 00 >o • • • • o »o to 1 o^S ^•^o c4<^o. w<^S ^^s «,-^'s ^_--■ rl ^ ** S -3 11 = 8 M O O aj •^ ^ « >» B :=3 £j 3 o 2 o o S «5 S oa £**-< O O o *« bO 0,0 ^ ' o a •s is- .g.s ' If -g a> s s •s • • • • .3 • 3 % -2 m i.a ■e , , , , 'C , « pj ^ • • • • 11 1 11 <1> OQ 'St a i -rJ'C -rJ 4 t ^1 1 1 ►a tj S 1^ 1 ^ ^ CD CO 1 i «ri to *o Tf tx t^ S5^ J^ co" ^ < t— < CO 1 o ^ CO Tf "^ rj« CO c» OT 2 2 • S8 ; CO 00 • GO s l-H 1-^ " l-H . o 05 T ^ o «o - §•« •StM o OS «o OS to * OS ■» OS ■• cS 00 6C^ 3 k^ '"' . "y . , (;3 ■• . — - • ^ . . % i M 1 1 1 2 i < Bj <» 1 1 1 1 1 o 1 1 1 i t3 1 i & 1 w o 1 o .2 1 9 1 J3 "^ bo 1 ^ ^ m P^ &! « s _ pq 278 SUMMARY. [^Ireland. ^ CO 00 o CO . 00 ifj .-IT1« , , ^ ■rr ■^ 00 oo 00 00 00 00 00 oo 00 • 00 00 '"' '"' ■"* 1—1 . «Hi H|C« Ht« He* *• *« o o 1— < CO 1— 1 o t^ . o^ 00 05 05 f"" •-< 1— 1 ill «0 JO lO t^ Tf «o o CO (M t^ «o (M pm r^ (M "^ f— ' ■"^ "—I ""■ •o oo n CO Tl< ^ W5 CO CO t>. o ifS n« *^ Ct^ b <>« t>. CO o (O J$? fM ■^ o 00 CO »o 00 ^11 »f} •o 1— < o^ CO t^ 00 »o CO o^ . CO CO «5 CO ■^ tn o> CO CO 00 I— • l-H 1 . (M :^ ^^ o> 00 a> :^ "g 1— 1 1— < l"H -I'd * ^ to r^ 05 CO o «o K|| CO CO in o CO CO t>. 00 »o o 00 » < •» •> «^ ^ tC CO •^ CO o i^ Crt '~' .-. • a-i • • • • • • • •. • . • S "SiJ "s^ ^ • . , ^ -i H S 04 II d •5 g;* 1 00 3 OS tJ ^ w ui |1 « O PU Tj Q. i^ ,i4 _^ 1 ^ H ^ £ CO § TT o 1 1 1 1 1 P4 i o o ^^^^ ^^_ ^ i3 Pi London : Printed by William Clowzs and Sons, Stamford-street. or THE ^ ^NiVERs/ry LAW BOOKS, &c. PUBLISHED BY CHARLES KNIGHT AND CO. In One Volume, 8vo., price 14*. cloth ; or 17«. 6d. law calf. 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" Mr. May is one of the librarians to the House of Commons, and his^ok has been written, not only with commanding advantages, and (to others) inaccessible facilities, but, as he himself ap- prises us in his Preface, the work was undertaken with the encouragement of the Speaker, and in- calculably improved by his valuable suggestions. . . . Mr. May deserves infinite credit, not only for the learning, but the labour which he has bestowed upon this compact and comprehensive work. It is the first successful attempt to reduce into order, in one systematic treatise, the chaos of Parliamentary Precedents ; and we can but repeat that, to the lawyer or the country gentleman, the student of constitutional history or of newspaper debates, it will be found to each and all most interesting and most valuable. We may likewise add another class, to whom we should say it is indispensable — we mean the Members themselves of both Houses of Parliament, to whom it will prove a hand-book of reference and vade mecum of practice." — Times, Oct. 15. Demy 1 2mo., price 7s. cloth ; or 9s. 6d. law calf, A COLLECTION of STATUTES relating to the POOR LAWS up to 1844 : With Notes, Abstracts, and a General Index. By William Golden Lumley, Esq., Of the Middle Temple, Barrister-at-Law, and one of the Assistant Secretaries to the Poor Law Commissioners. J9y Authority of the Poor Law Commissioners. Demy 8vo., price 10*. 6d. cloth ; or 14». law calf, Vol. I., of an ABRIDGEMENT of CASES under the NEW POOR LAW: With Statutes and Cases relating thereto, from 1834 to 1840. By William Golden Lumley, Esq., Of the Middle Temple, Barrister-at-Law, and one of the Assistant Secretaries to the Poor Law Commissioners. Demy 8vo., price Is. cloth ; or 10*. 6d. law calf, Vol. II. of the above, from 1840 to 1844. By William Golden LuMLEy, Esq., Of the Middle Temple, Barrister-at-Law, and one of the Assistant Secretaries to the Poor Law Commissioners. 280 Law Books^ ^c. published by Charles Knight and Co. Demy 12mo., price 65. cloth ; or 8«. ^d. law calf, A COLLECTION of STATUTES relating generally to the OFFICE of a JUSTICE of the PEACE; with Notes, Abstracts, and a General Index. By William Golden Lumley, Esq., Of the Middle Temple, Barrister-at-Law, and one of the Assistant Secretaries tQ the Poor Law Commissioners. Demy 8vo., price 7«, &d. cloth, LAW COMPOSITION: A PRACTICAL TREATISE on the ANALOGY between LEGAL and GENERAL COMPOSITION ; intended as an Intro- duction to the Drawing of Legal Documents. By Samuel H. Gael, Esq., Barrister-at-Law. Foolscap 8vQ., price 6d, sewed, THE PARISH CONSTABLES ACT (5 and 6 Vic, c. 109) ; with Notes, Introduction, and an Extensire Index. THE VESTRIES' ACT ; the BOUNDARY CLAUSES of the TITHE COM- MUTATION ACT; the ACT relating to CHURCH RATES; and the PARISH SCHOOLS' ACTS relating to PARISHES; with Notes, Abstracts, Introductions, and a General Index. Foolscap &YO., price 2«. ^d. boards, By Alfred A. Fry, Esq., Barrister-at-Law. Foolscap 8vo., price 3«, boards, THE GENERAL HIGHWAY ACT; with Notes, Abstracts, and a General Index. By Alfred A. Fry, Esq., Barrister-at-Law. Demy 12mo., price 1«. 6rf., THE POOR LAW FORMULIST ; or Directory to the Use of the Poor Law Magisterial Forms. Crown 8vo., price 5«. boards, or 7*. law calf; a New Edition of THE GENERAL ORDERS and INSTRUCTIONAL LETTERS of the POOR LAW COMMISSIONERS ; with Introduction, Notes, and an Extensive Index. ^1 UNIVERSITY OF CALIFORNIA LIBRARY BERKELEY Return to desk from which borrowed. This book is DUE on the last date stamped below. jULi^ids^te MAY 8 - 196^ 6 1 '^^ '6688RC0 RteDLDDtttJ^^I^ LD 21-100m-7,'52(A25288l6)476 '>.y /8^ (AT'llrit