Chap. VII. be enforced by the complainant in the same way as rent-charge in arrear. And sect. 4 of 14 & 15 Vict. c. 25, provided that any owner or occupier paying, after notice of the tithe owner's intention to distrain, a rent-charge which became due' during the previous tenancy from the tenant by virtue of the terms of his holding, may recover the amount from the previous tenant as a simple contract debt. These two provisions have not been repealed by the recent Act, and it is possible they may still be of practical importance in cases excepted from its operation. It is conceived they cannot have any application to cases within the Act. 1 For this purpose it must be taken to accrue de die in diem, as the Apportionment Acts would apply to such a case (see p. 43). CHAPTER VIII. CHARGES UPON THE RENT-CHARGE. By sect. 69 of the principal Act every rent-charge in lieu of tithes is subject to all parliamentary, parochial, and county and other rates, charges, and assessments to which the tithes commuted for it were liable. By sect. 6, sub-sect. (4), of the Tithe Act, 1891, rates are defined to mean poor, highway, general district and borough rates, and every other rate assessed on an owner of tithe rent-charge by a public authority for public purposes. The following, if not an exhaustive list, at all events contains the main rates to which tithe rent-charge is now liable under the above provisions. su nous [Rates) Act 1899 "Ryde " 1. Poor rate under 43 Eliz. c. 2, s. 1, including also county rate under 15 & 16 Vict. c. 81, borough rate the Rendcharge under sect. 45 of the Municipal Corporations Act, 1882, highway rate under 5 & 6 Will. 4, c. 50, s. 27, 105-. school board rate under 33 & 34 Vict. c. 75, and any other rates and expenses provided by statute to be collected with and payable out of the poor rate.' This rate is to be made on the net annual value of 1 See Farmer v. L. § N. W. Ry. Co., 20 Q. B. D. 788. see Ch. VIII. the rent-charge, i.e., what the rent-charge would let for to a hypothetical tenant from year to year, free from all usual tenant's rates and taxes, and deducting from this hypothetical rent— (1) All expenses of collection, including legal expenses; (2) Losses by ultimate non-payment; In what proportion (3) Ecclesiastical dues, first fruits and tenths; "Cripps 342 (4) The profit (if any) which the hypothetical tenant R.V. Goodchild (1858), 272.J.M.C. at p:242, but this seems only to apply to fist fruits might be expected to look for beyond the remuneration for his trouble in collecting.1 The following would fall under the head of tenant's heaths". not rates and taxes, and would therefore have to be allowed to fus paid for in estimating the net annual value:— e.q.on presentation. See also Ryde 411. (1) Poor rates, including county, highway, and school board rates; (2) Income tax under Schedule B.; (3) General rate under Metropolis Local Management Act; (4) Lighting rate; (5) General district rate under the Public Health Act, 1875; (6) Rate for public libraries and museums. If in any case the Court has made an order under sect. 8 of the Tithe Act, 1891, for a remission of a portion of tithe rent-charge, and is satisfied that in 1 See Reg. v. Capel, 12 Ad. & E. 382; Hackney and Lamberhurst Commutation, 1 E. B. & E. 1; and Reg. v. Inhabitants of Sherford, L. R. 2 Q. B. 503. ий Ag basseronqul to see letter in LandRaion Yournal" Nov 1921, fi 138 Charges upon the Rent-charge. 117 estimating the rateable value of the rent-charge such ch. VIII. Of any such order remitting an amount of rate, the registrar is to send, at the applicant's (i.e., tithe owner's) expense, a certified copy to the overseers of the parish affected by the rate, and any collector of rates, may, on application, obtain from the Court a certified copy of any order for remission made by it within the past year in respect of rates assessed on an applicant (rule 35). 2. General district rate under 38 & 39 Vict. c. 55 (Public Health Act, 1875), in any urban district, upon one quarter of the net annual value of the rent-charge; and in any rural district the rate for general expenses, which is payable out of the poor rate, and any rate for special expenses, including expenses under Allotments Acts, chargeable upon one-fourth of the net annual value. 3. General rate under 18 & 19 Vict. c. 120, s. 161 (the Metropolis Local Management Act), upon the net annual value, as the poor rate. 4. Lighting rate under the same section of the same Act, and 3 & 4 Will. 4, c. 90. 5. Rate for public libraries and museums. Till the passing of the Tithe Act, 1891, these rates and charges were assessed either (1) upon the occupier of the lands charged with the 1 For a form of such order of remission, see Form 27 in Appendix to Rules. Ch. VIII. rent-charge under sect. 70 of the principal Act;1 or (2) upon the owner of the rent-charge under sect. 8 of 7 Will. 4 & 1 Vict. c. 69; but now sect. 6, sub-sect. (1), of the Tithe Act, 1891, provides that any rate to which tithe rent-charge is subject shall be assessed on, and may be recovered from, the owner of the tithe rent-charge, "in the like manner and by the like process as on and from any occupying ratepayer," and repeals so much of any Act as authorises any rate on tithe rent-charge to be assessed on, or recovered from the occupier of the land. It follows that all rates must now be assessed upon the tithe owner, and in default of payment must, if possible, be recovered from him as from an ordinary occupier of land. If, however, the collector2 is unable to so collect them, he may proceed as follows, viz., send to the registrar of the County Court a notice of an application by him, and as many copies of it as there are persons to be served, i. e., tithe and landowners. The same procedure is then to be followed with regard to service of notice, notice of opposition, hearing of the application, and making of an order as far as possible as is provided in the case of an application for recovery of tithe rentcharge, substituting the rate collector for the applicant, the owner of the tithe rent-charge and the owner of the 1 See, however, the doubt as to the legality of this, expressed by Cited in Roberts v. Lord Esher, M. R., in Lamplugh v. Norton, 22 Q. B. D. 452. Potts, 42 W.R.95. 2 For a definition of "collector," see sect. 6, sub-sect. (4), of the where it was hotel that an ocemper Tithe Act, 1891, p. 145. glands out o -money which a rent charge issues cannot deduct from his rent, paid by him after the passing of the Tithe del 1891 for arrears of rates on the rent charge altho' the avours accrued due before the passing of that Act. (ib: 294 also.) |