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woney as they shall think fit) a convenient stock of fax, hemp, wool, No. I.

43 Elizabeth, I servant residing in a light-house to take care of the lights, is not rateable accupier; Tynemouth, 12 E. 46.

La St. Luke's Hospital, held there was no beneficial occupation, either in dominal trustees, the servants (it not being a rate in respect of their sepa.

apartments), or the objects of the charity ; 2 Burr. 1053.
a the corporation of London, who erected St. Bartholomew's Hospital on
site of several ancient houses, are not liable, not being de facto occu.
St. Bartholomew's the Less, 4 Bur. 2435.
corporation, e. g. a college in one of the universities may be rateable as
Epiers; R. t. Gardner, Cooper 79: Admitted, Aberavon, 5 E. 453.

bargesses of a borough letting out the aftermath of a pasture, at a an sum per head of cattle, are rateable as occupiers ; the agisters of the

not; Burgesses of Tewkesbury, 13 E. 155. sa al palaces, in the occupation of the royal family, not rateable ; secus as

en houses occupied by servants ; Old Windsor v. Mathews, Cald. 1.

ranger of a park rateable for the profits of land held as such ; not for page and pannage yielding no profit; L. Bute v. Grindall, 1 T. R. 338. the commander of a regiment not rateable for premises taken for the use regiment, and never used in any manner for his private benefit; Lord herst . Lord Somers, 2 T. R. 372.

master gunner for a barrack honse, rateable, being stated by the sessions be occupier ; Hurdis, 3 T. R. 497.

(Lord Kenyon said, “ It might have been contended below that he was not occupier in the legal sense of the word, yet the finding of the sessions precluded that question.”—This is one of the numerous instances which occur in the books of catching at a word, and giving the go-by to the real question intended to be submitted. The sessions, of course, intended to reserve a case upon the particular facts; and the statement that the party was occupier, is no more than is implied in the confirmation of the rate. And in the subsequent case of King v. Field, 5 T. R. 591. above referred to, it being urged that the sessions had stated the appellant was occupier, Lord Kenyon said, it was not so stated as a fact, that the Court could not deliberate upon it, but as a point upon which the sessions desired to

have their opinion.] barrack master, there being several apartments beyond what were

sary for regimental business, in which he resided with his family; Bu, 3 East, 506.

[In this case the authorities bearing upon the subject were very
fully examined, and Lord Ellenborough laid down the general doc-
trines respecting it as follows:-" The principle is, that if the party
have the rise of the building, or other subject of the rate, as a mere
servant of the crown, or of any public body, or in any other respect,
for the mere exercise of public duty therein, and have no beneficial
occupation of, or emolument resulting from it, in any personal and
private respect, then he is not rateable. The property of the crown,
in the beneficial occupation of a subject, whether he be a civil or a mi-
litary officer, is equally rateable. But if the use of a residence upon
the property be either as the servant of the crown, and for public .
purposes only, or as a mere public officer or servant, or of any other
description, the parties baving the use of the property merely for
such purposes, are not rateable; because the occupation is through-
out that of the public, and of which public occupation the individuals

are only the means and instruments.”]
lo Wilford v. Copland, 3 Bos. and Pull. 129, it was ruled, that the masters
hancery were not liable to be rated under a local Act, for the rooms used

en for the purposes of their office, in the public building appropriated or that purpose. The case was regarded as depending upon the same prin. pies with the rateability to the poor. Lord Alvanley delivered an elaborate

ement, in the course of which he incidentally observed (with reference to that had passed on a former occasion), that « it was difficult to conceive at the residence of a porter, who had the care of the whole building, could lake each master rateable for his own apartment.”

proprietor of a chapel, of which a profit is made by letting out pews, is sateable; Robson v. Hyde, Cald, 310.

The trustees of'a dissenting meeling, who receive rents for seats, are lia. ..

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thread, iron, and other necessary ware and stuff, to set the poor on work: 43 Elizabeth,

ble, as occupiers, although they apply the whole receipts for the purposes of the establishinent ; Agar, 14 East, 236.

The trustees of a quakers' meeting not rateable for the meeting-house, of which the basement story consists of several rooms; one occupied by the doorkeepers, and others by poor persons maintained by the society; the meeting being solely appropriated to religious and charitable purposes, the trustees not receiving any rent; Woorlward, 5 T. R. 79.

II. Of the subject matter rated. Tities, and $[?] If a parson lease the entire tithes to one person, the lessee is liable; payments in but the parson or lessee, agreeing with the particular tenants for the reten. lieu thereof. tion of their tithes, is rateable as occupier ; 8 Mod. 61; Lambeth, 1 Str.525.

The parson is rateable for the tithe of tish caught and brought on shore; Carlyon, 3 T. R. 385. Oblations and offerings are rateable ; Dict. ibid.

A certain payment established by act of parliament in lieu of tithes, is rateable; Lowndes v. Horne, 2 Black. 1232 ; Hume r. Pickering, Cald. 196; unless there is a particular ground in the Act for inferring the contrary, as in: Rexr. Toms, Doug. 401.-[In that case, an option was given to the parish to pay a certain sum in lieu of the specific payments, which were expressly B!

exempted from parochial taxes.] Mines,

[8] In the case of the Governor and Company for Smelting Lead r. Richardson, Bur. 1311, it was ruled, that lead mines were not rateable; the Th Court inferring (with what degree of reason it is not matcrial to examine), **** that the expression of coal mines in the statute of Elizabeth, excludes mines of any other sort as much as if they had been excepted.

The case has been tollowed as an authority ever since, and accordingly a rate on" iron and coal mines” was qnashed; Cunningham, 5 East, 478.

But a duty of lot and cope, payable to the lord or lessee of the crown, from mines, in proportion to their produce, is rateable ; Rowler v. Gill, Cowp. 151. [Qui. under what words of the Act.] So Toll Tin, St. Agnes, as 3 T. R. 480,

So the lessees/running no risque, nor incurring any expense) under the lord Le of a manor, of the “lol, toll, and tree share," of calamine mines; Baptist Milt Company, 1 M. and S. 612.

Coal mines are rateable, althongh the lessee does not receive so much as the rent and expenses; Parrott, 5 T. R. 593.

[Per Lord Kenyon.-" The objection of the appellants is, that !!! they have made an unprofitable bargain with the lessees; but we cannot examine into that, it being sufficient to make them liable, that they are occupiers of rateable property.”—This is evidently a

general principle, and not confined to the particular subject.] But the mine being exhausted, no rate is payable for an annual rent in respect of it, to be paid whether coal should be gotten or not; Bedworth, 8 T. R. 387.

Neither can a rate be made in respect of a demise of mines, subject to certain reservations on the minerals got, the mines not being, in tact, worked ; Bishop of Rochester and others, 12 East, 353.

Lime works are rateable, and not exempted as mines; Alberbury, 1 E. 534.

So slate works; Woodland, 2 E. 101.

Potters' clay pits; Baqun, 8 E. 523. SALEABLE UN

$ [9] Woods cut down once in 21 years, are rateable in the years in which they are not severed, according to the improvement in value, or the rent

which may be fairly expected from it; Mirfield, 10 East, 219. CASES RES- $ (10) A dock company, for a dock upon which a profit is derived ; Dock PECTING Company of Hull, 1 T. R. 219. Tolls, FER- A bargeway or towing path and tollgate (the pasture and herbage being RIES, NAVI

let te A. B. who is separately rated); Mayor, &c. of London, 4 T. R. 21. GATIONS, A sluice; the tolis being due in the parish, although received elsewhere; WATER- Condrington, Cooper, 581. WORKS, &c, Tolls of a navigation, where they become due; Arie and Calder, 2 T. R. E 1. Rateable,

660; Page, 4 T. R. 5-13; Stafford and Worcester Canal, 8 T. R. 340.-(But sie subsequent cases contra.)

T The toll ot'a corporation ; 3-Keble, 540 (but later judgments are contrary, where the corporations are not owners of the soil).

A lock, which an individual is authorised to build on a canal and take

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ork and also competent sums of money for and towards the necessary relief of No. I.
the lame, impotent, old, blind, and such other among them, being poor, 43 Elizabeth,

c. 2.
certain rates, with rates given in compensation for loss of profits on cer-
tain wharfs. Per Curiam, “ The lock itself is rated, which is something
real and substantial within the township, producing profit; and the addition

# Qu. If this of the dues or rates, in the poor rate, is merely giving other names for the power, which te same thing; this does not break in upon the decision that tolls are not rate. was merely, able per se."

subsidiary to The Corporation of Bath are liable to be rated in an adjoining parisl., for the right of reservoirs ot' water there of waterworks for supplying certain parishes in the taking toll, abcity; but not for the whole profits of the waterworks, part of which arises gave a proel by means of pipes, &c. in other parishes; 14 E. 609.

perty in the .). The New River Company rateable at Amwell, for their spring there, soil. but, although all the water distributed and the profit received elsewhere; 1 M. - and S. 503. rate. The proprietors of the Rochdale waterworks, for main pipes, to which the 14 inhabitants of houses made a coinmunication by lead pipes, paying for the die water ; 1 M. and S. 631. she [11] The toils of a light-house; the owner not residing in the parish; 2. Not rate€:s1 Bott. 142.

able. So Tynemouth, 12 East, 16. Q11, ibid. if the rate could be on the lightRichouse, on account of being let at a higher rate by reason of the tolls. it. The commissioners of a drainage, for a drain not producing profit in the ine parish and whereby the only persons benefitted were the owners of the lands ostin other parishes ; Sculcoates, 12 E. 40. The space occupied by a canal, no

toils arising there; Semble, ibiil. gly Tolls of a ferry, except in respect of inhabitancy ; Nicholson, 12 E. 330.

Tolls of navigation (except in respect of local, visible property in the soil); wasemble, ibid. Gil S. P. as to ferry, there being no exclusive use of the landing places; Wilneoliams v. Jones, 12 Kast, 316.

The tolls of a sluice applicable to public purposes; there being no benefilordcial occupant; Salter's Sluice, 4 T. 1.750. List $[12] A piece of land belonging to a corporation, used as a common of pas. Miscellaneous

ture, and stocked by such resident burgesses as thought proper, paying an Cases. asaunual sum to those who did not. It was considered as a corporeal tenement, Rateable.

pt which the burgesses were tenants in common; Watson, 5 E. 480. See case batbi' the Burgesses of Tewkesbury, ante [6]. we Waggon ways, of which the persons rated had the exclusive occupation ; ole, Bell, 7 T. R. 598. See R. v. Joliffe: Secus as to a mere right of passage,

Lands with a mineral spring (Cheltenham Spa), in respect of the increased inprofits from the spring; Miller, Coup. 619. !!!, A building with a steelyard or weighing machine attached, in respect of the machine ; St. Nicholas, Gloucester, Cald. 262.

A house with a carding machine let therewithi, as one entire subject; the d; macbine not being fixed to the premises, but capable of being removed at

pleasure; Hogg, 1 T. R. 731. E.

A fishery [but the case turned upon special circumstances, and upon the

opinion of Court, that they must see clearly that the sessions had
done wrong in order to set aside their judgment; and there was
some ground for holding that there was an interest in the soil.
Nothing was determined with respect to a fishery as a mere incorpo-

real hereditament); Ellis, 1 M. and S. 652.
[13] Quit rents and casual profits of a manor; Carth. 19. Comb. 264. Not rateable.
Vantervall, 2 Bur. 167.

The principle is, that there would be a double rating in the hands of the landlord and of the tenant; per Lord Kenyon, Alberbury, 1 E. 534.

A way leave, being a bare easement and right of passage; Joliffe, 2 T. R. it Contrà, as to a waggon way with exclusive occupation of the ground; 7 T. R. 598.

Query as to a fishery, being a mere incorporeal hereditament, without inte. rest in ihe soil; Ellis, i M. and S. 652. Vi. suprà.

For Cuses respecting Chapels, Meclings, fc. see unte. $ 6.

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No. I. and not able to work, and also for the putting out of such children to bens of mone 43Elizabeth, apprentices, to be gathered out of the same parish (10), according to the also of su

ability of the same parish, and to do and execute all other things as well for poor to w the disposing of the said stock, as otherwise concerning the premises, as to sum of

them shall seem convenient : A convenient stock shall be provided to set the poor on work. The names of II. Which said churchwardens and overseers so to be nominated, or such such as receive of them as shall not be let by sickness or other just excuse, to be allowed by mose collection to be two such justices of peace or more as is aforesaid, shall meet together a orders af registered in a the least once every month in the church of the said parish, upon the Sun, race or a book. duy in the afternoon, after divine service, there to consider of some goods of absen The overseers

course to be taken, and of some meet order to be set down in the shall meet once

pre mises ; and shall within four days after the end of their year (11), and after at the inha every month.

other overseers nominated as aforesaid, make and yield up to such two jus ces sufficie The overseers' tices of peace, as is aforesaid, a true and perfect account (12) of all two just account.

OF RELIEF AGAINST POOR RATES BY APPEAL OR ACTION.

9 [14] If a person, not having rateable property within the parish, is die churchwa trained upon for a poor rate, it seems clear that he has a remedy by action ot' trespass; a great many of the cases respecting rateability having ariser upon such actions. 'In other cases the remedy must be hy appeal.

and fit to re The sessions are exclusively the judges of the quantum or value of rateabielves as afor property; and it is for them to decide whether lands and buildings shall beans, or the rated in the same or different proportions; Brograve, 4 Cur. 2491 ; Bullen her of oth Caldec. 93; Sandwich, Caldec. 105.

But if the sessions state a principle of rating which is contrary to law N. And not rating improvements), the Court of B, R. may give reliet; Mast.6 T. R. 154 urch ward.

The rate should be at the present improved value, without regard to thwh justice
rent; S. C. and Shingle, 7 T.R. 5:19.
A third person cannot appeal on the ground of one person being rate

pioner rather than another, for other property (the property itself being fully rated as they = Samble, Rex r'. Brown, 8 E. 528.

Upon an appeal, the respondents must support the rate, both as to liabilit and amount; Topham, 12 E. 516.

Formerly, it a rate was objected to on account of any person being omitte or under-rated, it could not be amended; and, if objectionable, must har

tar been quashed. But the law, in this respect, is altered by stat. 41 Geo. II c. 23.

be With respect to the sessions to which the appeal must be made, and u proper notice of appeal, see 17 Geo. II. c. 38; 41 Geo. III. c. 33.

(10) A rate could not be made under this Act to reimburse forme overseers ; Tawney's Case, 2 Salk. 531: nor by an overseer for successipotice of hi years, to reimburse himself the expenses of a preceding year ; Goodcheat 6 T. R, 149.

(15) But see statute 41 Geo. III. c. 23. s. 9, post.

the sessio A rate cannot be made for repayment of money, borrowed to rebuild (10) repair a workhouse; Wevill, Doug. 111. As to power of purchasing houses, see 9 Geo. I. c. 7.

Marlborou For contribution to county rates, 18 Geo. III. c. 19.

(17) (11) It was ruled H. 10 Ann, that after the accounts have been lai 10; Bord before any justices, either by the overseers or the parislı, no other justice can intertere; Townsend, i Bott. 304. But see the subsequent statute maelfen a 17 Geo. II. c. 38; 50 Geo. III. c. 49, post.

2-ke; M (12) A person who has been overseer for several years cannot includjon a bor all the years in one account, but must account separately for each year, Goodcheap, 6 T. R. 159. The overseers cannot excuse themselves frogard; St. accounting and paying over the money, by an order of vestry to apply it did; kn a suit for charity money; Justices of Somerset, 2 Str. 992. An oversea becoming bankrupt before the time when he is required by law to pay ove the money, is not discharged from the liabilities under this Act and 17. G. II C. 38, by his certificate; Eggington, 1 T. R. 369. Two justices have powepreceded to order the payment of a balance arising from disallowance of charges, of dred; Pes an appeal to the sessions; Carter, 4 T. R. 246. Tliere cannot be an apped (21) to the sessions against the accounts, without a previous allowance by iwi justices; Bentlett, 2 Stra, 983. A salary to an overseer cannot be allowed Benn and in the account; Glyde, 2 M, and S. 323.

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money by them received, or rated and sessed, and not received, No. I. so of such stock as shall be in their hands, or in the hands of any of 43 Elizabeth, or to work, and of all other things concerning their said office, and

c. 2. an or sums of money as shall be in their hands, shall pay and deliver

the said churchwardens and overseers, newly nominated and apKas aforesaid; upon pain that every one of them absenting them- The overseers'

without lawful cause as aforesaid, from such monthly meeting for the forfeiture for e sloresaid, or being negligent in their office, or in the execution of absence or ders aforesaid, being made by and with the assent of the said justices negligence. For any two of them before-mentioned, to forfeit for every such dee absence or negligence twenty shillings (13). And be it also enacted, that if the said justices of peace do perceive, A provision

inhabitants of any parish (14) are not able to levy among them- where the inufficient sums of money for the purposes aforesaid, that then the habitants of

justices (15) shall and may tax, rate, and assess (16), as aforesaid, any parish are ather (17) of other parishes, or out of any parish within the hun- not able to re118) where the said parish is, to pay snch sum and sums of money to lieve the poor. chwardens and overseers of the said poor parish, for the said puras the said justices shall think fit (19), according to the intent of this and if the said hundred shall not be thought to the said justices able to relieve the said several parishes not able to provide for them

as aforesaid; then the justices of peace, at their general quarter sesfor the greater number of them, shall rate and assess as aforesaid, any

of other parishes, or out of any parish within the said county, for the Fts aforesaid, as in their discretion shall seem fit (20).

And that it shall be lawful, as well for the present as subsequent ChurchwarHardens and overseers, or any of them, by warrant, from any two dens, &c. may justices of the peace as is aforesaid, to levy as well the said sums of make a rate to

reimburse and all arrearages, of every one that shall refuse to contribute accordthey shall be assessed, by distress and sale of the offenders' goods (21), &c.

themselves, [ But it might be very convenient for the legislature to permit A remedy for such salaries to be allowed, with the assent of the parish; a prac

the levying of

the money as. tice which exists very extensively in point of fact; and which, so far as I have observed, is generally beneficial. For Manchester sessed. there is a local Act, allowing the appointment of an indefinite number of overseers; and a great many persons are employed in that capacity, with salaries which are merely a fair remuneration for

their labour.]
D) An overseer is not subject to the penalty unless he has personal
of his appointment; Rex v. Harman, 12 E. Qr. Burn.
011) This extends to vills; Foley, 25.

15) The rate upon parishes in the same hundred cannot be made at
wions ; Griesley, Sett. Cas. 259; Eastchurch, 1 Bott. 350.
fo) The justices must assess the rate, and cannot order the church-

as and overseers to do so ; St. Mary's v. St. Peter's and St. Paul's, in
borough; 2 Str. 1114.

The rate may be on particular persons ; Comb. 309; 1 Ventr. Beronghten, Foley, 29.

lsThe parishes must appear to be within the same hundred; Bolen and St. Jones, Foley, 31; or other division of the same nature, as eve; Milland, 1 Bur. 576. The rate cannot be by justices of a county

a borough having exclusive jurisdiction ; Holbeche, 4 T. R. 778.
(19) An order * as long as we the said justices shall think proper," is
St. Mary's in Marlborough, 2 Str. 700. A sum in gross for a year is

Knightly, Comb. 509: to raise a certain sum in the pound is bad; retumbe, 1 Str. 314: to raise the sum of 601., good; St. Peter and St.

in Mariborough, 2 Str. 1114.

:0). The order in sessions for taxing another hundred, need not be Filed by an enquiry of two justices as to the sufficiency of the same launH; Percivall, 1 Str. 56.

21) The distress cannot be made under a general warrant; Tracy r. , 2 Saik. 532. There must be a previous summous; Semble, R. v.

and Church, 6 T. R. 198; Harper v. Cary, 7 T. R. 270. As to whe. distress can be levied upon an executor or adıninistrator for a rate on the prased, see Stephens v. Evans, 2 Bur. 1152.

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