agreement, or compulsorily by order of the Board of Education for the purpose of the Education Act, 1921 (see Sections 110 and 111).

By Section 108 of the Municipal Corporations Act, 1882

(1) The council shall not, unless authorized by Act of Parliament, sell, mortgage, or alienate any corporate land without the approval of the Ministry of Health.

(2) The council shall not, unless authorized by Act of Parliament, lease or agree to lease any corporate land without the approval of the Ministry of Health, except as follows

(a) They may make a lease or agreement for a lease for a term not exceeding thirty-one years from the date of the lease or agreement, so that there be reserved and made payable during the whole of the term such clear yearly rent as to the council appears reasonable, without any fine.

(b) They may make a lease or agreement for a lease for a term not exceeding seventy-five years from the date of the lease or agreement, and either at a reserved rent or on a fine, or both, as the council think fit

(i) Of tenements or hereditaments, the greater part of the yearly value of which, at the date of the lease or agreement, consists of any building or buildings; or

(ii) of land proper for the erection of any houses or other buildings thereon, with or without gardens, yards, curtilages, or other appurtenances to be used therewith; or

(iii) Where the lessee or intended lessee agrees to erect a building or buildings thereon of greater yearly value than the land-of land proper for gardens, yards, curtilages or other appurtenances to be used with any other house or other building erected or to be erected on any such land, belonging either to the corporation or to any other proprietor, or proper for any other purpose calculated to afford convenience or accommodation to the occupiers of any such house or building.

Section 109 provides that the council may, with the approval of the Ministry of Health, dispose of any corporate land either by way of absolute sale, or by way of exchange, mortgage, charge, demise, lease, or otherwise, in such manner and on such terms and conditions as the Ministry of Health may approve.

Financial Provisions.

RATING AND BORROWING. The revenues of a local authority are derived chiefly from the rates it levies, but

other sources are the profits from trading undertakings, such as gas, electricity, and tramway undertakings, rents from corporate properties, and grants from State funds. A rate has been defined as a charge the proceeds of which are applicable to public local purposes, and which is leviable on the basis of the assessment in respect of the yearly value of property.

A rate must be authorized by some statute. There are various kinds of rates, e.g. the Poor Rate, the County Rate, the General District Rate, the Highway Rate, the Borough Rate. Particulars as to these rates will suffice to illustrate the general principles.

THE POOR RATE. So long ago as 1601, statutory provision was made for the relief of the poor of each parish; and by various statutes, notably the Poor Law Acts of 1834, 1844, and the Union Assessment Committee Acts, 1862 to 1880, the machinery for the raising of money by means of a rate for the relief of the poor and the appointment of overseers has been improved. The Poor Relief Act, 1861, is the foundation for the levying of the poor rate, but by various enactments this rate is levied for many other purposes than the relief of the poor. The basis of rating is the net annual value of the hereditaments liable to be rated, i.e. the rent at which the same might reasonably be expected to let from year to year free of all usual tenant's rates and taxes and tithe commutation rent charge, if any, and deducting therefrom the probable average annual cost of repairs, insurance, and other expenses, if any, necessary to maintain them in a state to command such rent (Parochial Assessments Act, 1863, Section 1).

APPOINTMENT OF OVERSEERS. Overseers are appointed by-(1) Borough or Urban District Councils in cases where an order of the Local Government Board (now Ministry of Health) under Section 33 of the Local Government Act, 1894, has been obtained; and where no such order is

operative by the justices by virtue of the Poor Relief Act, 1819.

(2) Parish Councils, or, in default, the Board of Guardians; if there is no Parish Council then by the Parish Meeting (Local Government Act, 1894, Sections 5, 19, 50). Formerly these powers were exercised by the Vestry and justices.

In parishes within the Metropolitan boroughs, the Borough Councils are the overseers (London Government Act, 1894).

Overseers are not paid officers; assistant overseers are salaried officers, and the offices of rate collector and assistant overseer are in the larger districts usually held by the same individual.

Occupier is rateable. Speaking generally, the occupier of lands and premises is the person rateable, and there must be a use and enjoyment which is beneficial. Rates are not payable on empty houses; houses furnished though temporarily unoccupied are rateable.

Owner may be rateable. But owners instead of occupiers may be rated under Sections 1 to 4 of the Poor Rate Assessment and Collection Act, 1869, e.g. the occupier of any rateable hereditament let to him for a term not exceeding three months is entitled to deduct the amount paid by him in respect of any poor rate thereon from the rent due to the owner and every such payment is to be a valid discharge of the rent to the extent of the rate so paid, and no such occupier is to be compelled to pay to the overseers at one time or within four weeks a greater amount of the rate than would be due for one quarter of the year. Further, owners may undertake to pay the poor rate whether the hereditament is occupied or not, and be allowed a commission not exceeding 25 per cent on the rates to be paid where the property is of small value, viz., £20 rateable value in London, £13 in Liverpool, £10 in Manchester, £8 elsewhere, these values being raised 25 per cent by

Section 16, Rent Restriction Act, 1920, except in the Metropolis. And owners of properties of the rateable values mentioned may by order be rated, provided a dwelling-house is included as part of the rateable hereditament, they, too, receiving a rebate of 15 per cent.

EXEMPTIONS FROM RATING. (Total.) Certain classes of property are wholly exempted from liability to the Poor Rate, e.g. Crown property, post offices, police stations, assize courts, churches and chapels or such parts thereof as are exclusively appropriated to public religious worship; literary and scientific institutions which are precluded from making profits; "non-provided" schools, but not public elementary schools, sometimes called "council schools." Personal property is also exempt. In regard to Government property, the Treasury do, however, make contributions in aid of local rates. The user of a room in an unoccupied house for taking the poll at elections does not involve liability for rates [Ballot Act, 1872 (Section 6); Municipal Corporations Act, 1882 (Section 58 (1)); Local Government Act, 1888 (Section 75 (16)), and Local Government Act, 1894 (Section 48 (3))].

Exemptions. (Partial.) For agricultural land the occupier is liable to pay one-half only of the poor rate in the £ in respect of buildings and other hereditaments.

THE VALUATION LIST. The overseers are to prepare a Valuation List showing all the rateable hereditaments in their parish with the gross estimated rental, the rateable value of agricultural land, and of buildings and other hereditaments not being agricultural land specified in separate columns. If any overseer negligently or wilfully and without reasonable cause omits the name of the occupier of any rateable hereditament he is liable on summary conviction to a penalty. When the Assessment Committee (which is appointed by the guardians of the poor from amongst themselves) is satisfied of the correctness of the Valuation List they approve it and it then remains in

the custody of the overseers and on values therein specified the rate is made. Re-valuation takes place in London quinquennially.

PERSONS AGGRIEVED MAY APPEAL. Any overseer or other person aggrieved by a valuation list on the ground of inequality, unfairness, or incorrectness in the valuation of the hereditaments included, or on the ground of the omission of any rateable hereditament from such list may appeal to the Assessment Committee, first giving twenty-one days' notice in writing. The function of the Assessment Committee on such an appeal is either to give the relief sought or refuse it; they cannot increase the appellant's assessment (Hudson v. Rhodes, L.R. (1909), 1 K.B. 85). Failing to get relief from the Assessment Committee he may appeal to a petty sessional court, and the justices are to determine in special sessions all objections to the Poor Rate made on the said grounds of inequality, unfairness, or incorrectness, but cannot inquire whether premises are liable to be rated. An appeal lies to Quarter Sessions. If an appellant succeeds the valuation must be altered. Overseers may appeal to Quarter Sessions on the ground of over-valuation of their parish or under-valuation of other parishes in the same poor law union.

There is power to make a Supplemental Valuation List at any time when property increases or decreases in value or new property is erected which is the subject of assessment.

MAKING OF POOR RATE. The Valuation List having been prepared as aforesaid, the overseers estimate what is the total sum for which they are to make provision in pursuance of precepts served upon them. If, say, £50,000 is required of them, and the total rateable value works out at £500,000, then a rate of 2s. in the would have to be levied. But in practice it is not quite so simple as this illustration, because certain classes of rateable property do not yield rates at all, and others not on the full rateable value, as we have seen; hence, allowance