property liable to the poor's rate, but not rated or assessed thereto, the said justices assembled as aforesaid, or the justices resident in and acting for any division of the county in which such place is situate at any petty sessions cr adjournment thereof, may appoint one or more proper person or persons to act as overseer or other officer as aforesaid, who shall act within such place for effecting the purposes of this act; and such persons shall have the like powers vested in them, and shall be subject to the same regulations and penalties for effecting all such purposes, as if they had been appointed overseers of the poor, or churchwardens, or other officers, under any law or laws now in force. Id. s. 8. See sect. 2, ante, p. 299.

Where no return shall be made, the justices, either at quarter sessions or petty sessions, shall notwithstanding ascertain the annual value of the property chargeable to the county rate within the parish, township, and place, for which no return has been made, "by issuing fresh precepts, or by such other means as may appear to the said justices the most convenient and proper towards the obtaining a just and fair estimate of such annual value;" the expences of doing so, to be paid by such parish &c. Id. 8. 6.

The said justices in general or quarter sessions, and the justices of the several divisions acting under their order to ascertain the fair annual value of property liable to be so rated, or any two or more of them, may from time to time, whenever the same may be in the judgment of such justices necessary for the more correct execution of this act, cause any of the books of assessment of any rates or taxes, parliamentary or parochial, which shall be laid on any part of the property liable to be assessed to a county rate, and the valua tion by which such assessments are or were made, within any parish or place within the limits of the jurisdiction of the said justices, in the hands of any constable, church warden, overseer, assessor, or collector, to be brought before them, and to take copies or extracts from such books or any parts thereof, or to order and direct any person to take such copies or extracts from such books, in the hands of them or any of them, without having the same brought before the said justices, or to call before them any such constable, churchwarden, overseer, assessor, or collector to give evidence respecting the same, and if any person in whose custody or power any of the said books may be, shall neglect or refuse to attend the said justices with such book or books, or to permit any such copies or extracts to be taken as aforesaid, or to give such information or evidence on oath as may be required by such justices, then every person who shall so refuse or neglect, shall for every such offence forfeit and pay any sum not exceeding ten pounds; and moreover it shall be lawful for such justices in the like cases from

time to time to cause copies of the total amount assessed in each parish, township, or place in respect of any aids or taxes payable to His Majesty, and the total amount of the valuation of the property on which such assessments were made in any year then elapsed, to be made out by the clerk to the commissioners of each district within the limits of the jurisdiction of such justices; and if any such clerk shall neglect or refuse to make out such copies within a reasonable time after his receipt of the order of such justices, every such clerk shall forfeit and pay the sum of twenty pounds. Id. s. 9.

When the justices in petty sessions shall, by any of the aforesaid means, have ascertained the fair and just annual value of the rateable property within their respective divisions, they shall certify under their hands the true amount thereof to the then next general or quarter sessions, to the intent that at such or some subsequent general or quarter sessions, or adjournment thereof, the justices there may from time to time, and as often as they shall deem it necessary, make a fair and equal rate on all such rateable property, or correct any inequalities which upon appeal shall be shewn to their satisfaction to exist in any rate now existing or hereafter to be made. Id. s. 11.

Rate on liberties, extraparochial places, &c.] In liberties and franchises, having a separate commission of the peace, and not subject to the jurisdiction of the county justices, and which did not contribute to the county rate before stat. 12 G. 2, c. 29, herein before mentioned, the justices of such liberties or franchises shall have the same powers and authorities within their respective limits, as are given by the said act to the justices of counties. 13 G. 2, c. 18, s. 7. See Bates v. Winstanley, 4 M. & S. 429. R. v. Clark, 5 B. & A. 665. R. v. Berwickupon-Tweed, 8 B. & C. 327. And as to borough rates, see post, p. 309.

Lands, &c., in extraparochial places and in other places not rated to the relief of the poor, shall contibute to the rate for the county, &c., in the same manner as in parishes rated to the poor; and the justices may appoint proper persons within such extraparochial or other places [or within such county, &c. 1 & 2 G. 4, c. 85, s. 2,] for assessing and rating the same, and levying, collecting and paying over such rates. 56 G. 3, c. 49, s. 1.

Boundaries of counties, &c., when and how ascertained.] If there be any doubt as to the boundary between one county, riding, or other place of distinct and separate jurisdiction, and another, the justices at their respective quarter sessions may appoint two justices for each county to meet and determine

the same, as far as relates to the jurisdiction of justices with respect to the county rate. 56 G. 3, c. 49, ss. 2, 3, 4, 6.

3. Rate, how levied and paid over.

Precepts to the high constables.] By stat. 12 G. 2, c. 29, s. 2, the high constables are required to demand from the churchwardens and overseers of the parishes, &c. within their respective hundreds, the sum assessed upon such parishes, &c. which demand is to be made at such times as the justices in their sessions shall by their order direct. This is done by a precept, under the hands and seals of the chairman and one of the other justices.

And by the stat. 55 G. 3, c. 51, (which enabled the sessions to make a new assessment) it is enacted by sect. 12, that the justices in general or quarter sessions, as often as they shall have deemed it necessary to make a rate or assessment on the rateable property within the limits of their jurisdiction, shall order warrants to be from time to time issued, in the same manner as now authorized and practised by law for collecting the county rates, to the several high constables within their counties, ordering and requiring them to issue their warrants to the overseers of the poor within their respective divisions, to levy, collect and pay to the said high constables, within the time to be named and limited in the warrant from the sessions as aforesaid, all such rate or rates, assessment or assessments; which each high constable shall pay, at such time as shall be specified in such warrant, to the treasurer of the county. If there be any parish or place over which the high constables have no jurisdiction, the precept may be directed to the petty constable. 57 G. 3, c. 94, s. 5. See also 55 G. 3, c. 51, s. 19, post, p. 307.

Warrants from the high constable.] The high constable, upon receipt of the above precept, makes out his warrants to the churchwardens of the respective parishes, &c. within his district, requiring them to pay their respective portions of the rate; 12 G. 2. c. 29, s. 2; or in places having no poor rate, (Id. s. 3,) or in towns and places in the counties of York, Derby, Durham, Lancaster, Chester, Westmoreland, Cumberland or Northumberland, if so directed by the sessions, (Id.s.4.) they may direct their warrants to the petty constables, requiring them to make a rate for and levy the amount of the sums respectively assessed upon them. And where such parish or place happens to be partly in one county, partly in another, the churchwardens, overseers and constables must obey such warrant, although they happen to reside within that part of

the parish, &c. which is not within the county for which the rate is made. 1 & 2 G. 4, c. 85, s. 1.

The justices of the peace of any county, in general or quarter sessions, may order such allowances and compensations to be made to the overseers, churchwardens, constables, assessors, collectors, clerks, or other persons employed in the execution of this act, (which have not hereinbefore been provided for), out of the monies assessed, levied, and collected by the county rate. 55 G. 3, c. 51, s. 16.

When paid out of poor rate, when not.] The churchwardens and overseers of the poor of every parish and place within the respective counties, cities and liberties in which they respectively lie, shall out of the money to be collected for the relief of the poor, pay to the high constables of the respective hundreds or divisions of the said counties, &c., the sum rated and assessed upon such parish or place, within the space of thirty days after demand thereof made in writing, to be given to or left at the dwelling-house of either of the said churchwardens or overseers, or affixed on any of the church doors of such parish or place to which such officer shall belong, by the said high constables of the respective hundreds or divisions; which demand the high constable shall make at such times as the said justices of the peace shall by their order in sessions direct. 12 G. 2, c. 29, s. 2.

But in case no rate shall be made for the relief of the poor in any parish, township, or place, the justices of the peace in their general or quarter sessions, shall by their order direct the sum of money assessed on such parish, &c., for the purposes of this act, to be rated and levied on any such parish, &c. by any petty constables or other peace officer of the same, in such manner as money for the relief of the poor is by law to be rated or levied; which sum so rated and levied shall be paid by such petty constable or peace officer to the high constable for the hundred, &c., wherein such parish, &c., shall lie; and shall be demanded of, paid by, or levied on such petty constable or peace officer in the same manner as any rates are herein before directed to be demanded of, paid by, and levied on the churchwardens and overseers of the poor; and if such petty constable or peace officer shall pay such sum, before it shall be rated and levied as aforesaid, he may afterwards rate and levy the same, or shall be allowed and reimbursed the same out of any constable's or other rate made or to be made on such parish, &c., which the said justices of the peace in sessions shall order. Id. s. 3.

And the justices of the peace for the respective ridings, divisions, or counties of York, Derby, Durham, Lancaster, Chester, Westmoreland, Cumberland, and Northumberland, at their respective general or quarter sessions, if they shall think conve

nient, may order the sum directed to be assessed on any town, parish, or place, in the said counties, &c., for any of the purposes of this act, to be paid by and levied on the petty constable of or for any such town, parish, &c., in such manner as the same is herein directed to be paid and levied in cases where no rate is made for the relief of the poor. Id. s. 4.

Also by stat. 55 G. 3, c. 51, s. 13, reciting that it would be inconvenient and oppressive to many townships or places, that the sum of money which may be assessed on them, as or for a county rate under this act, should be paid out of any rate made for the relief of the poor, where such poor rate doth not apply separately and distinctly to the parish, township, or place: it is enacted, that it shall be lawful for the justices of the peace, at their general or quarter sessions, if they shall think convenient, to order the sum of money directed to be assessed as or for the county rate on any such parish, township, or place, whether parochial or otherwise, to be paid and levied on the churchwardens, overseers, or petty constables of or for any such parish, township, or place, in such manner as the same is herein (in sect. 3, ante, p. 304,) directed to be paid and levied in cases where no rate is made for the relief of the poor.

Distress for it.] By stat. 12 G. 2, c. 29, (as to levying the rate on the old assessments), after requiring the churchwardens and overseers to pay the county rate, when demanded of them, out of the poor rate, it is enacted by sect. 2, that in case such churchwardens and overseers of the poor, or any of them, shall neglect or refuse to pay the sum of money assessed, after demand made as aforesaid, such high constable shall levy the same by distress and sale of the goods and chattels of such churchwardens and overseers, or either of them, so refusing or neglecting to pay the same as aforesaid, by warrant under the hands and seals of two or more justices of the peace of the county, &c., residing in or near such parish or place, rendering the overplus, if any there shall be, after deducting the money assessed and the charges of the distress and sale, to the owner thereof. Id. s. 2.

So by stat. 55 G. 3, c. 51, (as to making new assessments), after authorizing the high constables to issue their warrants to the overseers of the poor, &c., requiring them to levy, collect, and pay the county rate, as mentioned ante, p. 303, it is enacted by sect. 12, that in case any overseer or overseers of the poor, or other person appointed to act as such as aforesaid, shall neglect, make default, or refuse to pay the same, within the time to be specified and limited for that purpose as aforesaid, to the high constable of the division within which such overseer, &c., shall reside or be appointed to act, any justice of the peace of the said county, upon complaint thereof by any such high constable, by warrant under the hand and seal of any such justice, may levy the same by distress and sale of