liable to contribute thereto, and any county rate shall

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be assessable upon the part of the parish or place which The QUEEN is comprised within the county and excluded from the borough, the overseers of such parish or place shall, on receipt of any precept or other lawful demand from the justices of the county, or other due authority in that behalf, demanding the payment of any sum of money as the contribution of the part of such parish or place out of the borough towards any such rate as aforesaid, with all convenient speed assess the sum so required upon the persons liable within such part of the parish or place to pay the poor rate therein, by means of a separate rate, to be made, allowed, and published in like manner as the poor rate, and either by themselves or by the collector of poor rates for the time being appointed for the said parish or place shall collect the same separately or with the poor rate payable by the parties assessed thereto, and for the purposes of assessing and collecting the same shall have all such powers, authorities, privileges, protections, and incidents as belong to them in the assessing and collection of the poor rate; and all provisions of the law for enforcing the collection of the poor rate, and recovering the costs of the proceedings therein, shall be applicable to the collection of the rate or rates herein last above mentioned and provided for."

Section 34. "That where a precept shall be issued to the guardians of the union comprising any such parish or place, under the provisions in that respect hereinbefore contained, and such precept shall contain a sum to be assessed and charged in respect of any such rate as is herein provided for upon a part of such parish or place as aforesaid, the said guardians may require the overseers

of such parish or place to pay to their treasurer a sum of money sufficient to enable the said guardians to pay the sum so assessed, with the other sums mentioned in the said precept, to the treasurer of the county or other person lawfully authorized to receive it; and the said overseers shall pay the amount out of any moneys in their possession belonging to the parish or place, or to the part of such parish or place respectively, and reimburse themselves, if necessary, by a rate, to be levied as hereinbefore described, upon the persons liable thereto, or, if they have no such monies, shall forthwith proceed to levy and collect the requisite amount by such rate, and pay the same over to the treasurer of the said guardians: Provided nevertheless, that if such overseers make default and do not make the requisite payment within the appointed time, they shall be subject to be proceeded against in like manner as the overseers of a parish wholly situated within the county are subjected to under the provisions of this Act.

Section 35. "That where the amount required in respect of any such county rate from any part of such parish or place as last aforesaid shall, in the judgment of such overseers, be so small as to render the levying and collecting of a separate rate for it inconvenient, the overseers may postpone the reimbursement of themselves for any such advance as aforesaid, and they or their successors may afterwards, on the recurrence of the next precept or other lawful demand, or of that next but one, levy and collect such a rate as aforesaid to raise the whole amount so previously advanced and unsatisfied out of the poor rates of the parish, as well as the amount required by the then prccept or demand, and shall apply the sum so collected in reimbursement of the previous

www

payments, and the satisfaction of such precept or demand,

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and shall apply the balance, if any, towards the discharge The QUEEN of the next precept or demand."

Mellish shewed cause.-Stat. 3 & 4 Vict. c. 88. s. 3. repealed so much of stat. 2 & 3 Vict. c. 93. as directed the expenses of the county police to be paid out of the county rate, and enacted that those expenses should be defrayed by a police rate to be made by the justices in Quarter Sessions: and, by sect. 5, "every police rate which the justices shall have made as aforesaid shall be collected in their county from the persons who are liable to contribute thereunto with and as part of the county rate." Stat. 3 & 4 Vict. c. 88. only alters the machinery for collecting the police rate; it still remains part of the county rate. Huddersfield is not a borough within sect. 32 of stat. 15 & 16 Vict. c. 81. First, it is not a municipal or corporate borough, but under its local Act has a board of commissioners, who are empowered to appoint police constables, and to watch the town. There is no power to do away with the provisions of the local Act without the consent of the Secretary of State. Secondly, it is subject to contribute to the county rate. Sect. 32 refers to those boroughs which, having obtained a grant of a separate Court of Quarter Sessions, are discharged from contributing to the county rate by stat. 5 & 6 W. 4. c. 76. s. 112.

Welsby, in support of the rule.-Huddersfield is a "borough" within stat. 15 & 16 Vict. c. 81. s. 32. In Tomlins' Law Dictionary there is the following description of a borough: it "signifies a corporate town, which is not a city; and also such a town or place as sends

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burgesses to Parliament.

But sometimes it is used for villa insignior, or a country town of more than ordinary note, not walled." [Wightman J. In 1 Bl. Com. 114, it is said, "a borough is now understood to be a town, either corporate or not, that sendeth burgesses to Parliament." Crompton J. Though sect. 32 may include any borough, parliamentary or otherwise, Huddersfield cannot possibly be within the section, because it does contribute to the county rate. Cockburn C. J. This is casus omissus arising from the manner in which one amending Act is heaped upon another. Wightman J. There is no remedy but by obtaining an Act of Parliament.]

Per CURIAM. (COCKBURN C. J., WIGHTMAN, CROMPTON and MELLOR JJ.)

Rule discharged.

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