County of Surrey, and for other purposes chargeable thereon according to
Eight Hundred and Forty-five, after the rate of Sixpence in the pound.

declare the several Particulars specified in the respective columns of the above ascertain them, to which end we have used our best endeavours.

THOMAS JONES, Overseer.

JOHN THOMAS, [Churchwarden, &c. &c.]

Poor Law Board to be kept, by their order of the 18th November, 1850:

See also, Ord. P. L., 16 March, 1854, post, p. 239.

This, however, must not be considered as making any alteration in the law, as to rateable property: the property mentioned in the within forms, is merely put for example. And where it was objected that none but real property could be rated since this statute, that appearing evidently from the first section, and from this form, to have been the intention of the legislature: the court held that the statute made no alteration in this respect; it merely provides for the mode of rating, and not as to the property to be rated (a).

As to the annual value of the real property, at which the occupiers of it are to be rated, it is enacted by the same statute, that " no rate for the relief of the poor in England and Wales shall be allowed by any justices, or be of any force, which shall not be made upon an estimate of the net annual value of the several hereditaments rated thereunto; that is to say, of the rent at which the same might reasonably be expected to be let from year to year, free (b) of all the usual tenants' rates and taxes, and tithe commutation rent-charge, if any, and deducting therefrom the probable average annual costs of the repairs, insurance, and other expenses, if any, necessary to maintain them in a state to command such rent: provided always, that nothing herein contained shall be construed to alter or affect the principles or different relative liabilities (if any) according to which different kinds of hereditaments are now by law rateable ” (c).

Provided always, that "nothing herein contained shall be construed to prevent the owners of tenements from compounding for the rates to be assessed on the same, in such manner as they were by any statute or statutes enabled to do before the passing of this Act, so that the gross estimated rental of the hereditaments compounded for be entered on the rate in the proper column."

As to the value of house and land, there can be but little difficulty in ascertaining it, and in making the deductions above mentioned. As to manufactories with machinery attached to them, and all land with valuable erections upon it, the machinery or other valuable erections are valued in conjunction with the factory or land, and the necessary deductions as above mentioned being made, the residue is the rateable value (d). As to the rating of docks (see ante, p. 163), canals (ante, p. 166), water works (ante, p. 174), gas works (ante, p. 177), and railways (ante, p. 218), I have already stated

(a) R. v. Lumsdaine, MS. 27th April, 1839, 10 Ad. & El. 157.

(b) This word seems to be very inconsiderately used in the statute. It is evident from the whole of the section, that the intention was that the annual value at which lands,

&c. should be rated, was to be cal-
culated according to the rent at
which they would let, not free of,
but subject to, all usual tenants'
rates, &c.

(c) 6 & 7 W. 4, c. 96, s. 1.
(d) Supra.

fully the manner in which they are to be rated, to which the reader will refer.

By an Order of the Poor Law Board, dated the 16th March, 1854, it is ordered as follows:

Art. 1.-The several columns of the Rate Book which contain the rateable value, and the rate in the pound assessed upon the several persons liable to be assessed, shall be added up at the foot of every page, and the general total shall be ascertained and set forth at the foot of the rate, before the same shall be submitted to the justices for their allowance.

2. If the overseers shall deem it convenient, the rate may be divided into several portions corresponding with the several divisions of their parish, so as to bring all the rateable property of each division together, and there may be separate series of numbers for the assessments in every division.

3.-When the owners of property are assessed instead of the occupiers, the overseers may, if they think proper, bring together and assess under one number all or any portion of the properties situated in the parish, or in the separate division, where the parish is divided into divisions, belonging to the same person, and for which he shall be liable to be assessed as

owner.

New valuation of the rateable property.] As for the purpose of making the rate in conformity with the above statute, new valuations of the lands in parishes may become necessary, it is provided by the same statute that "the poor law commissioners, upon representation in writing from the board of guardians of any union or parish under their common seal, or from the majority of the churchwardens and overseers or other officers competent as aforesaid to the making and levying the rate, that a fair and correct estimate for the aforesaid purposes cannot be made without a new valuation, may order a survey to be made and taken of the messuages, lands, and other hereditaments liable to poor rates in such parish, or in all or any one or more parishes of such a union, and a valuation to be made of the said messuages, lands, and other hereditaments according to their annual value” (e).

"And for the purpose of making every such survey, &c., the persons appointed for making the same, may at all reasonable times, enter, view, survey, and admeasure all the messuages, lands, and other hereditaments aforesaid, and do or cause to be done any act or thing necessary for making such survey, map, or plan and valuation” (ƒ).

(e) 6 & 7 W. 4, c. 96, s. 3. See R. v. JJ. of Lincolnshire, post, p. 241. Paine v. Guardians of the Strand Union, 15 Law J. 89, m., ante, p.

26. R. v. Bangor, 10 Q. B. 91, 16 Law J. 58, m.

(f) 6 & 7 W. 4, c. 96, s. 4.

Or if a valuation of part only of the parish or township be required, it is enacted by stat. 11 & 12 Vict. c. 110, s. 7, "that the guardians of any union may, on the application of the major part of the overseers of any parish comprised in it, or of any person assessed to the poor rate in any such parish, cause a valuation to be made at any time of any property alleged to be rateable to the relief of the poor, being a part only of the rateable property of such parish, and may charge the expenses of such valuation to the overseers of such parish, or to such person so applying as aforesaid."

Allowance and publication of the rate.] The rate must be made with the consent of two or more justices of the peace (ƒ). This consent or allowance (as it is usually termed) is deemed a mere ministerial act, which the justices cannot legally refuse to perform, if the rate be presented to them by the proper officers; if they refuse, the court of Queen's Bench will compel them, by mandamus, to allow it. Where a mandamus was directed to two justices to allow a rate, and they returned that it was not a just and proper rate: the court held the return bad; whether the rate were a just and proper rate or not, was a matter to be determined by the sessions, and not by the two justices, who were required to sign it merely as a matter of form (g). But where, upon a return to such mandamus, it appeared that the justices to whom it was directed were justices of Wootton Bassett; that overseers for that part of the parish within the borough had always been appointed, who made rates within their jurisdiction; but that the present rate was presented to them for allowance, not by the overseers of the borough, but by the overseers of the county: the court held this to be a good return (h). Where a mandamus had been directed to justices, commanding them to allow a rate, and they kept out of the way, to avoid a service of the writ upon them, the court upon application granted an attachment against them (i).

By stat. 6 & 7 W. 4, c. 96, s. 1, no rate for the relief of the poor in England and Wales, shall be allowed by any justices, which shall not be made upon an estimate of the net annual value of the several hereditaments rated thereunto, in the manner pointed out by the Act (k). But still the allowance is holden to be merely a ministerial act, in the same manner precisely as before this statute. And therefore, where a poor rate was made by two overseers, and there were also two churchwardens in the parish, and the justices refused to allow it,

(f) 43 El. c. 2, s. 1.

(g) R. v. JJ. of Dorchester, 1 Str. 339.

(h) R. v. Folly, 1 Bott, 76.

(i) R. v. Edwards et al., 1 W. Bl. 637.

(k) See ante, p. 238.

1

as it was not made or signed by a majority: Williams, J., awarded a mandamus to compel them (1). So, where a rate was presented to the petty sessions for allowance; but because it was not made according to a previous valuation which had been made of the parish, the justices refused to allow it; the court upon application granted a mandamus to the justices to allow it, holding that the allowance was still a ministerial act, as much as it was under stat. 43 El. c. 2; the overseers may be compelled to take the opinion of skilful surveyors, but there is nothing in the new assessment Act which compels them to follow or adopt it; they are still to exercise their judgment in making the rate, and if they make the declaration at the foot thereof, required by the statute, the justices are not to set up their judgment against that of the overseers, and refuse to allow the rate, because they happen to differ from them in opinion (m).

The allowance is written at the foot of the rate, and may be in this form :

We, two of Her Majesty's justices of the peace for the said county of -, one whereof is of the quorum, do consent to and allow this assessment. Witness our hands this

Where it was stated to be allowed "by one of Her Majesty's justices of the peace acting within the metropolitan police district, pursuant to the statute in that case made and provided," without stating that the justice at the time was acting at any of the metropolitan police courts: the court held it to be sufficient (n).

As to the publication, it is enacted by stat. 17 G. 2, c. 3, s. 1, that "the churchwardens and overseers, or other persons authorized to take care of the poor, in every parish, township, or place, shall give or cause to be given public notice in the church of every rate for the relief of the poor, allowed by the justices of the peace, the next Sunday after the same shall have been so allowed; and that no rate shall be esteemed or reputed valid and sufficient, so as to collect and raise the same, unless such notice shall have been given." But now, instead of the notice being given in church, as formerly, it is required by stat. 7 W. 4 & 1 Vict. c. 45, s. 2, to be reduced into writing, and copies thereof either in writing, or in print, or partly in writing and partly in print, previously to divine

(1) R. v. Lord Godolphin et al., 13 Law J. 57, m.

(m) R. v. JJ. of Lincolnshire, MS. T. 1840, S. C. nom. R. v. Earl VOL. III.

m

of Yarborough et al., 12 Ad. & El.

416.

(n) Paynter v. The Queen in error, 16 Law J. 136, m.