there being nothing in the statute to confer any exemption from assessment in the case of board schools. The liability to assessment of a national school was affirmed in R. v. McLaughlin (12 L. T. N. S. 542).

The principle on which a school provided by a school board should be rated was discussed in The Overseers of the Poor of Chorlton upon Medlock v. The Guardians of the Chorlton Union and the Overseers of Ardwick (51 L. J., N. S. 458; 47 L. T. N. S. 96). In that case it appeared that the school board for Manchester purchased 3,630 square yards of land for 2,2347., and erected thereon school buildings at a cost of 8,9457. The money required was obtained upon loan from the Public Works Loan Commissioners, at the rate of 34 per cent. per annum interest. The buildings accommodated 1,300 scholars at the standard of eight square feet per child. The maximum fee per scholar chargeable by the school board was ninepence per week. The fees actually charged were-senior department, 4d. per week; junior department, 3d. per week; infants' department, 2d. per week. The average annual cost of repairs, insurance, &c., was 467. Any loss arising in the occupation and carrying on of the schools was made up by a charge upon the borough rate, and equally distributed according to rateable value over all the townships within the city. The school board accounts for the year 1881, in respect of these schools, showed-income, 1,469.; expenditure, 1,476/.; loss made up by rate, 71. Profit in a commercial sense was impossible. The Recorder of Manchester having held on an appeal that the restricted profits of the occupier must determine the amount of the rateable value, the assessment committee, in a new valuation list, entered the school premises at a nominal value. Four modes of estimating the rateable value were suggested for the consideration of the Court:-(1.) The annual interest actually paid on the money borrowed and expended in the purchase or erection. (2.) The annual rent which a contractor would require if he erected the premises as they stood for the purposes for which they were used. (3.) The amount of rent which a tenant unfettered as to uses, and unrestricted as to charges, would give if the premises were in the market; and (4.) The annual profit which the school board make or can make. The Court held that the third alternative indicated the principle upon which the property was to be assessed, and that the rateable value was to be based on the amount of rent which it was estimated that a tenant unfettered as to uses and unfettered as to charges would give, if the premises were in the market.

In the subsequent case of The London School Board, appellants, v. The Assessment Committee of St. Leonard's, Shoreditch, respondents (L. R. 17 Q. B. D. 738; 55 L. J. M. C. 33, 169; 55 L. T. 384; 34 W. R. 583), the question as to the principle on which a school provided by a school board should be assessed was again raised. The school was assessed at 1,150l. rateable value. The assessment was arrived at by calculating the annual value of the land at 4. per cent. on its original cost, and the annual value of the buildings at 57. per cent. on their estimated cost. It was proved before the Court of Assessment Sessions, that the price paid for the land and buildings was fair and reasonable, and that there had been no extravagance or unnecessary outlay, but profit in a commercial sense could not be made by the school board as tenants of the schools, and that if the schools were then in the market to be let to a tenant as schools subject to the restrictions imposed by the Education Department acting under their statutory powers a tenant could not be found who would be willing to take them. The Court of

General Assessment Sessions being of opinion that the school board ought not to be excluded from the number of hypothetical tenants who might be willing to rent the premises, decided in favour of the respondents, but reduced the rateable value to 1,100l. The Divisional Court (Cave and Wills, JJ.), decided in favour of the respondents, affirming the Order of Sessions. The Court of Appeal affirmed the decision of the Divisional Court, holding that in assessing the school premises the school board ought to be considered as a possible tenant, and that the gross and rateable values should be calculated on the rent which any tenant, including the school board, might reasonably be expected to pay for the premises for use as a school.

There is no exemption from liability to assessment in the case of Certified Industrial Schools (R. v. West Derby, 44 L. J., M. C. 98; 32 L. T. N. S. 400; County of Durham v. Chester le Street Assessment Committee, 63 L. T. 461), or in the case of Reformatory Schools (Tunnicliffe v. Overseers of Birkdale, L. R. 20 Q. B. D. 450; 57 L. J. M. C. 109; 59 L. T. N. S. 190; 36 W. R. 360).

As to the rating of Sunday and ragged schools, see 32 & 33 Vict. c. 40, and Bell v. Crane (L. R. 8 Q. B. 481; 42 L. J., M. C. 122).

In Cheshire v. School Board for West Bromwich, which came before the Master of the Rolls on the 5th December, 1878, the plaintiff applied for an injunction to restrain the school board from allowing a public meeting of Liberals to be held in the board school, and from otherwise using the school for meetings of a political or party character. The plaintiff in an affidavit stated that, owing to the excited state of party feeling in West Bromwich, there was every probability that there would be considerable disturbance and riot at the meeting, and that the schoolhouse would, probably, be greatly damaged. The Master of the Rolls said that two questions were raised-first, as to the title of the plaintiff to sue; and, secondly, whether under the various Acts a school board had the right to utilize their schoolhouse when not wanted for school purposes. These questions were far too serious to decide on an interlocutory application. The evidence as to injury was far too problematical for him to act upon. It was only an apprehended damage which might never, and he hoped would not, occur. But even if there were any damage done to the structure, the members of the school board would be liable personally if they had been parties to an illegal user of the school, and, in the next place, the persons hiring the school would be responsible; and it would only be in case of the inability of all these persons to pay for the damage that the burden would fall on the rates.

Compulsory Purchase of Sites.-Regulations as to the Purchase of Land compulsorily.

20. With respect to the purchase of land by school boards for the purposes of this Act the following provisions shall have effect (that is to say) :

(1.) The Lands Clauses Consolidation Act, 1845, and the Acts amending the same, shall be incorporated with this Act, except the provisions relating to access to the special Act; and in construing those

Acts for the purposes of this section, the special Act shall be construed to mean this Act, and the promoters of the undertaking shall be construed to mean the school board, and land shall be construed to include any right over land: (1)

(2.) The school board, before putting in force any of the powers of the said Acts with respect to the purchase and taking of land otherwise than by agreement, shall

Publication of Notices.

(a.) Publish, during three consecutive weeks in the months of October and November, or either of them, a notice describing shortly the object for which the land is proposed to be taken, naming a place where a plan of the land proposed to be taken may be seen at all reasonable hours, and stating the quantity of land that they require; (2) and shall further,

Service of Notices.

(b.) After such publication, serve a notice in
manner mentioned in this section on
every owner or reputed owner, lessee
or reputed lessee, and occupier of such
land, defining in each case the particular
land intended to be taken, and requiring
an answer stating whether the person so
served assents, dissents, or is neuter in
respect of taking such land; (3)
(c.) Such notice shall be served-

(a.) By delivery of the same personally on
the person required to be served, or,
if such person is absent abroad, to his
agent (4); or

(b.) By leaving the same at the usual or last known place of abode of such person as aforesaid, or by forwarding the same by post in a registered letter, addressed to the usual or last known place of abode of such person:

Petition to Education Department.

(3.) Upon compliance with the provisions contained in this section with respect to notices the school board may, if they think fit, present a petition under their seal to the Education Department, praying that an order may be made authorising the school board to put in force the powers of the said Acts with respect to the purchase and taking of land otherwise than by agreement, so far as regards the land therein mentioned; the petition shall state the land intended to be taken and the purposes for which it is required, and the names of the owners, lessees, and occupiers of land who have assented, dissented, or are neuter in respect of the taking of such land, or who have returned no answer to the notice, and shall be supported by such evidence as the Education Department may from time to time require: (5) (4.) If, on consideration of the petition and proof of the publication and service of the proper notices, the Education Department think fit to proceed with the case, they may, if they think fit, appoint some person to inquire in the district in which the land is situate respecting the propriety of the proposed order, and also direct such person to hold a public inquiry: (5)

(5.) After such consideration and proof, and after receiving a report made upon any such inquiry, the Education Department may make the order prayed for, authorising the school board to put in force with reference to the land referred to in such order the powers of the said Acts with respect to the purchase and taking of land otherwise than by agreement, or any of them, and either absolutely or with such conditions and modifications as they may think fit, and it shall be the duty of the school board to serve a copy of any order so made in the manner and upon the persons in which and upon whom notices in respect of the land to which the order relates are required by this Act to be served: (6)

No order valid until confirmed by Parliament.

(6.) No order so made shall be of any validity unless the same has been confirmed by Act of Parliament ; and it shall be lawful for the Education Department, as soon as conveniently may be, to obtain such confirmation, and the Act confirming such order shall be deemed to be a public general Act of Parliament: (7)

(7.) The Education Department, in case of their refusing or modifying such order, may make such order as they think fit for the allowance of the costs, charges, and expenses of any person whose land is proposed to be taken of and incident to such application and inquiry respectively:

Costs how to be defrayed.

(8.) All costs, charges, and expenses incurred by the Education Department in relation to any order under this section shall, to such amount as the Commissioners of Her Majesty's Treasury think proper to direct, and all costs, charges, and expenses of any person which shall be so allowed by the Education Department as aforesaid shall become a charge upon the school fund of the district to which such order relates (8), and be repaid to the said Commissioners of Her Majesty's Treasury or to such person respectively, by annual instalments not exceeding five, together with interest after the yearly rate of five pounds in the hundred, to be computed from the date of any such direction of the said Commissioners, or allowance of such costs, charges, and expenses respectively upon so much of the principal sum due in respect of the said costs, charges, and expenses as may from time to time remain unpaid.

The School Sites Acts as defined in the fourth schedule to this Act shall apply in the same manner as if the school board were trustees or managers of a school within the meaning of those Acts, and land may be acquired under any of the Acts mentioned in this section, or partly under one and partly under another Act. (9)