was made, and contended that by 17 Geo. 2. c. 38. s. 12. he was only liable to pay the proportion of the rate for the time he occupied the house, viz., fourteen days. The question of this apportionment came before the Magistrate for decision, when he was of opinion that, under section 12, the appellant, being in the occupation of the house at the time the rate was made, was liable to pay the rate not only for the time during which he occupied the house, but also for the period during which the house remained empty and unoccupied up to the time when the new tenant entered into possession, and he gave his decision against the appellant accordingly. The question of law for the opinion of the Court was, whether the appellant is liable under section 12. of 17 Geo. 2. c. 38. to pay a proportion of the rate calculated for the time during which the dwelling-house was empty and unoccupied, viz., for the period between the 8th of November, 1866, and the 10th of May, 1867, or whether he is only liable to a proportion of the rate for the fourteen days during which he occupied the dwelling-house after the making of the rate. If the Court should be of opinion that the appellant is liable to pay the rate for the time during which the dwelling-house remained empty and unoccupied, then their judgment was to be given in favour of the respondents. But if the Court should be of opinion otherwise, then judgment was to be given for the appellant. Kay, for the appellant.-The appellant is not liable to pay the rate for any portion of the time during which the house was unoccupied. The words of the section are that the rate shall be apportioned on the outgoing and the incoming occupiers in proportion to the time that such person occupied the premises respectively, so that the liability of each tenant is put on the same footing. Now, it will not be contended that the incoming tenant was liable for any part of the time while the house was empty. It can only be supposed that those who framed the statute imagined that one occupier would immediately succeed the other, and therefore neglected to make any provision for a liability during the time the premises are uninhabited. The Ambrose, for the respondents. legislature never intended to affect the liability of the outgoing tenant. Any such provision would have been unjust, first, to the collectors of the rate; secondly, to those who paid the rate immediately after they had been assessed. It was only intended to protect the parish in a case where a tenant had gone out without paying his rates. In an earlier part of the act, section 7, a machinery is provided for levying upon the goods of any person assessed in any county to which he has removed, so that if any one upon whom the rate is made were to go out at the end of six months and a new tenant were to come in the day before the year expired there would be nothing to prevent a distress upon the goods of the outgoing tenant, though it might be equitable to make the incoming tenant contribute his share. In Flatcher v. Boodle (2) the majority of the Court of Common Pleas held that the liability of the incoming tenant was only a contingent and not a primary liability, Willes, J. saying, "I think the statute 17 Geo. 2. c. 38. s. 12. was not intended to regulate generally the rights of outgoing and incoming tenants, but to give the parish officers a remedy in respect of a portion of the rate according to the time of occupation." Kay, in reply. COCKBURN, C.J.-Our judgment is in favour of the respondents. The enactment is so worded that it is certainly not very easy to construe it to one's own satisfaction, and it is some consolation to find that the present style of drawing acts of parliament is not peculiar to our day. In order to put a construction upon this section it is necessary to look at the recital, which states that persons frequently remove out of parishes and places without paying the rates, and that other persons enter and occupy their houses part of the year, by reason whereof great sums are annually lost to such parishes and places. Now, it is quite plain that the legislature did not pass this enactment with any design of making an equitable adjustment between the outgoing and the incoming occupier, but what (2) 18 Com. B. Rep. N.S. 152; s. c. 34 Law J. Rep. (N.S.) C.P. 77. they had in view was the prevention of any loss to the parish, from the fact that either of such occupiers might fail to discharge the liability and leave the overseers without any remedy by way of distress. It was to prevent this injustice that they enacted. that the incoming tenant should pay his proportion; but I cannot help thinking that in framing the enactment the legisla ture contemplated that the coming in of one occupier would follow immediately upon the going out of the other, and the fact that it might happen that between the time when one tenant came in and another went out, there might be an interval during which the premises would be unoccupied, so that the rate could not be adjusted between the parties according to the period of occupation, did not occur to the framer of the act. The section therefore leaves one period untouched, and I cannot suppose that the legislature intended that there should be no liability to the rate during this interval, as I find that, in section 7, provision is made for levying the rate upon the goods of any person assessed who has removed into another county or precinct, so that if we were to construe the enactment in favour of the appellant we should be doing away with the effect of the previous section. Inasmuch, therefore, as it seems clear that the intention was not to free the outgoing tenant from liability, but to give the parish officials the power of getting the rate from the second occupier, we must hold that the appellant was liable for the period for which he was rated. MELLOR, J.-I am of the same opinion. The main object of the statute was to protect the parish against the loss of the rates, and as the person assessed was liable for the whole rate before he left the premises, one section was intended to give a remedy for the whole rate against the outgoing tenant, and the other to give the benefit of the occupation of the incoming tenant to the parish, so long as he actually occupied. But I cannot see any ground for supposing that the legislature intended to free the outgoing tenant from any liability. I do not say that I can reconcile every word in the section, and was at first rather inclined to adopt Mr. Kay's argument. But I am now convinced that the Magistrate was right, and that the appellant was liable for the whole period which elapsed before the new tenant came in. LUSH, J.—I am of the same opinion. We should put such a construction on the words of section 12. as will carry out the intent and object of the act. Now, it seems to me clear that the object of the legislature was not to relieve persons from the payment of rates, but to secure the parish against the loss of the rates, and with this object they framed the earlier section which enables warrants of distress to be levied out of the county on the goods of the original occupier. Now, according to the then existing law, persons entering into possession of houses were not liable to pay any portion of an antecedent rate, because it was not made upon them as occupiers; and it was therefore intended to secure the parish against loss. The primary object was to make the incoming tenant liable and to charge him, but not to discharge the outgoing tenant. The section accordingly enacts learned Judge read the section]. Now we are undoubtedly obliged to do some violence to these words, and if the section had imposed an original liability I should have thought that the language was not strong enough to charge the tenant for the time during which he was actually out of possession, and I dare say that the enactment was made upon the assumption that one tenant would succeed the other immediately. But it is not this act which creates the liability of the outgoing tenant, and I do not think that there is anything in it which distinctly affects this liability. I think, therefore, that the appellant continued liable notwithstanding the remedy against an incoming tenant. HAYES, J. concurred. [The Judgment for the respondents. Attorneys Theophilus Horrex, for appellant N. C. & C. Milne, for respondents. INDEX TO THE REPORTS OF CASES CONNECTED WITH THE DUTIES AND OFFICE OF MAGISTRATES FROM TRINITY TERM, 1868, TO MICHAELMAS TERM, 1869. ABDUCTION-taking girl under sixteen out of pos- ADMIRALTY--Jurisdiction in criminal cases on the APPORTIONMENT. See Poor Rate. ASSAULT-Conviction for, on indictment for un- AUDIT AND AUDITOR-money certified to be due Semble-That the non-payment of the money cer- BANKRUPTCY-a bar to recovery of money certified BIGAMY-evidence: presumption of duration of life] 86 BOROUGH-Right of treasurer to penalties. See BREAD-Sale of. See Weights and Measures. CAB. See Hackney Carriage. CATTLE-straying on highway. See Highway. incurred, the money paid, and the item allowed Semble-That such an order should only be made at a special sessions of the Justices of the - Semble further That such an order is in the CHILDREN. See Abduction. Factory. COMMISSION OF OYER AND TERMINER-Power to COMMITMENT-for an offence. See Audit and COMPENSATION-Lands Clauses Consolidation Act: but sacred music is performed or sung, where The fact that payment is required for admission to DISTRICT RATE exclusive occupation: floating local board of health: assessment of general DYING DECLARATION. See Evidence. EMBEZZLEMENT- clerk or servant: treasurer of |