shall be made and levied upon the occupier of all such kinds of property as by the laws in force for the time being are or the case of may be assessable (i) to any rate for the relief of the poor,

provision for compounding

for rates in

small tene

ments.

and shall be assessed upon the full net annual value of such property, ascertained by the rate (k) (if any) for the relief of the poor made next before the making of the assessments under this Act, subject, however, to the following exceptions, regulations, and conditions; namely,

The owner, instead of the occupier (7), may, at the option of the local board, be rated in cases

Where the rateable value (m) of any premises liable to assessment under this Act does not exceed the sum of ten pounds; or

Where any premises liable to an assessment are let to weekly or monthly tenants; or

Where any premises so liable as aforesaid are let in separate apartments,

Or where the rents become payable or are collected at any shorter period than quarterly;

Subject to this proviso, that in cases where the owner

(i) As property which is occupied for the purposes of the crown or the government, or of which there is no ascertainable occupier, is not according to the decision in the case of the Mersey Dock Board v. Jones, 35 L. J. M. C. 1; 12 Law T. (N. s.) 643; 11 H. L. 443, assessable to the poor rate, the same is exempt from the general district rate. See Hodgson v. Local Board of Carlisle, 8 E. & B. 116; 22 Jur. 160, in which it was so held in regard to a County Court House, used solely for public purposes.

(k) It will be seen by sect. 56 that the local boards are not concluded by the poor rate actually made, if in their judgment it is unequal, unfair, or in other respects illegal.

(1) The 59 Geo. 3, c. 12, s. 19, and 13 & 14 Vict. c. 99, contained provisions in regard to the assessment of the owners to the poor rate. The latter of those Acts, however, has been so far as it relates to the poor rate been repealed by the 32 & 33 Vict. c. 41, s. 6, and the former has been superseded by the same Act It is to be noticed that by the clause in the text the owner is to be rated. The statute does not require the occupier to be rated and enable the owner to pay the rate with a commission as in the 32 & 33 Vict. c. 41, s. 3.

(m) This appears to mean the net rateable value as distinguished from the gross estimated rental. See afterwards in this clause.

is rated instead of the occupier he shall be assessed
upon such reduced estimate as the local board deems
reasonable of the net annual value, not being less than
two-thirds nor more than four-fifths of such annual
value (n):

And where such reduced estimate is in respect of tenements, whether occupied or unoccupied, then such assessment may be made on one-half of the amount at which such tenements would be liable to be rated if the same were occupied and the rate were levied on the occupiers : The owner of any tithes, or of any tithe commutation Certain rentcharge (0), or the occupier of any land used as property arable, meadow, or pasture ground only, or as woodlands, one-fourth market gardens, or nursery grounds,-and the occupier of any land covered with water (p), or used only asa canal or towing-path for the same, or as a railway (q)

(n) The allowance made by 32 & 33 Vict. c. 41, ss. 3 and 4, in reference to the poor rate is different.

(0) See the cases of Reg. v. Goodchild, and Q. v. Hawkins, 27 L. J. R., M. C., p. 233, corrected by the Q. v. Sherwood, Law Rep. 2 Q. B. 503, and Lawrence v. Tolleshunt Knights, 31 L. J. M. C. 148, as to the proper mode of rating tithe rentcharge to the poor rate The 14 & 15 Vict. c. 50, enacted that tithes, tithe rentcharges, moduses, compositions real, and other payments in lieu of tithe, should be assessed under 12 & 13 Vict. c. 63, as and in the same proportion of their annual value as land used as arable, meadow, or pasture ground only.

(p) These words apply to the reservoir but not to the pipes and mains of a water company, Q. v. The Birmingham Waterworks Company, 1 B. & S. 84, they also apply to the dock of a Dock Company, Reg. v. Newport Dock Company, 2 B. & S. 708; 31 L. J. M. C. 266; 6 L. T. (N. 8.) 457.

(4) As to what is meant by land used for a railway, see South Wales Railway Company v. Swansea Local Board of Health, 4 E. & B. 189, 1 Jur. (N. s.) 326, where it was determined that the railway means the way on which carriages actually go, including the line itself, the turn-tables, and the sidings. Sidings and turn-tables used for loading trucks and carriages, for goods, and also as standing places for laden and unladen carriages, and found to be necessary for conducting the traffic of the railway, were held to be within the meaning of a similar provision in a local Act, Midland Railway Company v. Council of Birmingham, 13 L. T. (N. 8.) 404. Land used only for the purpose of supporting this way, as for embankments or slopes, is within this proviso, but the adjuncts, such as stations and warehouses, though necessary for the

kinds of

assessable on

of their net

value.

Provision as

to exemp

rating under

constructed under the powers of any Act of parliament for public conveyance (e),

Shall be assessed in respect of the same in the proportion of one-fourth part only of such net annual value thereof:

Provided nevertheless, that if within any district or part tions from of a district any kind of property be exempted from rating by any local Act in respect of all or any of the purposes for which general district rates may be made under this Act (f), the same kind of property shall, in respect of the

local Acts.

working of the railway, are not. So much of the platform as is of the same width as the side of the railway adjacent to it is within it. In .Reg. v. The Taff Vale Railway Company, 22 J. P. 21, it was held that a railway company which received wharfage dues in respect of a piece of land between the line of rails and a navigable river was properly rated at the full annual value, and was not entitled to be assessed on one-fourth as for land used as a railway, since the facts showed that the land was used for another purpose.

(e) A railway constructed over land without purchase, but under contract to pay way-leaves used for the purpose of working mines, and carrying goods, was held not to be within this exemption, although under certain Acts of parliament it had become vested in a railway company, North Eastern Railway Company, appts., Local Board of Leadgate, respts., 22 L. T. 62; Law Rep. 5 Q. B. 157; 39 L. J. M.C. 65. (f) The language of this proviso is the same as that in the 88th section of 11 & 12 Vict c. 63, and several cases have been decided upon the words the same kind of property, by which it has been settled that they do not apply to the locality or the situation or mode of occupation of the property, but to the nature of the property itself. Although by a local Act the site of the property may render it exempt, yet if the local board of health extends over the site, the district rate is properly laid upon the property so previously exempted. See Chelmsford Union v. Chelmsford Local Board of Health, 2 E & B 500; 18 Jur. 376, n.; Tait v. Carlisle Local Board of Health, ib. 492; 18 Jur. 374; Reg. v. Luscombe, Shortlands, and Pontney, 31 L. T. 314; 27 L. J. M. C. 299; E. B. &. E. 691, in which last case there was a difference of opinion among the judges whether the exemption which arose under the local Act could be properly considered as depending upon locality and situation, or upon the nature of the property. Under the local Act there referred to the rate was to be assessed, among other matters, upon all gardens, tenements, and hereditaments adjoining to or upon any of the streets, lanes, roads, messuages, or other public places made or built within the populous or town parts of the borough (of Plymouth), or at no greater distance than 100 feet from some street within the populous or town part of the borough. Erle, J. considered that this described a kind of property, namely, town property, upon which the rate was to be laid, and that the other, namely, country property

same purposes, and to the same extent within the parts to which the exemption applies, but not further or otherwise, be exempt from assessment to any general district rates under this Act, unless a provisional order obtained and confirmed by parliament in manner hereinafter provided (g), shall otherwise direct (h).

books to be

LVI. For the purpose of assessing the general district Poor-rate rate, any person appointed by the local board may inspect, accessible take copies of or make extracts from any rate for the relief of for rating the poor within the district, or any books relating to the same;

was exempt. The other judges, however, considered this to be only a description of the locality which was to be exempt, and therefore that the country property in the district was not exempt from the district rate.

The Workhouse of a parish not co-extensive with the district is not exempt from this rate, R. v. Overseers of Toxteth Park, 1 B. & S. 167; 30 L. J. M. C. 154; 4 L. T. 283.

The exemption which is to be continued, must be one of right, and not one of fact only. Thus, by a local Act, 41 Geo. 3, c. xxx., the occupiers of houses in Sculcoates under 81. yearly value were exempt from rates. The 4 Will. 4, c. v., rendered the owners of all houses under 101. yearly value liable to rates instead of the occupiers. By 17 & 18 Vict. c. ci., (1854,) the owners of all houses under such value were rendered liable to an Improvement Rate. But sect. 124, reciting that the occupiers of the houses under the yearly value of 81. were exempt from rate by the 41 Geo. 3, enacted, that whatever exemption from rates was enjoyed in respect of the premises referred to in the recital should be enjoyed in the same way and manner, and to the same extent, as was enjoyed before the passing of the Act. Sculcoates having been included in the district of a local board, the Court of Queen's Bench held that the owners of houses in Sculcoates under 81. were properly included in the district rate. Coates v. Kingston-upon-Hull Local Board of Health, 2 Jur. (N. s.) 1086.

(g) See sect. 20, ante, and sect. 77, post. This proviso in effect means unless the local Act be repealed.

(h) Independently of this proviso property which is exempt from the poor rate or local rates by express statutes will be exempt from the general district rate. See the statutes 3 & 4 Will. 4, c. 30, which exempts churches and chapels from the poor rate, 6 & 7 Vict. c. 36, exempting literary and scientific societies from parochial and local rates, 32 & 33 Vict. c. 40, which provides for the exemption of Ragged and Sunday Schools, and some other partial exemptions in the Editor's Commentary on the Parochial Assessment Act.

If a corporation borrow money for purposes to which these Acts apply, under 23 & 24 Vict. c. 16, and charge the borough rate, it may supersede all these exemptions, as they do not exist in reference to that rate. See the case of Attorney-General v. Corporation of Birmingham, L. R. 3 Eq. 552.

under Public

Health Acts.

Power of valuation

And if any officer having the custody of such lastas prescribed mentioned rate or book refuses to permit any such inspection, Will. 4, c. 96, or the taking of any such copies or extract, he shall for there should each offence incur a penalty not exceeding five pounds (w):

by 6 & 7

in case

be no assess

ment.

Sections

107, 113,

If there is no such assessment as aforesaid for the relief of the poor by reference to which such net annal value can be estimated (x), or if such assessment is, in the judgment of the local board, an unfit criterion for making a general district rate, a valuation shall be made by a person appointed by the local board for that purpose, in manner, as near as circumstances will permit, prescribed by an Act passed in the seventh year of the reign of King William the Fourth, intituled "An Act to regulate Parochial Assessments" (y), or any other Act for the time being in force for regulating parochial assessments;

And the net annual value of the property shall be ascertained by reference to the said valuation and assessment (z).

LVII. The one hundred and seventh (a), the one hundred and 119 of and thirteenth (b), and the one hundred and nineteenth (c) sections of the Public Health Act, 1848, shall be repealed;

10 & 11 Vict. c. 63, re

(w) See 11 & 12 Vict. c. 63, s. 129, ante, as to the recovery of this penalty.

(x) This applied to any place which might have been extra-parochial, but there are none such now since 20 Vict. c. 19, and the 31 & 32 Vict. c. 122, s. 27. It might also have applied to part of a parish and may so still.

(y) The 6 & 7 Will. 4, c. 96, prescribes no particular manner for making the valuation. It only enables the poor law board, upon certain representations, to issue an order to the board of guardians of a parish or union, or to the overseers, to cause a valuation to be made of the rateable property in such parish, or in any parish of the union. What is perhaps meant is, that the valuation should be made according to the principle of assessment prescribed by the first clause of that Act. This alternative power of having a special valuation made by the local board's own surveyor is not taken away by section 28 of the Union Assessment Committee Act. (25 & 26 Vict. c. 103.) North Eastern Railway Company, app., The Local Board of Scarborough, resp., 38 L. J. M. C. 65; L. R. 4 Q. B. 163.

(2) These words and assessment are superfluous, and appear to have no meaning.

(a) See ante.
(b) See ante.
(c) See ante.