INDEX.

A.

Admeasurement, 125.

Allowance of rate by justices, 66.

Amending of rate, 8, 107.

Annual value, 1, 14, 43.

Appeal, against rate, 6, 103; notice of, 105, 106; time of,
106; costs of, 108, 109; against decision of special ses-
sions, 7, 104; against certificate of exemption of scien-
tific societies, 135.

Apportionment of value among districts, 60.

Approval of map and valuation by the Poor Law Commis-
sioners, 73, 78.

Arrears, column for, 114.

Assessed taxes, deduction for, 52.

Assistant overseer appointed to make valuation, 68.

B.

Book of reference, 123.

Borough justices can now hold special sessions for appeals

against the rate, 104.

Boundaries, description of, 123.

Branches of railways, 59.

Brick fields, rate on, 29.

Bridges, rate on, 60.

Buildings and land, rate on, 36.

Burial grounds, valuation of, 27; rate on, 66, 143.

C.

Canals, leases of, 39; estimate of value, 40; deductions for
repairs, 47; rateable by parochial valuation, 57.

H

Cases cited:-

Allison v. Overseers of Monkwearmouth Shore, 26.
Batcheldor v. Hodges, 100.

Chatfield v. Ruston, 16.

Clarendon, Earl of, v. St. James, Westminster, 131.
Crease v. Sawle, 38.

Electric Telegraph v. Overseers of Salford, 23, 38.
K. v. Boldero, 47.
K. v. Cowston, 108.
K. v. Ferrybridge, 28.

K. v. Hambledon, 47.

K. v. Joddrell, 49, 61, 62.

K. v. Justices of Essex, 109.

K. v. Proprietors of the Liverpool Exchange, 24.
K. v. Justices of St. Peter's Liberty, York, 109.
K. v. Tynemouth, 34.

K. v. Wiston, 47.

Linnæan Society v. St. Anne's, Westminster, 130, 131, 137.
Mitchell v. Fordham, 16.

Newmarket Railway Company v. St. Andrew the Less,
Cambridge, 34.

Paine v. The Guardians of the Strand Union, 72.

Paynter v. Reg., 67.

Purchase v. Churchwardens and Overseers of the Holy
Sepulchre, Cambridge, 131.

Purvis v. Trail, 131.

Q. v. Adames, 51, 52.

Q. v. Alnwick Corporation, 34.

Q. v. Bangor, Churchwardens and Overseers of, 70, 90.
Q. v. Brandt, 131.

Q. v. Byron, 113.

Q. v. Camberwell, 27, 43.

Q. v. Capel, 43, 46, 50, 62.

Q. v. Cockburn, 131.

Q. v. Eastern Counties Railway, 13.

Q. v. Exminster, 128.

Q. v. Foleshill, 58.

Q. v. Fordham, 114.

Q. v. Gaskell, 131.

Q. v. Grand Junction Railway Company, 42.

Q. v. Great Western Railway Company, 42, 43, 48,
49, 60.

Q. v. Guest, 33.

Q. v. Hammersmith Bridge Company, 61.

Q. v. Hammond, 106.

Q. v. Haslam, 33.

Q. v. Hull Dock Company, 36, 57.

Q. v. Jones, 131, 132.

Q. v. London, Brighton, and South Coast Railway, 31,
42, 48, 109.

Q. v. Lumsdaine, 63.

Q. v. Overseers of Manchester, 132.

Q. v. Midland Railway Company, 57.

Q. v. Mile End Old Town, 58.

Q. v. Morrison, 33.

Q. v. Narbeth, North, 28.

Q. v. Oxford Canal Company, 48.

Q. v. Phillips, 132.

Q. v. Pocock, 131, 132, 135.

Q. v. Salisbury, M. of, 35.

Q. v. St. Martin-in-the-Fields, 131.

Q. v. St. Mary Abbots, Kensington, 27.

Q. v. Shaw, 16.

Q. v. North and South Shields Ferry Company, 34, 61.

Q. v. Southampton Dock Company, 33, 43.

Q. v. South Western Railway Company, 25.

Q. v. Taunton Market Trustees, 31.

Q. v. Todd, 38.

Q. v. Trafford, 105, 106.

Q. v. Vange, 51.

Q. v. Wall Lynn, 36.

Q. v. Westbrook, 29.

Q. v. Williams, 35.

Q. v. Earl of Yarborough, 67.

Q. v. The Zoological Society of London, 130, 131, 132.
Russell Institution v. St. Giles-in-the-Fields, 131, 132.
South Eastern Railway Company v. Dorking, 60.

South Wales Railway v. The Swansea Local Board of
Health, 25.

Tennant v. Cranston, 100.

Wethered v. Callcutt, 102.

Casual profits, rate on, 26.

Cemeteries, rate on, 27.

Certificate of exemption of societies from rate, 133.

Certiorari, 9.

Chalk-pits, rate on, 29, 38.

Chambers, rating of, 24.

Chancel, repair of, 50.

Chapels, exemption of, from rate, 127.
Charge on rates for cost of valuation, 3, 84.
Churches, exemption of, from rate, 127.
Churchyards, rate on, 27, 144.

Clay-pits, rate on, 38.

Coach-houses, rate on, 37.

Coal mines, rateability of, 37, 58.

Collection, expenses of, 38, 45.

Committee of vestry for valuation, 68.

Common rights, rate on, 34, 35.

Companies, their return of receipts and expenditure, 40.

Composition for rates, 3, 67, 68, 138.

Confirmation of map by tithe commissioners, 73.

Contract, form of, for map and valution, 72, 117; must be
under seal, 72.

Copies, of rate, 5, 100; of map or plan, 83; cannot be pro-
vided for the guardians, 92.

Corporation property, rate on, 128.

Cost, of new survey and valuation, 3, 84; how recovered, 84;
of appeal, 7, 8, 108, 109, 136, 139.

County rate, inspection of poor rate for, 102.

Curate's salary, deduction for, 49.

Custody of valuation and map when made, 95.

Death of surveyor, 82.

D.

Declaration by parish officers, 2, 10, 67, 112.

Deductions, from rent, 2, 15, 47; from gross receipts, 42; for
cost of collection, 38; what allowed to railway companies,
42; what refused, 42, 49; of rates and taxes, 15, 24, 40,
52; for repairs and insurance, 16, 17, 47, 48; for other
expenses, 48; from value of tithes, 49; what not to be
made, 50; how to be made, 51.

Description of plan required, 122.
Direction of company, costs of, 43.

District church, allowance to the minister thereof not to be
deducted from value of tithe, 50.

Dock, dues, 36; floating, rate on, 33; extending into several
parishes, 57.

E.

Ecclesiastical dues, deduction for, 49.
Electric telegraph, rating of, 23.

Estimate of annual value, how obtained, 39, 40.

Fee for notices of special sessions, 103.

Fences on map, 125.

Ferry, valuation of, 34, 61.

Fields, divided, how to be shown on the map, 125.

Fine arts, societies for, rate on, 138.

First fruits, 50.

Fixed machinery, rate on, 33.

Fixtures, rate on, 32.

Form, of rate, 2, 10, 11, 110; defect in, does not render it
invalid, 66, 115; of charges on rate, for expenses of valua-
tion, 86; of representation for order of valuation, 70; of
contract for survey, plan, and valuation, 72, 117.
Furniture, rate on, 32.

G.

Gross estimated rental, 3, 18, 67; rent defined, 19; annual
value, 44.
Guardians, to appoint surveyor, 4, 72; to determine accuracy
of the map and valuation, 74; to provide for cost of valua-
tion by charge on rates, 84; cannot contract for copies of
maps for themselves, 92; form of contract entered into by
them, 116.

H.

Highway rate, inspection of poor rate for, 101.
Holdings, separate, 79.

House and land, when to be valued together, 36.

I.

Improvements, 32.

Income tax, deduction for, 53.

Inhabitants rateable under the statute of Elizabeth, 11.

Inspection, of lands, 5, 99;

of rates, 100; valuation, 100.