(8.) The collector or other person appointed shall, for the purposes of this section, have all the powers of overseers.

(9.) The overseers, in estimating the amount of their assessment under this section, may include a sum for costs of assessment and collection, and a reasonable sum for rates excused or irrecoverable.

1 In the memorandum which prefaced the Bill as brought in, it was stated that "the terms of clauses 145 and 146 relating to the collection of borough rates have been modified, so as to harmonize better with the law of rating in its present form.'

This section, it will be observed, refers only to the collection of the borough rate in a parish which is partly in and partly out of a borough, the case of an undivided parish being provided for by sec. 145.

As regards "the right of the council of a borough to collect by their own officers the borough rate, where at the commencement of this Act they are authorized by law to so collect and are collecting the same," see sec. 250.

As to the warrant for the levy or collection of a poor rate, see sec. 148.

2 As to appeals against poor rates, any person who deems himself aggrieved by any poor rate, or has any material objection to any person being put on or left out of the rate, or to the sum charged on any person in the rate, or has any other material objection to the rate, or any part of it, or shall deem himself aggrieved by any neglect, act, or thing done or omitted by the overseers or the justices, may, under the 17 Geo. 2, c. 38, s. 4, and the 12 & 13 Vict., c. 45, S. I, appeal to the next general or quarter sessions. Notice in writing of the appeal, and the particular causes or grounds of the appeal, must be given to the churchwardens and overseers, or any two of them. With the consent, however, of the overseers, signified in open court, and with the consent of any other person interested therein, the court of sessions may proceed to hear and decide upon the appeal, although no notice may have been given in writing; and with the like consent the court may hear and decide upon grounds of appeal not stated, or misstated in the written notice, where notice has been given in writing (41 Geo. 3, c. 23).

With reference to the term "next sessions," it was held in R. v. Justices of Surrey, L. R. 6 Q. B. D. 100; 29 W. R. 261; 50 L. J., M. Č. 10; 43 L. T., N.S. 500, that it is not necessary to enter the appeal at the next sessions if there is not sufficient time for the giving of the notices before the commencement of the sessions; and that the "next sessions" must be construed as meaning the next sessions at which a proper trial can be had, and for which proper notices can be given. Further, the appellant is entitled, before he enters his appeal or gives his notice to have some fair reasonable time to consider his position and make up his mind whether he will take the first step towards appealing by giving the necessary notices and to consider the grounds on which the appeal is to be based, which grounds are to be specified in the notice.

rate.

There may also, in the case of a poor rate, be an appeal to the special sessions, under the 6 & 7 Wm. 4, c. 96, on the ground of inequality, unfairness, or incorrectness in the valuation of any hereditaments included in the The justices in special sessions are not, however, authorized to inquire into the liability of any hereditament to be rated, but only into the true value thereof, and into the fairness of the amount at which the same has been rated. Notice in writing of the objection to the rate must be given to the collector, overseers, or other persons by whom the rate was made.

No person, however, is empowered to appeal to any sessions against a poor rate made in conformity with the valuation list approved by the assessment committee, unless he has given to the assessment committee notice of objection against the list, and has failed to obtain such relief in the matter as he deems just (27 & 28 Vict., c. 39, s. 1).

Before any appeal is heard by any special or quarter sessions against a poor rate for any parish comprised in a union, the appellant is to give to the assessment committee of the union twenty-one days notice in writing, previous to the sessions to which the appeal is to be made, of the intention to appeal and the grounds of the appeal.

When the overseers receive notice of appeal to the general or quarter sessions against a poor rate, they are not to collect from the person giving such notice more than the sums at which he was assessed in the last effective rate, until the appeal has been heard or determined (41 Geo. 3, c. 23, s. 2). The rate as altered by the quarter sessions, or so much of the rate as has not been already paid, will be recoverable by the overseers (sec. 7). When a rate is appealed against, it is not necessary to discontinue the collection; and even if the rate is quashed, the rate is to be collected, and the sums so collected are to be deemed payments on account of the next effective rate for the parish (s. 1).

As to the levy of a distress on the goods of overseers for non-payment of a borough rate, see sec. 145 (3.)

As the moneys collected and expended under this section are to be accounted for to the auditor of the district comprising the parish, in the like manner and with the like incidents, consequences, liabilities, &c., as in the case of the poor rate, the auditor will have the same powers and duties as in the case of overseers and collectors with regard to accounts relating to the poor rate.

With regard to the latter accounts the 7 & 8 Vict., c. 101, s. 32, provides that the auditor shall have full powers to examine, audit, allow, or disallow of accounts, and of items therein, relating to moneys assessed for and applicable to the relief of the poor of all parishes and unions within his district and to all other moneys applicable to such relief, and that such auditor shall charge in every account audited by him the amount of any deficiency or loss incurred by the negligence or misconduct of any person accounting, or of any sum for which any such person is accountable, but not brought by him into account against such person, and shall certify on the face of every account audited by him any moneys found by him to be due from any person.

By the 11 & 12 Vict., c. 91, s. 8, it is enacted "that if any auditor shall see cause to surcharge any person now liable by law to be surcharged by him, and to whom no notice is now required by law to be given, with any sum of money in reference to any payment considered by him to have been illegally or improperly made, he shall, if the person be not present at such audit, cause notice in writing of his intention to make such surcharge to be given, by post or otherwise, to the person against whom he shall propose to make the surcharge, addressed to him at his last known place of abode, and shall adjourn the audit, so far as it shall relate to such particular matter, for a sufficient time to allow of such person appearing before him and showing cause against such surcharge, and at such time the said auditor shall hear the party if present, and determine according to the law and justice of the case.

Where any officer is continuing in office at the time when the accounts are audited, the auditor is to certify as due such sums of money only as are disallowed or surcharged by him in the accounts so audited; but where the term of office of the officer has expired at the time when the accounts are audited, the auditor is to ascertain the balance which he shall find to be then due on the accounts so audited, together with the sums, if any, which he shall have disallowed or surcharged, and is to give credit for all sums which shall be proved before him to have been paid in respect of such balance to the succeeding officer, or otherwise lawfully applied on behalf of the parish or union interested therein, before the date of his audit (11 & 12 Vict., c. 91, s. 5).

With regard to an appeal against the decision of the auditor, see 7 & 8 Vict., c. 101, s. 35. Any person aggrieved by any allowance, or by any disallowance, or surcharge by any auditor, if he have first paid or delivered over to any person authorized to receive the same, all such money, goods, and chattels as are admitted by his accounts to be due from him or remaining in his hands, may apply to the High Court of Justice for a certiorari to remove

into that court the allowance, disallowance, or surcharge. If it appear to the court that the decision of the auditor was erroneous, they are by rule of the court to order such sum of money as may have been improperly allowed, disallowed, or surcharged, to be paid to the party entitled thereto by the party who ought to repay the same. The court may also, if they see fit, order the costs of the person prosecuting the certiorari to be paid by the parish or union to which such accounts relate, as to the court may seem fit.

There may, however, be an appeal to the Local Government Board instead of to the High Court of Justice. The Local Government Board are empowered to decide an appeal according to the merits of the case; and if they find that any disallowance or surcharge has been lawfully made, but that the subjectmatter thereof was incurred under such circumstances as make it fair and equitable that the disallowance or surcharge should be remitted, they may direct that the same shall be remitted upon payment of the costs, if any, which have been incurred by the auditor, or other competent authority, in the enforcing of the disallowance or surcharge (11 & 12 Vict., c. 91, s. 4). As the Local Government Board are empowered not only to decide upon the lawfulness of the decision of the auditor, but to exercise an equitable jurisdiction, the cases of appeals to the High Court of Justice under sec. 35 of the 7 & 8 Vict., c. 101, are very exceptional.

If persons who have been surcharged by the auditor fail to avail themselves of their remedy by appeal either to the High Court of Justice or the Local Government Board, they cannot afterwards, when summoned before a magistrate for the recovery of the amount, set up any objection to the surcharge. If the magistrate in such case refuse to act, the High Court of Justice will compel him to do so. R. v. Finnis, 28 L. J., M. C. 201; 5 Jur., N.S. 971.

With regard to proceedings for failure to attend the audit, or to produce the proper accounts or vouchers, sec. 33 of the 7 & 8 Vict., c. 101, provides that it shall be lawful for the auditor "to require any person holding or accountable for any money, books, deeds, papers, goods, or chattels, relating to the poor rate or the relief of the poor, to produce to such auditor his accounts and vouchers, and to make or sign a declaration with respect to such accounts; and so often as such person neglects or refuses to attend, either at the audit or any adjournment thereof, when so required by such auditor, or to produce to him such accounts or vouchers, or any of them, or to make or sign a declaration with respect to his accounts, if thereunto required by such auditor, he shall be liable for every such refusal or neglect to forfeit forty shillings or if he wilfully make or sign a false declaration in respect of such accounts, he shall be liable to the penalties of perjury." See also 12 & 13 Vict., c. 103, SS.

IO, II.

With respect to the powers as regards the recovery of moneys, goods, &c., certified by an auditor at an audit of the poor rate accounts, see sec. 32 of the 7 & 8 Vict., c. IOI. If any moneys certified by the auditor to be due from any person, be not duly paid within seven days of the same being certified, the auditor is to proceed, as soon as may be, to enforce the payment of the same. All moneys so certified to be due by the auditor are recoverable as so certified from all or any of the persons making or authorizing the illegal payment, or otherwise answerable for the moneys, and shall be recovered on the application of the auditor or of any person for the time being entitled or authorized to recover the same, in the same manner as penalties and forfeitures under the provisions of the 4 & 5 Wm. 4, c. 76, ss. 91, 101. See also II & 12 Vict., c. 91, s. 9; and 12 & 13 Vict., c. 103, ss. 9 and 10.

Rating of Owners instead of Occupiers for Borough Rate in certain Cases.

147. Where the vestry of a parish has made or makes, before or after the commencement of this Act, under section

four of The Poor Rate Assessment and Collection Act, 1869, an order, as in that section provided, to the effect that the owners, instead of the occupiers, of such rateable hereditaments, as therein mentioned, shall be rated to the poor rate in respect thereof, every such order, while in force after the commencement of this Act, shall be deemed to apply to and include rating to the borough rate, with the same incidents, conditions, powers, liabilities, and remedies as if the borough rate were a poor rate.

Section 4 of the Poor Rate Assessment and Collection Act, 1869 (32 & 33 Vict., c. 41) is as follows:-"The vestry of any parish may from time to time order that the owners of all rateable hereditaments to which section three of this Act extends, situate within such parish, shall be rated to the poor rate in respect of such rateable hereditaments, instead of the occupiers, on all rates made after the date of such order; and thereupon and so long as such order shall be in force, the following enactments shall have effect:-(1.) The overseers shall rate the owners instead of the occupiers, and shall allow to them an abatement or deduction of fifteen per centum from the amount of the rate: (2.) If the owner of one or more such rateable hereditaments shall give notice to the overseers in writing that he is willing to be rated for any term not being less than one year in respect of all such rateable hereditaments of which he is the owner, whether the same be occupied or not, the overseers shall rate such owner accordingly, and allow to him a further abatement or deduction not exceeding fifteen per centum from the amount of the rate during the time he is so rated: (3.) The vestry may, by resolution, rescind any such order after a day to be fixed by them, such day being not less than six months after the passing of such resolution, but the order shall continue in force with respect to all rates made before the date on which the resolution takes effect: Provided that this clause shall not be applicable to any rateable hereditament in which a dwelling-house shall not be included."

This section of the Poor Rate Assessment and Collection Act, it will be observed, empowers the vestry to make the order as regards all rateable hereditaments to which sec. 3 of the Act extends, with the proviso that the clause shall not be applicable to any rateable hereditaments in which a dwelling house shall not be included. Sec. 3 applies to any rateable hereditament, the rateable value of which does not exceed "twenty pounds, if the hereditament is situate in the metropolis, or thirteen pounds if situate in any parish wholly or partly within the borough of Liverpool, or ten pounds if situate in any parish wholly or partly within the city of Manchester or the borough of Birmingham, or eight pounds if situate elsewhere."

As to the incidents, conditions, &c., of an order of vestry under sec. 4 of the Act referred to for the rating of owners instead of occupiers in the case of a poor rate, see "Owen's Poor Rate Assessment and Collection Acts" (seventh edition), Knight & Co., 90 Fleet Street, London.

Warrants for Levy of Borough Rate.

148. Any warrant required for the levy or collection of a borough rate may be issued by the mayor, signed by him, and sealed with the corporate seal.

Borough Rate to go to Borough Fund; and its Application.

149. All sums levied in pursuance of the borough rate shall go to the borough fund; and, subject to the foregoing provisions of this Part, the same shall be applied to all purposes to which the borough fund is applicable under this Act, or otherwise by law; and, as regards a borough named in the schedules to the Municipal Corporations Act, 1835, to all purposes to which, before the passing of that Act, a borough rate was by law applicable in the borough, or a county rate was applicable in a county.

As to the provisions of this Part with regard to payments out of the borough fund, see sec. 140.

COUNTY RATE.

General Exemption of Quarter Sessions Boroughs from County Rate.

150.—(1.) Where a borough has a separate court of quarter sessions, the justices of a county wherein the borough or any part thereof is situate shall not assess any hereditaments in the borough to any county rate; and, except as is expressly by this Act provided, every part of the borough shall be wholly free from contributing to any rate or assessment of any kind of and for that county.

(2.) But nothing in this section shall prevent the levy or collection of arrears of any county rate made before the grant of a separate court of quarter sessions.

As to the exceptions referred to in sub-section 1, see secs. 151 and 152.

A borough having a separate court of quarter sessions appears to be liable as part of the hundred to contribute towards the "hundred rate" for compensating for damage feloniously committed by persons riotously and tumultuously assembled together. Birley v. Inhabitants of Hundred of Salford, 11 M. & W. 391; 12 L. J., Ex. 361.

Liability of Quarter Sessions Borough for Prosecution Expenses of County.

151. The municipal corporation of a borough having a separate court of quarter sessions shall be liable to pay such sums, if any, as are expended out of the county rate of the county in which the borough is situate, and as are not otherwise paid or chargeable, in respect of the costs arising out of the prosecution, maintenance, conveyance,