or more such tenements should be desirous of paying a rate for one year in respect of all such tenements in any parish, whether they be occupied or unoccupied, and give notice in writing of such his desire to the overseers of the poor and the surveyors of the highways within fourteen days next after the 25th March in any year, he shall be assessed to the rates for the repair of the highways, in respect of such tenement or tenements respectively, whether the same be occupied or unoccupied, from thenceforth till the 25th March following, at a sum not being less than one-half of the amount at which the tenement or tenements respectively would otherwise be liable to be rated if occupied. 13 & 14 Vict. c. 99, s. 4.

The rates so assessed, together with the costs and charges of levying and recovering them, may be levied on the goods of, and recovered from, the respective owners of the tenements by distress, action, suit, or other proceeding, in the same way as rates lawfully assessed on the occupiers might by law be levied on the goods of or recovered from the occupiers; the goods and chattels of the occupiers are, however, liable to be distrained and sold for payment of the rates accruing due during their respective occupations, in the same way as if the rates were assessed on the occupiers. 13 & 14 Vict. c. 99, s. 5.

The word "tenement" in the foregoing provisions relating to the rating of small tenements is to be construed to include any land, house, cottage, apartment, or corporeal hereditament, and any "house, cottage, apartment, or building (and land in the same parish held with the same or any other of them, but shall not include any other land or corporeal hereditament)," 14 & 15 Vict. c. 39, s. 2. The word "owner" to mean any person receiving or claiming the rent of any such tenement for his own use, or receiving the same for the use of any corporation aggregate, or of any public company, or of any landlord or lessor who shall be a minor, under coverture, or insane, or for the use of any person who shall not be usually resident within twenty miles from the parish in which the tenement shall be situated; the word "person" to include any corporation or public company as well as any individual; the word "parish" to include any parish, township, vill, or place maintaining its own poor separately; the word "vestry" to include any meeting of the inhabitants of any such parish, township, vill, or place to be held after due notice for carrying into execution the laws for the relief of the poor. 13 & 14 Vict. c. 99, s. 9.

Errors in rates may be rectified.-Whenever it shall appear to the surveyor that there has been any omission or error in the rate in the name of any person, parson, or vicar, or of any house, shop, warehouse, coachhouse, stable, cellar, vault, building, workshop, manufactory, garden-ground, land, tenement, wood, tithe, mines, pits or quarries of any mineral, stone, or other matter whatsoever, or. hereditament, liable to be rated, the surveyor, with the consent and approbation of the justices at a special sessions, may cause to be added or corrected in the rate the name of the person, parson, or vicar omitted or erroneously stated, and a description of the property in respect of which he ought to be rated; and every addition or correction made in any of the rates, and signed by the justices, shall be as valid and effectual as if it had been part of the original rate. 5 & 6 Wm. IV. c. 50, s. 31.

Exemptions from highway rates in respect of property exempt from statute duty.-Property, which, previous to the 31st August, 1835, has been legally exempt from the performance of statute duty, or from the payment of any composition in lieu thereof, or of highway rate, continues exempt from the payment of highway rate.

By sect. 36 of the Union Assessment Act, 1862, exemptions from rating theretofore existing are saved; that is to say, in the case of the poor-rate, or other rate which by law is required to be based on the poor-rate. 5 & 6 Wm. IV. c. 50, s. 33.

With reference to 5 & 6 Wm. IV. c. 50, s. 23, it was held that the 25 & 26 Vict. c. 61, s. 7, did not alter the liability to highway maintenance, nor do away with existing exemptions to the payment of highway rates. Reg. v. Heath, 13 L. T. (N. s.) 669; 35 L. J. M. C. 113; L. R. 1 Q. B. 218.

Rates how to be recovered.-The occupier of land in a parish rated under the Highway Act, in a rate good on the face of it, and unappealed against,

A.D. 1875.

A.D. 1875.

cannot, after the time for appealing has elapsed, resist the payment of the rate, although the land is exempt. Belchingdon v. Dand, 3 N. S. C. 640. A particular township exempt from statute duty, whether by Act of Parliament or by a valid prescription, will continue free from highway rates: and exemptions in favour of particular persons or particular kinds of property given by the express words of local Acts will also continue. Wheeler v. Cooper, 1 W. Bl. 603; Fawcett v. Foulis, 7 B. & C. 394; 1 Moo. & R. 102; Holford v. Copeland, 3 B. & P. 129; Rex v. Morley, 2 B. & C. 226; Rex v. Manchester Waterworks Company, 1 B. & C. 630; Downing Coll. v. Purchas, 3 B. & Ad. 162; Rex v. Shrewsbury Paving Trustees, 3 B. & Ad. 216. For levying and recovering the highway rate, the surveyor has the same powers, remedies, and privileges as the overseers of the poor in the parish have by law for the recovery of any rate made for the relief of the poor. 5 & 6 Wm. IV. c. 50, s. 34.

The following are the statutes relating to the recovery of poor-rates:— 43 Eliz. c. 2, s. 4; 17 Geo. II. c. 38, ss. 7-12; 41 Geo. III. c. 23, ss. 1, 2. 3,7; 54 Geo. III. c. 170, s. 12; 57 Geo. III. c. 93; 7 & 8 Geo. IV. c. 17; 12 Vict. c. 14; 23 & 24 Vict. c. 68, s. 22; and they will be found in Glen's Poor Law Statutes, vols. i. and ii.

Apportionment of highway rates between outgoing and incoming tenants. -The 17 Geo. II. c. 38, s. 12, obviously confers upon the surveyor the same powers as to the apportionment of highway rates between outgoing and incoming tenants as on overseers with respect to the poor-rate. Before any steps can be taken to enforce payment of a rate there must be a lawful demand of the rate; East India Company v. Skinner, 1 Bott. 249; and a demand of a highway rate by one only of two surveyors, acting under the 5 & 6 Wm. IV. c. 50, has been held to be a valid demand of the rate. Morrell v. Martin, 8 Scott, 688; 6 Bing. N. C. 373; 4 Jur. 891.

Enforcement of rate.-It has been held that on a summons before justices to enforce a poor-rate, as soon as the person summoned is shown to be in the visible occupation of the property rated within the parish, the justices are bound to issue a warrant of distress, and cannot go into the question of whether or not the occupation be beneficial, which is a matter only for the quarter sessions on appeal. Reg. v. Bradshaw, 29 L. J. M. C. 176.

An appeal under 20 & 21 Vict. c. 43, does not lie upon the refusal of justices to issue a summons to enforce payment of a highway rate, on the ground that the land assessed was not liable to highway rates. Walker v. Great Western Railway Company; 2 E. & E. 325.

In replevin for seizing the plaintiff's goods, the defendant pleaded in justification that after the passing of the 5 & 6 Wm. IV. c. 50, two justices made their warrant (setting it out) addressed to the surveyors of the highways of H. and to the constable of H., reciting that M., an occupier of lands in H., was duly rated to the repair of the highways of the parish in a certain sum therein mentioned, which had been demanded and refused, and that he had been summoned and had not appeared, and therefore the warrant commanded them to levy the amount by distress and sale. The plea then averred that the defendant was constable of H., that certain persons mentioned in the warrant were surveyors of the highways, and that M. in the warrant named was the plaintiff, and so justified, under the warrant, in acting in aid and assistance of the surveyor. On demurrer it was held that the plea was neither in form nor in substance a plea under the statute, nor was it a good plea at common law, inasmuch as it did not show that the justices had jurisdiction over the subject-matter upon which the warrant was granted. Morrell v. Martin, 4 C. B. (N. s.) 300.

Under the 27 Geo. II. c. 20, s. 2, the overplus, after satisfying a distress, was to be returned on demand to the owner of the goods and chattels distrained; where, therefore, a collector of highway rates had in his hands a balance arising from the sale of goods distrained for non-payment of rates; and after the distress was satisfied a person came to him and demanded the balance, and on being asked if he had authority to demand it, said he had a written authority in his pocket, but refused to produce it, it was held that this was not a sufficient demand within the statute to entitle the former owner of the goods to sue the collector for the balance. Charinton v. Johnson, 14 L. J. Exch. 299.

Cost of warrant of distress.-No provision was made by the 5 & 6 Wm. IV. c. 50, for levying the costs and expenses incurred by surveyors of highways in the recovery of highway rates; but it is now enacted that the justices may in their discretion in any warrant of distress for the levying of any sum to which any person is rated for the highways in England or Wales, or in any warrant for the levying of any arrears of the same, order that a sum such as they may deem reasonable for the costs and expenses which the surveyors or the persons applying for the warrant shall have incurred in obtaining the same shall also be levied of the goods and chattels of the person against whom the warrant shall be granted, together with the reasonable charges of the taking, keeping, and selling of the distress. 12 Vict. c. 14, s. 1.

Imprisonment in default of distress.-When to any warrant of distress for the levying of any highway rate it shall be returned by the constable or person having the execution of the warrant that he could find no goods or chattels, or no suflicient goods or chattels whereon to levy, any two or more justices before whom the warrant shall be returned, or any two or more justices of the peace for the same county, &c., if in their discretion they shall so think fit, may issue their warrant of commitment against the person with relation to whom such return shall be so made, in the form (D) in the schedule to the Act annexed, or in any form to the like effect, and thereby order the person to be imprisoned in the common gaol or house of correction for any time not exceeding three calendar months, unless the sum or sums shall be sooner paid; every warrant of commitinent is to be made as well for the non-payment of the costs and expenses in obtaining the warrant of distress, if they shall be so ordered, and the costs attending the distress, and also the costs and charges of taking and conveying the party to prison (the amount of such several costs, expenses, and charges being stated in such warrant of commitment), as for the nonpayment of the sum or sums alleged to be due for the rates respectively. 12 Vict. c. 14, s. 2.

One warrant may be issued against several ratepayers.—For the saving of expense in the levying of any sum or sums for the rate and costs one warrant of distress may issue against any number of persons neglecting or refusing to pay; but the justices cannot in like manner issue one warrant of commitment against several persons in default of distress. 12 Vict. c. 14, s. 3.

To whom to be directed. The warrants may be directed to the surveyors of the highways, and to the constable of the parish or township, and to any other person or persons, or to any one or more of them, as by the justices shall be deemed fit. 12 Vict. c. 14, s. 4.

Summons.-Every summons for non-payment of any highway rate is to be directed to the person in default, and may be in the form (B) in the schedule to the Act, or in any form to the like effect; and may be served by any surveyor of the highways, or constable or other person to whom it shall be delivered for that purpose, upon the person to whom it is directed, by delivering it to the party personally, or by leaving it with some person for him or her at his or her last place of abode; the person who shall serve the summons must attend at the time and place and before the justices in the summons mentioned, to depose, if necessary, to the service of it; and if upon the day and at the place appointed the party fail to appear, and if it be proved upon oath or affirmation to the justices then present that the summons was duly served a reasonable time before the time appointed for the appearance of the party, the justices in their discretion may proceed ex parte as if the party had personally appeared before them in obedience to the summons. 12 Vict. c. 14, s. 5.

On payment or tender of rate and costs proceedings to cease.-In all cases where any proceedings are taken to compel payment of any sum for which any person is rated, if at any time before such person shall be committed to and lodged in prison for non-payment, or for or by reason of its being returned to the warrant of distress that there are no goods or chattels, or not sufficient goods or chattels whereon the sum may be levied, such person shall pay or tender to the surveyor of highways, or other person authorized to collect or receive the rate, the sum sought to be recovered, together with the amount of all costs and expenses up to that

A.D. 1875.

A.D. 1875.

time incurred, the person to whom such sun and costs shall be paid or tendered is to receive the amount, and thereupon no further proceedings are to be had or taken, 12 Vict. c. 14, s. 6.

Forms.-The forms in the schedule to the Act, or forms to the same or the like effect, are to be deemed good, valid, and sufficient in law. 12 Vict. c. 14, s. 8.

Special sessions.-The appeal will be to the justices in special sessions, of which at least four are to be held in every year, and the justices are to cause public notice of the time and place when and where such special sessions will be holden to be affixed to or near to the door of the parish church twenty-eight days at the least before the holding of the same. 6 & 7 Wm. IV. c. 96, s. 6.

Any person objecting to the rate must give notice of his objections seven days at least previous to the sessions to the person by whom the rate has been made; but no provision is made for notice to other persons who may be prejudicially affected by the decision, and who, in the case of an appeal to quarter sessions, would be entitled to notice. The justices at the special sessions are to hear and determine all objections to any rate on the ground of inequality, unfairness, or incorrectness in the valuation of any hered taments included in it, but are not to inquire into the liability of any hereditament to be rated. The justices have all the powers in other respects which the Court of Quarter Sessions would have upon appeal against the same rate. Their order is not to be removed by certiorari or otherwise into any of the Queen's Courts at Westminster, and is to be conclusive on all parties, unless it be appealed against to quarter sessions.

But if either of the parties impugn the decision of the special sessions, he may, upon giving fourteen days' notice in writing, and upon entering into a recognisance with sureties for trying the appeal, and for payment of costs, appeal from the decision of the petty sessions to the quarter sessions; thereupon the justices at quarter sessions are to receive, hear, and determine the appeal, and may award costs, according to their discretion-and their determination is conclusive upon all parties.

It is to be observed that this appeal to special sessions, and thence to quarter sessions, in no wise interferes with the right of the party to appeal originally, exactly upon the same grounds, to the quarter sessions.

This appeal to special sessions is given in terms which apply to all rates made for parishes and districts contained within divisions of petty sessions, and being subjects of appeal to quarter sessions. Therefore the appeal would apply to the highway rates and other rates as well as to the poorrate. It is not generally understood that the appeal to special sessions is as applicable to other rates as to the poor-rate; but on reference to the Act, it will be seen that the appeal has this extensive application.

Rates for repair of highways.-Where by a Private Improvement Act power was given to the mayor, &c, to make and levy a highway rate upon the occupiers of all messuages, &c., within the borough, for maintaining and repairing, "the present highways within the borough when sewered, drained, levelled, flagged, paved, and otherwise completed to the satisfaction of the mayor, &c., and such of the present and future streets as shall from time to time be declared public highways as aforesaid, and the main swers under the same," and where the borough consisted of a part of four divisions of a parish, and the whole of another division of the same parish, and before the passing of the Act each of such districts separately maintained its own highways, and hal its own surveyor, and the greater part of one district was a county district, it was held that under the above section of the Local Act, taken in connection with 10 & 11 Vict. c. 31, ss. 48, 49, the mayor, &c., were empowered to make two general rates within the borough-one for the repair of the urban streets within the section of the Local Act, and the other for the repair of the rural ways not within it, and therefore that a rate which had been made on the rateable property within each of the districts, exclusively for the repair of such highways within them as had not been sewered, &c., was bad. Ashton-under-Lyne v. Slater, 21 L. J. M C. 185; 16 Jur. 992,

A.D. 1875.

General provisions as to Urban Rates.

218. Every urban authority, before proceeding to make Estimate to be a general district rate or private improvement rate under prepared before this Act, shall cause an estimate to be prepared of the making rates. money required for the purposes in respect of which the rate is to be made, showing

The several sums required for each of such purposes; and The rateable value of the property assessable; and The amount of rate which for those purposes it is necessary to make on each pound of such value; and the estimate so made shall forthwith, after being approved of by the urban authority, be entered in the rate book, and be kept at their office, open to public inspection during office hours thereat; but it shall not be deemed part of the rate, nor in any respect affect the validity of the same.

The estimate which is required to be made is analogous to the title of the poor-rate, and if the estimate contains any illegal purposes, it is bad. Reg. v. Worksop, 21 J. P. 451. It has been held that a poor-rate is bad if the heading is omitted, ex-parte Moulton Overseers, 25 L. J. M. C. 49, and therefore general district or private improvement rates must also be bad if the estimate be omitted. It may be added that general district rates levied by the Local Board of Health would be a subject of deduction in ascertaining the net annual value of the premises, in accordance with the 6 & 7 Wm. IV. c. 96, s. 1.

One general district rate may, it seems, be made to include both past and future expenses, if the amount of each is distinguished in the estimate; Reg. v. Worksop, li Jur. (N. s.) 1015; 34 L. J. M. C. 220; 29 J. P. 407, 759; 5 B. & S. 951, and per Cockburn, C.J., "we see no objection to past and future expenses being provided for, so long as they are sufficiently specified in the estimate, in one and the same rate."

P.H., s. 98.

219. Any person interested in or assessed to any rate Rates to be made under this Act may inspect the same, and any open to inestimate made previously thereto, and may take copies of P.H., s. 100. spection. or extracts therefrom without fee or reward; any person who, having the custody of any such estimate or rate, refuses to allow or does not permit such inspection, or such copies or extracts to be taken, shall be liable to a penalty not exceeding five pounds.

220. Where the name of any owner or occupier liable Description of to be rated under this Act is not known to the urban owner or occupier in authority it shall be sufficient to assess and designate him rates. in the rate as "the owner or "the occupier" of the P.H., s. 101. premises in respect of which the assessment is made, without further description.

221. An urban authority may from time to time amend Rates may be any rate made in pursuance of this Act, by inserting amended.

P.H., s. 102.