It would be utterly impossible here to attempt the merest outline of the principles which the courts have laid down as those upon which the various kinds of real property are to be rated. The mode in which the net annual value of the occupation of canals, docks, water and gas works, tithes, mines, quarries, saleable underwood, &c., is to be estimated for the purpose of rating, has in each case given rise to abundant litigation, and has in each case been more or less clearly and conclusively settled at the expense of a succession of litigants. But we cannot deal with these points in the space at our command. The attempt would, moreover, be utterly unprofitable, as when any disputes arise with respect to them, recourse must necessarily be had to professional assistance.

Although, as a general rule, the occupant of property is liable to the poor rate, a very important exception is made in the case of small tenements let for short terms. The mode in which they are or may be rated under an act passed in 1869 is a matter of so much importance to the interior economy of a parish, that we have devoted a separate chapter to the subject (see Chapter XX, p. 149).

The appeals against poor rates are in some cases specially provided for by local acts. We here deal only with the general law of the land upon this subject.

By the 6 & 7 Will. IV. c. 96, s. 6, the justices acting for every petty sessional division are, four times a year at least, to hold a special sessions (of which

opera-house, it was said by the Court that such a privilege as this, or the like case, would be absurd, and not at all within the principle upon which the right of ambassadors was founded.

they must give twenty-eight days' notice) for hearing appeals against rates. At such sessions they are to hear and determine upon all objections to any rate on account of inequality, unfairness, or incorrectness in the valuation of the property included therein. Before however any appeal can be heard either by the Special sessions or by the Quarter sessions against a poor-rate for any parish contained in any union to which the Union Assessment Committee Act, 1862 (see post), applies, the appellant must give twenty-one days' notice to the assessment committee of such union of his intention to appeal and the ground thereof. Nor can any person appeal to any sessions against a poorrate made in conformity with a valuation list approved by such committee, unless he has given them notice of objection against the list, and has failed to obtain such relief in the matter as he deems just (27 & 28 Vict. c. 30, s. 1). The special sessions cannot inquire as to the liability of any property to be rated, but only as to its true value and the fairness of the amount at which it has been rated. They may, upon hearing the appeal,-1. Dismiss it; Quash the rate.

2. Amend the rate; or, 3. And their decision is final unless the party dissatisfied with it gives notice within fourteen days of his intention to appeal to the quarter sessions. This latter and higher court has power to entertain a greater range of objections to the rate than falls within the cognizance of the inferior tribunal. A rate may be appealed against to the quarter sessions on the ground:-1. That the appellant should not have been rated at all. 2. That the rate is unequal, by reason of the appellant being overrated; of other persons

being underrated; or of other persons not being rated at all. 3. That the rate is bad on the face of it, i.e., that it is not made in the form required by statute. 4. That the rate is not made by proper persons. 5. That the rate is not made for a proper purpose. 6. That the rate is not made for a proper period.

. If the appellant prove his case, the sessions may either amend the rate so as to do him justice; or if the objection to the rate cannot be thus removed, they may quash it altogether.

The payment of poor rates is enforced by summoning the party from whom they are due before two justices, who, if satisfied of his liability, will issue a warrant of distress against his goods, both for the amount of the rates and the cost of the summons and distress.*

They may also order the person to be imprisoned for three months in default of distress. But if, before imprisonment, he tender payment of rates and costs, the proceedings are to be stayed.

The 40th section of the Bankruptcy Act, 1883, provides that all parochial or other local rates due from the bankrupt at the date of the order of adjudication and having been due and payable within twelve months next before such time are to be considered preferential debts, and as such payable in priority to other debts, except assessed taxes, land tax, and property and income tax; as between themselves rates and taxes are on a footing of equality.

* The warrant authorizes the seizure of his goods at any place in the same county. If sufficient distress cannot be found there, and if he have any property in another county, a warrant may be obtained for its seizure from the justices thereof.

Whenever a warrant of distress is issued against a person for the recovery of poor-rate he is liable to pay the cost of the attendance of the broker to make a levy, although he may tender the rate before the levy is actually made.

Outgoing and incoming occupiers are only liable to pay so much of a rate as is proportionate to the time of their occupation within the period for which the rate was made; and this whether the premises are or are not occupied for the remainder of the period.*

If the sessions quash any rate, it is nevertheless (unless the sessions make an order to the contrary, either as to the whole or part) to be levied as if there had been no appeal; and the sums collected or recovered are to be taken on account of the next good rate for the same parish.

No action can be brought against the justices who issue a distress warrant on the ground of any defect or irregularity in the rate, or of the party upon whose goods it is executed not being liable to its payment. But those who execute a warrant may be sued as trespassers, if in so doing they are guilty of illegal violence.

CHAPTER XXI.

ON THE RATING OF TENEMENTS LET FOR SHORT TERMS, AND OF SMALL TENEMENTS.

We mentioned, in the course of the previous chapter, that poor rates are, as a rule, assessed upon, and

* 32 & 33 Vict. c. 41, s. 16; and Poor Rate Assessment Act, 1882 (45 & 46 Vict. c. 20, s. 3).

payable by, the occupier, but that there was, or might be, an exception in the case of small tenements or tenements let for short terms. It now becomes our duty to state the law relating to the rating of this class of property, which is embodied in an act (32 & 33 Vict. c. 41) passed in 1869.

The first clause of that act provides, that "the occupier of any rateable hereditament, let to him for a term not exceeding three months, may deduct the amount paid by him in respect of any poor rate assessed upon such hereditament from the rent due, or accruing due, to the owner; and that every such payment shall be a valid discharge of the rent to the extent of the rate so paid." The second clause, at the same time provides, that "no such occupier shall be compelled to pay to the overseers at one time, or within four weeks, a greater amount of the rate than would be due for one quarter of the year."

So far, the operation of the act extends only to the relief of the occupier, without in any way altering the incidence of the rate. The following clauses deal with the larger question of composition for rates, and, as it will be seen, revive, in a somewhat modified form, that "compound householder" who was so summarily abolished by the Reform Act of 1867.

In case the rateable value of any hereditament does not exceed £20, if the hereditament is situate in the metropolis, or £13 if situate in any parish wholly or partly within the borough of Liverpool, or £10 if situate in any parish wholly or partly within the city of Manchester or the borough of Birmingham, or £8 if situate elsewhere, and the owner of such heredita