ment is willing to enter into an agreement, in writing, with the overseers to become liable to them for the poor rates assessed in respect of such hereditament for any term, not being less than one year, from the date of such agreement, and to pay the poor rates whether the hereditament is occupied or not, the overseers may, subject, nevertheless, to the control of the vestry, agree with the owner to receive the rates from him, and to allow to him a commission not exceeding 25 per cent. on the amount thereof.*

Under the clause we have just cited, the arrangement contemplated between the owner and the overseers is one of a purely voluntary character. It rests entirely with the owner whether he will, or will not, undertake to pay the rates falling due in respect of his property. But under the following section (4) :

"The vestry of any parish may, from time to time, order that the owners of all rateable hereditaments to which section 3 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 15 per cent. 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

* Sec. 3.

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 15 per cent. 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."

If an owner who has become liable to pay the poor rate, omits or neglects to pay before the 5th day of June in any year, any rate, or any instalment thereof, which has become due previously to the preceding 5th day of January, and has been duly demanded by a demand-note delivered to him, or left at his usual vr last-known place of abode, he will not be entitled to deduct or receive any commission, abatement, ur allowance to which he would (except for such omission or neglect) be entitled under this act, but will be liable to pay, and "shall pay," such rate or instalment in full.*

Where an owner who has undertaken, whether by * Sec. 5.

agreement with the occupier or with the overseers, to pay the poor rates, or has otherwise become liable to pay the same, omits or neglects to pay any such rate, the occupier may pay the same, and deduct the amount from the rent due, or accruing due, to the owner; and the receipt for such rate will be a valid discharge of the rent to the extent of the rate so paid.*

Where the owner has become liable to the payment of the poor rates, the rates due from him, together with the costs and charges of levying and recovering the same, may be levied on the goods of the owner, and be recovered from him in the same way as poor rates may be recovered from the occupier.+

Notwithstanding the owner of any hereditament has become liable for payment of the poor rates assessed thereon, the goods and chattels of the occupier are liable to be distrained and sold for payment of such rates as may accrue during his occupation of the premises, at any time whilst such rates remain unpaid by the owner, subject to the following provisions :1. That no such distress shall be levied unless the rate has been demanded, in writing, by the overseers from the occupier, and the occupier has failed to pay the same within fourteen days after the service of such demand.

2. That no greater sum shall be raised by such distress than shall, at the time of making the same, be actually due from the occupier for rent of the premises on which the distress is made.

3. That any such occupier shall be entitled to deduct the amount of rates for which such distraint is made, and the expense of distraint, from the rent due, or accruing due, to the owner; and every such payment shall be a valid discharge of the rent to the extent of the rate and expenses paid.*

The remaining clauses of the act are chiefly important for their bearing on the parliamentary franchise of the occupiers of houses whose landlords compound for the rates. Regarded in that light, they fall without the scope of the present work; but it is desirable to remind persons who fill the office of overseer, of the responsibility they incur under clause 19, which provides that "overseers, in making out the poorrate, shall, in every case, enter in the occupiers' column of the rate-book the name of the occupier

may

of every rateable hereditament; and if any overseer negligently or wilfully, and without reasonable cause, omits the name of the occupier of any rateable hereditament from the rate, or negligently or wilfully misstates any name therein, such overseer shall, for every such omission or misstatement be liable, on summary conviction, to a penalty not exceeding £2. And see further on the same point the Representation of the People Act, 1884 (48 Vict. c. 3, s. 9), and the Registration Act, 1885 (48 Vict. c. 15).

* Sec. 12.

CHAPTER XXII.

OF PAROCHIAL ASSESSMENT.

PAROCHIAL assessment is now regulated by the Acts of 1862, 1864 and 1880.*

The board of guardians of every union,t at their first meeting after the annual election, are to appoint from among themselves any number, not less than six, nor more than twelve (consisting partly of ex-officio and partly of elected guardians), to be the assessment committee of the union.

Where any union has the same bounds as a municipal borough, the town council may, if they think fit, appoint from themselves a certain number not exceeding the number appointed by the board of guardians, to form part of the assessment committee for such union. The committee may from time to time require the overseers, assistant overseers, constables, assessors, collectors, and any other persons having the custody of any books of assessment of any taxes or rates, parliamentary or parochial, or of the valuations of any parish, or having the collection or management of any

* 25 & 26 Vict. c. 103; 27 & 28 Vict. c. 39; and 43 & 44 Vict. c. 7.

Under the Union Assessment Act, 1880, the board of guardians of any parish in which the relief of the poor is administered by such a board (whether under the Poor Law Amendment Act, 1834, or any local act), may with the sanction of the Local Government board exercise as nearly as may be the powers given to the board of guardians of unions by the assessment acts of 1862 and 1864..