chant, are rateable for their stock in trade, and that a butcher is rateable for capital employed in his business.

A weighing machine is liable to be rated Machines. for its profits; and carding and tumming machines are rateable according to their annual value, when let with a building.

boat.

The owner of a packet-boat is rateable Packetfor his profits in the parish where he resides, and where the boat is kept.

sional men.

Physicians, attorneys, or other profes- Profes sional men are not rateable for their fees, nor for the profits of their business. The profits of their professions do not arise from the possession of any description of property, but from personal exertion, which cannot be calculated upon; as a man may in future be without business, or unable, through indisposition, to attend. But the principal ground of exemption is, that professions and personal labour are not mentioned in the statute. For the same reason, captains in the navy, masters of merchant vessels, and merchants' clerks are not rateable for their salaries; but they, as well as

Farmer not rateable for stock.

Furniture and money.

Personal propertynot rateable, unless it belong to its holder.

all others, are rateable for any house or other real property they may occupy.

A farmer is not rateable for his stock or implements; for one principle of rating is, that no property shall be rated twice. Now, the land being rated on which the cattle are kept, and on which the implements are used to raise the rateable profits of land, it would be a breach of this principle to include them in the assessment.

Household goods and furniture are not rateable; neither is money in the public funds or in government securities: for personal property, in order to be rateable, must be profitable, or consist in something which yields an annual or periodical return. The rate is to be laid on profits which are expected to be made in future, by judging, from enquiry and observation, of those profits which have been realized in similar cases and situations.

pos

Personal property cannot be assessed unless it be the actual property of the sessor; for it is the ability of the inhabitant, not what he may happen to have in

his occupation, that constitutes his ability. There is this difference to be observed in rating real and personal property: the former is assessed on the occupier, without regard to his pecuniary ability; the latter cannot be properly rated until the possessor's debts are deducted from his capital stock in trade.

On an appeal to the King's Bench, respecting the rating of personal property, it was decided, that besides being able to show that certain persons were in possession of stock in trade to a specified amount, the sessions should also state whether it produced profit, or was not liable to incumbrances equal in value to the property itself. The order was quashed for this defect. This decision shows the great difficulty of rating personal property.

Must be

profitable tc>

be rateable.

on rating

property.

"A case stated that certain persons were Case tried respectively possessed of visible stock in personal trade, and liable to be rated in respect thereof, if by law it was liable to be rated; that personal property was immemorially rated, and the rates occasionally collected

1

Difficulty of rating personal property.

in the township down to 1796, and rated, but not collected, from thence to 1807. But the sums were nominal, having no relation to the actual value of the property; and since 1807, it was not rated at all. It was further stated, that evidence was given of the clear amount of the surplus of stock in trade or other personal property, in the instances appealed against; but the justices having added, that not being satisfied from the evidence that there was any surplus by which they could amend the rate, the court held, that visible property, such as stock in trade, merely as being visible, is not liable to be rated; it must also be productive; and the justices having found that it was not productive, or, which is the same thing, that it was not proved to be so, that finding concludes the question."

Lord Mansfield, Chief Justice, was of opinion, that before personal property can be assessed, it is necessary to deduct from a man's possessions the amount of his debts, the maintenance of his family, and other unavoidable expences. It will easily be

conceived how difficult, if not impossible, it would be to ascertain the two latter; and it has never been decided that such a principle should be adopted in laying the rate.

Lord Kenyon, Chief Justice, was of opinion, that the most important question for inquiry was whether personal property produced profit, or was liable to incumbrances, equal in value to the property itself. No doubt, however, now exists of the general liability of personal property to the poor's rate; but the principles on which the mode of rating is to be grounded have never been clearly defined. In townships where it has been attempted to rate personal property, the original act for the relief of the poor, namely, the 43 Eliz., has been referred to, in order to learn how far it was liable; but the clause is so indefinitely expressed, that different constructions and usages have obtained in different parishes.

Lord Mansfield observed, that "the words of the statute are very loose, and very general, and they may be construed