annual worth as trade buildings; and then reduce them to one half, two fifths, or one third, as local circumstances shall seem to require. When land is rated at three fourths of its annual value, houses, shops, warehouses, and other trade buildings, are usually laid at one half or two thirds, and farm buildings at one fourth or one fifth. These proportions vary with local circumstances, which can only be decided on the spot. Each description of property should be justly estimated, not only in regard to its own particular kind, but in reference to all other sorts of property in the same township. Every kind of occupation is affected with its own peculiar drawbacks and deductions; and even the degree of profit obtained in any one particular trade, is liable to vary indefinitely according to situation, convenience, and demand. Propor tions of rate on land and buildings. Rates are according of made in the not fixed Rents and rates are not directly fixed on shops and manufactories, according to the degree of profit obtained in the exercise different trades at the particular time to profit build of ing, but to average rent. according making the rate; but, by the demand for such buildings, and the average rent that may be fairly expected in several succeeding years, from persons willing to carry on the trade; or the rent the occupier would give if the premises were to let. These circumstances are, no doubt, in some measure regulated by the profits of the trade in the long run; but should be held in view when fixing the rate, in order that the assessments may be collected in an uniform. manner, without being affected by the sudden changes of the profit and loss of trade. Difference of opinion in regard to the rate on buildings. Opinions are often found to vary materially in regard to the fixing of rates on trade buildings, and on their relative value compared with other buildings. Different conclusions are drawn according to the particular situation and ideas of each calculator, which, not unfrequently, lead to litigation and appeal. Change of tenancy sometimes causes a change of the trade of the occupier, or an alteration in the building, or the value of it, which the assessor could not foresee and provide for. A man's ability and industry are not rateable; but if a building be enlarged or improved, it is then rateable according to its improved value. industry is able. If a tradesman pay more rent, or succeed A man's better in his business than his predecessor, not ratehis buildings are not immediately rateable in a higher degree on that account. But if, in length of time, the situation evidently becomes more eligible, and the premises more valuable, so as to warrant a higher average rent, more rate is due. Although the tax be levied personally, yet it arises in respect of realty; and therefore no allowance must, in any case, be made on the difference of skill, capital, or industry of the occupier, unless personal property be rateable within the district. "The court of king's bench will not pre. sume that a rate is unequal, nor interfere with the quantum of a rate, unless called upon to do so, by a case requiring their opinion on that point; yet they will interfere and quash one, when framed upon an province of It is the sessions to erroneous principle, and the inequality is evident on its face, or is pointed out to them in a case stated by the justices at sessions. But a mere difference in the proportional assessment of lands and houses, or of real and personal property, will not induce the court to infer inequality, or intermeddle with the peculiar province of the quarter sessions, who are to judge of the equality of the rate. Thus the court of king's bench sustained a rate, which appeared, by the title, to be made upon all occupiers of lands, at three fourths of the yearly value of the lands, and upon all occupiers of houses at the rate of one moiety of the yearly value of their respective houses. For though the yearly value might mean the clear yearly value after all deductions, in which case the rate would be unequal; it may, with propriety, mean the yearly rent without these deductions, in which case it will not be manifestly unequal, and the court ought to put such a construction upon the title of the rate as will make it good. Where it had been customary to make a distinction in the proportion of the rate between farms which were assessed at one penny in the pound, and dwelling-houses and cottages only three farthings in the pound; the court of king's bench, on a case stated, affirmed the judgment of the sessions, confirming a rate which assessed them all equally at the rate of one penny in the pound, and the next year confirmed their order for quashing one in the same parish, because made upon the ancient principle of different proportions. But on the other hand, it was decided in one case, that where the relative proportion which one species of property bears in value to another, is stated to be the foundation of the assessment, and is grossly and manifestly unequal, the court of king's bench will quash the rate.” In making a rate, it is not material whether the full value be put upon the pro perty in the township, or on a part of its value; as one third, one half, or three fourths. The rate will hold good if the relative value be preserved. The great rule is, "that whatever be the proportion of |