A rate may be altered without

or quarter sessions of the peace of the county, riding, division, corporation, or franchise, where such parish, township, or place lies; and the justices of the peace there assembled are hereby authorised and required to receive such appeal, and to hear and finally determine the same: but if it shall appear to the said justices that reasonable notice was not given, then they shall adjourn the said appeal to the next quarter sessions, and then and there finally hear and determine the same; and the said justices may award and order to the party, for whom such appeal shall be determined, reasonable costs."

Upon appeals against rates, the justices have discretionary power to amend such the whole. parts as shall appear to them to be un

quashing

equally assessed, without quashing the whole

rate. But if, upon an appeal against the whole rate, it shall be found necessary to quash and set aside the same, then the justices can order an entirely new and equal rate to be made.

of occu

When any person shall quit, and another on change shall enter to buildings or land, each person pation. must pay the rates according to the respective time of his occupation. In case of dispute, the proportions of each occupant to be ascertained by the justices. Where premises are unoccupied, the rates upon them commence from the time of entry.

Copies of

rates ap

pealed

against to

on assessdelayed by appeals.

ments being

Copies of all rates and assessments are to be written in a book, provided and signed by the overseers, within fourteen days after be kept for all appeals against such rates are deter- inspection. mined, and kept by them and their successors for the inspection of the inhabitants. In the preamble of 41 Geo. 3. c. 23. it is observed, that in the act of 17 Geo. 2. power is given to justices of peace at their quarter sessions, upon appeals against rates and assessments, to amend the same where they shall see just cause of complaint; and in case an appeal shall have been laid against the whole rate, to quash it entirely, if they think fit. The operation of this law having put the overseers to much inconvenience, by preventing them from collecting

Rates must

be paid

peal.

sufficient money for the maintenance of the poor during the question of appeal, it is enacted, by the 41 Geo. 3. c. 23., that, upon all appeals against the rate, the court of general or quarter sessions shall, where they see just cause of complaint, amend the same, either by inserting therein, or striking out, any person's name, or by altering any sum, or in any other manner the Court shall think proper, and without quashing or wholly setting aside the rate. The Court has, however, power to quash the whole rate, if there appear to be urgent cause; but the assessment may be gathered on the rate, the same as if no appeal had taken place, until the question of its validity be decided.

The assessments may be recovered of during ap- the appellant by distress, if he refuse to pay them, notwithstanding he may have given. notice of appeal against the rate; but he cannot be compelled to pay a greater amount of assessment than that in which he was assessed in the last effective rate, until the appeal be determined.

may order

ment of

rates to be

suspended.

In case the court of quarter sessions shall Justices order any rate to be quashed, the same the paycourt can decide that any sum of money charged in such rate shall not be paid; after which no proceedings shall be commenced for enforcing payment, and those which are commenced, shall not be further prosecuted.

appeal.

All notices of appeal against rates, or Notices of against the accounts of the overseers, shall be given in writing, and signed by the appellant, or his attorney on his behalf; and such notices shall state the particular causes or grounds of appeal; and shall be delivered to, or left at the houses of, two of the overseers.

The court of quarter sessions shall not examine or enquire into any other cause or grounds of appeal, than such as are specified in the notices.

may hear

without

With the consent of the overseers, signi- The Court fied by them or their attorney, in open appeals court, and with the consent of any other notice, by persons interested therein, the Court may both par proceed to hear and decide upon appeal,

C

consent of

ties.

Notice to

be given to all persons interested in the appeal.

In case the rate be altered, the

money

although no notice shall have been given in writing; and also, with the like consent, the Court may hear and decide upon grounds of appeal, not stated, or mis-stated in a written notice of appeal.

If any person appeal against a rate, because any other person is rated therein, or omitted ; or because any other person is rated or assessed at a greater or less sum than he ought to be ; or for any other cause that may require alteration in the rate; the appellant shall give notice in writing, not only to two of the overseers, but also to other persons concerned in the event of the appeal, and such other persons shall, if they desire, be heard upon the appeal. The justices at the quarter sessions can then alter and amend, by their proper officer, such parts in the rate as they shall think proper.

If the Court shall order any person's name to be inserted in the rate, and assessed overdrawn therein, or shall increase the rate of others, to be repaid. the overseers can recover the same according to the alteration of the justices; and in