More per

sons than

one may

join in one notice of appeal.

Monday, and on Tuesday the session was held." Justice Wright observed, that to these orders several objections have been taken: first, that by the first order, the justices appear to be convinced that proper notice of the appeal had not been given; yet, instead of adjourning the consideration of it to the next sessions, as the act directs, where there shall not be sufficient notice, they take upon themselves to direct a notice, and adjourn to the next day only. This is the objection; but, in answer, it is said, the notice directed is only to attend with the rate; the notice of appeal they adjudged sufficient ; and the adjourned day was not another, but the same sessions.

As many persons as have objections against the rate, may join in one appeal and one notice. Each person's ground of appeal, and the names of those occupiers who are supposed to be over-rated, under-rated, or omitted, must be stated in the notice; for the court of sessions will not enter into any other questions on the validity of the rate, than those which are specified in the

notice. Each grievance and objection must be clearly and precisely stated, in order that the overseers may have a reasonable time to prepare their defence.

for moving

an appeal.

The principal grounds for moving appeals Grounds against poor-rates, are,- for not being made by proper persons; nor duly allowed by the justices; nor published according to the act; nor made on a proper principle; that certain property, liable to be rated, is omitted, over-rated, under-rated, or not sufficiently described; that the rate is unequal; includes property not rateable; is defective in form; and is made for a greater sum, or for a longer time, than is necessary.

26

PERSONS AND PROPERTY

LIABLE TO BE RATED.

Authority THE general provision for the maintenance poor-rates. of the poor is founded on the 43 Eliz.,

for making

which enacts, that "the churchwardens

and overseers of the poor of every parish, or the greater part of them, shall, by and with the consent of two or more justices in the same county, dwelling in or near the same parish or division where the same parish doth lie, raise weekly or otherwise, by taxation, of every inhabitant, parson, vicar, and other, and of every occupier of lands, houses, tithes impropriate, propriations of tithes, coal-mines, or saleable underwoods, in the said parish, to be gathered out of the same parish, according to the ability of the same parish."

Many acts of parliament have passed for amending the poor laws, since the 43 Eliz., none of which affect the above clause, but frequently refer to it as the general precedent for the description of persons and property liable to be assessed. Several other parts of the act have been repealed, and amendments made to suit the convenience of the times, which will be noticed in their proper places.

wardens

seers to

make the

rate.

By the above clause, the power of making Churchthe rate is vested in the churchwardens and and overoverseers, or the major part of them; and they are at liberty to exercise that power without the consent of the inhabitants. When poor-rates were first introduced, the poor were not in need of so much assistance as they are at present, and, consequently, the equality of rates was less regarded. Churchwardens and overseers then made rates themselves, without entering minutely into the relative value of each person's occupation; but since poor rates have risen to a burthensome tax, and increased beyond what was contemplated by

required

when im

provements

the act, its provisions do not apply to the change of circumstances and times; and it

is now material that the valuation of property should be more accurately ascerNew rates tained. New rates are required when any material alteration has taken place in the are made. value of property, or when the old rate is found unequal. Land becomes more valuable, and, of course, rateable in a higher degree, when buildings are erected upon it, reservoirs, gardens, or other improvements made; and the more alterations are made in townships, the oftener new rates are required.

Overseers

Although churchwardens and overseers make rates are still authorized to make new rates with

do not

themselves,

but employ out the concurrence of the inhabitants,

valuers.

they generally take the opinion of the whole township, and throw the responsibility of making an equal and effective rate on one or more indifferent persons, who are appointed at the vestry meetings. Besides, the churchwardens and overseers, being occupiers of rateable property in their own parish, are not thought proper persons, nor