At first they contented themselves with securing the reversion to their sons, then to their collateral heirs, and finally they declared those places hereditary for ever, under Hugh Capet, the son of Robert, count of Paris, who himself only obtained the throne partly in consequence of that concession. It was feudalism that introduced inheritance instead of election as a permanent rule in political successions. The supreme chief of the antient Franks, koning (Lat. rex), was a magistrate, and as a magistrate he was elected, although always from the same family. The inferior chiefs, heri-zoghe, graven, rakhenburghe (Lat. duces, comites, judices), were also elected. But when the feudal system attained its perfection, when men were no longer ruled by men, but lands by lands, and men by lands or by the legitimate heir of the lands, then no kind of election remained. One demesne made a king, as another made a duke, a count, a viscount, &c.; and thus the son of a count became a count, the son of a duke became duke, and the son of a king became king. Finally, to form a just idea of the formidable power of the feudal counts, we must refer to the period of the erection of the towns of the northern provinces of France into commonalties or republics, when their heroic population had to sustain a most deadly struggle, from the eleventh century to the middle of the fourteenth, before they could shake off the iron yoke of the counts and the bishops. The term "count" is now become in France a mere title, conferring no political power. In the papal states, as well as in those of Austria, it may be bought for a moderate sum; and in the other monarchical states of the continent, it is granted as a mark of imperial or royal favour. The title of earl, or, as it was often rendered in official Latin, comes, companion, is of very high antiquity in England, being well known to the Saxons under the name of ealdorman, that is to say, elder-man, and also shireman, because each of them had the government of a distinct shire, or, as it is now generally called, county. The sheriff, under his Latinized name, is called vice-comes, or viscount, which term is now one of the titles of rank in the British peerage. The term count seems not to have been used in England as a title of honour, though the wives of earls from a very early period have been addressed by the title of countess. The king, in mentioning an earl in any writ or commission, usually styles him "trusty and well-beloved cousin" -a peculiarity at least as antient as the reign of Edward III. COUNTY. [SHIRE.] COUNTY COURT. [COURTS.] COUNTY RATE. County rates are taxes levied for the purposes of defraying the expenses to which counties are liable. They are levied either under the authority of acts of parliament, or on the principle that as duties are imposed upon a county there must be a power to raise the money for the costs incurred in the performance of such duties. The ancient purposes of the county rate "were to provide for the maintenance of the county courts, for the expenses incidental to the county police, and the civil and military government of the county; for the payment of common judicial fines; for the maintenance of places of defence (sometimes, however, provided by a separate tax common to counties and to other districts, called burgbote), prisons, gaols, bridges (when these were not provided for by a separate tax common to counties and to other districts, called brukbote), and occasionally high roads, rivers, and watercourses, and for the payment of the wages of the knights of the shire. Additions to these purposes, some occasional and some permanent, were made from time to time by statutes. The King's aids, taxes, and subsidies, were usually first imposed on the county, and collected as if they had been county taxes. But the first statute defining any of its present purposes (though now repealed as to the mode it prescribes for imposing the tax) was passed in the 22nd Hen. VIII. From that time up to the present new purposes have constantly been added, and new and distinct rates were constantly created for purposes of comparatively little importance, and to raise sums of money quite insignificant in amount." (Report on Local Taxation, by the Poor Law Commissioners.) The assessment and collection of sepa rate county rates was not only very incon- | counties at quarter-sessions to direct the venient and troublesome, but so expensive county rate to be levied either by the that the charge of collection and assess- churchwardens and overseers along with ment frequently exceeded the sum rated. the poor rate or by the petty constable, For remedying this evil the 12 Geo. II. c. by an assessment after the manner of the 29, was passed, whereby justices of the poor-rate. The rates so levied are appeace at general or quarter-sessions were plicable to the repair of bridges, gaols, enabled to make a general rate to answer prisons, or houses of correction, on prethe purpose of the distinct rates pre- sentment made by the grand jury at viously leviable under various acts of the assizes or quarter-sessions of their parliament for the purposes of bridges, wanting reparation. The act gave to gaols, prisons, and houses of correction, the churchwardens and overseers a right such rate to be assessed upon every of appeal against the rate on any par town, parish, and place within the ticular parish to the justices at the county, to be collected by the church- next sessions. It also contained prowardens and overseers along with the visions enabling the justices to conpoor rates of every parish and paid over to tract for repairs, to oblige collectors to the high constables of hundreds, by them account, &c. It was not the object of to treasurers appointed by the justices, this act to impose any new rates, nor and again by them to whomsoever the to vary the obligation to pay, but merely justices should direct. The county rate to facilitate the collection of the amounts for lunatic asylums is, however, by sta- previously leviable: it therefore contute, a special rate, and so is likewise the tained an exception of places not theretocounty rate for shire-halls, assize courts, fore liable to the payment of all or any session-houses, judges' lodgings, &c.; but of the county rates referred in the act, the provisions of the statutes under which and also a provision that the rate should these rates are levied are disregarded, and be assessed in every parish or place in such the justices pay the expenses out of the proportions as any of the rates by the general county rate. This is the case former acts therein referred to had been also with the rate for the county and district police force, where such force is established, though it is directed to be a special rate. There are some other special rates which are required to be separate rates, one of which is the rate for reimbursing to overseers the costs incurred in the burial of dead human bodies found on the shore of the sea. The contributions of a whole parish to this rate would perhaps not amount to a farthing, and the expense is of course defrayed out of the general county rate. In places where there is no poor's rate the county rate was directed by 12 Geo. II. c. 29, to be levied by the petty constable or other peace officer of the place in the same manner as poor rates are levied, and paid over by him to the high constable of the hundred. The counties of York, Derby, Durham, Lancaster, Chester, Westmoreland, Cumberland, and Northumberland, were excepted from the compulsory direction that the county rate should be levied along with the poor's rate, and it was left discretionary with the justices of those usually assessed. But this last provision is now to be interpreted with reference to the next-mentioned act as applying only to the fair and equal proportionable rates. By the 55 Geo. III. c. 51, further improvements were made in the assessments to county rates. The justices of counties at quarter-sessions were by it empowered to make a fair and equal county rate when circumstances required, for all the purposes to which the county stock or rate was then or should thereafter be made liable by law, extending to all parts of the county except liberties or franchises having a separate co-extensive jurisdiction. The act contained numerous provisions giving powers for enforcing payment of the rate; for ascertaining the value of property for the purpose of assessment; for regulating the right of appeal given by the former act; extending the provisions of the former act to that act; enabling counties where the rates had been regulated by local acts to make use of that act; extending the pro visions of the act to places having commissions of the peace within themselves, &c. By the 56 Geo. III. c. 49, extra parochial and other places, though not rateable to the relief of the poor, were made subject to county rates, and certain powers were given for the ascertainment of boundaries between counties, ridings, &c., and other places of separate jurisdiction for the purpose of assessing and levying county rates. By the 57 Geo. III. c. 94, the provisions contained in the 56 Geo. III. c. 49, as to appeals, were repealed and other regulations established in that respect; and it was provided that where there were no high constables the constables of the parish or place might levy the rates on the warrant of the justices. By 58 Geo. III. c. 70, all such parts of former statutes as provided that rewards should be paid out of the public revenue to prosecutors upon conviction for various crimes were repealed, and it was enacted that in future the county rates were to be charged with the allowances to prosecutors in such prosecutions. By subsequent statutes the costs in the prosecution of certain misdemeanours are paid out of the county rates. By 7 Geo. IV. c. 64, the principle of compensation to witnesses and prosecutors at the expense of the county was carried into effect more extensively. In 1836, however, the government determined that one-half of the expense of prosecutions and the conveyance of prisoners should be defrayed out of the public revenue. By the 1 Geo. IV. c. 85, the powers of former acts were extended to places where there were no separate churchwardens, and where no separate or distinct poor rate has been made for any place extending into two or more counties, ridings, or other divisions; justices were empowered to appoint persons to tax and assess the county rate in extra-parochial places where no poor rate exists, and certain regulations were made as to distress for rates. By the 4 & 5 Wm. IV. c. 48, all business relating to the assessment and application of county rate is to be transacted in open court held upon due notice. By the 5 & 6 Wm. IV. c. 76, § 112, after a grant of a separate court of quarter-sessions has been made to any borough the justices of the county in which such borough is situate are not to assess any property therein to any county rate thereafter to be made, but (§ 113) such boroughs are to bear the expenses of prosecutions at the assizes. By 7 & 8 Vict. c. 33, high constables are relieved from the duty of collecting the county rate and paying it to the county treasurer, and these functions are to be undertaken by the Boards of Guardians. Several local acts have been passed from time to time for regulating the county rates in particular counties. On this subject see Burn's Justice of Peace,' 29th edit., County Rate, where the different purposes for which county rates may be levied are enumerated at length. The expenditure of county rates in England and Wales in 1792 and 1832 was as follows: 1,295,615 1843 In the last three years the county police expenditure, which in 1843 amounted to 243,7381, is included. From 1830 to 1838 the proportion of five heads of expenditure was 69 per cent. of the total expenditure:-Bridges, 9-3 per cent; Gaols, 97; Prisoners' Maintenance, 25.8; Prosecutions, 19.9; Constables and Vagrants, 4.3 per cent. The county rate is levied on the same description of property as the poor's rate, that is, on lands, houses, tithes impropriate, propriations of tithes, coal-mines, and saleable underwoods: the term "lands" includes improvements of lands, by roads, bridges, docks, canals, and other works and erections not included under the term "houses." Under "houses" is comprehended all permanent erections for the shelter of man, beast, or property. Mines, other than coal-mines, are exempted, and the exemption extends to limestone and other stone quarries, or to other matter that is obtained by quarrying. The county rate is to be assessed upon parishes "rateably and equally according to the full and fair annual value of the messuages, lands, tenements, and hereditaments liable, or which might be liable, to be rated to the relief of the poor." The sum assessed in 1833 was about 83 per cent. (or rather more than one-twelfth) of the levy for the poor, out of which fund it is paid, and in 1843 the proportion was between one-sixth and one-seventh. About fiveeighths of the assessment is paid by land, and three-eighths by houses, mills, manors, canals, &c. The act 55 Geo. III. e. 51, already mentioned, has not been found very successful in correcting unfair valuations, as the overseers on whom the revaluation depends have an interest in a low rateable value. "In some counties the contribution to the Land Tax serves as a scale for the proportionate contribution. In these cases the proportion has been unchanged since the year 1792, notwithstanding the subsequent alterations in the value of property. In other counties the valuation to the Property Tax made in the years 1814-1815 determines the scale of contribution. In other counties some ancient scale, of which the origin is unknown to the respective clerks of the peace, determines the proportion. other counties the nominal valuation to poor's rate, uncorrected by the application of the powers of 55 Geo. III. c. 51, and made in some counties in or very early after the year 1739, and in other counties at various periods between that date and the present time, serves as the basis of the contribution to the county rate. All these various practices are alike complained of as unequal in the counties in which they are adopted." (Report on Local Taxation.) In In the session of 1845 a bill was brought in to amend the law relating to the assess. ing, levying, and collecting of county rates. It provided for the appointment by the justices at general or quarter sessions of a committee to consist of not more than eleven nor less than five justices, whose duty it should be to prepare a fair and equal county rate, with power to alter and amend it from time to time as circumstances might require. By § 4 the words "full and fair valuation" shall be taken to mean "the net annual value of any rateable property, that is to say, the rent at which the same might reason ably be expected to let for from year to year free of all tenants' rates and taxes, and tithe commutation rent-charge (if any), and deducting therefrom the probable average annual cost of the repairs, and insurance, and other expenses (if any), necessary to maintain them in a state to command such rent." The fate of this bill is not at present (May, 1845) known. The proportion in the £ to the county rate valuation in England and Wales and for several of the counties is as follows: England, 34d.; Wales, 34d.; Northumberland, 14d.; Bedford, 124d.; Westmoreland, 24d.; Middlesex, 3d.; Lancaster, 1d.; "Anglesey, 24d.; Pembroke, ld. officer having the chief command within any part of his majesty's dominions to whom such authority may be delegated. Regimental courts-martial are held by the appointment of the commanding officer of the regiment. The East India Company's Mutiny Act empowers the governor-general in council, and the governor in council, at the presidencies of Fort William, Fort St. George, and Bombay, and at St. Helena, to appoint general courts-martial, or to authorize any military man not below the rank of a fieldofficer to do so. What are called detachment courts-martial may be either general or regimental, and their appellation is derived from the nature of the command with which the officer convening the court is invested. The chief crimes of which a general COURT BARON. [MANOR.] COURT-MARTIAL, a tribunal occasionally instituted for the purpose of try-court-martial takes cognizance are mutiny, ing military and naval men for the commission of offences affecting discipline in either of those branches of the public service. Courts for the trial of rebels by martial law appear to have early existed in this country; and in the time of Henry VIII. the Marshal of England held one regularly for the trial of causes connected with military discipline. In the reigns of Elizabeth and her successor, those courts of war, as they were called, were superintended not by the marshal, but by a president chosen for the purpose. This president was probably a general or fieldofficer, but captains of companies were allowed to sit as members. The colonel of each regiment was charged with the duty of preparing the evidence relating to offences which fell under his cognizance, and of bringing it before the court. But courts-martial in their present form were instituted in the reign of James II.; and in the ordinances of war published in 1686 they are distinguished as general or regimental. Subsequently to the revolution, their powers have been expressly regulated by parliament, and are fully detailed in what is called the Mutiny Act, which is revised and renewed every year. Naval courts-martial are regulated by the statute 22 Geo. II. c. 33. General courts-martial are assembled under the authority of the king, or of an In abandonment of a fortress, post, or guard committed to the charge of an officer or soldier, disobedience of orders, and desertion: these crimes, if proved to their greatest extent, are punishable with death; and the penalty extends to any military man, being present, who does not use his best endeavours to prevent them. desertion is included the fact of enlisting in any regiment without having had a regular discharge from that in which the offender may have last served. The practice of sending challenges between commissioned officers is punished with cashiering; between non-commissioned officers and privates, with corporal punishment: and, in all cases, seconds and accessories are held to be equally guilty with the principals. Self-mutilation, theft, making false returns of stores, and neglect of ordinary duty, in non-commissioned officers and privates, are usually punished by the infliction of a certain number of lashes, not exceeding one thousand; and men of the former class may, in addition to other punishments, be suspended, or degraded to the ranks. There are many offences which might tend to the subversion of discipline, but which are hardly capable of being precisely defined, as immoralities, and behaving in a manner (unbecoming an officer and a gentleman; of these the courts-martial take cognizance, and on conviction the offender may be |