required

when improvements are made.

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 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 do not

make rates

themselves,

valuers.

Although churchwardens and overseers are still authorized to make new rates withbut employ out the concurrence of the inhabitants, 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

are they often found competent to make an equitable valuation for the rate. Their duty in this respect is now commonly confined to forming the assessments from the rate made by the valuers, getting them signed by the justices, and collecting them.

The above clause also provides, that the rate shall be made with the consent of two

or more justices; by which is meant, that when the overseers see cause to make a new rate, or an assessment upon an old one, no collection shall be made till the signatures of the magistrates are obtained. In doing this the justices act ministerially, and are not to refuse on account of its being improperly prepared; nor have they occasion to enquire into the equality of the rate, but are required to sign it as a matter of form. But if the overseers disagree, and cause more rates than one to be made, presented to the justices for their sanction, the latter may select that which appears most equitable. The statute provides, that the rate shall be made by the overseers, or

and

Assesssigned by

ments to be

two or more

justices.

When more

than one

rate is

made.

Property is rateable in

where it is situate.

the major part of them; therefore one overseer cannot legally order a new rate.

The occupiers of property are to be taxed the parish according to their visible ability within the district for which the rate is made, and not for what they may possess elsewhere, unless in their occupation, and then to be rated in respect of such property, to the township or district wherein it is situate. This rule is founded on the above statute, wherein it is stated that the tax must "be gathered out of the same parish, according to the ability of the same parish. 99 Thus the rate of each district must be confined to property within its own limits. If it were otherwise, those who occupy property in one parish, and reside in another, would be taxed in each for what they possess in both, which would be a payment of double rates, which is unreasonable, and against the principle of the statute.

Inhabitants

rateable

The rates are to "be raised by taxation according of every inhabitant," and other occupiers of lands, houses, &c. according to ability. From this it is inferred, that inhabitants,

to ability.

cottagers.

and all persons holding property, yielding, or likely to yield, profit; or poor persons Rate on occupying cottage houses, for which they themselves are the responsible tenants, are liable to be rated. Persons are rateable in respect of the rent or annual value of their respective occupations; and it is decided, that persons, however poor they may be, are liable to be rated if they hold houses or land for which they pay rent. For it is held, that persons able to pay rent are able to pay rates, the tax operating on all property in diminution of rent, and depending, in a great measure, on the fact of annual value being yielded by the occupier to the proprietor. If it were not so, property occupied by persons of low degree would be exempt from rate, and would, in consequence, yield a higher proportion of rent than other property; thereby giving the landlord an undue advantage.

Poor-rates sonal tax in respect

are a per

The tax is personal in respect of the visible estate of the inhabitants; and any person refusing or neglecting to pay his assessment, after being legally demanded, perty.

of real pro

Personal property rateable.

Personal property

rated.

is liable to have the amount levied by distress and sale of his goods and other personal property.

By the term "inhabitant," the statute is construed to imply personal as well as real property; because the inhabitant of any parish, who occupies no real property within it, could not be taxed according to his ability, unless his personal property were included. But the law is, in general, evaded in this respect, by the general concurrence of the inhabitants. The rating of personal not usually property is attended with great difficulties, and liable to much discussion and litigation. Its annual value is easily misrepresented by the occupier, and the rate would require alteration as often as any alteration took place in his circumstances. The attempt to ascertain increased capital and stock in trade would be very obnoxious to tradesmen, who, in general, are anxious to prevent their private affairs from being publicly exposed. For these, and other obvious reasons the rate is commonly confined to the annual value of real property, imposing