if sufficient notice of appeal has not been previously given, or if any other sufficient reason appear to postpone the hearing, the court may and ought to respite it to the following session (p); and where it was the practice of a session to allow appeals against poor's rates to be entered as matter of course at the session immediately following the publication, though there had been sufficient time for giving notice of appeal, and preparing for trial at that session, and an appellant had acted on that practice, the court of king's bench declined to sanction the refusal of the sessions to hear the adjourned appeal (g). But it would be desirable if the justices in session would adopt the recommendation of Lord Tenterden in that case, and cause it to be understood, that an appeal against a poor's rate, in the speedy decision of which the public have a deep interest, will not be adjourned as matter of course, but only on its appearing that the rate was made so late that due notice of appeal against it could not be given, viz. for the first session after the publication, or that there is other reasonable ground for adjourning the trial, e. g. the unavoidable absence of a material witness (r).

SECTION II.

OR THE CONDITIONS OF APPEAL AGAINST POOR'S RATES ;-AS NOTICE, PARTIES TO THE APPEAL, &c.

Notice of Trying respited Appeal against a Poor Rate.]—Although an appeal against a poor's rate may be received by the sessions and adjourned, (i. e. entered and respited,) without the previous notice required by the sessions' practice to be given to the other side, it cannot be heard and adjudicated on, except by consent of the parties, without proof of due service on the respondents of such a notice for trial at the second sessions; and if it has been once previously respited, it may be altogether dismissed for want of such service (s).

(p) 17 G. II. c. 38, s. 4. See R. v. Gloucestershire (Justices), Doug. 191; and R. v. Shropshire (Justices), 7 East, 549.

(q) R. v. Wills (Justices), 8 B. & Cr. 380.

(r) See per Lord Tenterden, in R. v. Wills, 8 B. & C. 384, 385. The case of an order of removal in which, by 9 G. I. c. 7, s. 8, the justices are to adjourn

the appeal, is only by way of example : other cases may occur in which it may be equally fit to do so, S. C.

(8) 41 G. III. c. 23, s. 5; Anon. Trin. 6 G. I.; 1 Salk. 315. The power of the court on the subsequent hearing remains as it was antecedent to the statutes 9 G. I. c. 7, and 17 G. II. c. 38, and as it existed at the time of this decision, 2 Nolan's P. L. 534, 4th edit.

Requisites of Notice, and Grounds of Appeal.]-By the express provisions of 41 G. III. c. 23, s. 4, this notice must be in writing, "signed by the person or persons giving the same, or his, her, or their attorney, on his, her, or their behalf;" and must specify" particular causes or grounds of appeal," on which he proposes to rely. Thus, if the ground of appeal be that particular persons are omitted, they must be specified in it by name (t). So imperative is this rule, that a rate cannot be quashed for a material defect apparent on the face of it, e. g. for not describing the property in respect of which the party is rated, unless it be stated in the notice as a ground of appeal (u).

The notice must be given by the party "grieved by the rate or assessment, or having any material objection to any person or persons being put on or left out of such rate or assessment, or to the sum charged on any persons therein " (v). Nothing prevents persons grieved by the same rate from joining in the same appeal, whether their grounds of appeal be the same or different (w). If the appellant show on the face of his notice of appeal a material objection to the rate, it is sufficient, though he does not in terms allege that he is a party grieved, or a rated inhabitant; but if on the trial of the appeal he appears to be a mere stranger, the sessions may refuse to hear him (x). The respondents in an appeal against a rate, are the churchwardens and overseers of the parish, and the justices who allowed the rate with any other persons who are contended to be underrated, or mproperly omitted from the rate (y).

Time of giving Notice.]-No time is specified by the statute as that which must elapse between the service of the notice and the hearing of the appeal. The statute requires reasonable notice, and leaves each court of quarter sessions to lay down a reasonable rule for its own guidance; about seven or eight days is the usual interval.

Service-and Waiver of Notice of Appeal.]-This notice must be" delivered to or left at the places of abode of the churchwardens and overseers of the poor of the parish, township, vill, or place, or any

(t) 1 Bott, 274; 41 G. III. c. 23, s. 6. (u) R. v. Bromyard, 1 B. & C. 240. See R. v. Brooke, next page; but the parties may consent to waive notice of most other grounds of appeal. See 41 G. III. c. 23, s. 5, next page.

(v) 17 G. II. c. 38, s. 4.

(w) R. v. Sussex (Justices), 15 East,

206; R. v. White, 4 T. R. 771.

(x) So decided on an appeal against overseers' accounts given by the same words and section, 41 G. III. c. 23, s. 4; R. v. Somersetshire (Justices), 7 B. & C. 681.

(y) 2 Ad. & El. 370, see next page.

two of them" (z); and if the appeal be brought, " because any other person or persons is or are rated or assessed in such rate or assessment, or is or are omitted to be rated or assessed therein, or is or are rated or assessed, in any such rate or assessment, at any greater or less sum or sums of money than the sum or sums at which he, she, or they ought to be rated or assessed therein, or for any other cause that may require any alteration to be made in any rate or assessment with respect to any other person or persons," then the person so appealing for the causes aforesaid, or any of them, shall give such notice of appeal in writing as herein-before mentioned, not only to the churchwardens or overseers of the poor, or any two or more of them, but also to the other person or persons so interested or concerned in the event of such appeal as aforesaid (a).

This direction makes it imperative on an appellant to serve a proper notice of appeal on every party whom he contends to have been underrated, or improperly omitted from the rate (b). But if the ground of the complaint is that the appellant is overrated in respect of all the other parties rated, it is unnecessary to give notice to them, for the alteration sought is only the diminution of the assessment, and the rest of the rate remains entire (c).

But proof of the notice of appeal may be waived; for, "with the consent of the overseers, signified by them or their attorney in open court, and with the consent of any other person interested therein, the said court of sessions may proceed to hear and decide upon such appeal, although no notice thereof shall have been given in writing, and with like consent may hear and decide on grounds of appeal not stated or mis-stated in such written notice, where any notice shall have been given in writing" (d). Again, if the appeal was respited at the instance of the respondents, the appellant cannot be afterwards called on to prove his notice of appeal (e). The following is a

Form of a Notice of Appeal against a Poor-Rate (ƒ).

To J. M. churchwarden, and to W. P. and J. H. the late overseers, and H. A.

(z) 41 G. III. c. 23, s. 4. See 6 Ad. & El. 877.

(a) 41 G. III. c. 23, s. 6.

(b) R. v. Brooke, Bart. 9 B. & C. 915; 4 M. & R. 719, S. C., overruling as to this point R. v. Maddern, 1 T. R. 627. See R. v. Berks (Justices), Douglas on Elections, 132; R. v. Bromyard, 8 B. & C. 240; 2 Man. & Ry. 280; R. v. Suffolk (Justices), 1 B. & Ald. 644,

and W. P. the present overseers of the poor of the parish of C. in the county of N. and to each and every of them. To A. B., C. D. I do hereby give you notice that I intend at the next general quarter sessions of the peace to be holden in and for the county of N. at N. on Thursday the 13th day of April instant, to enter and try an appeal, [or, if the appeal has been already entered and respited, "to try a certain appeal lodged and entered at the last general quarter sessions of the peace holden at N. aforesaid, in and for the county aforesaid,”] against a certain rate or assessment intituled [copy the title of the rate], for the following (amongst other) particular causes and grounds of appeal:

1st. Because the said rate or assessment has not been made, published, and allowed in due course of law.

2nd. Because the rate is made for other purposes than for the relief of the poor. 3rd. Because I am assessed at too large a sum in an unfair proportion, in comparison with the sum and proportion assessed on A. B., C. D. or one of them.

4th. Because I am assessed at a greater sum than I ought to be assessed at. 5th. Because the persons herein-before named, or some of them, are assessed at less sums than they ought to be assessed at.

6th. Because the said persons are not assessed at all for lands and houses which were in their occupation when the said rate was made.

7th. Because the said persons, or some of them, are not assessed to the full value of their local visible property within the said parish.

8th. Because I am assessed for property which was not in my occupation at the time of the making the said rate, and for other property which is not liable to be assessed to the relief of the poor.

9th. Because it does not sufficiently appear on the said rate what persons thereby assessed are charged.

10th. Because certain persons are assessed for parts of certain farms, houses, and lands, but such parts are altogether uncertain and indefinite.

11th. Because it does not appear whether the persons assessed are charged as occupiers of land, &c. or as inhabitants.

12th. Because the profits of the property, for which I am assessed, are devoted to public purposes, and there is no beneficial occupier.

13th. Because I am not an occupier of any land, house, tithes impropriate, propriation of tithes, coal mine, or valuable underwood in the said parish.

14th. Because it does not appear in and by the said rate or assessment in respect of what property the said rate is made and assessed on me, the appellant.

And lastly, Because the rate and assessment is, in other respects, illegal, unequal partial, oppressive, and unjust.

And I hereby give you the said churchwardens and overseers notice, to produce at the hearing of the said appeal the said pretended rate or assessment, and all other rates and assessments made for the relief of the poor of the said parish for the twenty years last preceding the date hereof; likewise certain valuations made by J. L., J. C., and T. B. some or one of them, and every other valuation made by the direction of any vestry or any churchwardens and overseers of the said parish; and that you, A. B. C. and D. respectively produce all deeds, leases, agreements, admis

sions, and other documents respecting or concerning the premises, for which you, and each of you, are jointly or severally rated or assessed, or appear so to be, in and by the said rate or assessment, or omitted to be, therein rated or assessed. Witness my hand, this 10th day of April, 1829.

R. B. B.

SECTION III.

OF THE GROUNDS OF APPEAL AGAINST POOR-RATES.

This subject embraces the whole Law of Rating.]—The consideration of the grounds of appeal against poor-rates necessarily involves the consideration of the whole law under which poor-rates are made ;of the parties by whom they must be made; of the purposes for which they may be made; of the subject-matters in respect of which and the parties on whom the assessment of them must be imposed; of the proportions which should be observed in making them; and of the forms according to which they must be made, published, and allowed. To enter into all the details, and to present all the distinctions applicable to this branch of the law, would be far beyond the compass of this work; but it is proposed to state the principles by which each division of the subject is governed, and to elucidate them by the most recent examples.

43 Eliz. c. 2, s. 1, the Test of the Law on this subject.]—Although the enforcement of contributions for the relief of the poor may be traced to very early times, the present system of rating is entirely governed by the 43 Eliz. c. 2, s. 1, which may, therefore, be regarded as the test to which all questions of rating must be referred. By that statute it is enacted, "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 of the same county, whereof one to be of the quorum, dwelling in or near the same parish or division where the same parish doth lie, raise weekly or otherwise, by taxation of every inhabitant, (g) parson, vicar, and other, (h) and of every occupier of lands, houses, tithes impropriate, propriations of tithes, coal mines, or saleable underwoods in the said parish, in such competent sum and sums of money as they shall think fit, a convenient stock of flax, hemp, wool, thread, iron, and other necessary ware and stuff, to set the poor on work and also competent sums of money for and

(g) Viz. dweller. See Sir Antony Earby's case, 2 Bulstr. 354, cited by Alderson, B., 2 Q. B. 883.

(h) See 4 B. & Cr. 957, judgment of Bayley, J. Also 2 Q. B. 882.