As this last enactment includes, in similar terms, appeals against accounts of parish officers and against poor's rates, the same general rules govern the notice and trial of both. We have only, therefore, to notice a few points peculiar to the appeal against the accounts of parish officers.

The accounts of overseers must be examined and allowed by two justices under the statutes, before they become the subjects of appeal (q)•

To what Sessions Appeal must be made—and herein of Notice of Appeal, &c.]-The appeal must be to the next practicable sessions after such allowance and publication by deposit with the parish officers for public inspection, and after that fact of depositing bond fide made known (r); for 17 G. II. c. 38, s. 4 repealed 43 El. c. 2, s. 6, as to the time of appealing against overseers' accounts, poor's rates, and appointments made by justices under 17 G. II. c. 38, s. 3, of overseers in lieu of those who die, remove from the parish, or become insolvent during their year of office (s); but, like those appeals, it may be respited till the ensuing session, if reasonable notice of appeal be not given (t). Where the accounts were delivered to the succeeding parish officers too late to enable them to appeal to the next session, e. g. on the first day of that session, it was held that the appeal might be entered and tried at the session next ensuing. And if, in the interval, no proper notice of appeal is given, the session may, notwithstanding, if they see fit, respite the hearing till the next session; and if they do so, the court above will not interfere by mandamus (u). Again, if the allowance did not take place till the last day for giving notice of appeal for the next session, and was not then known to the appellant, he may enter and try his appeal at the session next ensuing (v). The notice of appeal must be in writing, signed by the party giving it, or, as it seems, by his attorney, if expressed to act as such (w); and must set out not only the items objected to, but the nature and grounds of the objections which form the particular causes of appeal against them (x). But the notice need

(g) R. v. Whitear, 3 Burr. 1365.

(r) R. v. Watts, 7 Ad. & E. 461, 469, approving R. v. Thackwell, 4 B. & Cr. 62. See R. v. Worcestershire (Justices), 5 M. & S. 457; R. v. Berkshire (Justices), 1 Bott, 308.

(8) R. v. Thackwell and others, 4 B. & Cr. 62; R. v. Worcestershire (Justices), 5 M. & S. 457; R. v. Dorsetshire (Justices), 15 East, 200.

(t) 17 G. II. c. 38, s. 4 enacts, respecting this appeal when lodged at the next sessions, that "if it shall appear to

not state the appellant to be a parishioner or aggrieved, though we have seen that proof at the hearing that he was a stranger, without personal interest in the correctness of the accounts, would defeat the appeal (r). If the parish money has not been received or disbursed by churchwardens, but by the overseers alone, and the accounts are made up and passed in their names only, the notice of appeal may be directed to the overseers only, and will be good though the appeal is afterwards entered as against the churchwardens as well as the overseers (y). But it would be advisable to direct the notice to the parties whose accounts are appealed against, naming them, and adding "now or lately" churchwardens and overseers, according to the fact, and to deliver or leave it at the places of abode of all or any two of them (z).

Hearing of Appeal against Parish Officers' Accounts.]—At the hearing, after proof or admission of service of notice, the respondents usually begin.

Waiver of Notice of Appeal.]—The sessions, "with consent" of the overseers, signified by them or their attorney in open court, may hear the appeal, though no notice has been given, and may decide on grounds of appeal not stated in the notice (a). But a written consent to admit certain facts in order to waive objection to a notice bad on the face of it, will not give the sessions jurisdiction to try the appeal, unless signed in open court by the respondent's attorney (6). A balance sheet is not a sufficient "account" within 17 G. II. c. 38, s. 1, for it will not show what sums have been rated and not received (c).

What Sums should be allowed and disallowed to Parish Officers in their Accounts.]—Payments, charges, or allowances, made by overseers, and charged on the rates contrary to 4 & 5 W. IV. c. 76, or at variance with any rule of the poor-law commissioners, must be disallowed (d). Again, (except on sudden and emergent occasion,) they are liable to 51. penalty for charging the parish with money given to its poor, not being registered in the parish books as entitled to receive collection (e); and such items should be disallowed.

(x) R. v. Somersetshire (Justices), 7 B. & C. 681, n.

(y) R. v. Norfolk (Justices), 2 B. & Adol. 944.

(z) Ibid. 17 G. II. c. 38, s. 4; 41 G. III. c. 23, s. 4.

(a) 41 G. III. c. 23, s. 5.

(b) R. v. Somersetshire (Justices), 2
B. & C. 856, S. C.; 4 D. & R. 480.
(c) See R. v. Worcestershire (Jus-
tices), 3 D. & R. 299.

(d) 4 & 5 W. IV. c. 76, s. 89.
(e) 9 G. I. c. 7, s. 2.

So charges for a salary paid to one of the overseers themselves (ƒ), or for poundage paid to a collector employed by them pursuant to a resolution of a vestry (g), or for defending an appeal against the accounts (h), cannot be allowed. So payments made to induce the marriage of a pregnant female, seem unsanctioned by any law for relief of the poor (i). We have seen that the expense of a prosecution for assaulting a constable in execution of his duty cannot be allowed in parish accounts (j); and it seems that a rate voted by vestry for the purpose of meeting past disbursements, and applied to that retrospective purpose, may be disallowed on the accounts, if the objection does not appear on the rate itself (k): but overseers may take credit in their accounts for payments which they are called on by legal process or order, or by statute, to make; as, for instance, for payments in relief of the poor under 43 El. c. 2, 22 G. III. c. 83, and 41 G. III. c. 9; for county rate (1); for an assistant overseer (m); for sums legally paid to constables (n), or as premiums with parish boys apprenticed to the sea service (o), or for providing work for children, for indigent parents, and for persons having no means of livelihood (p); or for money retained to reimburse themselves sums advanced by them within the year for relief of the poor (q), while there was no rate, or during an appeal brought to quash the whole rate (r); or for monies paid to recoup advances by a preceding overseer, in respect of rates in arrear to him at the expiration of his office (s). Several of the above acts expressly direct overseers to charge these sums in their accounts. So they may take credit for their bare expenses (t), and, as it seems, for law expenses incurred with concurrence of the vestry (u).

(j) R. v. Bird et al. 2 B. & Ald. 522. Ante, p. 675; and R. v. Fowler and others, 1 Ad. & Ell. 836.

(k) R. v. Sillifant, 4 Ad. & E. 354. Case of a church rate, cited 1 P. & D. 625; 9 Ad. & E. 872.

(1) 12 G. II. c. 29, s. 2.

(m) 59 G. III. c. 12, s. 7. This charge had been disallowed before this act, though sanctioned by a vestry, R. v. Welsh, 1 Bott, 231; 4 Doug. 236; and see R. v. Gwyer and another, 2 Ad. &

Ell. 216; 4 N. & M. 158, S. C.; ante,
p. 631.

(n) 18 G. III. c. 19, s. 3, 4.
(0) 2 & 3 A. c. 6, s. 2.

(p) 43 El. c. 2.

(q) R. v. Goodcheap, 6 T. R. 159. (r) 41 G. III. c. 23, s. 9. See Tawney's case, Salk. 531; R. v. Rotherhithe, 8 Mod. 338.

(s) 17 G. II. c. 38, s. 11.

(t) Per Aston, J., in R. v. Ashburnham, 2 Nol. P. L. 443, 462, n.

(u) See ante, p. 675; and 4 Vin. 530, MS. The instructions of the poorlaw commissioners to overseers respecting allowance of their accounts, afford much information on the subject. They bear date, 1 March, 1836..

Z Z

No justice, rated as occupier or inhabitant in the parish or township, can vote in determining the appeal (v); or even on the question whether a case shall be granted for the opinion of the court above (w).

Judgment, Costs, &c.]-If, on the hearing, the respondents do not sustain the propriety of each item to the satisfaction of the court, the judgment is, that particular items be disallowed or diminished, and that the balance becoming due thereupon from the respondents be paid over to their successors in office, the then overseers. Their judg ment may also proceed to award reasonable costs to the successful party, in the same manner that they are empowered to do in settlement appeals, by 8 & 9 W. III. c. 30 (x). If the sessions disallow items, but omit to order the balance which remains due to be paid over, two justices out of sessions have power to order its payment under 43 El. c. 2, s. 4, and 17 G. II. c. 38, s. 3, as if there had been no appeal; and if they refuse to do so, will be compelled by mandamus (y).

Appeal against the Disallowance of Overseers' Accounts.]-By 50 G. III. c. 49 (z), power was conferred on justices in special sessions to strike out and altogether disallow, or reduce, as they see fit, items charged in an overseer's account; a power which they had not previously enjoyed. By that act it is provided, that in all cases where any such account is required to be made and yielded, and to be signed and attested as aforesaid, by virtue of the aforesaid last recited act, every such account should be submitted by the churchwardens and overseers to two or more justices of the peace of the county, dwelling in or near the parish or place to which such account shall relate, at a special sessions for that purpose to be holden within the fourteen days appointed by stat. 17 G. II. c. 38, for delivering in such account; and the justices shall, and they are hereby authorized and empowered, if they shall so think fit (a), to examine into the matter of every such

(v) 16 G. II. c. 18, s. 3.

(w) R. v. Gudridge, 5 B. & C. 459. (x) 17 G. II. c. 38, s. 4.

(y) R. v. Carter and others, 4 T. R.

246.

(z) Sect. 1.

(a) These words make it imperative on the justices to examine, and, if neces

sary, disallow or reduce the accounts, when any part of them is objected to by any rated inhabitant at the special sessions; and if, after such objection, they sign and allow them without examina tion, a mandamus will go to compel it, Reg. v. Cambridge Justices (Fordham parish), 8 D. P. Č. 89.

account, and to administer an oath or affirmation to such churchwardens and overseers of the truth of such account, and to disallow and strike out of every such account all such charges and payments as they shall deem to be unfounded, and to reduce such as they shall deem to be exorbitant, specifying upon or at the foot of such account every such charge or payment, and its amount, so far as such justice shall disallow or reduce the same, and the cause for which the same was disallowed or reduced; and it shall be lawful for such two or more justices, and they are hereby required to signify their allowance and approbation of any such account under their hands, and to sign and attest the caption of the same at the foot of such account, in manner directed by 17 G. II. c. 38, s. 1.

By another clause of 50 G. III. the special sessions may grant warrant to parish officers to levy a balance due from their predecessors by distress; and after granting it, they have no right to suspend its execution on account of a doubt whether the balance had been correctly ascertained (b).

The clause giving an appeal is as follows (c):-" If any such churchwardens and overseers, or any of them, shall feel themselves, himself, or herself aggrieved by the disallowance or reduction of any such charges or payments, and be desirous of appealing against any order in that respect, made by any such two or more justices of the peace, it shall and may be lawful for him, her, or them to enter an appeal against such order at the next general or quarter sessions (d) to be holden next after the tenth day from the making of such order, he, she, or they having first paid or delivered over to the succeeding churchwardens and overseers such sum and sums of money, goods and chattels, and other things, as, on the face of the account which shall have been submitted by him, her, or them to such two or more justices in manner aforesaid, shall appear and be admitted to be due and owing from him, her, or them, or remaining in his, her, or their hands, and having also entered into a recognizance, before one or more such justice or justices before whom such recognizance shall be acknowledged, in not less than double the sum or value in dispute, to enter such appeal at such next general or quarter sessions, and abide

(b) Barons v. Luscombe, 3 Ad. & E. 589; and quære, if the arrear had not existed, viz. if the balance had not been paid before the warrant was signed.

(c) Sect. 2.

(d) See R. v. London (Justices), 15 East, 632.

z z 2