actual annual expenses of conducting the business of carriers, maintenance of way, repairs of buildings, insurance, direction, rates, taxes, and other disbursements as railway owners and carriers. 5. The fair annual value of stations and buildings, rated separately from the railway. 6. An annual sum per mile for the renewal and production of the rails, sleepers, &c.

Held, that these deductions (the amount of which was for the sessions to determine) included all that was properly referable to trade, and that the sessions might fairly infer that a yearly tenant of the railway under the circumstances above stated would give the balance as rent (b).

Local acts for forming canals, docks, &c. sometimes secure the payment of the poor's-rates then yielded by the land intended to be used. In one instance the terms of the act secured those rates for all time, though the profits of occupation had been largely increased by the works (c).

Although in the case of a coal-mine, no allowance can be made for the cost of opening and furnishing it, the proper mode of rating it is at its value to demise to a tenant willing to take and to work it (d); and where the lessee of a coal-mine had improved its value by erecting a steam-engine, although he was holden liable to be rated at the increased value, it was intimated that a deduction should be made from the rent at which it would let to an under tenant, in respect of the expense of repairing and replacing the engine (e).

The rule on this head, with all its qualifications, was explicitly stated by Mr. Justice Bayley, in two cases immediately applicable to canals. The same rule is to be applied to all occupiers, whether they are also owners or not (ƒ). "The annual value would be properly estimated at the rent which a tenant would give, he paying the poor-rates and the expenses of repairs, and the other annual expenses necessary for making the subject of occupation productive; and a further deduction should be allowed from that rent, where that subject is of a perishable nature, towards the expense of renewing or reproducing it" (g). For

(b) Reg. v. Grand Junction Railway Company, 4 Q. B. 18; Reg. v. Great Western Railway Company stands for judgment on points of a similar nature. (c) Reg. v. Bristol Dock Company, 1 Q. B. 535.

(d) R. v. Attwood, 6 B. & C. 277.

R. v. Lord Granville, 9 B. & C. 188. Same principle adhered to in the case of gas apparatus, pipes, &c. Reg.

v. Cambridge Gas Light Company, in note (u).

(f) R. v. Bridgwater (Trustees of Duke of), 9 B. & Cr. 72. See 1 M. & S. 508; 9 B. & C. 163; 4 B. & Ad. 61, S. P.

(9) R. v. Lower Mitton, 9 B. & C. 819. See R. v. Oxford Canal Company, 10 B. & C. 163; R. v. Adames, 4 B. & Adol. 61; 1 Nev. & Man. 664 (a sewer

in such a case, or if the subject requires an annual expense to secure its existence, (e. g. in protecting it from floods,) an allowance ought to be made on this account; for the total annual profit is not the net annual profit, as a part must be set aside for the restoration and maintenance of the subject-matter rated. On this principle, buildings have been permitted to be rated at less in proportion than arable and other land.

The cases, especially those of more recent date, in which the principle of rating has been more fully discussed and considered, will be found to have established this rule of rating; which is, in other words, that "all lands are to be assessed in proportion to the net rent, which a tenant at rack-rent would pay, he discharging all rates, charges, and out-goings" (h). Where a property is actually demised, the rent paid is the proper criterion, unless fraud or some source of increased profits be shown as a reason for adopting a different measure of value (i); but the principle of rating is the same whether the party rated is owner and occupier, or occupier only (k).

New Parochial Assessment Act.]-The above principles of rating were followed up by the act passed in 1836 to "regulate Parochial Assessments," 6 & 7 W. IV. c. 96(7), which seeks to establish one uniform mode of rating for the relief of the poor throughout England and Wales, and to lessen the cost of appeal against an unfair rate; and enacts (m), "that from and after such period, not being earlier than 21st March, 1837, as the poor-law commissioners shall, by any order (n) under their seal of office direct, no rate for the

rate case, collecting the numerous decisions); also Reg. v. Cambridge Gas Company, 8 Ad. & E. 80, acc.

(h) See the judgment of the court of K. B. delivered by Parke, J., in R. v. Adames, 4 B. & Adol. 61, Mich. T. 1832.

(i) R. v. Chaplin, 1 Barn. & Adol. 926.

(k) 1 M. & S. 508; 9 B. & C. 163; 4 B. & Ad. 61.

(1) The clauses applicable to trying appeals against rates at special sessions, are given, ante, p. 50.

(m) Sect. 1.

(n) This Order was published and came into operation 29 Sept. 1837. It also declared that every rate made after that day should be made in the form in the schedule written thereunder, and should contain an account of every particular set forth at the head of the respective columns therein so far as the

relief of the poor in England and Wales shall be allowed by any justices, or be of any force, which shall not be made on an estimate of the net annual value of the several hereditaments (o) thereunto rated (p); that is to say, of the rent at which the same might reasonably be expected to let from year to year, free of all usual tenants' rates and taxes (9), and tithe commutation rent charge, if any; and deducting therefrom the probable average annual cost of the repairs, insurance, and other expenses, if any, necessary to maintain them in a state to command such rent. Provided always, that this enactment is not "to alter or affect the principles or different liabilities (r), if any, according to which different kinds of hereditaments (r) are by law liable (s).

By s. 2, every such rate made after the said period shall, in addition to any other particular which the form of making out such rate shall require to be set forth, contain an account of every particular set forth at the head of the respective columns in the form given in the schedule to the act annexed, so far as the same can be ascertained; and the churchwardens and overseers, or other officers whose duty it may be to make and levy the said rate, or such a number as the said churchwardens and overseers, or other officers as are competent to the making and levying of the same, shall, before the rate is allowed by the justices, sign (t) the declaration given at the foot of the said form; and otherwise the said rate shall be of no force or validity (u). Provided

5 & 6 W. IV. c. 96, s. 1; and was disregarded in Q. B. in Reg. v. Fordham (Inh.), 11 Ad. & E. 73; S. C. 3 P. & D. 95. Poor law commissioners have no power to direct the clerk appointed by them to watch a Gilbert's act union, to collect statistical information, Reg. v. Poor Law Commissioners (All Stonefield Union), 11 Ad. & E. 570.

(0) Though hereditaments is the word used in this act, the spirit of its provisions applies more to corporeal hereditaments, as lands and houses, than to other rateable matters, (see 12 Ad. & E. 408) it is accordingly placed here. Incorporeal hereditaments not expressly named in 43 El. c. 3 (as tithes, &c. are) are not rateable to the poor, Chanter v. Glubb, 9 B. & C. 479; 4 M. & R. 334, S. C. See 2 B. & C. 713; 2 M. & R. 378; 8 B. & C. 327; and Reg. v. Capel, post.

(p) As we have seen, p. 671, that the poor's rate is not on the land, this is very incorrectly framed, 12 Ad. & E. 407.

(9) As to what have been considered

landlord's taxes of sewers' rate and land tax, see 4 B. & Adol. 61; 8 East, 386.

(r) See 12 Ad. & E. 412, and that lands and houses may be rated in different proportions to their annual rents, and that houses and collieries may be classed together. See 9 B. & C. 165; R. v. Tomlinson; also 4 B. & Adol. 61; 9 B. & C. 166.

(s) It seems that this proviso has little, if any, operation. It has been attempted to apply it to some special modes of rating provided by local statutes, but not very successfully, per Lord Denman, Reg. v. Capel, post, p. 687.

(t) Strictly speaking, signing means "subscribing," per Lord Ellenborough, Schneider v. Norris, 2 M. & Sel. 289. See Stokes v. Moor, 1 Cox's Chanc. Cas. 219. Lemayne v. Stanley, 3 Lev. 1; 1 Vict. c. 26, s. 9; 3 Atk. 503; 2 B. & P. 239; 1 Esp. 190; 2 M. & W. 659. Either in writing or printing, &c. 2 M. & S. 288.

(u) These words, "of no force," &c.

always, that nothing herein contained shall be construed to prevent the owners of tenements from compounding for the rates to be assessed on the same, in such manner as they were by any statute or statutes enabled to do before the passing of this act, so that the gross estimated rental of the hereditaments compounded for be entered on the rate in the proper column.

By s. 3, the poor-law commissioners may order a survey and new valuation of the property in the parish, if they see fit (x).

THE SCHEDULE TO WHICH THE ACT REFERS IS AS FOLLOWS.

Form of Rate (y).

An Assessment for the relief of the poor of the parish of

in the county of

and for other purposes chargeable thereon according to law, made this day of

Arrears

A. D.

after the rate of

pence in the pound.

No. due, or if
Excused.

Occupier. Owner.

tion of Name or Property Situation of rated. Property.

Esti-
mated mated
Extent. Rental.

Esti

Declaration of Overseers and Churchwardens.

We - do declare the several particulars specified in the respective colum ns of the above rate to be true and correct, so far as we have been able to ascertain them; to which end we have used our best endeavours.

apply solely to default in "signing." The declaration at the foot of the schedule provided by the act; so that no rate can be quashed for not exactly corresponding with the form there prescribed, e. g. by not numbering the properties, or for omitting names of occupiers, &c.: -nor, à fortiori, for not filling up the six additional columns introduced by the poor-law commissioners into the form of rate circulated by them, Reg. v. Fordham (Inh.), 11 Ad. & E. 73; 3 P. & D. 95, S. C.

(x) If a poor's rate made by parish officers under 6 & 7 W. IV. c. 96, on

THOMAS JONES, Overseer.

JOHN THOMAS [Churchwarden, &c. &c].

the net annual value of the property rated, differs from the survey and valuation made under sect. 3, by order of the poor-law commissioners, the justices cannot refuse to allow it on that ground alone, Reg. v. Yarborough (Earl) and others, 3 P. & D. 491; 12 Ad. & E. 416. The latter valuation does not bind parish officers, but may be a guide to them.

(y) The act does not lay down this as the only form of rate, 12 Ad. & E. 411, per Cur. Reg. v. Capel.

(z) Viz. 11-12ths of the gross estimated rental.

The other subject-matters named in 43 El. c. 2, s. 1, in respect of whose existence within a parish the respective occupiers are liable to be rated, are Tithes, Coal-mines, and Saleable Underwoods.

"Parson, Vicar, and every Occupier of Tithes Impropriate, and Propriation of Tithes."]-The "occupier of tithes " is rateable in respect of them, whether, being parson or vicar, or lay impropriator, he retains them in his own hands, or letting them without deed under seal, suffers them to be retained by the landholders (a): or if, being immediate lessee of the tithe-owner, he holds by deed under seal, or by statute (b).

If tithes are extinguished by statute, and a corn rent is given instead, the rector is rateable for it, but is entitled to deduction in respect of land-tax and ecclesiastical dues (c). Where, by an act of a like nature, the tithes were not extinguished, but transferred to the occupiers, who were directed to pay an annual rent instead, they were held rateable for them, and not the vicar for his rent (d). Rent charges payable to incumbents in lieu of tithe under the tithe commutation act, are subject to all parochial rates and assessments, in like manner as the tithes commuted for were theretofore subject to them (e); and have been held rateable on their net annual value without the deduction made by the proviso in the parochial assessment act, to the owners of other property in the parish for annual cost of repair, insurance, &c. (f). An incumbent receiving composition in lieu of small tithe (i. e. a hereditament), is held rateable on such receipt in the same way as an occupier of land, i. e. on such a sum as the composition might be reasonably expected to let for from year to year, free of the usual tenant's rates and taxes, and deducting the ecclesiastical dues payable in respect of it (ƒ).

(a) 16 Viner, 427; Chanter v. Glubb, 9 B. & Cr. 479; 4 M. & Ry. 334 (remarked on 2 Q. B. 884); Bird v. Higginson, 2 Ad. & Ell. 160, 696; 4 N. & M. 505. See Stra. 925; R. v. Lambeth (Inh.), cited by Lord Tenterden, 9 B. & Cr. 481.

(b) See last note. Sub-lessees of tithe are not rateable, R. v. Lambeth, Stra. 524; 8 Mod. 61, S. C. See per Patteson, J., in R. v. Wilson, 5 N. & M. 119.

(c) First point held in R. v. Joddrell, 1 B. & Adol. 403; R. v. Boldero, 4 B. & C. 467; R. v. Wistow (Inh.), 6 N. & M. 567; 5 Ad. & Ell. 250; R. v. Nockolds, 1 Ad. & E. 245; 3 N. & M. 334.

(d) R. v. Great Hambleton, 1 Ad. & Ell. 145. Sometimes such a corn rent

is made "free from taxes and deductions," and thereby from tithe, Mitchell v. Fordham, 6 B. & Cr. 274; 9 D. & R. 335, S. C.; Chatfield v. Ruston, 3 B. & Cr. 863; 5 D. & R. 675, S. C.

(e) 6 & 7 W. IV. c. 71, s. 69. See s. 70.

(f) Reg. v. Capel, 4 P. & D. 87; 12 Ad. & E. 382. So held, notwithstanding the proviso in the parochial assessment act (p. 685): and though occupiers of other hereditaments were not rated on the full value of their lodgings, or their net profits, but only on the rack rents, viz. the landlord's profit. The second point held in R. v. Joddrell is thus controverted.