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1862. The QUEEN

Overseers of


follow the rateable value from time to time as the words seem to import. It appears to be more just that the places should contribute as the population varies and the rateable value falls and rises ; and this is in effect the same provision as is made for the common case of one parish by the earlier clauses of the Act.

The Act saying that the Burial Board, as we think from time to time, are to apportion the expenses to be borne by the two places in proportion to the value of the property in each as rated to the relief of the poor, the mode adopted seems to us to be right, as the Board has so apportioned the necessary sum, and then the machinery of the earlier Act as to giving the certificate and requiring the overseers to pay the money seems to apply.

It was said indeed by Mr. Lush that there were to be two modes of taxation, and that the sums to meet the expenses of providing or buying a burial ground and of paying the mortgage monies, though falling upon the rates, were to be raised in a different manner from the ordinary expenses of maintaining, &c. the burial ground. We see however no distinct machinery given for this purpose, and we do not see why all the expenses, whether to meet the necessary expenditure for maintaining the burial ground, or for the purpose of meeting the interest on money borrowed, should not be raised by one tax, a much more convenient course than if two distinct taxations were to be necessary every year, the one for ordinary and the other for extraordinary expenditure, where both are alike to be paid out of the rates.

Another objection was made by Mr. Lush, that the mortgage deed was defective in charging the sum borrowed upon the future rates of the one part of the parish

1862. "he QUEEN

Overseers of

and also upon the future rates of the other part of the parish. If the view we have taken be correct, that the expenses are to be defrayed from the rates of the two places in proportion to the rateable property in each from time to time, this would seem correct; as it must be construed to mean, and its legal effect would be, to charge it on the rates of the parishes in the proportion to be ascertained from time to time according to the rateable value of the property in each.

Upon the whole, therefore, we are disposed to think that the constitution of the Board and the mode of taxation adopted in this case, carry out in the way that seems most feasible the object of the provisions of the Act; but we cannot help observing that it is impossible to come to anything like a decision which is perfectly satisfactory to our own minds, amidst such confusion as exists in the provisions of the different Burial Acts which have been referred to in the course of the argument.

For the reasons we have given our judgment is for the Crown.

Judgment for the Crown.



John Mellor, Esq., one of the Justices of this Court, received the honour of knighthood, by letters patent under the Great Seal.




tained by the plaintiff against the de-

fendant in the Supreme Court of New
See Public Health Act, I. York, the defendant pleaded that the

judgment was erroneous according to
On foreign judgment.

the law of New York, and was liable to
1. In an action on a contract where

be reversed, and that he was prosecu-
the question at issue has no relation to ting proceedings in appeal, which were
the manner of performing the contract,

then pending ; and he set out the record
or to the consequences of non-perform-

of the proceedings in the original suit
ance, and relates entirely to the effect of there,

there, by which it appeared that the
the transaction at the place where it was

cause had been referred by order of the
entered into, the liability of the defend-

Court, not to a private arbitrator selected
ant must be determined by the lex loci

by the parties, but to an officer of the
contractûs. Scott v. Pilkington. Munroe

Court directed to ascertain the facts, who
v. Pilkington, 11.

found certain facts, with a certain con-

clusion of law from them, and judgment
2. Where an action is brought on a was given accordingly in favour of the
judgment obtained in a foreign Court, plaintiff ; although the same conclusion
the pendency of an appeal in the foreign would not have followed by the English
Court against that judgment is no bar law had the same facts been found to
to the action ; although it may afford have occurred here : held, that the plea
ground for the equitable interposition of was no answer to the action. Id.
the English Court in which the action is
brought to prevent the possible abuse of

its process, and on proper terms to stay
execution. Id.

See Lease.
3. Concessum, that the judgment of a
foreign Court having jurisdiction over

the subject-matter cannot be questioned
here, on the ground that the foreign See Master and Servant, I. III.
Court has mistaken the law of its own
country, or has come, on the evidence, to

an erroneous conclusion as to the facts.
4. In an action on a judgment ob-

See Licence, Ale House.

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