« PreviousContinue »
1862. The QUEEN
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
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.
END OF TRINITY TERM.
IN D E X.
tained by the plaintiff against the de-
fendant in the Supreme Court of New
judgment was erroneous according to
the law of New York, and was liable to
be reversed, and that he was prosecu-
then pending ; and he set out the record
of the proceedings in the original suit
there, by which it appeared that the
cause had been referred by order of the
Court, not to a private arbitrator selected
by the parties, but to an officer of the
Court directed to ascertain the facts, who
found certain facts, with a certain con-
clusion of law from them, and judgment
ALE HOUSE LICENCE.
See Licence, Ale House.