this Act (d) shall think himself aggrieved by such assessment, on the ground that such assessment includes any property for which he is not rateable under this Act, or that it assesses his rateable property beyond its full and fair annual value (e), or that any person or persons is or are omitted out of such assessment, or that the property of any person or persons is assessed below its full and fair annual value, the person so aggrieved may appeal to the next court of general or quarter sessions which shall be holden for the county, corporation, or franchise in which the cause of appeal shall have arisen, not less than twentyone days after public notice of such assessment shall have been given as herein-before mentioned (f); provided that the person so intending to appeal shall give to the said board a notice in writing of such appeal, and of the cause and matter thereof, ten clear days at the least before such sessions, and shall also, within three days after his notice of appeal, enter into a recognizance before some justice of the peace of the county, corporation, or franchise, with two sufficient sureties, conditioned to try such appeal at the said sessions, and to abide the order of the court thereupon, and to pay such costs as shall be by the court awarded;

(d) To be entitled to appeal it will be necessary that the person shall have paid the amount of rate charged upon him; but if he succeeds in his appeal, he will be entitled to have the money which he may have paid in excess repaid to him.

(e) As to the property liable to be rated, and the mode of ascertaining its full and fair annual value, see note to section 59.

(f) If the court of general or quarter sessions be held within twenty-one days after the notice required by section 60 has been given, it is difficult to see in what way an appeal against the assessment could be prosecuted; it could not be heard at that sessions, and the following sessions would not be the next sessions holden after public notice of the assessment had been given.

and in case such person shall appeal on the ground that any person or persons is or are omitted out of the assessment, or that the property of any person or persons is assessed below its full and fair annual value, the party so appealing shall not only give such notice. of appeal to the said board, and enter into such recognizance as aforesaid, but shall also give a like notice of appeal to the person or persons so interested in the event of such appeal as aforesaid, and shall enter into a like recognizance within the times herein-before respectively mentioned; and the person or persons so interested shall, if he or they shall desire it, be heard upon the appeal;

The assessment may be altered to relieve the appellant, without altering any other part of it.] and the justices of the peace at such sessions, or some adjournment thereof, upon due proof of the notice having been given, and of the recognizance having been entered into as aforesaid, shall hear and determine the matter of the appeal in a summary manner, and shall make such order therein, with or without costs to either party (g), as the said justices shall think proper; and in case the said justices shall think the appellant entitled to relief, they shall order the assessment to be amended in such manner as may be necessary for giving him relief, and shall also order any money paid by him which he was not liable to pay to be returned to him; and in case he shall have appealed on the ground that any person or persons is or are omitted out of the assessment, the said justices may order the name or names of such person or persons to be inserted in the assessment, and to be therein rated at

(g) That is, the appellant or the respondent, whether the latter be a person assessed or omitted from the assessment, or the general board of health.

such amount as they shall deem just; and in case the appellant shall have appealed on the ground that the property of any person or persons is assessed below its full and fair annual value, the said justices may order the amount at which such person or persons is or are rated in the assessment to be altered in such manner as they shall deem just; and the proper officer of the court shall in each of the cases aforesaid forthwith amend the assessment accordingly, but the assessment shall not be quashed or altered with respect to any other persons named therein; and the determination of the justices at any such sessions or adjournment shall be final and conclusive.

SECT. 63. Accounts to be kept.] And be it enacted, that the said board shall cause books to be provided and kept, and full and correct accounts to be entered therein of all fees, payments, rates, and other monies received, levied, and recovered by the said board, and of the application thereof, distinguishing the times and purposes when and for which monies were received and paid;

Books may be inspected.] and the rate-payers and every mortgagee under this Act may at all reasonable times inspect and take copies of or extracts from such books, without fee or reward;

Penalty for refusing inspection.] and any clerk or other person having the custody of such books who shall not, on any reasonable demand (h) of any such rate-payer or mortgagee as aforesaid, permit him to inspect such books, or to take such copies or extracts as aforesaid, shall for every such offence, on summary

(h) A "reasonable demand" would be a demand made within the usual office hours. The rate-payer would not be bound to give a reason for his demand.

conviction thereof before two justices of the liable to a penalty not exceeding five pounds;

peace, be

Balancing accounts.] and the said board shall, in the month of January in each year, cause their accounts to be balanced up to the thirty-first day of December of the preceding year;

Annual statement.] and the said board shall cause a full statement and account to be drawn out of the amount of all contracts entered into, and of all monies received and expended, by virtue of this Act, during such preceding year, under the several distinct heads of receipt and expenditure, and also of all arrears of rates and other monies then owing to the said board, and of all mortgages and other debts then owing by the said board;

Public notice of statement.] and the said board shall give public notice, by advertisement to be inserted not less than twice in each of two daily morning newspapers circulating in London and Westminster, that such statement and account is prepared and ready for the inspection of the rate-payers and mortgagees, and of the day fixed for auditing the accounts (i);

Statement, &c. to remain at the office for inspection.] And the said board shall allow such statement and account to remain for inspection at their principal office; and every such rate-payer and mortgagee may at all reasonable times before the day of audit inspect such statement and account, and compare the same with the books and documents relating thereto in the possession of the said board, on payment of a fee of one shilling for each inspection.

(i) See section 66 and note as to the accounts being audited by the commissioners for auditing public accounts. Who is to fix the day for auditing the accounts, whether those commissioners

SECT. 64. Certain clauses of 10 & 11 Vict. c. 65, incorporated with this Act.] And be it enacted, that the clauses of the "Cemeteries Clauses Act, 1847," "with respect to exclusive rights of burial and monumental inscriptions in the cemetery" (k), and "with respect to the protection of the cemetery," (k) shall be incorporated with this Act; but for the purposes of this Act the expression "the bishop of the diocese" where used in the said clauses "with respect to exclusive rights of interment and monumental inscriptions" shall mean the bishop of London; (1) and for the purposes of this Act the expression "the company" where used in the "Cemeteries Clauses Act, 1847," shall mean "the General Board of Health," and the expression "the clerk" where used in such Act shall include "the assistant secretary" appointed under this Act; and every person committing any offence in the said clauses "with respect to the protection of the cemetery" respectively mentioned shall forfeit the sum therein respectively mentioned to the said board, upon a summary conviction for such offence before two justices of the

peace.

or the general board of health, does not appear. The rate-payers, it would seem, will not be entitled to attend the audit and to object to the allowance of the accounts, as in the case of the accounts of parochial and union expenditure. But there will be no hinderance to any one aggrieved by any money appearing to have been unlawfully or improperly expended by the board, appealing in writing to the commissioners, who, in auditing the accounts, will doubtless follow the same system they pursue in regard to the audit of the public accounts.

(k) For the clauses of the Cemeteries Clauses Act, 1847, which are here referred to, see Appendix.

(1) This will give the bishop of London authority in respect to the matters referred to in the incorporated clauses, in cemeteries which may be established out of his diocese, and to which his jurisdiction will not otherwise extend.