ance and publication (g). It may be to an adjourned sessions (h).

(g) R. v. Atkins, 4 T. R. 12. ii. 1144. R. v. Micklefield, 1 Bott, 279. ii. 1147. (h) R. v. JJ. of Sussex, 7 T. R. 107. ii. 177.

Notice of Appeal.] "Reasonable" notice of appeal, (usually a week's notice), must be given (i); and, if it appear to the justices that reasonable notice has not been given, they shall adjourn the appeal to the next quarter sessions, and then finally hear and determine the same (k). (i) 17 Geo. 2. c. 38, s. 4.

(k) 17 Geo. 2. c. 38. s. 4. R. v. JJ. of Wilts, 8 B. and C. 380. ii. 198. See the form of the notice of appeal, infra, (1).

It must be given by the party grieved or objecting, &c. (1); and, if several have a joint grievance, they may join in giving notice of appeal (m). It must be given to

(1) 17 Geo. 2. c. 38. s. 4.

(m) R. v. White, 4 T. R. 771. ii. 1148; and R. v. JJ. of Sussex, 15 East, 206. ii. 1145.

County of to wit.

(1.) Form of Notice of Appeal.

Tothe Churchwardens and Overseers of the Poor of the Parish of C., in the County of S., and to [here name any individuals to whom it may be necessary to give notice. Vide supra.]

This is to give notice, to you and every of you, that I, W. F., being rated as an inhabitant and occupier of certain lands and tenements in the said parish of C., in a certain rate and assessment, entitled, “An Assessment for the necessary Relief," [&c. setting out the title of the rate,] do intend, at the next general quarter sessions of the peace, to be holden in and for the said county of S., at I., in the said county, to appeal [or, if the appeal have been already entered and respited, to try a certain appeal by me the said W. F., as appellant, lodged and entered at the last general quarter sessions of the peace holden at I. aforesaid, in and for the county aforesaid] against the said rate or assessment; and that the grounds of such appeal are [that I am not an occupier of any land, house, tithes impro

priate, propriation of tithes, coalmine, or saleable underwood, in the said parish; also, that B. M. and I. E. are in the said rate or assessment respectively under-rated, in respect of the yearly value of their respective messuages, lands, tenements, and premises by them occupied in the said parish of C.; and also, that I, the said W. F., am, in the said rate of assessment, overrated in respect of the yearly value of the lands, tenements, and premises by me occupied in the parish aforesaid; and also, that it doth not appear, in and by the said rate or assessment, in respect of what pro.. perty the said rate is made and assessed upon me, the said W. F.; and also, that the said rate or assessment doth not appear to be made for the relief of the poor of the said parish of C., as in the title thereto is alleged, but for other purposes; [s0 stating all the causes of appeal you intend to insist upon at the hearing]: of all which premises you the said churchwardens and overseers [&c.] are hereby desired to take notice.

Witness, (Signed) W. F.

the churchwardens or overseers, or any two of them, or left for them at their respective places of aoode (n); and, when the appeal is on the ground that another is or is not rated, or rated at more or less than he ought, the notice must state his name (0), and be served on him (p), otherwise the justices cannot hear the appeal (9).

(n) 41 Geo. 3. c. 23. s. 4.

(0) R. v. JJ. of Berkshire, 1 Bott, 267. 3 Doug. El. 132. ii. 1149. (p) 41 Geo. 3. c. 23. s. 6.

(9) R. v. Brooke, 9 B. and C. 915. ii. 1150.

It must be in writing, and signed by the appellant, or his attorney on his behalf; and the particular causes or grounds of appeal must be stated in it (r), with the names of the persons omitted, &c. (s).

(r) 41 Geo. 3. c. 23. s. 4, 5. See R. v. Bromyard, 8 B. and C. 240. ii. 1151. (s) R. v. JJ. of Berkshire, 1 Bott, 267. 3 Doug. El. 132. ii. 1149.

But, by consent of both parties, the appeal may be heard, although no notice were given; or, if given, although the causes of appeal be not stated, or be misstated in it (t).

(t) 41 Geo. 3. c. 23. s. 5.

Proceedings at the Hearing.] If the appeal be on the ground that the party ought not to be rated at all, the respondents begin; if on the ground that he is overrated, or another not rated, &c. the appellant begins (u). If on both grounds, the respondents begin, and prove, not merely that the appellant has rateable property within the parish, but must shew some probable ground for the amount at which he is rated (v).

(u) R. v. Newbury, 4 T. R. 475. ii. 1152. (v) R. v. Topham, 12 East, 546. ii. 1153.

The appellant states and proves the case mentioned in his notice of appeal: he will not be allowed to state or prove any other ground of objection to the rate than those stated in his notice (w), unless by consent of parties (x).

(w) 41 Geo. 3. c. 23. s. 4. See R. v. Bromyard, 8 B. and C. 240. ii. 1151. (x) 41 Geo. 3. c. 23. s. 5.

Inhabitants are competent witnesses, whether rated or holding office, or not, or whether maintained by the parish or not (y).

(y) 54 Geo. 3. c, 170, s. 9.

Judgment.] The court shall amend the rate, so as to give relief, without altering it as to others; but if, upon an appeal against the whole rate, it be necessary to quash or set it aside, the court may order the overseers to make a new rate (z). And they may amend it, by inserting or striking out any name, or by altering the sums, &c., or (if necessary to give relief to the appellant), may quash the same (a). If quashed, the court may order any sum in the rate not to be paid, &c. (b); or if paid, it shall be deemed a payment on account of the next effective rate (c). If the sum be increased, it may be recovered, &c. (d). And if a name be struck out, the money may be ordered to be repaid (e).

(3) 17 Geo. 2. c. 38. s. 6. See Garret v. Foot, Comb. 133. ii. 1154. R. v. Ambleside, 16 East, 380. ii. 1155.

(a) 41 Geo. 3. c. 23. s. 1, 6, 7. See R. v. Andover, Cowp. 550. ii. 1156. R. v. JJ. of Cornwall, 4 Burr. 2102. ii. 1157. R. v. Ambleside, 16 East, 380. ii. 1155.

(b) 41 Geo. 3. c. 23. s. 3.

(c) 41 Geo. 3. c. 23. s. 1. and sce s. 2.

(d) 41 Geo. 3. c. 23, s. 7.

(e) 41 Geo. 3. c. 23. s. 8.

It may be necessary to mention, that justices rated in the parish cannot vote in the decision of the appeal (ƒ).

(f) 16 Geo. 2. c. 18. s. 3.

Costs.] The court may award costs for those in whose favour the appeal is determined, in the same manner as under the stat. 8 and 9 W. 3. c. 30, in an appeal against an order of removal (g); provided the appeal have been entered and determined (h).

(5) 17 Geo. 2. c. 38. s. 4. See ante, p. 24.

(h) R. v. JJ. of Essex, 8 T. R. 583. ii. 1158. R. v. Cawston, 4 D. and R. 445. ii. 1159.

Certiorari.] A certiorari is never granted to remove a rate (i); but it may be had to remove any order of jus tices relating to it (k). See further, as to the certiorari, ante, p. 22.

(i) R. v. JJ. of Shrewsbury, Str. 975. ii. 1160. R. v. Uttoxeter, Str. 932. ii. 1161.

(k) See R. v. Andover, Cowp. 550. ii. 1156.

As to a special case, see ante, p. 23 (1).

(1) And see R. v. Francis, Cowp. 613. ii. 1162.

GROUNDS OF APPEAL.

The usual, and perhaps the only grounds of appeal, are the following:

1. That the Appellant should not have been rated at all. 2. That the Rate is unequal, by reason of →

The Appellant being over-rated;
Other Persons being under-rated;
Other Persons being omitted.

3. That the Rate is bad on the Face of it.

4. That the Rate is not made by proper Persons. 5. That the Rate is not made for a proper Purpose. 6. That the Rate is not made for a proper Period. 7. That the Rate has not been Allowed or Published.

These several grounds of appeal we shall now consider in their order.

1. That the Appellant should not have been rated at all.

The persons liable to be rated to the relief of the poor, are described by the statute, 43 Eliz. c. 2. s. 1., by which it is enacted, that the poor-rate shall be raised" by taxation of every inhabitant, parson, vicar, and other, and of every occupier of lands, houses, tithes impropriate, propriations of tithes, coal-mines, or saleable underwoods, in the said parish.”

Every Inhabitant.] That is to say, every person resident permanently and sleeping in the parish (m); and, therefore, a person who is lessee of a stall in a market, and comes there on market-days to sell his wares, is not rateable (n), unless also resident in the parish.

(m) R. v. North Curry, 4 B. and C. 953. ii. 1163. R. v. Fryer, 4 B. & C. 961. (n.) ii. 1164. See R. v. Gosse, 7 B. and C. 60. ii.1165. R. v. Hull Dock Company, 3 B. and C. 516. ii. 1166. R. v. Nicholson, 12 East, 330. ii, 1167. (n) Holledge's case, 1 Bolt, 113, 2 Ro. Rep. 238. ii. 1168.

And he must not only be resident in the parish, but he must have local visible property within the parish; in proportion to which he shall be rated: he shall not be rated to the relief of the poor of that parish, by reason of any property he may have out of it (9).

(0) Sir Anthony Earby's case, 2 Bulst. 354. ii. 1169. See Moxon v. Horseuail, Com. Rep. 534. ii. 1170. R. v. Liverpool, 8 East, 455. (n.) ii. 1171.

He is not rateable by reason of money he has out at interest, or in the public funds (p); or by reason of his salary as clerk, or pay as an officer in the navy, &c. (q); or by reason of the profits of his profession of attorney (r); or the like. Nor is he rateable for household furniture merely (s).

(p) R. v. White and others, 4 T. R. 771. ii. 1148. R. v. St. John's, Maddermarket, 6 East, 182. ii. 1172.

(9) R. v. Shalfleet, 4 Burr. 2011, 1 Bott, 129. ii. 1173. R. v. White and others, 4 T. R. 771. ii. 1148.

(r) R. v. Startifant, 7 T. R. 60. ii. 1174.

(s) R. v. White, 4 T. R. 771, ii. 1148.

But he is rateable for his stock in trade, within the parish, of which he makes a profit (t), whether there be a custom in the parish to that effect (u) or not (v). So, a shipowner is liable to be rated for a ship of which he makes profit, if its place of domicile be within the parish (w), whether such ship be within the parish at the time of making the rate (r) or not (y). But a farmer is not rateable for the stock of his farm, for the profit on it is indirectly the profit of the farm, for which he is already rated as Occupier (z).

(t) Per Ld. Ellenborough, C. J. in R. v. Macdonald, 12 East, 324. ii. 1175. Per Ld. Kenyon, C.J.in R. v. Mast, 6 T. R. 154. ii. 1176. R. v. Darlington, 6T. R. 468. ii. 1177. See R. v. Hull Dock Company, 3 B. and C. 516. ii. 1166.

(u) R. v. Hill, Cowp. 613. ii. 1178. R. v. Rodd, Cald. 147. ii. 1179.

(v) R. v. Ambleside, 16 East, 380. ii. 1155. See also R. v. Andover, Cowp. 550. ii. 1156. R. v. Witney, 5 Burr. 2634. ii. 1180. R. v. Ringwood, Cowp. 326. ii. 1181. R. v. Dursley, 6 T. R. 53. ii. 1182. R. v. Sherborne, 8 East, 537. ii. 1183.

(w) R. v. White, 4T. R. 771. ii. 1148. R. v. Jones, 8 East, 451. ii. 1184. See R. v. Liverpool, 8 East, 455. (n.) ii. I171. R. v. Collison, 8 East, 455. (n.) ii. 1185.

(1) R. v. Howard, 8 East, 455. (n.) ii. 1186.

(y) R. v. Shepherd, I B. and A. 109. ii. 1187.

(z) R. v. Barking, 2 L. Raym, 1280. per 3 JJ. ii, 1188. See R. v. Brown, 8 East, 528. ii. 1189.

A foreign ambassador, however, cannot be rated, or, at least, the rate cannot be levied by distress (a); nor can (a) 7. Anne, c. 12.