any of his suite be rated (6), if they be clearly within the meaning of the statute, 7 Anne, c. 12. (c).

(b) Idem; and see Arch. Pr. B. R. 46.

(c) But see Novello v. Toogood, I B. and C. 554. ii. 1190.

Parson, Vicar, or other.] The parson and vicar of the parish, whether they reside in the parish or not, are liable to be rated by reason of their glebe lands and tithes in the parish (d), although they let the tithes to their parishioners respectively (e); and the same as to sums of money payable to them in lieu of tithes (f); they are liable, also, with respect to oblations and other offerings (g); they are liable, also, to be rated for other property in their possession or occupation, in precisely the same manner as other persons. But, if they let the tithes to a tithe farmer, the farmer, and not they, shall be rated for them (h).

(d) R. v. Turner, Str. 77. 1 Bott, 116. ii. 1191. R. v. Shingle, Str. 100. ii. 1192. R. v. Carlyon, 3 T. R. 385. ii. 1193.

(e) Per Parker, C. J. in R. v. Bartlett, 16 Viu. Abr. 427. ii. 1194.

(f) Lowndes v. Horne and others, 2 W. Bl. 1252. ii. 1195. R. v. Boldero, 4 B. and C. 467. ii. 1196. Rann v. Picking, Cald. 196. ii. 1197. See Chatfield v. Ruston, 3 B. and C. 863. ii. 1198. Mitchell v. Fordham, 6 B. and C. 274. ii. 1199.

(g) Per Ld. Kenyon, C. J. in R. v. Carlyon, 3 T. R. 385. ii. 1193. (h) R. v. Lambeth, Str. 525. 1 Bott, 127. ii. 1200.

Every Occupier, &c.] Whether he reside in the parish or not (i). The tenant, and not the landlord, is the occupier within the meaning of the statute (k). But where the owner occupies by his servants, he is rateable (1); and a person occupying as servant merely, is in no case liable to be rated (m). So, where the owner lets his house ready furnished, or in parcels or apartments, he shall be deemed the occupier (n). So, corporations may be rated as occupiers, where they occupy by themselves or servants (o).

(i) Jeffrey's case, 5 Co. 66. I Bott, 112. ii. 1201.

(k) R. v. Welbank, 4 M. and S. 222. ii. 1202. R. v. Parrott and others, 5 T. R. 593. ii. 1203. Sir Ant. Earby's case, 2 Bulst. 354. ii. 1169. See R. v. Trent Navigation, 4 B. and C. 57. ii. 1204.

(1) R. v. St. Mary the Less, Durham, 4 T. R. 477. ii. 1205. R. v. Aberystwith, 10 East, 354. ii. 1206.

(m) R. v. Terrot, 3 East, 506. ii. 1207. R. v. Tynemouth, 12 East, 46. ii. 1208; and see R. v. Southwark, Str. 745. ii. 1209.

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

(o) R. v. Garduer, Cowp. 79. ii. 1210, R. v. Sudbury, 1 B. and C. 389. ii. 1211. And see post, p. 97 a.

But the inhabitants of a parish, (where the right of

voting for members of parliament does not depend on the rating,) in vestry assembled, may direct that the owners (being the lessors of the actual occupiers) of houses or tenements, let at rents not exceeding 207., nor less than 61., shall be rated for them instead of occupiers; and the overseers shall rate them accordingly and the rates may be levied by distress of the goods of such owner, or of the goods of the occupier, who may, thereupon, deduct the amount from his rent (p).

(p) 59 Geo. 3. c. 12. s. 19, 20, 21, 22, 23.

:

And it must be a profitable occupancy to render the party liable to be rated (pp). Thus, the person who erects, or the trustees of, an hospital, or other charitable institution, are not rateable for it (q), nor are the persons who reside in it merely as servants ("). But an officer of such an institution is rateable, by reason of the apartments appropriated distinctly and separately to his own use (s); and persons occupying it, if their occupation be beneficial (t): so, lands given to such an institution, and from which it derives a profit, are rateable (u). The trustees of a chapel or meeting-house are not rateable for it, if no pecuniary advantage be made of it (v); but if a pecuniary advantage be made of it by letting out the pews, or the like (w), even although the entire of the money received be expended in paying the clergyman's salary, rent, &c. (x), it is liable to be rated.

(pp) See R. v. Sculcoates, 12 East, 40. ii. 1212. R. v. Salter's-Load Sluice, 4 T. R. 730. ii. 1213. R. v. Liverpool, 7 B. and C. 61. ii. 1214. R. v. Weaver Navigation, 7 B. and C. 70. ii. 1215.

(9) R. v. St. Bartholomew's, 4 Burr. 2435. ii, 1216. R. v. Waldo, Cald. 358. ii. 1217. R. v. St. Luke's Hospital, 2 Burr. 1053. ii. 1218.

(r) See R. v. Terrott, 3 East, 506. ii. 1207. R. v. Scott, 3 T. R. 602. ii. 1219. R. v. Fidd, 5 T. R. 587. ii. 1220.

(s) Ayre v. Smallpiece, 1 Bott, 121. Cald. 3. ii. 1221. R. v. Catt, 6 T. R.

332. ii. 1222; and see — v. Armstrong, 2 Stark. 543. ii. 1223.

(t) R. v. Munday, I East, 584. ii. 1224. R. v. Green, 9 B. and C. 203. ii. 1225. See R. v. Gardner, Cowp. 79. ii. 1210. R v. Eyles, 1 Bott, 169. ii. 1226. See R. v. Waldo, Cald. 358. ii. 1217. semb. cont.

(u) Anon. 2 Salk. 526. ii. 1227; and see 48 Geo. 2. c. 96. s. 26.

() R. v. Woodward, 5 T. R. 79. ii. 1228. Anon. 1 Bott, 119. ii. 1229. See R. v. Southwark, Str. 745. ii. 1209.

(w) Robson v. Hyde, Cald. 310. ii. 1252. (1) R. v. Agar, 14 East, 256. ii. 1253.

If the person rated, be unable, by reason of his poverty, to pay the rate, two justices may, with the consent of the parish officers, order him to be excused (y).

(y) 54 Geo. 3. c. 170. s. 11. See R. v. Hull Dock Company, 3 B. and C. 516. ii. 1166.

Of Houses, Lands, &c.] The occupiers of lands for pleasure, or for the ordinary purposes of cultivation, and the occupiers of houses, and of all other things, which legally come under the acceptation of the word "land," for ordinary purposes, are liable to be rated by reason of their occupancy, whether they derive any real profit from the occupancy or not (z). And if the annual value of the land or house be enhanced by any collateral circumstances,-as, by a mineral spring being upon the land (a), by a spring of plain water being upon it (6), by a dock being erected upon it (c), by water-works being erected upon it (d), or by the main pipes from water-works being laid in it (e), or by a canal passing over it (ƒ), or by a barge-way or towing-path running over it (g), or by gas-works being erected upon it (h), or by lime-works (i), slate-works (k), or a potter's clay-pit (7) being upon it, or by the steel-yard of a weighing machine (m), or a carding machine (n), or the like, being erected in a house upon it; or where a building is let to be used as a canteen (0) in all these cases the land or house is liable to be rated according to its value thus improved (p), unless otherwise provided by some act of parliament (9). But lands converted into drains merely for the purpose of draining other lands which were out of the parish, and from which the commissioners of the drainage derived no

(z) R. v. Parrott, 5 T. R. 593. ii. 1203. R. v. Hull Dock Company, 5 M. and S. 394. ii. 1230. R. v. St. Mary the Less, 4 T. R. 477. ii. 1205. (a) R. v. Miller, Cowp. 619. ii. 1231.

(b) R. v. New River Company, 1 M. and S. 503. ii. 1232.

(c) R. v. Hull Dock Company, 1 T. R. 219. i1. 1233. See R. v. Liverpool, 7 B. and C. 61. ii. 1214.

(d) See Atkins v. Davis, Cald. 315. ii. 1234. R. v. Mayor, &c. of Bath, 14 East, 609. ii. 1235.

(e) R. v. Rochdale Water-work Company, 1 M. and S. 634. ii. 1236. R. v. Mayor, &c. of Bath, 14 East, 609. ii. 1235.

(f) See R. v. Trent and Mersey Navigation, 1 B. and C. 545. ii. 1237. (g) R. v. the Mayor, &c. of London, 4 T. R. 21. ii. 1238.

(h) See R. v. Birmingham Gas-Light Company, 1 B. and C. 506. ii.

1239. R. v. Brighton Gas and Coke Company, 5 B. and C. 466. ii. 1240. (i) R. v. Alderbury, 1 East, 534. ii. 1241.

(k) R. v. Woodland, 2 East, 164. ii. 1242.

(1) R. v. Brown, 8 East, 528. ii. 1189.

(m) R. v. St. Nicholas, Gloucester, Cald. 262. ii. 1243.

(n) R. v. Hogg, Cald. 266. 1T. R. 721. ii. 1244.

(0) R. v. Bradford, 4 M. and S. 317. ii. 1245.

P) See R. v. the Birmingham Gas-Light Company, 1 B. and C. 506. ii. 1239.

(9) See R. v. Calder, &c. Company, 1 B. and A. 263. ii. 1246. R. v. Grand Junction Canal Company, 1 B. and A. 289. ii. 1247. R. v. Scott, 3 T. R. 602. 11. 1219, R. v. London Gas-Light and Coke Company, 8B. and C. 54. ii. 1248. R. v. St. Peter the Great, 5 B. and C. 473. ii. 1249. R. v. Dudley Canal Navigation, 7 D. and R. 766. ii, 1250. R. v. Birming ham Canal Company, 2 B. and A. 570. ii. 1251.

profit or pecuniary advantage whatever, were holden not liable to be rated (r).

(r) R. v. Sculcoates, 12 East, 4. ii. 1212. R. v. St. Peter the Great, 5 B. and C. 473. ii. 1249. R. v. Dudley Canal Navigation, 7 D. and R. 466. ii. 1250. R. v. Birmingham Canal Company, 2 B. and A. 570. ii. 1251.

As to chapels and charitable institutions, vide suprá.

So, a corporation seised of lands used as common lands by the burgesses (s), or in whom the aftermath of certain lands was vested as trustees for the burgesses (t), were holden to be rateable for them. So, a person having the exclusive use of a way (u), and not merely a right of way over the land of another (v), is, it seems, rateable for it. So, for the fishings of a river, if connected with any right to the soil, the lessee is rateable (w). But where a farmer let his cows (depastured on his own lands) to a tenant at a certain rent per cow, it was holden, that the farmer being already rated for the land, neither he nor the dairyman was rateable for the profits arising from the dairy (r). So the lord of a manor is not rateable for the quit rents and casual profits of the manor (y); for, in that case, the property would be rated twice, in the hands of the landlord and in the hands of the tenant (2) So, persons having a right of common on the land of another, at a certain time, to the exclusion of the owner, are not rateable for it; they cannot be said to be occupiers, and their right is nothing more than an excuse for a trespass (a).

(8) R. v. Watson, 5 East, 480. ii. 1254. R. v. Sudbury, 1 B. and C. 389. ii. 1211. R. v. Aberavon, 5 East, 453. ii. 1255.

(t) R. v. Trustees of Tewkesbury, 13 East, 155. ii. 1256.

(u) R. v. Bell, 7 T. R. 598. ii. 1257.

() R. v. Jolliffe, 2 T. R. 90. ii. 1258.

(20) R. v. Ellis, 1 M. and S. 652. ii. 1259.

(r) R. v. Brown, 8 East, 528. ii. 1189.

(y) R. v. Vandewall, 2 Burr. 991. ii. 1260.

(2) R. v. Alberbury, 1 East, 534. ii. 1241. See ante, p. 66.

(a) R. v. Churchill, 4 B. and C. 750. ii. 1261,

Tolls are not rateable per se (4), and therefore the tolls of a ferry (c) or turnpike gates (d) are not rateable; but when tolls are connected with a towing-path (e), or with (6) R. v. Eyre, 12 East, 416. ii. 1262. R. v. Bell, 5 M. and S. 221. ii. 1263. See R. v. Brograve, 4 Burr. 2491. i. 1264.

(c) R. v. Nicholson, 12 East, 330. ii. 1167. Williams v. Jones, 12 East, 346. ii. 1265.

the lock of a canal (ƒ), or with a sluice upon a navigable river (g), or the like (h), they are rateable.

R. v. Macdonald, 12 East, 324. ii. 1175.

R. v. Cardington, Cowp. 581. ii. 1266. See R. v. Salter's Load Sluice, 4 T. R. 730. ii. 1213.

(h) See R. v. Wickham, Freem. 419. ii. 1267. But see R. v. Coke, 5 B. and C. 797. ii. 1268. R. v. Fowke, 5 B. and C. 814, n. ii. 1269.

Lands or houses in the possession of the crown, or of the public, are not rateable (i); nor are persons residing upon them merely as the servants of the crown rateable for them (k). But persons to whom they are let (7), or who are allowed to occupy them beneficially (m), may be rated for such part as they appropriate distinctly and separately to their own use respectively.

(i) Lord Amherst v. Lord Somers, 2 T. R. 372. ii. 1270. (k) R. v. Terrott, 3 East, 506; 1 Bott, 230. ii. 1207. (1) Duke of Portland's case, I Bott, 122. ii. 1271. 451. ii. 1272.

Rowls v. Gells, Cowp.

(m) Old Windsor v. Matthews, Cald. 1. ii. 1273. Lord Bute v. Grindall, T. R. 338. ii. 1274. R. v. Hurdis, 3 T. R. 497. ii. 1275. R. v. Terrott, 3 East, 506. ii. 1207. See Eckersall v. Briggs, 4 T. R. 6. ii, 1276. Jones v. Maunsell, Doug. 302. ii. 1277.

Of Tithes Impropriate, Propriations of Tithes.] Where it appeared that the appellants were the proprietors of the tithe-sheaf of the parish of Paul, and also of one-tenth of all the fish caught and brought on shore within the parish, it was holden that they were rateable for them (n). (n) R. v. Carlyon, 8 T. R. 385. ii. 1193.

As to the liability of the parson and vicar to be rated for their tithes, see unte, p. 65.

Of Coal-Mines.] Coal-mines alone being expressed in the statute, it has been holden that mines of other minerals are not within it, and cannot be rated (o). Therefore, the occupiers of a lead-mine (p), or of an iron-mine (9), or ironstone-mine (r), or the like, are not rateable for them; nor are the landlords who let them to the occupiers liable to be rated for the money rent (s), or rent in the smelted metal of the mines (t), which they receive for (o) Lead Smelting Company v. Richardson, 3 Burr. 1341; 1 Blac. Rep. 389. ii. 1278.

(p) Idem.

(q) R. v. Cunningham, 5 East, 478. ii. 1279.

(r) See R. v. Bilston, 5 B. and C. 851. ii. 1280.

(s) R. v. Bishop of Rochester, 12 East, 353. ii. 1281. R. v. Wellbank, 4 M. and S. 222. fi. 1202.

(t) R. v. Earl of Pomfret, 5 M. and S. 139. ii. 1282.