or extracts therefrom, without paying anything for the same, any act to the contrary notwithstanding, under penalty of 51. on a person having custody of the rate and refusing to suffer the taking of such copy or extract (†).

Admitting Testimony of Inhabitants, Rate-payers, or Parish Officers on Appeals, &c. &c.]—No inhabitant, or person rated or liable to be rated to any rates or cesses of any district, parish, township, or hamlet, or wholly or in part maintained or supported thereby, or executing or holding any office thereof or therein, shall, before any court or person or persons whatsoever, be deemed and taken to be by reason thereof an incompetent witness for or against such district, parish, township, or hamlet, in any matter relating to such rates or cesses;-or to the boundary between such district, parish, or hamlet, and any adjoining district, parish, township, or hamlet;—or to any order of removal to or from such district, parish, township, or hamlet;-or the settlement of any pauper in such district, parish, township, or hamlet;-or touching any bastards chargeable, or likely to become chargeable, to such district, parish, township, or hamlet;-or to the recovery of any sum or sums for the charges or maintenance of such bastards;-or the election or appointment of any officer or officers, or the allowance of the accounts of any officer or officers, of any such district, parish, township, or hamlet;-any law, usage, statute, or custom to the contrary in anywise notwithstanding (u).

And now, by an act passed "to remove doubts as to the competency of persons being rated inhabitants of any parish to give evidence in cases where they have been formerly held to be disqualified by the liability to pay parochial rates," it is enacted (v)," that no person called as a witness on any trial in any court whatever, may and (w) shall be disabled or prevented from giving evidence by reason only of such person being, as the inhabitant of any parish or township, rated or assessed, or liable to be rated or assessed, to the relief of the poor, or

(t) 6 & 7 W. IV. c. 96, s. 5, repealing 17 G. II. c. 38, s. 1, quoad the payment to parish officers for inspecting and copying from a poor's rate.

As to granting inspection of parish books, see Burrell v. Nicholson, 1 Myl. & Keene, 680; S. C. 3 B. & Ad. 649; Newell v. Simpkin, 6 Bing. 565.

(u) 54 G. III. c. 170, s. 9. See R. v. Proser, 4 T. R. 17, decided before this act; and Meredith v. Gilpin, 6 Price,

146, now supported by Doe d. Boultbee v. Adderley, 8 Ad. & E. 502; S. C. 3 N. & P. 632; Doe v. Cockell, 4 Ad. & E. 478.

This act, 54 G. III., makes rateable or rated inhabitants witnesses as well for as against parish officers in ejectments respecting parish property, S. C.

(v) 3 & 4 V. c. 26, s. 1, passed 3 July,

1840.

(w) Sic. in Queen's printer's copy.

for or towards the maintenance of church, chapel, or highways, or for any other purpose whatever." It is then enacted by sect. 2, "that no churchwarden, overseer, or other officer in and for any parish, township, or union, or any person rated or assessed, or liable to be rated or assessed as aforesaid, shall be disabled or prevented from giving evidence on any trial, appeal, or other proceeding, by reason only of his being a party to such trial, &c. or of his being liable to costs in respect thereof, when he shall be only a nominal party to such trial, &c., and shall be only liable to contribute to such costs in common with other the rate-payers of such parish, township, or union."

Decision of Sessions on Appeal against Poor's Rate-Quashing or Amending Rate, &c.]-The trial of an appeal against a rate proceeds, in other respects, in the course pointed out in Chap. IX. for the general hearing of appeals. But the decision of the court of quarter sessions, on an appeal against a poor-rate, may differ from that required in every other case; as they are not bound either to dismiss the appeal or quash the rate, but are required to amend it where they see just cause, or to give relief in any manner which they think necessary for that object. But if they are of opinion that it is necessary for the purpose of giving relief to the appellant that it should be wholly quashed, they may quash it (x). They were indeed allowed to amend in some respects under 43 El. and 17 G. II.: as in cases of mere obvious errors of form only, or by reducing the rate of the appellant, where he was individually overcharged (y). But they had no power to amend by inserting the names of any persons improperly omitted, or extending the rating of persons named, for this obvious reason, that if the justices could so amend, they might affect the rights of parties who were strangers to the appeal, and had not had an opportunity of being heard. The enactment (z), therefore, which enables the court to amend, by altering the ratings of third persons, requires that notice should be given to all persons interested in the event, and gives them the opportunity of appearing and being heard at the trial of the appeal. If such notices have been given, the court may now, therefore, in their discretion, amend the rate as to the rating of such parties, as well as to that of the appellant; or they may quash it.

Whether, therefore, the bench shall amend or quash a rate, is a question for their discretion: in general, where the errors affect only

(x) 41 G. III. c. 23, s. 1; but nevertheless the sum rated is to be paid, and such payment is to be deemed as made

on account of the next rate.
(y) R. v. Cheshunt, 2 T. R. 623.
(z) 41 G. III. c. 23, s. 6. Ante.

the individual ratings, they will amend (a); but where they affect the general principle or proportion of the rate, as if a given description of property existing within the district, &c. and producing profit, is not rated, e. g. a tract of land (b), or ships belonging to various inhabitants (c), &c., they ought to quash; for the burden of proving the extent to which each party interested should be rated, is not to be cast on the appellant, as it might entail on him a much greater difficulty than in cases of single omission; and the session has no power to make a new rate in the room of that which is the subject of appeal.

SECTION VI.

OF APPEALS AGAINST THE APPOINTMENT OF OVERSEERS. THE Court of quarter sessions has no original jurisdiction over the appointment of overseers of the poor, which takes place at petty sessions, but has a jurisdiction by way of appeal, by 43 El. c. 2, s. 6, and 17 G. II. c. 38, which give a right to 66 any person or persons aggrieved" by that appointment, to appeal to the next quarter sessions whose jurisdiction extends over the place for which the appointment is made. The right of appeal is given not only to the appointee but the parishioners, who may appeal on any ground of unfitness in him, as his insolvency (d); and the sessions may make such order therein as they think convenient, the same to conclude and bind all parties. This appeal is the proper course where the party appointed overseer claims exemption on the ground of filling another office, which is not made incompatible by statute, but which, he contends, is so at common law; for till the decision of the sessions in his favour, the appointment is valid, and he is legal overseer, de facto (e).

To what Session the Appeal is to be made.]-The appeal should be made to the next practicable quarter sessions during the year of office; but 43 El. c. 2, s. 6, fixes no time within which it is to be brought, and does not seem affected by 17 G. II. c. 38, as to this appeal against the original appointment of overseers. Nor does the act of Elizabeth

(a) R. v. Ambleside, 16 East, 380, where the objection was applicable to one person only.

(b) R. v. Aberavon, 5 East, 452. (c) R. v. Hull Dock Company, 3 B. & Cr. 516. See, however, as to ships, the temporary act, ante, p. 692.

(d) R. v. Forrest, 3 T. R. 38; and

see R. v. St. Alban's (Justices), 3 B. & C. 698.

(e) Per Coleridge, B., Reg. v. Cheshire (Justices), Q. B., Practice Court, Hil. 1840. Case of a registrar of births, &c. claiming exemption from office of overseer. See Jurist, No. 179.

make any notice of appeal or statement of the grounds of it necessary; but such reasonable notice must be given to the appointing justices within the time fixed by the practice of the particular sessions as to other appeals. No costs can be given to the successful party.

Trial of this Appeal.]—At the trial of the appeal, the parties may go into evidence of whatever can show a want of jurisdiction in the magistrates making the order, or expose the impropriety of their choice (ƒ). In determining the appeal, the sessions have a right to exercise the same latitude of discretion in judging who are fit to be nominated, as the two justices had in making the original order. They are not bound to assign any reason for their decision; but if they assign reasons on the face of the order which are entirely insufficient in law, it will be quashed by the court of queen's bench on its removal by certiorari (g).

The mode of trial is governed by the same rules as prevail in appeals against rates, and the appointment in question is either quashed or confirmed by the judgment. The sessions cannot award costs to either party.

SECTION VII.

OF APPEALS RELATING TO THE ACCOUNTS OF PARISH OFFICERS. Accounts of Parish Officers,-Allowance of them,―and Appeals against such Allowance.]-Churchwardens and overseers of the poor must (h) yearly, within fourteen days after the appointment of their successors, deliver in to the latter a just, true, and perfect account, in writing, fairly entered in a book or books (i) to be kept for that purpose, and signed by them under their hands, of all sums of money by them received, or rated and assessed and not received; and also of all goods, stock, and materials that shall be in their hands, or in the hands of any of the poor, in order to be wrought, and of all monies paid by such churchwardens and overseers so accounting (j), and all other things concerning their said office; and shall also pay and deliver over all sums of money, goods, chattels, and other things as shall be in their hands, unto such succeeding overseers of the poor; which said account shall be verified by oath, or by the affirmation of persons

(f) Albrighton v. Skipton, Stra. 301; R. v. Stotfield, 4 T. R. 601; R. v. Fisher, 1 Bott, 67.

(g) R. v.
(h) 17 G. II. c. 38, s. 1.

Gayer, 1 Burr. 245.

(i) See as to mandamus for inspect

ing them, R. v. Farringdon (Guardians, &c.), 9 B. & Cr. 541; R. v. Clear and another, 4 B. & Cr. 899.

(j) Viz. Stating each particular separate disbursement, R. v. Worcestershire (Justices), 3-D. & R. 299.

cailed quakers, before one or more justices of the peace, to be administered by such justice or justices, who are to sign and attest the caption of the same at the foot of the said account, without fee or reward; and the said book or books shall be carefully preserved by the churchwardens and overseers, or one of them, in some public or other place in every parish, township, or place; and they shall and are hereby required to permit any person there assessed or liable to be assessed to inspect the same at all seasonable times. (This inspection is now gratis) (k).

And parish officers refusing or neglecting to make and yield up such account verified as aforesaid within the time before limited, or to pay and deliver over such money, goods, &c. in their hands as before directed, may be committed by any two justices to the common gaol, till he or they shall have given such account, or paid and yielded up such money, &c. (1).

The act of 43 Eliz. gave the original right of appeal against parish officers' accounts, which was extended by 17 G. II. (m), giving an appeal to the next general or quarter sessions of the peace for the county, riding, division, corporation, or franchise where such parish, township, or place lies (as in the case of a poor-rate), by any person having a material objection to such account or any part thereof, or aggrieved by any neglect, act, or thing done or omitted by the churchwardens and overseers of the poor, or by any justice of peace. There is a similar remedy against the accounts of an assistant overseer; unless there is any limitation in his warrant of appointment to prevent his being accountable to the parish (see 17 G. II. c. 38, s. 4) (n).

No such appeal lies by any but a parishioner or party interested in the matter of the objection; and if it appear in evidence that he is a mere stranger, who is in no way interested in the accounts, the sessions may refuse to hear him (o). An overseer, who acts as such alone for one half of a year, keeping a separate account during that time, may appeal against a similar account kept by his colleague, who has acted alone during the other half-year (p).

(k) See ante, p. 697, 698.

(1) 17 G. II. c. 38, s. 2. This power remains notwithstanding 50G. III. c. 49, s. 1, which is merely cumulative, Lester's case, 16 East, 374.

(m) Cap. 38, s. 4, extending 43 Eliz. c. 2, s. 6; and virtually repealing it quoad hoc (see next page); and 2 B. & Ald. 524.

(n) Reg. v. Watts, 7 Ad. & E. 461; S. C. 3 N. & P. 367. See Cannell v.

Curtis, 2 Bing. (N. C.) 228.

of

(0) Per Lord Tenterden, C. J., in R. v. Somersetshire (Justices), 7 B. & Cr. 681, n. Being rated only in the last of three rates, in the respondent's year office, may be sufficient ground of ap peal, if the rate complained of is continued, R. v. Gwyer and another, 2 Ad. & E. 216; S. C. 4 N. & M. 158.

(p) R. v. Gloucestershire (Justices), 1 B. & Adol. 1.