We, whose names are hereunder written, being inhabitants of the parish of aforesaid, have perused and considered the above assessment, and do hereby declare, that the several sums above mentioned are rated upon the respective persons above named by our approbation, and that such rate is an equal rate to the best of our judgments. N. O. Parishioners. R. S. And then the rate is to be allowed by two justices, as post, 874. A rate or assessment for the necessary relief of the poor, and for the other purposes in the several acts of parliament mentioned, relating to the poor for the parish [township or precinct] of in the county of made and assessed, by us, whose names are hereunder written, being churchwardens and overseers of the poor of the said parish, this day of one thousand eight being the first [second, or third, as it may be,] rate or assessment of [one shilling, or as the fact is,] in the pound for the present year. hundred and II. Forms relating to poor rates. 24. Consent to a rate made at vestry, signed by inhabitants (a). 25. Usual form of a rate for the relief of the poor, made by churchwardens and overseers in a country parish (b). (c) The rate must state in respect of what property the party is assessed. (See ante, 132; Rex v. Ayr Navigation, 2 B. & C. 713.) (d) On appeal to the sessions this (b) See another form, and the requi- assessment and rate were confirmed. sites in general, ante, 131. And see 1 B. & C. 506. 26. Assessment on gas company, for land, houses, warehouses, and buildings, and main and pipes, and apparatus for conveyance of gas, fixed in the ground, five hundred pounds per annum (d). II. Forms relating to poor rates. 27. Form of a rate in London, framed by a very experienced vestry clerk. A rate or assessment made on the occupiers of houses and other tenements in the parish of in the city of London, for the necessary relief of the poor, and for other purposes mentioned in the several acts of parliament relating to the poor, for one quarter of a year, commencing at and ending at one thousand eight hundred and thirty-one. This assessment was made and rated by us, whose names are hereunto sub scribed, this in the year of our Lord one thousand eigh hundred and thirty-one. day of 28. The usual form of an al County of We, A. B. and C. D., two of his Majesty's justices of the peace lowance by justices of a rate under 43 Eliz. 2. s. 1 (e). to wit. 29. Notice of publication of a rate in the parish church, according to 17 Geo. 2, c. 3, s. 1(ƒ). day of Witness our hands (e) this thousand eight hundred and thirty one. A. B. C. D. Notice is hereby given, that a rate of [one shilling] in the pound, was, last, the day of (a) Shop" means, where there is a shop without any adjoining house in same occupation. (b) Means, a building for trade, not slept in as a house. (c) Means, ground profitably occupied by the party as an entrance from a public street into his dwelling-house at the back in another parish. (d) Means rooms, part of a stack of buildings, as in one of the inns of court, occupied separately. instant, made by the churchwarden and overseers of the poor of the parish of in the county of day of for 11. Forms rates. the relief of the poor of the said parish, for the half year commencing [or as the relating to poor case is,] and the said rate was, on the duly allowed (a) by A. B and C. D., esquires, two of his Majesty's justices of the peace of, and acting in and for the division [county or hundred] of county of in the said pursuant to the statute in that case made and provided. on the day of 30. Attestation by the minister. Published in the parish church of the parish of in the year of our Lord one thousand eight hundred and thirty-one. G. H., Minister. "This is to give notice, that a rate or assessment of one shilling in the pound 31. Another will be collected forthwith." Published in the parish church of the parish of more concise form; held sufficient, in 7 B. on the M. O., Minister. & C. 588. is"] an Whereas a rate or assessment, for the relief of the poor in and for the parish of in the county of was made [or " published"] on the day of last past: And whereas I am [or "A. B. of inhabitant of the said parish: Now, therefore, I do hereby demand and require of you, the churchwardens and overseers of the poor of the said parish, and each and every of you, permission to inspect the said rate at the hour of on next, or at any other seasonable time you may appoint, within days from the date hereof; and I hereby tender and offer to pay you one shilling for the same: And I hereby demand and require you forthwith to give me, so being such inhabitant as aforesaid, a copy of the said rate, and I am ready and willing, and hereby tender and offer, to pay for such copy at the rate of sixpence for every twenty-four names contained therein. Dated this day of in the year of our Lord one thousand eight hundred and thirty-one. To the churchwardens and overseers of the poor of the said parish, and all other persons authorized in the said parish, according to the statute 17 Geo. II. c. 3. A. B. An inhabitant of the said parish. [See the precedents, 2 Chitty on Pleading, 5 Ed. 504; and notes, 3 B. & C.658; 5 D&R. 572; 7 B. & C.586; 6 Bing. 230; 3 Young & Jarvis,. 458.] To A. B. & C. D. the churchwardens, and E. F. & G. H. the overseers of the being an inhabitant of, and in the said parish, and rated in and by the rate or assessment hereinafter mentioned, do hereby give you and (a) It need not state that the rate has been allowed. Bennett v. Edwards, 7 B. & C. 586. See next form. (b) See this statute and cases, ante, 134 to 139. (c) See form, ante, 154. Notices of appeal against a poor rate are regulated by 17 Geo. II. c. 38, ante, 140, and by 41 Geo. III. c. 23, ante, 142. Several 32. Demand of inspection of rate, and of a copy thereof, under stat. 17 Geo. 2, c. 3, s. 2 (b). 33. Declaration for the twenty pounds' penalty for not permit ting inspection or giving copy of a rate. 34. The usual notice of appeal against a poor rate to the churchwardens and overseers, and to persons underrated, &c. (c). II. Forms relating to poor rates. 35 Notice of appeal against poor rates made under local acts, and directed to churchwardens and overseers, and several private individuals. the each and every one of you notice that I intend to appeal, and shall appeal at day of To the Churchwardens and Overseers of the Poor, and Vestry-men, of the parishes of Saint Margaret and Saint John the Evangelist; and to Messrs. A. B. and C. D.; Messrs. John Elliott, Esq., and Company, J. Goding, &c. [Here a great many persons were named.] I do hereby on the part and behalf of the Gas Light and Coke Company, and as their attorney give you notice, that they intend at the next general quarter sessions of the peace to be holden at the Guildhall, in and for the city of Westminster and liberties thereof, on Thursday the twenty-first day of October, instant, to enter and prosecute an appeal against a rate or assessment, purporting to be made on the twenty-fifth day of May, in the year of our Lord one thousand eight hundred and thirty, pursuant to the directions of an act of parliament, made and passed in the twenty-fifth year of the reign of his late majesty George the Second, intituled, "An act for the better relief and employment of the poor is the parishes of Saint Margaret and Saint John the Evangelist, in the city of Westminster; and for cleansing the streets and repairing the highways within the said parishes," and purporting to be an equal pound rate or assessment, for the relief of the poor, repair of the highways, and cleansing the streets in the said parishes of Saint Margaret and Saint John the Evangelist, in the city of Westminster, upon all and every the person and persons who inhabit, hold, occupy, or enjag any land, house, shop, wharf, warehouse, or other building within the savi parishes, or either of them, or any other person or persons who by law are chargeable and assessable for and towards the relief of the poor within the said parishes, pursuant to the before mentioned act. And, whereas, the said Gas Light and Coke Company in and by the said rate or assessment, are rated as occupiers in the following form. The Gas Light and Coke Company for land, house, warehouses, and buildings. situate in the Horseferry Road, in the said parish of Saint John the Evangelist, and the mains or pipes and other apparatus for the conveyance of gas belonging to the said company, situate being and fixed in the ground in the said parishes of Saint Margaret and Saint John the Evangelist, at the annual value of five hundred pounds, each instalment two hundred and fifty pounds. And, whereas, the said Gas Light and Coke Company, in pursuance of the provisions of the above mentioned statute, paid the said rate or assessment of twenty-five pounds, on the twenty-first day of July, in the year of our Lord ont thousand eight hundred and thirty, to the person duly authorized to receive the same; I, as the attorney of the said Gas Light and Coke Company, do further give you and each of you notice on their behalf, that they find themselves aggrieved by the said rate or assessment, and that the grounds and causes of their appeal are, 1st. That there is no SEPARATE assessment upon the land, house, warehouses. ticular causes or grounds of appeal shall (a) See note (a). Although the rate sessment was made, still the objections must be stated in the notice, ante, 147. (See grounds of appeal stated in the notices of trial, post, 779 to 884.) (b) The 41 Geo. III. c. 23, s. 4, expressly requires that the notice shall be signed by the person or persons giving the same, or his, her, or their attorney, on his, her, or their behalf, and shall be left at the place of abode of the churchwardens and overseers, or any two of them. and buildings, situate in the Horseferry Road, distinct from the assessment on the said mains or pipes and other apparatus, so that they are unable to ascertain on what sum they are assessed for the said land, house, warehouses, and buildings, and on what sums they are assessed for the said mains or pipes, and other apparatus. 2nd. That they are not liable to be rated or assessed for the said mains or pipes and other apparatus, as being fixed in the ground in the said parishes of Saint Margaret and Saint John the Evangelist, inasmuch as they have no title or interest to, or in the said ground, otherwise than the privilege of laying their mains or pipes and other apparatus under the surface thereof. 3rd. That they are not liable to be rated or assessed for the said mains or pipes and other apparatus in the conveyance of gas, inasmuch as the said mains or pipes and other apparatus form part of their stock in trade, and the said Gas Light and Coke Company are not resident inhabitants of the said parishes of Saint Margaret and Saint John the Evangelist, or either of them. 4th. That they are not liable to be rated or assessed for the said mains or pipes and other apparatus, inasmuch as the said mains or pipes and other appatus forming part of their stock in trade, they are rated for their stock in trade, and not for the profits arising therefrom. 5th. And further, that if the said rate or assessment of five thousand pounds, is meant to be an assessment upon the value of the said land, house, warehouses, and buildings, and upon the profits arising from the said mains or pipes, and other apparatus for the conveyance of Gas, the said sum of five thousand pounds greatly exceeds the fair annual value of the same. 6th. And further, that if the said rate or assessment of five thousand pounds, is meant to be an assessment upon the value of the said land, house, warehouses, and buildings, and in respect of the occupation of land by the said Company, by their said mains, pipes, and other apparatus for the conveyance of gas, and also upon the profits arising from the said mains, pipes, and other apparatus for the conveyance of Gas, the said sum of five thousand pounds-greatly exceeds the fair annual value of the said land, house, warehouses, and buildings, and the occupation of the said land by the said company, by the said mains, pipes, and other apparatus for the conveyance of Gas, and the annual amount of the said profits added together. 7th. And further, that the said rate or assessment of five thousand pounds, greatly exceeds the annual value of the said land, house, warehouses, and buildings, and of the said mains or pipes, and other apparatus. 8th. And further, that the inhabitants of the said several parishes of Saint Margaret and Saint John the Evangelist, exercising trades, businesses and other concerns, in the said parishes, and having stock in trade in the said parishes, and who derive a profit from such their several trades, businesses, and concerns, these are not rated and assessed in the said rate for and in respect of the profits of such their said trades, businesses, and concerns, and upon their several stocks in trade there. 9th. And further, that the following inhabitants of the said parishes of Saint Margaret and Saint John the Evangelist, are not rated and assessed in the said rate, for the profits of their trades, businesses, and concerns, carried on in the said parishes, and upon their several stocks in trade there, [that is to say] Messrs. Seager, Evans and Stafford, distillers, are rated in the said rate for their house and distillery, in the said parish of Saint John the Evangelist, of two hundred and fifty pounds, but are not rated in the said rate, for and in respect of the profits made in their business or concerns of distillers, nor for their machinery, utensils, and other apparatus, nor for their stock in trade of their distillery, in the said parishes. J. Elliott, Esq. & Company, brewers, are rated in the said rate for their house, &c., [here the same description was repeated as to Seager & Co.] and as to a great many other firms and individuals, in the terms stated respecting Messrs. Seager & Co., shewing in substance that they were rated in respect of their buildings, but not in respect of their profits in trade. Then followed a numerous list of tradesmen and manufacturers, who alleged as objections to the rate, they were not rated in respect of their implements of trade, &c., viz.-G. Boys, coal merchant, &c. Also that the said Gas Light and Coke Company are in the said rate or assessment over-rated, in respect of the yearly value of the said land, house, warehouses, and buildings, mains or pipes, and other apparatus, according to the principle of rating adopted in the said parishes of Saint Margaret and Saint John the Evangelist, by assessing a certain proportion only of the real annual value of rateable property in those parishes. Also, that the said rate is in other respects partial, unjust, and 11. Forms relating to poor rates. |