pay to the highway rates leviable or assessable within such
district, although it shall not be included in the limits of such
district, such part of the said township or place shall, for all
purposes connected with the repairs of highways, and the payment
of highway rates, but for no other purposes, be considered to be
and be treated as if forming part of such district and comprised
within the limits thereof:

Provided always that no such district rate shall be leviable
within such part:

to be done highway rate

not required

in case of

(5.) Provided (o), that it shall not be necessary for any local Certain acts board, in the case of any highway rate made by them, to do the following acts or any of them; that is to say, To lay such rate before any justices, or obtain allowance; To annex thereto the signature of such local board (p);

their

respect to districts not being corporate boroughs, or towns under the jurisdiction of improvement commissioners), to decide that such excluded part shall be formed into a separate highway district, and thereupon the excluded part shall for all purposes connected with highways, surveyors of highways, and highway rates, be considered and treated as a township maintaining its own highways: (3.) The requisition for holding such meeting as last mentioned shall, in any excluded part where the said Local Government Act, (1858) has been in force before the passing of this Act, be presented within six calendar months after the passing of this Act, and in all other cases within six calendar months after the adoption of the said Local Government Act, (1858).

Bat nothing in this section before contained shall apply to districts constituted under the Public Health Act (1848), including a part only of any parish, township, or place which before the constitution of such district maintained its own highways.

The 27 & 28 Vict. c. 101, s. 5, has enacted that "where part of a parish is in pursuance of this clause treated as forming part of a district constituted under "the Local Government Act, 1858," for all purposes connected with the repairs of the highways and the payment of highway rates, but for no other purpose that part shall for the purposes of "the Highway Act, 1862," and that Act, he deemed to be a place separately maintaining its own highways and capable of being included in a highway district without requiring the consent of the local board to be given.

(0) The 11 & 12 Vict. c. 63, s. 117, in like manner dispensed with the allowance by the justices and the signature of the local board. The matters dispensed with in the text are required in respect of highway rates by the 5 & 6 Will. 4, c. 50, ss. 27, 29, 44.

(p) If the members of the local board do not sign the rate it may become difficult to prove that it has been made.

being made by local board.

of surplus

under
sect. 117 of

11 & 12 Vict.

To lay the same before the parishioners assembled in vestry;

To verify before any justices any accounts kept by them of such highway rates:

And all such accounts shall be audited in all respects in the same way as the other accounts of local board (d), and all ministerial acts required by any Act of parliament to be done by the surveyor of highways may be done by the surveyor of the local board, or by such other person as they may appoint:

Application (6.) The surplus of any monies directed by the one hundred and seventeenth section of the Public Health Act, 1848 (e), to be paid by surveyors of highways to the treasurer of the local board, and to be carried to the district fund account, shall, for every district or part of a district where the roads are repaired out of highway rate, be carried by the same treasurer to a separate account to be kept by him, and called the highway rate account (ƒ).

The Act of the thirteenth Victoria, chapter thirtyfive," for requiring annual returns of the expenditure on highways in England and Wales to be transmitted to the secretary of state, and afterwards laid before parliament " (g), shall apply to the clerk to every

(d) See sect. 60, post.

(e) See ante.

(ƒ) The clause is here defective, as there is no direction as to what is to be done with the surplus. The treasurer will hold it and carry it to an account, as described; but there is no express authority given to the local board to apply or appropriate it. See note on 12 & 13 Vict. c. 63, s. 117, ante.

·

(g) The 12 & 13 Vict. c. 35, s. 2, is as follows:-"the town clerk, of every city, borough, port, cinque port, or town corporate subject to Sic in stat. the provisions of the Act passed in the seventh * year of King William the Fourth, to provide for the regulation of municipal corporations in England and Wales,' and the clerk to the trustees or commissioners appointed under any Act of parliament where the council of such city, borough, port, cinque port, or town corporate, or such trustees or commissioners, are authorized to pave, cleanse, or repair any highway, shall, within thirty days next after every annual or other periodical account of

Annual

Returns.

the receipts and expenditure of such council, trustees, or commissioners, in respect of the highways under their management, has been made out, or where provision is made for the settlement or audit of such account, then within thirty days after such settlement or audit, prepare from such account a statement in writing, showing (as far as circumstances will permit) the like particulars of such receipts and expenditure as are indicated under the heads of receipts and expenditure respectively in the form contained in the schedule to this Act, and shall, within the time aforesaid, transmit such statement to one of Her Majesty's principal secretaries of state; and if such town clerk or clerk to the trustees or commissioners shall neglect to transmit any such statement within such time as aforesaid, he shall for every such offence, on conviction, forfeit any sum not exceeding ten pounds nor less than five pounds, and such penalty shall be recovered and applied as penalties are by the said (a) Act made recoverable and applicable."

"GENERAL STATEMENT of the RECEIPTS and EXPENDITURE on account of the highways of the parish [township, hamlet, &c. of in the county of

for the year ending 25th March, 18, as appearing from the accounts of surveyor of highways for the said parish [township, hamlet, &c.], allowed by the justices at a special sessions for the highways, holden at

of

on the

"RECEIPTS.

day

Balance in hand (if any) from last account

Rates or assessment received in money

Value of team labour performed by ratepayers in lieu of

Value of other work performed by ratepayers in lieu of

Value of team labour performed by ratepayers in lieu of

rates

(a) This means 5 & 6 Will. 4, c. 76.

£ s. d.

£ s. d.

such local board as aforesaid in like manner as to the clerk to any such trustee or commissioner as in such Act mentioned (a).

Power to local board

to provide

of streets not

POWERS AS TO STREETS AND ROADS.

XXXVIII. The powers given to local boards of health

for sewering, by the sixty-ninth and seventieth sections of the Public &c., of parts Health Act, 1848 (b), to compel the sewering, levelling, being high- paving, flagging, and channelling of streets that are not highways repairable at the public expense, and after the

ways.

Value of other work performed by ratepayers in lieu of

Enabling

local boards

to act instead

of inhabi

Dated

Clerk to the justices of the division.

18 ."

Note, this return will be altered by the omission of the reference to justices' allowance.

(a) The 24 & 25 Vict. c. 61, s. 10, enacts that "all the powers, authorities, and discretion which in and by the 5 & 6 Will. 4, c. 50, are vested in and given to the inhabitants in vestry assembled of any parish, township, or place, shall, within the districts where the Local Governtauts in ves- ment Act is in force, be vested in and exerciseable by the local boards, try of townships in their or commissioners exercising the powers of such local boards, under the districts in provisions of this Act and of "The Public Health Act (1848),' and of The Local Government Act (1858);'

all matters arising under the provisions of

5 & 6 Will. 4,

с. 50.

"And all Acts or consents already done or given or purporting to be so done or given by such local boards, under and by virtue of the said Act of the 5 & 6 Will. 4, c. 50, acting or assuming to act in lieu of the inhabitants in vestry assembled of any parish, township, or place within the district of the local board, shall operate and be as valid and effectual as if the same had been done and given or executed by such inhabitants in vestry."

(b) Ante, and see in the note on section referred to the provision in the 24 & 25 Vict. c. 61, ss. 16, 17, as to the notice to be given under the former Act and under this section.

completion of such works to declare such streets highways repairable at the public expense, shall extend to providing the means of lighting, metalling, or making good such streets, and may be exercised in respect of the carriage-way, footway, or any part of such streets;

And the said powers shall also be deemed to have extended, and shall extend and be exercised in respect of any street or road of which a part was at the time of the application of the Public Health Act, 1848, or is or may be, a public footpath (c), or repairable at the public expense, as fully as if the whole of such street or road had been or was a highway not repairable at the public expense (d). No incumbent or minister (e) of any church, chapel, or No incumplace appropriated to public religious worship, which minister of is now by law exempt from rates for the relief of the chapel, &c. poor (f), shall be liable to any expenses under the penses under sixty-ninth section of the Public Health Act, 1858, 11 & 12 Viet. or this section, as the owner or occupier of such church, c. 63, or this chapel, or place, or of any churchyard, or burial ground (g) attached thereto;

(c) See note on 11 & 12 Vict. c. 63, s. 69. The language of this clause is retrospective as well as prospective. The clause extends the power of the local board to lighting the streets referred to, though apparently the 12 & 13 Vict. c. 94, s. 8, in note on 11 & 12 Vict. c. 63, s. 73, ante, would have applied to the case.

(d) See note on 11 & 12 Vict. c. 63, s. 68, ante.

(e) It is difficult to see how the incumbent or minister of any church or chapel other than a proprietary chapel could have been assessed, under the section referred to, as the owners. Such person could not have been brought within the meaning of 11 & 12 Vict. c. 63, s. 2, ante, and no occupier was liable to the rate under the section referred to.

(f) See the statute 3 & 4 Will. 4, c. 30. So far as the text goes, it only exempts the incumbent or minister, therefore the trustees, other than the incumbent or minister, would be liable, but the clause provides that the expenses shall not be a charge on the church or chapel, or churchyard or burial ground. Hence, doubtless, the courts would hold that the trustees were not liable to be assessed, inasmuch as they could not be personally responsible.

(g) A burial ground purchased under the Barial Acts is not to be assessed to any local rate at a higher rate than that at which the land was assessed at the time of the acquisition; 18 & 19 Vict. c. 128, s. 15: but is not wholly exempt. The 32 & 33 Vict. c. 40, enables the authority who make the rate to exempt Ragged and Sunday Schools from the payment of such rate, but does not actually exempt them.

bent or

any church,

liable to ex

sect. 69 of

section.