II & 12 Vict. C. person who is the visible occupier objects that his occupation Recovery of is not beneficial, that is matter for appeal to the Quarter Ses- rates. sions. (1) So ratepayers liable under a local Act to the pay- 63, S. 103. ment of rates in respect of houses and gardens, cannot when summoned before the justices for non-payment, resist the issue of distress warrants because at the making of the rate warehouses and other property not rateable under the Act were improperly included in the assessment. In such case the proper remedy is by appeal to the Sessions where the error can be corrected. (2) Proceedings for the recovery of demands (and therefore it is Recovery of presumed, for the recovery of rates) below £20, which Local demands Boards are now empowered by law to recover in a summary County under £20 in manner, may, at the option of the Local Board, be taken in the Court. County Court as if such demands were debts within the cog- 24 & 25 Vict. nizance of such County Courts. c. 61, s. 24. All parochial or other local rates due from a bankrupt at the Recovery of date of the order of adjudication, and having become due and rates from payable within twelve months next before such time, shall be paid in priority of all other debts. Under a liquidation the property of a debtor shall be distributed in the same manner as in a bankruptcy. bankrupts. 32 & 33 Vict. c. 71, s. 32. Ib. s. 125 (7). c. 32, s. 6. The Local Board of Health for the city of York, so often as Rates in the they shall have occasion to make and levy a rate or rates under city of York. the Public Health Act, 1848, or the provisional order under 13 & 14 Vict. which the Board is constituted, shall and may order such rate or rates to be made, levied, and collected within the city as a rate in the nature of a county rate, and in the same manner in all respects as the Council of the city is authorized to order a borough rate to be made, levied, and collected under the 5 & 6 Will. IV. c. 76. Warrants of distress for the recovery of rates may be in the form contained in the Schedule (D) annexed to the Public Health Act, 1848, or to the like effect. The following is the form of distress warrant : To A. B., Collector of Rates, and to all Constables and Peace Officers. County of [or Borough, etc.] to wit. the sum of Form of dis Whereas complaint hath been duly made by A. B., tress warrant. one of the collectors for the district of under II & 12 Vict. and by virtue of the Public Health Act, 1848, that C. 63, s. 104. C. D., of, etc. hath not paid and hath refused to pay Sch. duly assessed upon him in and by a certain rate bearing date on or about the day of in the year of our Lord one thousand eight hundred and although the same hath been duly demanded of him; and whereas it appears to me, E. F., Esquire, one of Her Majesty's justices of the peace in and for the said county for borough, etc.] as well upon the oath of the said A. B. as otherwise, that the said sum hath been duly demanded in writing by him from the said of (1) Reg. v. Bradshaw, 29 L. J. M. C. 176. S. C. nom. Reg. V. Warwickshire 77., 2 L. T. (N. S.) 233. See also Marshall v. Pitman, 9 Bing. 595. (2) Reg. v. Twofenny, 17 L. T. (N. S.) 266. C. D., and that the said Form of dishath refused to pay the same for the tress warrant. space of fourteen days after such demand made, and doth refuse to pay the same and whereas the said C. D. hath been duly summoned to appear before me to show cause why the said sum should not be paid by him, and not having shown to me any sufficient cause why the same should not be paid; these are therefore in Her Majesty's name to command you to levy the said sum of and also the sum of the cost of proceedings to obtain this warrant, by distress and sale of the goods and chattels of the said C. D., and your reasonable charges of taking, keeping, and selling the said distress, rendering to him the overplus (if any), on demand; and if sufficient distress cannot be found of the goods and chattels of the said C. D., that then you certify the same to me, together with this warrant, to the end that such further proceedings may be had therein, as to the law doth appertain. Given under my hand and seal the year of our Lord. day of in the (Signed) E. F. (L. S.) Penalty upon constables refusing to levy. II & 12 Vict. c. 63, s. 104. 21 & 22 Vict. Ib. s. 75. Oxford and Cambridge. 11 & 12 Vict. c. 63, s. 105. 21 & 22 Vict. c. 98, s. 2. Any constable authorized by the warrant who neglects or refuses to make distress or sale pursuant to the warrant, after being required so to do by a collector of the district in which the rate in arrear was made, is liable to a penalty not exceed ing £5. The costs of the levy of arrears of any rate may be included in the warrant for such levy. Notice of demand of rates may be served in the same way as a notice is directed to be served by a Local Board before putting in force the powers for the taking of land otherwise than by agreement; namely, by delivering it personally on the person required to be served, or, if such person is absent abroad, to his agent; or, by leaving it at the usual or last known place of abode of such person; or, by forwarding it by post in a registered letter addressed to his usual or last known place of abode. The Public Health Act does not affect the quota of rates to be paid by the Universities of Oxford and Cambridge under the Local Acts under which the Oxford and Cambridge Commissioners respectively act; but in case any difference should arise between either of the Universities and the Local Board of Health with respect to the proportion and manner in which the University is to contribute towards any expenses under the Public Health and Local Government Acts, and to which the University is not liable under the Local Act, the matter in dispute is to be settled by arbitration in the manner provided by the Public Health Act; and all rates, etc., which may become payable under the Public Health Act by the Univer sities, and their respective halls and colleges, may be recovered in the same manner in all respects as rates are recoverable by virtue of the Local Act. But by the Local Government Supplemental Act, 1865, (No. 5), all public buildings of the University and city of Oxford, and any lands, tenements, and hereditaments within the Oxford district not now assessed or assessable to rates for the relief of the poor, except for all such as belong to or are Public buildheld by the county, and except churches and other public ings (except places of religious worship, shall be assessable on a fair valua- churches) tion thereof by an equal pound rate to the general district shall be rates to be from time to time made and levied by the Local assessable to Board. the general time district rates. in Oxford 28 & 29 Vict. c. 108, s. 8. Who to rated to the general dis With respect to the general district rate from time to made and levied by the Oxford Local Board : (a.) All rateable property belonging to the chancellor, masters, and scholars of the University shall be rated in the name of the vice-chancellor of the University. (b.) All rateable property belonging to the mayor, aldermen, the Oxford and citizens of Oxford shall be rated in the name of Local Board the mayor of the city. (c) All rateable property belonging to the dean and chapter of Christ Church and to the other colleges and the halls in the University shall respectively be rated in the names of the treasurer of Christ Church, and of the senior bursar or treasurer of the several other colleges, and of the principals of the several halls respectively. (d) All rateable property belonging to feoffees or trustees of charities or public buildings shall respectively be rated in the names of the feoffees and trustees respectively. trict rates of Ib. s. 20. The general district rate from time to time made by the Rates on the Oxford Local Board, and payable by the University and Christ University Church and the other colleges and the halls respectively, shall and colleges and halls of be collected and paid to the Local Board by the vice-chancellor ; Oxford to be provided that this arrangement may at any time be determined collected and by notice in writing in that behalf given by the vice-chancellor paid by the to the Local Board, or by the Local Board to the vice-chancellor, cellor. and if notice be so given, and be not withdrawn within twelve 28 & 29 Vict. months after the service thereof, then from and after the ex- c. 108, s. 21. piration of that period the general district rate payable by the Power to vice-chan determine University and Christ Church, and the several other colleges that arrangeand the halls respectively, shall be collected by the Local ment. Board. The Local Government Supplemental Act, 1865 (No. 5), S. 14 (as to which see post, p. 424), enables the Oxford Local Board to appoint an assessment committee for the purpose of the general district rates. Ib. local Acts. The following are the Local Acts under which the Oxford Oxford and and Cambridge Commissioners respectively act :-Oxford city- Cambridge II Geo. III. c. xix. ; 21 Geo. III. c. xlvii. ; 52 Geo. III. c. lxxii. ; 5 & 6 Will. IV. c. lxix. ; and 11 & 12 Vict. c. xxxvii. Cambridge borough-28 Geo. III. c. lxiv.; 34 Geo. III. c. civ.; 9 & 10 Vict. c. cccxlv., and 13 & 14 Vict. c. xxxvii. The production of the books purporting to contain any rate or assessment made under the Public Health Act, 1848, shall Evidence of rates. 11 & 12 Vict. c. 63, s. 106. Ib. s. 137. Power to reduce or remit rates on account of poverty. Ib. s. 96. Act not to affect existing agree alone, and without any other evidence whatsoever, be received as primâ facie evidence of the making and validity of the rates mentioned in such books; but no rate made under the Act can be vacated, quashed, or set aside for want of form. The Local Board may reduce or remit the payment of any rate levied under the Act, on account of the poverty of any person liable to the payment of any such rate; but the excuse of the payment of the rate cannot be considered as relief, or as subjecting the person excused to any disqualification on account of the excusal; for it has been held that an excusal of poor rates under the 54 Geo. III. c. 170, s. 11, is not parochial relief disqualifying a person from being registered as a parliamentary voter. (1) Nothing in the Public Health Act is to alter, interfere with, or affect any lease, contract, or agreement made or entered into between landlord and tenant before the Act is applied to the between land- district in which the premises in respect of which the lease, contract, or agreement was made, are situated. ments lord and tenant. Ib. s. 97. Power to levy special district rate repealed. 21 & 22 Vict. c. 98, s. 54. Existing debts and contracts to be enforced. Ib. The case of Sweet, app., Seager, resp., (2) may be referred to as illustrating the construction of a covenant in a lease to pay future rates and taxes. And as regards the right of the owner to recover from his tenant under the covenants of a lease money paid by the owner to local authorities in respect of works under their statutory power, see Thompson v. Lapworth. (3) 3. SPECIAL DISTRICT RATES. The provision in the Public Health Act, 1848, as to the levying of special district rates, in respect of works of a permanent nature, is repealed, and whenever" special district rate" is mentioned in that Act, it is to be read as if no such rate were mentioned in it. All debts incurred and contracts and engagements entered into by or to any Local Board previously to the passing of the Local Government Act are, however, to be enforced, and all powers vested in any Local Board of raising money by rates, tolls, or other means, for the purpose of satisfying such of the said debts, contracts, and engagements as were incurred or entered into by such Local Board are to be exercised in the same manner as if the Local Government Act . had not been passed. This provision is not free from ambiguity; but it seems to have been intended that the Local Board should still possess the power of levying special district rates in respect of works already executed at the time of the passing of the Local Government Act, 1858, and in respect of which a charge on those rates had been executed by the Board. It has, however, since been enacted that where in any district special district rates are levied over the same area as general (1) Mashiter's Appeal, 6 C. B. 30. (2) 2 C. B. (N. S.) 119. leviable over district rates, the Local Board may make and levy such special Special disdistrict rates as part, and under the name of general district trict rates rates: Provided that the levying of such rates by the means same area as aforesaid shall in no way prejudicially affect any mortgages now general disor hereafter to be made upon such special district rates. trict rates under the Debts due on Where any Local Board of Health have incurred expenses in may be levied or about any works of a permanent nature, and have made and as part, and levied a special district rate upon or in respect of the premises name of such situate in part of their district, and have borrowed and taken up rates. at interest on the credit of the said special district rate any 24 & 25 Vict. sums of money necessary for defraying such expenses, it shall c. 61, s. 12. be lawful for such Local Board, with the sanction of the special disLocal Government Board, and with the consent of all persons trict rates. having advanced money on the security of the said special dis- Ib. s. 13. trict rate, and with the consent of the owners and ratepayers of the district, to be expressed by resolution in the manner herein provided with respect to resolutions for the adoption of the Local Government Act, to pay off and discharge the sums so borrowed and taken up at interest on the credit of the special district rate, or such part thereof as shall then remain due, and to re-borrow and take up at interest on the credit of the general district rates of the Local Board any sums of money which shall have been so paid off and discharged. For the purpose of securing the repayment of any sums so borrowed, together with interest thereon, the Local Board may mortgage the general district rates to the persons by or on behalf of whom such sums are advanced, subject to the regulations prescribed by the 57th section of the Local Government Act, 1858. 4. PRIVATE IMPROVEMENT EXPENSES. 11 & 12 Vict. Whenever the Local Board have incurred or become liable Private imto any expenses which are by the Public Health Act, or by the provement Local Board, declared to be private improvement expenses, rates. the Local Board may make and levy upon the occupier of the pre- c. 63, s. 90. mises in respect of which the expenses were incurred, in addition to all other rates, private improvement rates of such amount as will be sufficient to discharge such expenses and interest at a rate not exceeding five per cent., in such period, not exceeding thirty years, as the Local Board may in each case determine. Whenever any premises in respect of which any private improvement rate is made become unoccupied before the expiration of the period for which the rate was made, or before it is fully paid off, it is to become a charge upon and be paid by the owner of the premises so long as they continue to be unoccupied. In like manner as in the case of a general district rate (as to which see ante, p. 384), the Local Board, before proceeding to make any private improvement rate under the Act, are to cause Estimate of rate. Ib. s. 98. |