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of such hereditament is willing to enter into an agreement in writing 32 & 33 Vict. with the overseers to become liable to them for the

c. 41. rates

poor assessed in respect of such hereditament, for any term not being less than one year from the date of such agreement, and to pay the poor rates whether the hereditament is occupied or not, the overseers may, subject nevertheless to the control of the vestry, agree with the owner to receive the rates from him, and to allow to him a commission not exceeding twenty-five per cent. on the amount thereof." (Seo sects. 8, 9, infra.) By sect. 4, “ The vestry of any parish may from time to time order that the owners of all rateable hereditaments to which section three of this act extends, situate within such parish, shall be rated to the poor rate in respect of such rateable hereditaments, instead of the occupiers, on all rates made after the date of such order;—and thereupon and so long as such order shall be in force the following enactments shall have effect:1. The overseers shall rate the owners instead of the occupiers,

and shall allow to them an abatement or deduction of fifteen

per centum from the amount of the rate;
2. If the owner of one or more such rateable hereditaments shall

give notice to the overseers in writing that he is willing to
be rated for any term not being less than one year in respect
of all such rateable hereditaments of which he is the owner,
whether the same be occupied or not, the overseers shall rate
such owner accordingly, and allow to him a further abatement
ordeduction not exceeding fifteen percentum from the amount

of the rate during the time he is so rated;
3. The vestry may by resolution rescind any such order after a

day to be fixed by them, such day being not less than six
months after the passing of such resolution, but the order
shall continue in force with respect to all rates made before

the date on which the resolution takes effect;
Provided that this clause shall not be applicable to any rateable
hereditament in which a dwelling-house shall not be included.”
Sect. 5. “When an owner who has become liable to

pay
the

poor rate omits or neglects to pay, before the fifth day of June in any year, any rate or any instalment thereof which has become due previously to the preceding fifth day of January, and has been duly demanded by a demand-note delivered to him or left at his usual or last known place of abode, he shall not be entitled to deduct or receive any commission, abatement or allowance to which he would, except for such omission or neglect, be entitled under this act, but shall be liable to pay, and shall pay, such rate or instalment in full.”

Privileges of Occupiers and Owners.] By sect. 1, "The occupier of any rateable hereditament let to him for a term not exceeding three months, shall be entitled to deduct the amount paid by him in respect of any poor rate assessed upon such hereditament from the

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32 & 33 Vict. rent due or accruing due to the owner, and every such payment

be a valid discharge of the rent to the extent of the rate 50 By sect. 2, “No such occupier shall be compelled to pay overseers at one time or within four weeks a greater amount rate than would be due for one quarter of the year.” By se “Every payment of a rate by the occupier, notwithstanding amount thereof may be deducted from his rent as herein prut and every payment of a rate by the owner, whether he is him rated instead of the occupier, or has agreed with the occupi with the overseers to pay such rate, and notwithstanding allowance or deduction which the orerseers are empowered to from the rate, shall be deemed a payment of the full rate by occupier for the purpose of any qualification or franchise, whic regards rating depends upon the payment of the poor rate." sect. 8, “Where an owner who has undertaken, whether by ag ment with the occupier or with the overseers, to pay the poor a or has otherwise become liable to pay the same, omits or neglect pay any such rate, the occupier may pay the same, and deduct amount from the rent due or accruing due to the owner, and receipt for such rate shall be a valid discharge of the rent to extent of the rate so paid.” By sect. 9, “ Every owner who agte with the overseers to pay the poor rate, or who is rated or liable be rated for any hereditament instead of the occupier, shall deli to the overseers, from time to time, when required by theru, writing, a list containing the names of the actual occupiers of t hereditaments comprised in such agreement, or for which he is rated or liable to be rated ;-and if any such owner wilfully comi to deliver such list when required to do so, or wilfully omits then from or misstates therein the name of any occupier, he shall fi every such omission or misstatement, be liable, on summary convit tion, to a penalty not exceeding two pounds” [recovered as Offenex 9-12, Vol. I. p. 682, tit. Poor "].

Matters to be inserted in Rates.] By sect. 14, “ The overseers every parish, when they make a poor rate, shall set forth in the title of the rate the period for which the same is estimated, and i the same is payable by instalments, the amount of each instalment

, and the date at which each instalment is payable ;-provided that it the necessities of the parish shall require it, another rate may be made before such period shall have elapsed.” By sect. 15, " That overseers who make the poor rate for a period exceeding the months may declare that the same shall be paid by instalment3 at such times as they shall specify, and thereupon each instalment only shall be enforceable as and when it falls due, and the payment of any

such instalment shall, as respects any qualification or irano chise depending upon the payment of the poor

rate be deemed payment of such rate in respect

of the period to which such instala

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ment applies.” By sect. 19, “The overseers, in making out the 32 & 33 Vict.
poor rate, shall, in every case, whether the rate is collected from c. 41.
the owner or occupier, or the owner is liable to the payment of the
rate instead of the occupier, enter in the occupiers' column of the
rate book the name of the occupier of every rateable hereditament,
and such occupier shall be deemed to be duly rated for any quali-
fication or franchise as aforesaid ;--and if any overseer negligently
or wilfully and without reasonable cause omits the name of the
occupier of any rateable hereditament from the rate, or negligently
or wilfully misstates any name therein, such overseer shall for
every such omission or misstatement, be liable, on summary convic-
tion, to a penalty not exceeding two pounds (recovered as Offences
9—12, Vol. I. p. 682, tit. Poor”];-provided that any occupier
whose name has been omitted shall, notwithstanding such omission,
and that no claim to be rated has been made by him, be entitled to
every qualification and franchise depending upon rating, in the
same manner as if his name had not been so omitted.”

Date of Rate, and Publication.] See hereon sects, 17, 18, in tit.

Rates,post.

VII. Allowance and Excusal of Rates. Allowance of Rates.] By two or more justices in counties (43 43 Eliz. c. 2. Eliz. c. 2, s. 1), or mayor of boroughs, towns, or places corporate and cities (s. 8); but where a parish comprehends part of a borough and part of the county, the allowance should be by a justice of the county and of the borough (R. v. Gordon, 1 B. & Ald. 524). The allowance of a rate is a mere ministerial act (R. V. Justice of Dorsetshire, 1 Stra. 339), and cannot be refused if the rate be good on the face of it (R. v. Godolphin, 13 L. J. (N. S.) M. C. 57; 1 Dowl. & L. Prao. Cas. 830), and the justices may sign separately, the 32 & 33 Vict. c. 41, s. 17, admitting of their doing so; and see sect. 18, tit. Rates,post, as to evidence of making and publication of rates. By “The Union Assessment Committee Act, 1862,” 25 & 26 Vict. c. 103, s. 23, the overseers are required to produce to the justices, upon application for the allowance of a poor rate, the valuation list approved by the union assessment committee (or a fair copy of it signed by three members of the committee and countersigned by their clerk, 31 & 32 Vict. c. 122, s. 30, or a certified copy if original or such signed copy is lost, Id. s. 31), and before the rate is allowed by the justices the churchwardens and overseers, or a majority of them, are to sign a declaration in the form given in the schedule,

а instead of that provided by 6 & 7 Will. 4, c. 96, s. 2 (ss. 28, 43; Reg. v. Fordham, 11 Ad. & Ell. 73; Reg. v. Painter, 16 L. J. (N. S.) M. C. 136; Re Eastern Counties Railway, &c., 24 L.J. (N. S.) M. C. 49; Reg. v. Earl of Yarborough, 12 Ad. & Ell. 416).

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The form of allowance of the rate may be as follows:-
County of G! We, two of her Majesty's justices of the peace in

to wit. ) and for the county of —, do consent and allow of
the foregoing assessinent. Witness our hands this — day of —
187–.
[Or if allowed separately alter the dates of allowance accordingly.]

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VIII. The Dirided Parishes and Poor Law Amendment Act, 1876. 39 & 40 Vict. “The Divided Parishes and Poor Law Amendment Act, 1876," c. 61.

39 & 40 Vict. c. 61, recites that many parishes in England are
divided, and some unions are formed in a manner which renders
their arrangements inconvenient; and that other unions are too
large in extent for the purposes of the relief of the poor, and other
local administration, and that it is expedient that provision should
be made for remedying these inconveniences. It then proceeds to
provide as follows:-

Division of Parishes.
Local Government Board may make provision for divided Parishes.]
Sect. 1 eracts, that where any parish shall be divided so as to have
its parts or any of them isolated in some other parish or parishes,
or otherwise detached, the local government board may, after local
inquiry, make an order to take effect at a certain period, either for
constituting separate parishes out of the divided parish, or for amal-
gamating some of the parts thereof with the parish or parishes in
which the same may be locally included or to which they may be
annexed.

Objections by one-tenth of the Ratepayers.] By sect. 2, if one-tenth
in number and rateable value of the persons appearing on the rate
in force for the time being to be rated shall give notice to the local
government board of objection, the order is to be deemed a pro-
visional order only, which is to require confirmation by an act of
parliament.

State of Parishes after new Order.] By sect. 3, from and after the 25th of March next ensuing the day when such order, if not objected to, is to take effect, and, in the case of a provisional order, next ensuing the date of the act of parliament confirming the same, the several parts of every parish to which such order applies is to be and continue to be constituted in manner directed by such order, and the officers of the several parishes affected thereby are to be empowered and required to act as if such parish had been constituted in the manner directed prior to the issue of such order.

Ecclesiastical Divisions and Municipal Boundaries not to be affected.] Sect. 4 provides, that nothing contained in the act shall apply to the ecclesiastical division of parishes, nor to the constitution of school districts without the sanction of the Education Department,

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nor to alter the boundaries of any municipal borough; and that 39 & 40 Vict.
for the purposes of the election of members of parliament and of c. 61.
burgesses in municipal boroughs, of the jury lists, of the action of
justices and of the police and constables, the parishes are to con-
tinue and be deemed unaltered until new lists are made and new
constables are appointed.

Provision for Highway District.] By sect. ), where a parish affected by the order is included in a highway district, its condition therein and the appointment of the waywarden is to be changed according to the terms of the order, whether its area or contents be diminished or increased thereby.

Overseers to be appointed for the Parish 80 created.] The 6th section provides that every parish so constituted shall be a parish for which an overseer shall be appointed, and for all other lay and civil purposes to which a parish may be liable or entitled ; and it provides also for the constitution of a vestry of such parish.

Provision for Compensation.] Sect. 7 provides for compensation to any person deprived of any office or employment, or who suffers a diminution of profits by reason of the act.

Adjustment to be made of Property and Debts.] Sect. 8 also provides for the adjustment of the property and debts and liabilities of the parishes among the several parts thereof according to the alterations caused by the order.

Endowments for Benefit of divided Parish not to be affected.] Sect. 9 provides that nothing is to affect any right, &c. over any charitable endowment applicable for the benefit of a divided parish.

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Poor Law Amendments. Husbands and Wives in Workhouses.] By sect. 10, when any two persons, being husband and wife, shall be admitted into any workhouse, and either of them shall be infirm, sick, or disabled by any injury, or above the age of sixty years, the guardians in their discretion may permit such husband and wife to live together; and every such case is to be reported forth with to the local government board.

Local Government Board under certain Circumstances may dissolve a Union.] By sect. 11, the local government board, where it appears to them to be expedient for rectifying or simplifying the areas of management or otherwise for the better administration of the relief of the poor, that any union should be dissolved, may, in the manner pointed out in the section, proceed to dissolve the

same.

Division of Parish into Wards for Election of Guardians.] By sect. 12, the local government board may by their order divide any parish into wards for the election of guardians, and may determine the number of guardians to be elected for every such

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