EXPLANATION OF ABBREVIATED REFERENCES TO STATUTES.

"1601" means the Poor Relief Act, 1601 (43 Elizabeth, c. 2).

66

1742" means the Justices Jurisdiction Act, 1742 (16 Geo. 2, c. 18).

"1743" means the Poor Relief Act, 1743 (17 Geo. 2,

c. 38).

"1801" means the Poor Rate Act, 1801 (41 Geo. 3, c. 23). "1814" means the Poor Relief Act, 1814 (54 Geo. 3,

c. 170).

"1820" means the Poor Law (Appeals) Act, 1820 (1 Geo. 4, c. 36).

"1833" means the Poor Rate Exemption Act, 1833 (3 & 4 Will. 4, c. 30).

"1836" means the Parochial Assessments Act, 1836 (6 & 7 Will. 4, c. 96).

“1837” means the Parish Notices Act, 1837 (7 Will. 4, & 1 Vict. c. 45).

"1840" means the Poor Rate Exemption Act, 1840 (3 & 4 Vict. c. 89).

"1843" means the Scientific Societies Act, 1843 (6 & 7 Vict. c. 36).

"1848" means the Poor Law Audit Act, 1848 (11 & 12 Vict. c. 91).

1849" means the Distress for Rates Act, 1849 (12 & 13 Vict. c. 14).

"1862 " means the Union Assessment Committee Act, 1862 (25 & 26 Vict. c. 103).

"1864" means the Union Assessment Committee Act, 1862 (Amendment) Act, 1864 (27 & 28 Vict. c. 39).

"1868 " means the Poor Law Amendment Act, 1868 (31 & 32 Vict. c. 122).

"1869" means the Poor Rate Assessment and Collection Act, 1869 (32 & 33 Vict. c. 41).

1874" means the Rating Act, 1874 (37 & 38 Vict. c. 54).

" 1877 "

means the Jurisdiction in Rating Act, 1877 (40 & 41 Vict. c. 11).

"1880" means the Union Assessment Act, 1880 (43 & 44 Vict. c. 7).

'1882" means the Poor Rate Assessment and Collection Act (1869) Amendment Act, 1882 (45 & 46 Vict. c. 20).

"1888" means the Local Government Act, 1888 (51 & 52 Vict. c. 41).

"1889 " means the Advertising Stations (Rating) Act, 1889 (52 & 53 Vict. c. 27).

"1894 means the Local Government Act, 1894 (56 & 57 Vict. c. 73).

"1896" means the Agricultural Rates Act, 1896 (59 & 60 Vict. c. 16).

"1899

means the Tithe Rentcharge (Rates) Act, 1899 (62 & 63 Vict. c. 17).

The references to "Ryde" are to "Ryde on Rating" (4th edition).

NOTES ON BILL.

Clause 1.-If Section 2 of the Act of 1601 be still in force, it would properly form a proviso to clause 1. It would seem, however, that, since the rating of inhabitants as such was abolished by the Act of 1840, this clause has become practically of no effect, and it is therefore omitted.

Clause 3.-The Act of 1874 states that land used for a plantation, etc., "and not subject to any right of common," shall be rateable. From this it seems to follow that such land so used as is subject to any right of common is exempt, and this clause so provides.

Clause 3. (c)-The original Section (1 of the Act of 1833) is ungrammatical, and its meaning is not certain. The clause follows the construction suggested in Ryde (p. 155).

Clause 6.-The language is varied in order to harmonise with that of the following clause.

66

The meaning of the words 'building and other hereditaments" may be doubtful, and would probably include all rateable hereditaments.

Clause 11.-Parliament has made several attempts to define annual values for the purpose of rating, namely, in 1836, 1862 and 1869, and, as the definitions have admittedly all the same meaning, the latest is here adopted, although it actually appears in an Act applying to London only.

Clause 13.-The definitions in this clause might usefully be put in the definition clause so as to extend to the whole Act, but there is no actual justification for this in the existing statutes.

Clause 20.-Arguments are sometimes based on the preamble to the Act of 1862, and it is consequently reproduced in this clause.

Clause 22, Proviso (c).-The provision that in certain cases the assessment shall be calculated not on structural cost but on rental value seems needless.

Clause 25.-The reference to minute books should probably be altered to "rate books."

Clause 30.-The Ministry of Health, in whom the powers of the Poor Law Commissioners are now vested, claims that Secs. 3 & 4 of the Act of 1836 are obsolete. They have not, however, been repealed, and are therefore reproduced here.

Clause 30 (2). The provisions of this subsection should be extended to apply generally to all cases of expert valuations and not only to those under this clause.

Clause 39.-The conflict between the Act of 1862, Sec. 18, and the Act of 1864, Sec. 1, is here harmonised according to the construction in Reigate Union v. South Eastern Railway Co. (1894) 1 Q.B. 411 (see Ryde, p. 645), notwithstanding the difficulties pointed out in Ryde, pp. 689, 690.

Clause 42.-The meaning of the original Act (Sec. 21 of 1862) is doubtful, the language being ungrammatical. The word "such" is omitted from the clause, following the suggestion in Ryde (p. 653).

Clause 43 (2)-It is not clear whether the "clerk " referred to in the original Act is the clerk of the guardians or the clerk of the assessment committee, but the Acts require the clerk of the assessment committee to be the clerk or assistant clerk of the board of guardians. See

Clause 48 (proviso).-The meaning of the original section (section 32 of the Act of 1862) is not clear, but appears to be as here reproduced.

Clause 50 (3) (b).—The word "collector" is omitted

to agree with modern practice.

Clause 52 (1) (b).—The word "securities "

duced, but should probably be "sureties.

is repro

Clause 53 (proviso) (c).—It is doubtful whether the original section (section 5 of the Act of 1801) is still effective (see Ryde, p. 712).

Clause 58.-When the Act of 1801 was passed special sessions had not been instituted, but it is presumed that the provisions of section 3 are to be treated as applying to special sessions.

Clause 59.-The same remark applies to this clause, Clause 67 (3).-The words in the original section (section 13 of the Act of 1743), "public or other place," are reproduced without alteration.

Clause 67 (5). The provisions of this subsection should be extended to cover special as well as quarter sessions.

Clause 93.-It seems questionable whether the original section (section 7 of the Act of 1601) might not be omitted as being obsolete.

Clause 94.-The Act of 1742 of course does not refer to special sessions but presumably should be so construed.

Clause 109 (18).—There is a good deal of confusion in the existing Acts as to the meaning of " voluntary school." The clause follows Ryde, p. 158.

Clause 111 and Repeal Schedule.-Sections 5 and 8 of the Act of 1874 are probably spent, as they relate to leases in existence at the time of the passing of that Act. In case, however, any such remain, those sections are left unrepealed.