Property is rateable in

where it is situate.

the major part of them; therefore one overseer cannot legally order a new rate.

The occupiers of property are to be taxed the parish according to their visible ability within the district for which the rate is made, and not for what they may possess elsewhere, unless in their occupation, and then to be rated in respect of such property, to the township or district wherein it is situate. This rule is founded on the above statute, wherein it is stated that the tax must "be gathered out of the same parish, according to the ability of the same parish." Thus the rate of each district must be confined to property within its own limits. If it were otherwise, those who occupy property in one parish, and reside in another, would be taxed in each for what they possess in both, which would be a payment of double rates, which is unreasonable, and against the principle of the

Inhabitants rateable

statute.

The rates are to be raised by taxation according of every inhabitant," and other occupiers of lands, houses, &c. according to ability. From this it is inferred, that inhabitants,

to ability.

and all persons holding property, yielding,

cottagers.

or likely to yield, profit; or poor persons Rate on occupying cottage houses, for which they themselves are the responsible tenants, are liable to be rated, Persons are rateable in respect of the rent or annual value of their respective occupations; and it is decided, that persons, however poor they may be, are liable to be rated if they hold houses or land for which they pay rent. For it is held, that persons able to pay rent are able to pay rates, the tax operating on all property in diminution of rent, and depending, in a great measure, on the fact of annual value being yielded by the occupier to the proprietor. If it were not so, property occupied by persons of low degree would be exempt from rate, and would, in consequence, yield a higher proportion of rent than other property; thereby giving the landlord an undue advantage,

are a per

The tax is personal in respect of the Poor-rates visible estate of the inhabitants; and any sonal tax in person refusing or neglecting to pay his real proassessment, after being legally demanded,

respect of

perty.

Personal property rateable.

Personal property

rated.

is liable to have the amount levied by distress and sale of his goods and other personal property.

By the term "inhabitant," the statute is construed to imply personal as well as real property; because the inhabitant of any parish, who occupies no real property within it, could not be taxed according to his ability, unless his personal property were included. But the law is, in general, evaded in this respect, by the general concurrence of the inhabitants. The rating of personal not usually property is attended with great difficulties, and liable to much discussion and litigation. Its annual value is easily misrepresented by the occupier, and the rate would require alteration as often as any alteration took place in his circumstances. The attempt to ascertain increased capital and stock in trade would be very obnoxious to tradesmen, who, in general, are anxious to prevent their private affairs from being publicly exposed. For these, and other obvious reasons, the rate is commonly confined to the annual value of real property, imposing

a higher proportion of assessment on buildings appropriated to trade, to remedy, in some measure, the omission of personal property.

principles

The general principles on which the rate- General ability of both real and personal property of rating. depend, may be comprehended under the following qualifications: -The property rated must be within the meaning of the statute, and within the district for which the rate is made; it must be occupied, and must yield, or be likely to yield, a profit; it must not be rated twice. Unless all these circumstances concur in the subject under consideration, it is not rateable.

D

34

ON POOR RATES

AS CONNECTED WITH RENTS.

payable out

of the annual value of real estate.

Poor rates ALTHOUGH poor-rates are exacted from the occupiers, they are, in effect, borne by the proprietor out of his property in the occupation of another. Lands or buildings are let for less rent in consequence of the tenant having to pay the poor-rates; or, in other words, the landlord would require more rent by the average amount of poorrates, if he were to engage to pay them. They are part of the surplus profits of farms, after payment of expences of management; and being payable before rents, operate in diminution of their amount. Both form a tax upon the balance, after the expences of cultivation are deducted from the value of produce. Therefore rates same as ad- laid upon lands or buildings operate the

Poor rates

operate the

ditional

rents.