attorney, in writing, signed by the party demanding the same, of the perusal and copy of such warrant, and the same hath been refused or neglected for six days after such demand; and if after a compliance therewith, such action shall be brought, without making the justice who signed the warrant a defendant, on producing and proving such warrant at the trial, the jury shall give their verdict for the defendant, notwithstanding any want of jurisdiction in the justice granting the warrant; and if such action is brought jointly against the justice and the officer, then on proof of such warrant, the jury shall find for the defendant.

Though churchwardens and overseers are not expressly named in this act, it has been determined in Jackson's case, E. 13 Geo. III. that all officers acting under a justice's warrant, are included by the words "other Officers," in the act 24 Geo. II. c. 44. and this case was decided in an action of

trespass, brought against overseers of the poor for executing a distress warrant for a poors' rate, in which the plaintiff was non-suited for not having pursued the directions of that statute, by making a demand, in the manner required by the act, of perusal and copy of the justice's warrant. 7 T. R. 270.

Churchwardens may by 53 Geo. III. c. 127, recover church rates not exceeding £10. in a summary way before two or more justices. See " Church Rates."

By 50 Geo. III. c. 51, so much of the 8th and 9th Wm. III. as requires paupers under certain pecuniary and corporal punishments to wear badges, is repealed.

The majority of the parish officers, as before stated, may make a rate for the immediate relief of the poor, which rate must be allowed by two or more justices of the peace living in or near the parish; and this act being merely ministerial, they must allow it without exercising any discretion as to the necessity or inequality of the rate; but if two rates are presented by different officers of the same parish, the justices may elect which to allow. 1 Bott. 99, pl. 122. and the magistrates need not be together at the time of such allowance. 3 T. R.

380.

On the Sunday next following the allowance, notice of the rate must be given by publishing it in the church, otherwise it is void. 4 T. R. 368. and after a rate has been regularly made, allowed and published, it cannot be altered by inserting other names, although with the consent of the justices who allowed it. Doug. 449.

The rate when made must be copied in a book and attested by the parish officers who made it; and any inhabitant may inspect it on paying 1s. or may take a copy of the whole or part thereof on payment of 6d. for every 24 names; churchwarden or overseer not permitting inspection, or

refusing to give copies on demand, shall forfeit £20. to be recovered by action at law. 17 Geo. I. c. 3, s. 2, 3.

A rate need not be made for any specific time, but should be assessed monthly or oftener as occasion may require; and any inconvenience which

night arise by a change of occupation is remedied by 17 Geo. II. c. 38. which enacts, That when any person shall occupy any premises, from which any person assessed shall be removed, or which at the time of making the rate was empty, every person so removing or coming in, shall pay the rate only in proportion to his respective occupation.

Though the rate is made for the immediate relief of the poor, yet it may be made prospectively. 6 T. R. 580. and law expenses necessarily incurred by the overseers in the prosecution of appeals and other matters may be paid out of the rates, and overseers whilst in office may make a rate to reimburse themselves; but if an overseer continues more than one year in office, he cannot reimburse himself money paid in a preceding year out of the current assessment. 6 T.R.159. By 41 Geo. III. c. 23, it is enacted, That the churchwardens and overseers, or any of them, out of any money they shall collect in pursuance of any rate for the relief of the poor, may reimburse the preceding churchwardens and overseers such sums as they have heretofore advanced or expended for the maintenance or relief

of the poor during the time that no rate or assessment thereof has been made, or during the time that any appeal had been depending which affected the whole rate, or upon hearing of which the same might be quashed; and in default of payment within 14 days after demand in writing, such preceding churchwardens, &c. may apply to the sessions, who shall make an order on the then churchwardens, &c. to pay such sum as they shall think fit, and levy the same by distress.

All persons having property from which a profit is derived, lying within the parish, though dwelling elsewhere, are liable to be rated to the relief of the poor; and the occupier of a house, and not the landlord, is liable to the rate; but if the house is divided into tenements, inhabited by distinct families, each family may be rated separately. The different species of property liable to be rated, according to legal decisions, are as follow:

Lands and Tenements generally. Dalt, 235. 5 East, 480.

The Palace of an Archbishop or Bishop.

The Scite of a Royal Palace, occupied by a subject, from which he derives a permanent interest. 1 T. R. 338.

Royal Park. The Ranger is liable to be rated for the inclosed Land from which he derives a profit, but not otherwise.

Hospitals, and Land for their endowment, and ge

nerally all Charitable Institutions are liable in respect of persons residing in or upon them having a beneficial occupation as tenants, but not otherwise. 2 Salk, 527. 1 Bott. 125, pl. 154.

Weighing Machines on a Turnpike Road.

Prisons. Wardens or Keepers of Prisons in respect to profits derived from letting lodgings to prisoners.

Coal Mines, unless exhausted and producing no profit. 8 E, R, 387.

Tithes, The Assessment to be made personally on the Parson (he being considered as the occupier) and not on his Lessee. Plow. 496.

Oblations and other Offerings. 3 T. R. 385.
Ground Rents.

Waste Lands, when improved. 17 Geo. II. e. 37. Tolls on navigable Canals; and they are rateable where the Tolls are due. 2 T. R. 660.

Markets or Fairs yielding a certain annual profit. Underwoods, though usually cut down but once in twenty-one years, are rateable according to the improvement in value, or in the rent which might fairly be expected for them whenever a rate is made. 10 E. R. 219.

Chapels and Conventicles. If the Pews are let to profit, or if the House is beneficially occupied or used for any other than Religious purposes. Cald. 310. 1 Bott. 164, pl. 192. 14 East's Rep. 256.

A Mineral Spring being part of the produce of Land, and therefore the occupier rateable for the