"to be inserted in such rate or assessment, and him, her or them to be therein rated and assessed at any sum or sums of money, or may order the name of such other person or persons to be struck out of such rate or assessment, or the sum or sums at which he, she or they is or are rated or assessed therein to be altered in such manner as the said court shall think right; and the proper officer of the said court shall forthwith add to or alter the rate or assessment accordingly." They cannot quash the rate in such a case (d).

By sect 8, if the sessions thus order the name of any person to be struck out, or the sum at which he is assessed to be reduced, and it appears that he has already paid the same, they shall order it to be repaid to him by such churchwarden or overseer.

Whether, therefore, the bench shall amend or quash a rate, is a question for their discretion in general, where the errors affect only the individual ratings, they will amend (e); but where they affect the general principle or proportion of the rate, as if a given description of property existing within the district, &c. and producing profit, is not rated, e. g. a tract of land (f), or ships belonging to various inhabitants (g), &c., they ought to quash; for the burden of proving the extent to which each party interested should be rated, is not to be cast on the appellant, as it might entail on him a much greater difficulty than in cases of single omission; and the session has no power to make a new rate in the room of that which is the subject of appeal.

No justice rated as occupier or inhabitant in the parish or township, can vote in determining the appeal (h).

Costs of Appeal against Poor's Rate.]—By 17 G. II. c. 38, s. 4. sessions may award reasonable costs to the successful party, “in the same manner that they are empowered to do (by 8 & 9 W. III. c. 30,) in case of appeals concerning the settlement of poor persons." This reference to the stat. of William only relates to the mode in which the costs are to be recovered, so that the "determination" of the appeal is a condition precedent to this power to grant costs (i).

It is reasonable that the sessions should have power to judge whether

costs should be allowed or not (k), but they cannot give costs on a mere adjournment (1).

SECTION V.

OF APPEALS AGAINST THE APPOINTMENT OF OVERSEERS.

THE Court of quarter sessions has no original jurisdiction over the appointment of overseers of the poor, which as we have seen takes place at petty sessions; but has a jurisdiction by way of appeal, by 43 El. c. 2, s. 6, and 17 G. II. c. 38, s. 4, which give a right to 66 any person or persons aggrieved" by that appointment, to appeal to the next general or quarter sessions whose jurisdiction extends over the place for which the appointment is made. The right of appeal is given not only to the appointee but the parishioners, who may appeal on any ground of unfitness in him, as his insolvency (m); and the sessions may make such order therein as they think convenient, the same to conclude and bind all parties. This appeal is the proper course where the party appointed overseer claims exemption on the ground of filling another office, which is not made incompatible by statute, but which, he contends, is so at common law; for till the decision of the sessions in his favour, the appointment is valid, and he is legal overseer, de facto (n).

To what Session the Appeal is to be made.]—The appeal should be made to the next practicable quarter sessions during the year of office but 43 El. c. 2, s. 6, fixes no time within which it is to be brought, and does not seem affected by 17 G. II. c. 38, as to this appeal against the original appointment of overseers.

Notice or ground of Appeal not requisite.]-Nor does the act of Elizabeth make any notice of appeal or statement of the grounds of it necessary; but such reasonable notice must be given to the appointing justices within the time fixed by the practice of the particular sessions as to other appeals. No costs can be given to the successful party.

(*) Thus a mandamus to compel them to allow costs to a successful party to an appeal was quashed on the return. R. v. Nottingham (Justices), 1 Sess. Ca. 422.

(1) R. v. Stansfield, Burr. Set. C. 205.

(m) R. v. Forrest, 3 T. R. 38; and

see R. v. St. Alban's (Justices), 3 B. & C. 698.

(n) Per Coleridge, B., Reg. v. Cheshire (Justices), 8 D. P. C. 616. Case of a registrar of births, &c. claiming exemption from office of overseer. See Jurist, No. 179.

Trial of this Appeal.]-At the trial of the appeal, the parties may go into evidence of whatever can show a want of jurisdiction in the magistrates making the order, or expose the impropriety of their choice (o). In determining the appeal, the sessions have a right to exercise the same latitude of discretion in judging who are fit to be nominated, as the two justices had in making the original order. They are not bound to assign any reason for their decision; but if they assign reasons on the face of the order which are entirely insufficient in law, it will be quashed on its removal by certiorari (p).

The mode of trial is governed by the same rules as prevail in appeals against rates, and the appointment in question is either quashed or confirmed by the judgment. The sessions cannot award costs to either party.

SECTION VI.

OF APPEALS RELATING TO THE ACCOUNTS OF PARISH OFFICERS.

NOTHING in the orders of the poor law commissioners or in the poor law amendment act, 4 & 5 W. IV., respecting auditing parish accounts (q), takes away the ultimate power of two justices in special sessions, under 50 G. III. c. 49, to allow in the general account submitted to them under that act, items which had been disallowed by the auditor appointed by the guardians of a union (r), or to disallow items allowed by him (s). However, by 7 & 8 V. c. 101, s. 37, in every district for which an auditor may be appointed under that act (viz. s. 32, 36), the powers of justices of peace, and of all other persons, to examine, audit, allow, or disallow accounts shall, as far as relates to any accounts which such auditor is authorized to examine and audit, cease, and the same are hereby repealed (t).

Accounts of Parish Officers-Allowance of them—and Appeals against such Allowance.]-In districts where no auditors are appointed

(0) Albrighton v. Skipton, Stra. 301; R. v. Stotfield, 4 T. R. 601; R. v. Fisher, 1 Bott, 67.

(p) R. v. Gayer, 1 Burr. 245. (g) See 1st order P. L. C., A. D. 1836, s. 27, 4 & 5 W. IV. c. 76, s. 42, R. v. Halifax, 10 L. J. (M. C.)

47;

(r) R. v. Staffordshire (Justices), ! New. Sess. Ca. 123; 13 L. J. (M. ̊C.)

81.

(8) See 4 & 5 W. IV. c. 76, s. 89; 1st order P. L. C. A. D. 1836, sect. 10. (t) See Archbold's Poor Law, 4th edit. 77-91.

under 7 & 8 V. c. 101, s. 32-36, churchwardens and overseers of the poor must (u) yearly, within fourteen days after the appointment of their successors, deliver in to the latter a just, true, and perfect account, in writing, fairly entered in a book or books (x) to be kept for that purpose, and signed by them under their hands, of all sums of money by them received, or rated and assessed and not received; and also of all goods, stock, and materials that shall be in their hands, or in the hands of any of the poor, in order to be wrought, and of all monies paid by such churchwardens and overseers so accounting (y), and all other things concerning their said office; and shall also pay and deliver over all sums of money, goods, chattels, and other things as shall be in their hands, unto such succeeding overseers of the poor; which said account shall be verified by oath, or by the affirmation of persons called quakers, before one or more justices of the peace, to be administered by such justice or justices, who are to sign and attest the caption of the same at the foot of the said account, without fee or reward; and the said book or books shall be carefully preserved by the churchwardens and overseers, or one of them, in some public or other place in every parish, township, or place; and they shall and are hereby required to permit any person there assessed or liable to be assessed to inspect the same at all seasonable times. (This inspection is now gratis) (z).

And parish officers refusing or neglecting to make and yield up such account verified as aforesaid within the time before limited, or to pay and deliver over such money, goods, &c. in their hands as before directed, may be committed by any two justices to the common gaol, till he or they shall have given such account, or paid and yielded up such money, &c. (a).

The act of 43 Eliz. gave the original right of appeal against parish officers' accounts, which was extended by 17 G. II. (b), giving an appeal to the next general or quarter sessions of the peace for the county, riding, division, corporation, or franchise where such parish, township, or place lies (as in the case of a poor-rate), by any person having a material objection to such account or any part thereof, or aggrieved by any neglect, act, or thing done or omitted by the churchwardens and

(u) 17 G. II. c. 38, s. 1. See Reg. V. Spackman, 2 Q. B. R. 301.

(x) As to mandamus for inspecting them, see R. v. Farringdon (Guardians, &c.), 9 B. & Cr. 541; R. v. Clear and another, 4 B. & Cr. 899.

(y) Viz. Stating each particular separate disbursement, R. v. Worcestershire (Justices), 3 D. & R. 299.

(2) See ante, p. 696.

(a) 17 G. II. c. 38, s. 2. This power remains notwithstanding 50 G. III. c. 49, s. 1, which is merely cumulative, Lester's case, 16 East, 374.

(b) Cap. 38, s. 4, extending 43 Eliz. c. 2, s. 6; and virtually repealing it quoad hoc (see next page); and 2 B. & Ald. 524.

overseers of the poor, or by any justice of peace. There is a similar remedy against the accounts of an assistant overseer; unless there is any limitation in his warrant of appointment to prevent his being accountable to the parish (see 17 G. II. c. 38, s. 4 (c).

No such appeal lies by any but a parishioner or party interested in the matter of the objection; and if it appear in evidence that he is a mere stranger, who is in no way interested in the accounts, the sessions may refuse to hear him (d). An overseer, who acts as such alone for one half of a year, keeping a separate account during that time, may appeal against a similar account kept by his colleague, who has acted alone during the other half-year (e).

As this last enactment includes, in similar terms, appeals against accounts of parish officers and against poor's rates, the same general rules govern the notice and trial of both. We have only, therefore, to notice a few points peculiar to the appeal against the accounts of parish officers.

The accounts of overseers must be examined and allowed by two justices under the statutes, before they become the subjects of appeal (ƒ).

To what Sessions Appeal must be made—and herein of Notice of Appeal, Waiver of it, and Hearing, &c.]-The appeal must be to the next practicable sessions after allowance of the accounts and publication by deposit with the parish officers for public inspection, and after that fact of depositing bond fide made known (g); for 17 G. II. c. 38, s. 4 repealed 43 El. c. 2, s. 6, as to the time of appealing against overseers' accounts, poor's rates, and appointments made by justices under 17 G. II. c. 38, s. 3, of overseers in lieu of those who die, remove from the parish, or become insolvent during their year of office (h); but, like those appeals, it may be respited till the ensuing session, if reasonable notice of appeal be not given (i). Where the accounts were de

(c) Reg. v. Watts, 7 Ad. & E. 461; S. C. 3 N. & P. 367. See Cannell v. Curtis, 2 Bing. (N. C.) 228.

(d) Per Lord Tenterden, C. J., in R. v. Somersetshire (Justices), 7 B. & Cr. 681, n. Being rated only in the last of three rates, in the respondent's year of office, may be sufficient ground of appeal, if the rate complained of is continued, R. v. Gwyer and another, 2 Ad. & E. 216; S. C. 4 N. & M. 158.

(e) R. v. Gloucestershire (Justices), 1. B & Adol. 1.

(f) R. v. Whitear, 3 Burr. 1365. (g) R. v. Watts, 7 Ad, & E. 461, 469, (approving R. v. Thackwell, 4 B. & Cr. 62). See ante, Chap. IX. s. 3, R. v. Worcestershire, (Justices), 5 M. & S. 457; R. v. Berkshire (Justices), 1 Bott, 308.

(h) R. v. Thackwell and others, 4 B. & Cr. 62; R. v. Worcestershire (Justices), 5 M. & S. 457; R. v. Dorsetshire (Justices), 15 East, 200.

(i) 17 G. II. c. 38, s. 4, enacts respecting this appeal when lodged at the