tion in the amount of the poor-rate to which the occupier would Act’64, s. 33. otherwise be liable, commensurate with the amount of the exemption (Carter v. Wareham, 30 J. P. 341; and see Reg. v. Heath, L. R. 1 Q. B. 218, 30 J. P. 182).

(n) But where the parish includes property which is exempt from highway rate under 5 & 6 Will. 4 c. 50, s. 33, the occupier is still entitled to the benefit of the exemption, and ought not to be rated for such property so far as the repair of highways is concerned (Reg. v. Heath, L. R. 1 Q. B. 218, 30 J. P. 182). In such a case the amount assessed for the highways should appear on the face of the rate, so that the ratepayers may see how much is for the maintenance of the poor, and how much for highways, and why one occupier who is liable to both is charged with the aggregate, and another who is liable to one only, with that one Id., and see Carter v. Wareham, 30 J. P. 341).

But quære

(0) This is similar to 5 & 6 Will. 4 c. 50, s. 29. whether this limitation will be of any effect after the 25th March, 1879, when by 41 & 42 Vict. c, 77, s. 7, the expenses incurred by any highway board in maintaining and keeping in repair the highways of each parish within their district, and all other expenses legally incurred by the board, are to be deemed to have been incurred for the common use or benefit of the several parishes within their district, and to be charged on the district fund.

(p) This probably includes exemption from highway rates under 5 & 6 Will. 4, c. 50, s. 33, as in Reg. v. Heath, and Carter v. Wareham, supra, and the benefit of interest and dividends, or principal (as the case may be) of sums paid under 25 & 26 Vict. c. 61, s. 35, in respect of highways repairable ratione tenuræ.

levy rates

payments to

34. All waywardens and overseers to whom pre- Power to cepts of a highway board are hereby directed or for making authorized to be issued shall within their respective highway parishes have the same powers, remedies, and privi- board. leges, for and in respect of assessing and levying any rates required to be levied for making payments to a highway board, in the case of overseers, as they have in assessing and levying ordinary rates for the relief of the poor, and in the case of waywardens as they would have if the parish of which they are waywardens were a place separately maintaining its own poor, and they were overseers thereof, and the rate to be levied by them were a duly authorized poor rate (q).

L

Act '04, s. 34.

Mode of enforcing

highway

boards.

(2) They have no power to include in the rate property which is exempt from liability to be rated to the highway rate under 5 & 6 Will. 4, c. 50, s. 33 (Reg. v. Heath and Carter v. Wareham, supra). But it would seem that they may still include "such woods, mines, and quarries of stone, or other hereditaments" as are mentioned in 5 & 6 Will. 4, c. 50, s. 27, and had usually been rated to the highways before the passing of that Act. See also 37 & 38 Vict. c. 54, s. 1, as to the rating of woods, mines, &c., to the poor rate.

35. If any payment required to be made by the payments to overseers or waywardens of any parish of moneys due to a highway board is in arrear, it shall be lawful for any justice, on application under the hand of the chairman for the time being or by the clerk of such board to summon the said overseers or waywardens to show cause at petty sessions, why such payment has not been made; and the justices at such petty sessions (~), after hearing the complaint preferred on behalf of the board, may, if they think fit, cause the amount of payment in arrear, together with the costs occasioned by such arrear, to be levied and recovered from the said overseers or waywardens, or any of them, in like manner as moneys assessed for the relief of the poor may be levied and recovered, and the amount of such arrear, together with the costs aforesaid, when levied and recovered, to be paid to the said board.

(r) In Giles v. Glubb, 30 J. P. 38, it was held that L., an ancient borough, separately maintaining its own poor and highways, which had charters with non-intromittant clauses, and was entirely surrounded by the county of C., was properly included by the justices of the county within a highway district under 25 & 26 Vict. c. 61, s. 5, notwithstanding the non-intromittant clause; and consequently that the justices of the county of C. at petty sessions had jurisdiction to enforce payment of a contribution under a precept from the highway board addressed to the appellants as overseers of the poor law parish, highway parish, or place of L. in the county of C.

ACCOUNTS Of Board.

Act '64, s. 36.

Sects. 25, 26,

Act, 1862,

repealed,

substituted.

36. (8) * * Within thirty days after the signature of the accounts by the chairman the board and 30 of shall cause a statement (t) showing the receipt and veg expenditure in respect of each parish, and the appor- and other tioned part of expenditure chargeable thereto in re- provisions spect of the district fund, and such other particulars and in such form as the Secretary of State (u) may direct, to be printed, and sent by post or otherwise to each member of the board, and to the overseers of every parish within the district having overseers; and the clerk of the board shall furnish a copy of such statement to any ratepayer or owner of property situate within the district, on his application, and on the payment of a sum not exceeding one penny.

The books of account of the board shall at all seasonable times be open to the inspection of any ratepayer of any highway parish within the district of the board.

(s) The first paragraph of this section repealed sects. 25, 26, 30 of 25 & 26 Vict. c. 61, and is itself repealed by the Statute Law Revision Act, 1875, as spent. The next three paragraphs, relating respectively to the making up, examination, and auditing of accounts, are repealed by 41 & 42 Vict. c. 77, s. 9, which makes other provisions on the subject.

(t) By 41 & 42 Vict. c. 77, s. 9, this statement is now to be furnished within 30 days after the completion of the audit under that section, instead of within 30 days after the signature of the accounts by the chairman.

(u) The powers conferred by this section on the Secretary of State are transferred to the Local Government Board by 35 & 36 Vict. c. 79, s. 36.

aggrieved by

in manner

37. If any person feels aggrieved by any rate levied Persons on him for the purpose of raising moneys payable rates levied under a precept of a highway board, on the ground of may appeal incorrectness in the valuation of any property included in such rate, or of any person being put on or left out 4, c. 96. of such rate, or of the inequality or unfairness of the

provided by

6 & 7 Will

Act '64, 5. 37. sum charged on any person or persons therein, he may

Power to

appeal to

quarter

sessions

against items of

expense and expenditure,

&c.

appeal to the justices in special sessions in manner provided by the Act 6 & 7 Will. 4, c. 96, sections 6 and 7, and all the provisions of the said sections shall be applicable to such appeal (v).

(e) This is the only provision made for appealing against rates, and is confined to appeals to special sessions on the ground of incorrectness in valuation, omission of parties, or the inequality or unfairness of the sum charged. An appeal to quarter sessions (except by way of appeal from the justices' decision under this section) can only be had in respect of the matters mentioned in the next section, which does not apply to rates. Consequently no other objection can be taken by appeal against a rate than such as is mentioned in this section.

38. Where any waywarden of a highway parish of a district, or any ratepayer of such parish, feels aggrieved in respect of the matters following:(1.) In respect of any order of the highway board for the repair of any highway in his parish on the ground that such highway is not legally repairable by the parish, or in respect of any other order of the board on the ground that the matter to which such order relates is one in regard to which the board have no jurisdiction to make an order;

(2.) In respect of any item of expense charged to the separate account of his parish on the ground that such item of expense has not in fact been incurred, or has been incurred in respect of a matter upon which the board have no authority by law to make any expenditure whatever;

(3.) In respect of any item of expenditure charged to the district fund on the ground that such item of expense has not in fact been incurred,

or has been incurred in respect of a matter Act '64, s. 38. upon which the board has no authority by

law to make any expenditure whatever;

(4.) In respect of the contribution required to be made by each parish to the district fund on the ground that such amount, when compared with the contribution of other parishes in the district, is not according to the proportion required by this Act;

he may, upon complying with the conditions hereinafter mentioned, appeal to the court of general or -quarter sessions having jurisdiction in the district; but no appeal shall be had in respect of any exercise of the discretion of the board in matters within their discretion; and no (w) appeal shall be had except in respect of the matters and upon the grounds hereinbefore mentioned.

(w) This presumably must be restricted to appeals in respect of matters mentioned in this section. An appeal is expressly given by sect. 32 against the determination of justices in petty sessions respecting the rateable value of property.

Conditions of appeal to

general or

39. No appeal shall be entertained by any court of general or quarter sessions in pursuance of this Act, unless the following conditions have been complied quarter with:

(1.) Notice of the intention of appeal must be served by the appellant on the clerk of the highway board in the case of an appeal against an order (a) within two months after the order, and in the case of an appeal in respect of any item of expense or contribution within one month after the statement of the account of the board has been sent to each member of the board as herein before mentioned:

sessions.