Composition agreements for the rating of owners instead of occupiers in respect of the rating of small tenements under the 32 & 33 Vict. c. 41, ss. 3 or 4, will be signed by the town clerk.

Generally a stamped similitude of a signature is good. See Stroud's "Judicial Dict.," tit. "Sign, Signature." But the L. G. B. have refused to assent to the use of a rubber stamp by a rate-collector in lieu of the written signature on receipts: 60 J. P. 42.

11-(2.) After the appointed day every precept issued by any authority in London for the purpose of obtaining money which is ultimately to be raised out of a rate within a borough, other than a precept sent to guardians by the Local Government Board or by a body containing representatives elected by the guardians, shall be sent to the council at their office, addressed to the council or to the town clerk. Any such precept, if so sent and addressed, shall be deemed to be personally served on the council, and shall be executed by them. "Precept" in this section includes any order, certificate, warrant, or other document of a like character, and the Local Government Board may settle the form of any precept as so defined.

Precepts upon Borough Councils; present mode of levy. — All authorities levy their rates by means of precepts sent down to the 66 overseers " of the parish, who add the amount of these demands to the amounts required for their own purposes (including the cost of collection and losses from all causes), and collect the whole sum from the ratepayer through one or other of the parish rates as indicated by the governing statute. The technical titles of the rates levied in the county of London,-poor rate, general rate, sewers rate, lighting rate, church rate—have become misleading. Thus the poor rate includes the county rate, police rate, contributions assessed by the asylums board, the sick asylums managers and the school district managers, library rate (a), burial board expenses, overseers' expenses, together with the expenditure of the guardians for poor-law purposes proper, whilst the general rate includes the rate made to meet the expenses of the London School Board.

But it will be observed that the precepts of the L. G. B., the Metropolitan Asylums Board, the school district managers and the sick

(a) But see p. 97, ante.

asylum district managers, will continue to be sent to the guardians, who will include the moneys so called for in their precepts upon the borough councils.

Precepts of Local Government Board.-The Metropolitan Common Poor Fund was established by the Metropolitan Poor Act, 1867 (30 Vict. c. 6), s. 61. The receiver is appointed by the L. G. B. (sect. 62). Under sect. 65, the L. G. B. are empowered to issue "to the guardians of each union or parish" from time to time precepts for the payment of their contribution therein specified, in the manner and within the time therein prescribed, "and the guardians shall accordingly raise the amount of their contribution out of the poor rates of the union or parish." Guardians are entitled to have credit in part payment of their contribution for the amount which may be repayable to them out of the common poor fund. Sects. 66 and 67 provide for payment of contributions by certain extra-parochial places: see also 20 Vict. c. 19, s. 3; and 32 & 33 Vict. c. 67, s. 59 (5). Sect. 64 makes the valuation list the basis of contribution: see also 32 & 33 Vict. c. 67, s. 45. The application of the common fund is set out in sect. 69, and includes the requirements of the Metropolitan Asylums Board, for all medicine and medical and surgical appliances supplied by guardians to the poor in receipt of relief; fees for registration of births and deaths; vaccination expenses; maintenance of pauper children in district, separate, certificated and licensed schools; relief of destitute persons certified by the auditor under 27 & 28 Vict. c. 116, and provision of temporary wards under Metropolitan Houseless Poor Acts of 1864 and 1865; and salaries. See the Met. Poor Act, 1898, 61 & 62 Vict. c. 45.

A Body containing Representatives elected by the Guardians.The words constitute a saving for the Metropolitan Asylums Board, and for the five boards of managers of school districts, and the two boards of managers of sick asylum districts within the metropolitan poor law area.

Metropolitan Asylums Board.-Constituted by the Metropolitan Poor Act, 1867, and consists of seventy-two managers, fifty-four being elected triennially by the boards of guardians, and eighteen members nominated by the L. G. B. The Metropolitan Asylums District (which is conterminous with the administrative county with the exception of Penge) was constituted under the order of the Poor Law Board (now L. G. B.) dated May 15th, 1867, amended by Orders of L. G. B. dated Feb. 24th, 1871, and Sept. 3rd, 1886, under the powers conferred by

sects. 5 and 6 of the Metropolitan Poor Act, 1867, as amended by Metropolitan Poor Amendment Act, 1869 (32 & 33 Vict. c. 63), and the Divided Parishes, &c. Act, 1876 (39 & 40 Vict. c. 61), s. 40. The board was originally formed "for the reception and relief of the classes of poor persons chargeable to some union or parish in the said district who may be infected with or suffering from fever, or the disease of small-pox, or may be insane"; but their powers and duties have been considerably extended by the P. H. A., 1891.

The Poor Law School Districts (b) are—

Kensington and Chelsea.

North Surrey (Wandsworth and Clapham and Lewisham Unions).
Central London (City of London and St. Saviour's Unions).
South Metropolitan (Camberwell, Greenwich, St. Olave, Woolwich
and Stepney).

West London (Fulham, Hammersmith, St. George, Hanover
Square, and Paddington).

The Sick Asylum Districts are—

Central London-comprises the united parishes of St. Giles-in-
the-Fields and St. George, Bloomsbury; the Strand Union; and
the Westminster Union-was created by Declaration Order of
the Poor Law Board, dated May 2nd, 1868, under the Metro-
politan Poor Act, 1867. The board of management consists of
thirteen members-three for St. Giles and Bloomsbury, five for
the Strand, and five for Westminster: see the Central London
Sick Asylum District Training of Nurses Order, May 13th,
1873; Rules and Regulations Order, June 10th, 1868; Accounts
Order, Nov. 4th, 1870.

Poplar and Stepney-comprises the unions of Stepney and Poplar :
Declaration Order, April 23rd, 1868; Rules and Regulations
Order, May 16th, 1868.

11-(3.) After the appointed day all the rates collected in a metropolitan borough from any person by the council shall, as far as is practicable, be levied on one demand note, and the demand note

(b) The Forest Gate School District was dissolved by Order of L. G. B., dated Oct. 2, 1897. The training ship Exmouth of the Metropolitan Asylums Board is also a district school.

shall be in a form approved by the Local Government Board, and shall state in manner provided in that form—

(a) the rateable value of the premises in respect of which the rate is levied; and

(b) the rate in the pound; and

(c) the period for which the rate is made; and

the several purposes for which the rate is levied; and

e) the approximate amount in the pound required for each purpose (including, as far as is practicable, the proportionate amount of the estimated costs of and loss in collection);

and

(f) any matter required by section two of the London (Equalisation of Rates) Act, 1894, or any other enactment, to be stated in the demand note.

66

The Demand Note.-The ultimate unit of levy by all precept-issuing authorities is the parish; and the unit of levy of the overseers" will continue to be each individual hereditament entered in the valuation list for the time being in force.

By sect. 10 (4) any rate required to meet the expenses incurred under any adoptive or local Act in part only of a borough is to be levied with, but as an additional item of, the general rate. The demand note served upon the ratepayers in such particular part will show separately the purpose for which the additional sum is levied. See also sect. 4 (3).

London (Equalisation of Rates) Act, 1894.-This Act is set out, p. 197, post. The forms of contribution orders, precepts, demand notes and receipts referred to in sect. 2 are prescribed by L. G. B. Order, No. 475, dated 5th September, 1895; and the form of contribution order by L. G. B. Order, No. 737, dated 19th October, 1894.

Section 12.

SEWERS.

12. Incidence of sewers rate or its equivalent.]—As between landlord and tenant every tenant who, if this Act had not been passed, would have been entitled to deduct against or to be repaid by his landlord any sum paid by the tenant on account of the sewers rate, shall in like manner be entitled to deduct against or to be repaid by his landlord such portion of the general rate as represents the sewers rate.

Sewers Rate.—This section merely re-enacts sect. 169 of the M. M. A., 1855, repealed by the Third Schedule, Lon. G. A. The sewers rate being a landlord's tax, in the absence of any agreement binding the tenant to pay such rate, the latter may deduct it from the rent. A covenant to pay all rates includes sewers rate: see Smith v. Humble, 15 C. B. 321; Waller v. Andrews, 3 M. & W. 312; Bennett v. Womack, 7 B. & C. 627; 3 C. & P. 96. See also M. B. W. (Loans) Act, 1869, s. 23, as to rights as between landlord and tenant in relation to any portion of the county rate representing any rate which, for the purpose of any contract or otherwise, is deemed to be a landlord's or tenant's rate.