SECT. XXVIII.] RESULTS OF THE INQUIRY. 299 



SECTION XXVIII. 



MODE OF LEVYING THE POOR*S-RATES. 



WE recommend that the Board of Guardians of each dis- 

 trict shall hold its first meeting at such time as the Com- 

 missioners shall appoint, and shall then prepare an esti- 

 mate of the several sums which will be required within 

 the ensuing year for the several purposes for which the 

 district shall be bound to provide ; that the estimate shall be 

 transmitted to the Commissioners, who shall have authority 

 to vary or affirm it, and to add to it the portion of the 

 national rate which the district ought to bear ; that the 

 Commissioners shall then make an order on the Board of 

 Guardians to levy a rate for the purposes of the estimate, 

 as varied or affirmed and added to as aforesaid ; that the 

 Board of Guardians do levy a rate accordingly ; that the 

 same shall be charged as follows, that is to say, one-third 

 on the occupier of each house or tenement of land above 

 the value of 57. in respect of his occupation, and the re- 

 maining two-thirds in respect of the beneficial interest 

 therein ; the whole to be payable in the first instance by 

 the occupier, who, if he be not the proprietor, shall be 

 reprised as to the two-thirds payable in respect of the be- 

 neficial interest as follows ; that is to say, if the rate be Is. 

 in the pound on the annual value, he shall be entitled to 

 deduct 8d. in the pound from whatever rent he pays to 

 his immediate landlord ; and if such landlord be a lessee, 

 he shall be entitled to deduct the like poundage from any 

 rent which may be payable by him, and so upward where 



