880 FARMERS AND ASSESSMENTS TO LOCAL HATES. [March 1897. 



ment committee and to the overseers that he objects to the 

 valuation list on which the rate is based. The notice must be 

 in writing, and must specify the grounds of the objection. It 

 may be served on the assessment committee by being left at 

 the office of the clerk to the board of guardians, or sent by 

 post, addressed to the committee at such clerk's office, or 

 delivered personally to the clerk of the assessment committee 

 (i.e., the clerk to the guardians) or at his usual place of abode. 



On notice of the objection being given, a day will be appointed 

 by the assessment committee for the h earing of the objection, 

 and on such hearing the committee have full power to call for 

 and amend the valuation list. If they do amend it, they must 

 give notice of the amendment to the overseers, who are there- 

 upon to alter the poor rate current at the date of the notice of 

 objection ; so that, if on the hearing of an objection made by a 

 farmer or other person against his assessment, the assessment 

 committee reduce the assessment, the objector will only be called 

 upon to pay on the reduced amount the rate current at the time 

 when he made his objection. The reduction will take effect also 

 as regards any rate made subsequently. 



Supposing that the objector fails to obtain from the committee 

 such relief in the matter as he considers he is entitled to, the 

 only course open to him is to appeal to the next practicable 

 special or quarter sessions against the poor rate. He cannot 

 appeal against the rate unless he has flr^t objected to the valua- 

 tion list in the manner above referred to, and has failed to obtain 

 relief from the assessment committee. 



If he appeals against the rate he must give 21 clays' notice in 

 writing previous to the holding of the sessions to which the 

 appeal is to be made, of his intention to appeal, and the grounds 

 thereof, to the assessment committee and the overseers. 



.The justices on the hearing of an appeal against the poor rate 

 are empowered to amend the rate by altering the sum therein 

 charged on any person, or in any other manner which may be 

 necessary for giving such relief as they think just ; and in 

 certain cases they may quash the rate. If the rate is amended, 

 the valuation list must be altered by the assessment committee 

 in conformity with the amendment. 



If the decision of the justices in special sessions is against the 

 appellant, he may carry the appeal to general or quarter sessions. 

 But in the vast majority of instances in which persons .who 

 have been over-assessed take action in order to get their 

 assessment reduced, no appeal against the poor rate is necessary : 

 the relief desired is obtained by the simple process of objection 

 to the valuation list before the assessment committee. 



With respect to places in which the Union Assessment Acts 

 are not in force, it may be stated generally that subject to the 

 provisions of any local Act, the procedure for obtaining a reduc- 

 tion of assessment is by appeal against the poor rate to special or 

 quarter sessions. 



