March 1897.] FARMERS AND ASSESSMENTS TO LOCAL RATES. 381 



II. — As to Rates other than the Poor Rate, 



The principal rates other than the poor rate which are levied 

 under the general Jaw, are the borough rate, the county rate, 

 the highway rat?, the general district rate, and certain rates 

 levied for sanitary purposes in rural districts. 



When the whole parish is liable to contribute to the borough 

 rate or county rate, the sum required is paid out of the poor 

 rate. Where only part of the parish is liable, a separate rate 

 is levied in such part in the same manner as the poor rate, and 

 the same observation applies to sums required for the expenses 

 of school boards and burials boards. All these rates are based 

 practically on the valuation list ; and it would seem that 

 if the assessment committee amend the valuation list after 

 hearing an objection to the list, any of these other rates 

 should be correspondingly amended without any formal appeal 

 against it. 



As regards the highway rate, it is expressly provided that 

 where any valuation list has been amended by the assessment 

 committee on objection, the committee shall give notice of such 

 amendment to the surveyor of highways, or other person 

 authorised to make and Jevy the highway rate, who shall 

 thereupon alter the then current highway rate accordingly. 



As regards the general district rate levied by an urban 

 authority, it has been held by the Queen's Bench Division 

 of the High Court of Justice that where, subsequently to the 

 making and demand of a general district rate, the valuation 

 list upon which the rate was based was amended by the 

 assessment committee by the reduction of the assessment of 

 particular premises, there was shown, upon a summons for 

 non-payment of the full amount of the rate as assessed upon 

 the premises, sufficient cause for non-payment of so much of 

 the rate as was assessed on the amount of rateable value in 

 excess of that to which the assessment committee had reduced 

 the assessment, although there had been no appeal against the 

 general district rate. 



The urban authority are empowered to reduce the sum at 

 which any person has been assessed in the rate, if he has been 

 over-rated, i.e., if he has been assessed on a higher rateable 

 value than that entered in the valuation list in respect of his 

 property. 



If a person assessed in any of the above rates considers that 

 he is over-rated, and is unable, in any other way, to obtain such 

 relief as he considers himself entitled to, he may appeal against 

 the rate. 



In the case of a highway rate, he may appeal to the justices 

 at the next practicable general or quarter sessions. For the 

 purposes of such an appeal notice in writing must, within 

 14 days after the making of the rate, be given to the surveyor 

 of highways, waywarden, or urban authority, as the case may 



