382 FARMERS AND ASSESSMENTS TO LOCAL RATES. [March 1897. 



be, of the intention to appeal, and the notice must be accompanied 

 by a statement of the grounds of appeal. 



On the hearing of the appeal, the justices may amend or, if 

 necessary, may quash the rate. 



An appeal against a general district rate lies to the next court 

 of quarter sessions held not less than 21 days after the demand 

 of the rate. Fourteen days' notice of the appeal must be given 

 to the urban authority, and the notice must state the ground of 

 appeal. 



In the case of separate rates levied by overseers to meet 

 expenses of rural district councils, the same appeal lies to special 

 or quarter sessions, as in the case of the poor rate. 



Separate borough rates and separate rates to meet contribu- 

 tions required by a county council may also be appealed against 

 in like manner as a poor rate, and the same remark applies to 

 separate rates to meet the expenses of a school board. 



Appeals against rates levied under the Lighting and Watching 

 Act, 1833, may be made to general or quarter sessions, subject 

 to the same provisions as appeals against poor rates. 



III.— Reduced Assessments in respect of Land not occupied 

 by Buildings. 



Occupiers of land used as arable, meadow, or pasture 

 ground only, or as woodlands, allotments, orchards, market 

 gardens, or nursery grounds, are assessable to a general district 

 rate in an urban district in respect of such land, in the propor- 

 tion of one-fourth part only of the rateable value according to 

 the valuation list ; and in the case of a separate rate for special 

 sanitary expenses in a rural district they are, according to 

 circumstances, either to be assessed in respect of one-fourth part 

 only of the rateable value of the land, or are to pay in respect 

 of it one- fourth part only of the rate in the pound payable in 

 respect of houses and other property. 



Occupiers of houses, buildings, and property (other than land) 

 are required to pay, in respect of their assessment to a lighting 

 rate under the Lighting and Watching Act, a sum in the pound 

 three times that paid by occupiers of land. So that, i£ the 

 rate on other property is 6d. in the pound, occupiers oC land 

 have to pay only 2d. in the pound. 



Failure, in rating such occupiers, to allow the partial exemp- 

 tion for which the Acts provide, would be a good ground of 

 appeal against any of the three rates above mentioned. 



In the case of rates which the occupier of agricultural land 

 has hitherto paid in full, or in the proportion of more than half, 

 he will during the five years commencing on the 1st April 1897, 

 be liable to pay one half only of the rate in the pound payable 

 on buildings and other hereditaments. This partial exemption 

 will, however, not apply to rates assessed under any commission 

 of sewers or in respect of any drainage, wall, embankment, or 

 other work for the benefit of the land. The expression " agri- 



