32 
Taxation on Land. 
and for average losses and legal expenses, as all these would 
have to be borne by a tenant who rented the tithes ; and there 
are further deductions allowed for ecclesiastical dues to reduce 
the gross amount to the net rateable value. 
I now come to the question of appeal against the poor rate. 
It should be understood that a ratepayer can not only appeal 
against his own assessment if he thinks it too high, but he can 
appeal against that of any other person’s if he believes the same 
to be too low. This is perfectly just, because, if A, on- a low 
assessment, pays less than his share, B, who pays on a proper 
assessment, has to pay an increase in the pound to make up the 
deficiency. If a man is under-assessed, and pays less than his 
share to the common fund, to the injustice of his neighbours, I 
certainly see no reason why those who are paying the deficiency 
should not appeal, as the law allows them, for the inequality to 
be remedied. 
In making an appeal, notice in writing should be given to the 
overseers, and to the clerk to the Assessment Committee, stating 
the grounds on which it is made ; but the required relief is 
sometimes difficult to obtain. It often happens that appellants 
are at a great disadvantage, from the want of knowledge to pre- 
sent their cases properly ; but every ratepayer ought to know 
that he can now employ any competent person to represent him, 
as his agent, to conduct his case for him. This privilege has 
often been refusedj but by a recent decision in the High Court, 
it can no longer be denied to any ratepayer. It is seldom that 
an Assessment Committee refuses to accord justice when a case 
is intelligibly presented ; but I have met with one gross abuse 
of authority, where a leading section of Guardians, represent- 
ing the interests of house-property owners in a small town, 
forming part of a union with agricultural parishes, would not 
make reductions on farm assessments which were notoriously too 
high. The reason was evident, and the evil went on for years,' 
until one of the guardians in the Union begged me to seek 
election and take his place on the Board, and I succeeded in 
obtaining a sweeping remedy for the agriculturists. This par- 
ticular guardian’s own case was the worst, and I obtained a 
reduction of his assessment from 370 1. to 240 1. As the rates 
were about 4s. 6d. in the pound, he saved nearly 301. a year ; 
but the case of this Union is quite an exceptional one, so far as 
my experience goes. 
It is sometimes argued that if all the farms in a parish are 
assessed alike too high, no injustice to individuals arises, because, 
if a reduction was made all round, a higher rate would be neces- 
sary to raise the money required from the parish. This is a very 
