tropolitan board of works (a). by the me- politan board of works shall be assessed and charged by the said board upon the same basis and in the same manner as the county rate is assessed and charged by the justices under the statutes in force for assessing and charging county rates in England and Wales: Provided always, that all precepts shall be issued and rates levied by the said board in manner directed by the several recited Acts relating to the better local management of the metropolis and by this Act, so far as relates to making precepts and levying rates. Assessments and precepts litan board VIII. The assessment of any monies to be assessed by of metropo- the metropolitan board of works for the expenses of executing the firstly and secondly recited Acts and this Act, and the precepts for obtaining payment of monies schedule (C.) required by the board for that purpose, may be according to the forms contained in schedule (C.) to this Act, or to the like effect. may be according to forms in Any vestry or district board may pay precept of metropo litan board any IX. The vestry of any parish mentioned in schedule (A.) to the firstly recited Act, or the board of works for district to whom any precept of the metropolitan board shall be directed, may, if they shall see fit, pay to the person or body authorized by the said metropolitan their posses- board to receive the same the sum required by such precept, within such time as may be therein mentioned, out of any monies in their possession at the time of their re out of any money in sion, and reimburse themselves out of sewer rate (b). (a) This seems to carry the matter no further than the preceding section, which enacts that the assessments of the board shall be made on the county rate basis; nor is it probable that the words "in the same manner," whatever may have been intended by them, will enable the board to exercise any original jurisdiction in the preparation of that basis, or alter it as the justices are empowered to do under the Acts relating to county rates. With respect to the latter part of the section, it is proper to observe that the rates for payment of the precepts of the metropolitan board are made by the vestries and district boards, and not by the former body. (b) This provision is intended to empower the vestry to pay out of monies in hand, without incurring the delay of ceiving such precept, or which may come into their hands at any time within two calendar months next after the service thereof; and all payments so made by any vestry or district board shall be charged by them against and reimbursed to them out of the monies which the said vestry or district board shall and which they are hereby required to raise and collect by virtue of such precept. inc.ude in cepts of metropolitan board. X. Where by any local Act of parliament, the poor Vestries may rate in any parish in schedules (A.) or (B.) to the firstly the sewers recited Act is made by the vestry of such parish at a rate prefixed period or periods in every year, it shall be lawful for such vestry, at their discretion, to include in the sewers rate for their parish such sum or sums of money as they may consider necessary to meet any precepts received or to be received from the metropolitan board of works during the period for which such poor rate extends, to defray the expenses of the said board in the execution of the said first-recited Act; and at the time of making such poor rate, also to make a separate rate for the metropolis main drainage, to meet the precept received or to be received from the metropolitan board of works for the sum assessed for such rate during the year, such rates to be levied in the same manner, for the same period, upon the same persons, and to be subject to the like provisions as the sewers rate by the first recited Act, and to be contained in the same book or books as the poor rate of the said parish, but distinguishing the title of each of the said separate rates or assessments, and to be collected quarterly or otherwise by such person or persons as shall be appointed by the said vestry to receive and collect the same: Provided that nothing herein contained shall prevent the said metropolitan board of works from requiring payment, or relieve the vestry of making and collecting rates, which would arise from a strict compliance with the directions contained in the 174th section of the 18 & 19 Vict. c. 120, and the provisions incorporated with it, Sams collected in places in schedule (C.) to 18 & 19 Vict. c. 120, beyond amount of rate for main drainage rate, &c., to any parish from the payment, of the sums assessed by such board at such times as they are now entitled by precept to require the same. (c) XI. Where, under or by virtue of any rate or assessment made by an assessor appointed by the said metropolitan board of works, for the metropolis main drainage rate, any monies shall have been or shall be collected in any place mentioned in schedule (C.) to the firstly recited Act beyond the amount required to satisfy the amount of the assessment of the said board upon the said place, and the expenses of and incidental to the preparing, making, collecting, and levying such rate or assessment, places (d). the excess shall be placed by the said board to the credit of such place, on account of the next assessment upon such place by the said board for the metropolis main drainage rate. be placed to credit of such Payment of sums as XII. For obtaining payment of the sum assessed upon sessed upon any place mentioned in schedule (C.) to the firstly recited Act for the metropolis main drainage rate, the said board places in (c) This proviso saves the right of the metropolitan board to demand payment by a day specified, but practically it is doubtful whether the whole amount will, when the vestry requires payment by instalments, ever be paid till the last of such instalments has been collected. The clauses inserted in the bill as originally introduced into the House of Commons, for enabling the metropolitan board at once to collect the monies assessed in cases in which vestries have expressed a determination not to pay, were struck out; and the metropolitan board will, in such cases, still be subject to the inconvenience of awaiting the expiration of the time fixed by the precept, before they can take any steps for collecting the monies by means of their own assessors. (d) Under the 21 & 22 Vict. c. 104, the balance of monies received in respect of the main drainage rate, after deducting the expenses of collection, must be paid into the Bank of England, and the present clause gives a power to credit the places in schedule (C.) where the assessors of the board have collected more than sufficient to satisfy the rate and expenses of collection. This applies to past collections only, as the next section alters the mode of collecting the main drainage rate in those localities. said sche shall issue a precept under their seal requiring payment dule (C) (e). of the amount mentioned in such precept to their treasurer, or into any bank therein mentioned, within such time or times as may be therein limited, and every such precept shall be directed to the masters of the bench, treasurer, governors, or other body or persons having the chief control or authority in any such place; and the body or persons to whom any such precept shall be directed shall raise and levy the money required by the same by means of a separate rate, in like manner and subject to the like provisions as the sewers rate to be made under the provisions of the firstly recited Act and this Act; and the said body or persons may appoint one or more persons to collect any such rate, and may pay him or them such salary, poundage, or allowance as they may deem just and reasonable, and may take such security from every such collector for the due execution of his duty as they shall think reasonable and proper; and the several provisions hereinafter contained with respect to the levying, paying over, and accounting for monies levied by collectors by direction of any vestry shall be applicable to every such collector; and the several enactments with respect to the levying of monies by the said metropolitan board on the default of vestries and district boards shall apply (f) in case of a default by the body or persons to whom any such precept may be directed by the said board to levy and pay over the money therein named according to the exigency thereof. (e) This alters the mode prescribed by the 21 & 22 Vict. c. 104, in conjunction with 18 & 19 Vict. c. 120, for levying the main drainage rate on the places included in schedule (C.), by which the metropolitan board were required to appoint assessors; and it assimilates as nearly as may be the mode of levying money in those places to that which prevails in the rest of the metropolis, whereby the board demand a gross amount, which must be collected in detail by the local authorities. (f) See 21 & 22 Vict. c. 104, s. 15, as to the rates to be made by the metropolitan board on default of vestries, &c. Metropolitan board may amend assessments XIII. It shall be lawful for the metropolitan board of works, in case of any omission or other inaccuracy in and precepts any assessment or precept which they have made or where neces- issued, to make such amendments or alterations therein sary. Overseers to pay over and monies to vestries and district boards. as may render the same conformable to the provisions of the recited Acts and this Act; and it shall be lawful for the said board, should they deem it requisite and proper, to revoke any precept which they may have issued, and to issue another precept in lieu thereof (g). XIV. Whenever any vestry or district board shall by account for their order require the overseers of any parish or place to levy and pay over the sum or sums of money which such vestry or board,may require, under the provisions of the said recited Acts or this Act, such overseers shall, within such period after the levying of the said sum or sums or any part thereof as the said vestry or board shall determine, pay over to the treasurer of the said vestry or board, or to any officer, or into any bank in such order mentioned, the amount mentioned in such order, and the excess, if any, which may have been levied beyond such amount, less the expenses of and incidental to the making and collecting of the same, and shall make out and deliver to the said vestry or board a true and perfect account in writing signed by them, and duly audited by the auditors appointed for such parish or place under the provisions of the firstly recited Act, of all monies and rates received by them in pursuance of the said order, and shall for such purpose produce to the said auditors the vouchers, counterfoils, or receipts for all payments made to or by them; and such auditors shall, for the purposes of the said audit, have all and every the powers and authorities given to the auditors named in the 195th section of the firstly recited Act (h); and in case any (g) It was very doubtful whether the board under the former Acts had any power to alter a precept after it had been issued. (h) The section referred to professes to give the auditors |