165. Provided also, that in every parish or part of a parish in Section 165. which at the time of the passing of this Act the Act of the session Existing exholden in the third and fourth years of King William the Fourth, emptions of chapter ninety, is in force, the owners and occupiers of houses, land from buildings, and property other than land shall be rated to every lighting lighting rate made under this Act at a rate in the pound three times rates to be greater than that at which the owners and occupiers of land shall allowed.(a) L.G.A.18 former exemptions from sewers rate, the bridge was not property which, according to the old law of sewers, was entitled to exemption; for although the bridge derived no direct or immediate benefit from the sewers, yet it derived the general benefit and advantage of being accessible, and of its approaches and neighbouring public ways being properly drained and cleansed," according to the rules laid down in Soady v. Wilson, 3 Ad. & Ell. 248, and was therefore now rateable; and Mr. Justice BLACKBURN, in delivering the judgment of the majority of the court, says: "There are expressions in the opinion given by Lord CAMPBELL in Metropolitan Board of Works v. Vauxhall Bridge Company, 26 L. J. Q. B. 253, that seem to favour an idea that the amount of the assessment was to be proportionate to the amount of the benefit derived by the particular property, but in the Fulham Gas Company v. Metropolitan Board of Works, 32 L. J. M. C. 120, CROMPTON, J., who was a party to the Vauxhall Bridge case, explains that it was merely intended to express that if there was no benefit (by which we understand no direct and immediate benefit) there was to be no rate; but if there was any benefit, the amount of the rate was to depend upon the poor law assessment. We are not to be understood as affirming the principle laid down in the Vauxhall Bridge case even thus qualified, or as determining that the principle of Dorling v. The Epsom Local Board, 24 L. J. M. C. 152, is not applicable to a district within the metropolis, but we do not think it necessary in this case to decide the general question." In the case of Pew v. Metropolitan Board of Works, 6 B. & S. 235, Mr. Justice BLACKBURN adopts the argument that the opinion in the Vauxhall Bridge case had been given without sufficiently considering that it throws on those imposing the rate the task of ascertaining what was the separate benefit derived by every property within the district from the works, a task which it would be quite impracticable for them to perform. The case of Dorling v. Epsom Local Board, referred to above, decided that, under the Public Health Act, 1848, the occupier of premises within a district under a local board may be assessed to a special district rate where the premises derive no direct and immediate benefit from the works. The Metropolis Management Acts Amendment Act, 1875, after reciting this and the 163rd section, provides that from and after the 6th April, 1876, the metropolitan board, in every assessment made by them upon such parts of the metropolis as contain property wholly or partially exempt from sewers rate, and in the precepts issued for payment of the sums so assessed, shall make an allowance or abatement equal to the exemptions which, under this and the previous section, are entitled to be made in any rate for the purpose. By the 2nd section, the overseers and assessment committees, under the Valuation (Metropolis) Act, 1869, shall cause the totals of the gross and rateable value of the property so wholly or partially exempt from sewers rate, and the extent of such exemptions, to be ascertained and inserted in the valuation lists which will come into force on the 6th April, 1876, and in every valuation list which will come into force on the 6th April, 1876, and in every valuation list which shall thereafter be made by them. See Act, post, Appendix. (a) In Reg. v. Vauxhall Waterworks Company, 6 E. & B. 1108; 3 Jur. (N.S.) 411, the company were held to be rateable for their mains and pipes under this section on the lower scale. In Peto and Others v. The Parish of West Ham, 28 L. J. M. C. 240, it was held (dissentiente ERLE, J.) that a wet dock or basin of ninety-five acres was properly A.1899 Section 165. be rated in such lighting rate; and in every parish or part of a parish in which under any other Act land is now rated in respect of expenses of lighting at a less amount in proportion to the annual value thereof than houses or is now wholly exempted from being L.G.A. 1899 rated in respect of such expenses, such land shall continue to be rated to every lighting rate made under this Act at such less amount, or, where such land is now wholly exempted as aforesaid, shall be wholly exempted from such rate. Overseers on shall be dis 166. In case the amount ordered by any such order as aforesaid to be paid by the overseers of any parish be not paid in manner directed by such order and within the time therein specified for that purpose, it shall be lawful for any justice of the peace, upon the complaint by trained upon; the vestry or board, or by any person authorised by them for this purpose, to issue his warrant for levying the amount, or so much thereof as may be in arrear, by distress and sale of the goods of all or any of the said overseers; and in case the goods of all the overseers be not sufficient to pay the same, the arrears thereof shall be added to the amount of the next levy which shall be directed to be made in such parish for the purposes of this Act, and shall be collected by the like methods. and in default do, the parish. 167. Where the vestry of any parish mentioned in schedule (A.) to this Act make the rate for the relief of the poor in such parish, such vestry shall from time to time raise and levy the sums required for defraying their expenses of executing this Act in like manner as overseers are required to do with respect to the sums for which orders are made upon them by any vestry under this Act, and shall, ejusdem generis with the houses and buildings mentioned in the Act, and that the occupiers were rateable at the higher amount. This case was the subject of discussion in R. v. The Overseers of Neath, L. R. 6 Q. B. 707, where it was decided that where the appellants had been assessed to the poor rate under the 33rd section of 3 & 4 Will. 4, c. 90, in respect of a canal, towing-path, &c., the word "property" in the Act did not include a canal and towing-path, that the bridges and dry dock were accessories to the canal, and that the whole ought to be rated as land. And a line of railway was held to be land within the same enactment and rateable on the lower scale; R. v. Midland Railway Company, L. R. 10 Q. B. 389; Newport Dock Company v. Newport Dock Local Board, 2 B. & S. 708. See East London Waterworks Company v. Leyton Sewer Authorities, 40 L. J. M. C. 190. See case stated on Valuation (Metropolis) Act, 1869, as to the rateability of land under Regent's Canal Act; R. v. St. Pancras Assessment Committee, 42 J. P. 500. Where an invalid lighting rate had been made under 3 & 4 Will. 4, c. 90, a fresh rate was held good though the first had not been quashed; 3 Cox Mag. Ca. 536. Before the passing of the Metropolis Local Management Act, the East London Waterworks Campany had been assessed to a lighting rate under a local Act regulating the lighting of the hamlet of Mile End Old Town, but on appeal, had been held by the court not to be rateable to such rate, and the Court of Queen's Bench decided that by the terms of this section they were exempt from liability to be rated under its provisions; East London Waterworks Company v. The Overseers of the Poor of the Hamlet of Mile End Old Town, 29 L. J. M. C. 66. Where part only of a parish was before this Act exempted, under the 3 & 4 Will. 4, c. 90, the other part is not entitled to this exemption, but must be assessed at the higher rate; R. v. Fitch, 1 L. T. (N.S.) 327. in raising such sums, act upon the like principles and have the like Section 167. discretion as any estry making orders upon overseers under this Act; and where any parishes maintain their poor in common by a common rate, the orders for levying any money by this Act directed to be made on the overseers of such parishes shall be made on the overseers by law authorised to levy such rate thereon, and such sums shall be levied by such overseers, in manner provided by this Act, as if such parishes were one parish. Special per sons may be certain cases. (a) 168. Any vestry or district board may, in case of any default or neglect of any overseers to pay the amount required by any such order as aforesaid within the time and in the manner directed by such order, and the said metropolitan board may, in case of any default or neglect of any vestry or district board to pay the amount required by any precept of the said metropolitan board within such time and in such manner as may be therein mentioned, appoint persons to levy any money required by such vestry or board for the purposes of this Act in any parish or district, and such persons shall proceed in the same manner, and have the same powers, remedies, and privileges, and be subject to the same regulations and penalties, L.G. A. 1899 with reference to the levying of such money, as any overseers would have had or been subject to with reference to levying any such money in pursuance of an order of the testry or district board, or, where the same might be levied by the vestry under this Act, as such vestry would have had or been subject to with reference to levying the same.(b) 169. As between landlord and tenant, every tenant, whether his tenancy have commenced before or after the passing of this Act, and who if this Act had not been passed would have been entitled to deduct against or to be repaid by his landlord any sum paid by such tenant on account of the sewers rate, shall in like manner be entitled to deduct against or to be repaid by his landlord any sewers rate levied on him under this Act. (a) The power to levy includes the power of making a rate, and where a rate made by assessors appointed by the metropolitan board under this provision is good on the face of it, the ratepayer cannot, on the summons for non-payment, insist that the board had no power to issue their precept, and that the appointment of the assessors was invalid, as this is matter of appeal only. The rate made by such assessors may be appealed against in the same manner as a rate made by overseers under section 161. The question of whether the rate has been duly published is one of fact, and if there be any evidence to support the decision of the magistrate, the court will not interfere; Empson v. Metropolitan Board of Works, 25 J. P. 677; 3 L. T. (N.S.) 624. (b) See the provisions in 21 & 22 Vict. c. 104, s. 15, post, as to the making of rates by metropolitan board on default of vestries, &c., in payment of sums assessed for metropolis main drainage rate, and the 24th section of the Metropolitan Board of Works (Loans) Act, 1869, as to collection of rates. (c) The sewers rate is a landlord's tax, and in the absence of any agreement binding the tenant to pay such rate it may be deducted from the rent. A covenant to pay all rates includes sewers rates. See Waller v. Andrewes, 3 M. & W. 312; Bennett v. Womack, 7 B. & C. 627. By the Metropolitan Board of Works (Loans) Act, 1869, s. 23, where any portion of the consolidated rate under this Act represents any rate which for the purpose of any contract or otherwise is deemed to be a landlord's or tenant's, such portion shall for those purposes be deemed to be Provision for deduction by tenant of sewers rate.(c) Section 170. Repealed by 25 & 26 Vict. c. 102, s. 5. Power to metropolitan board or any one authorised by them, to inspect rates made for Provisions for defraying Expenses of Metropolitan Board. 170. (a) The Metropolitan Board of Works shall from time to time ascertain and assess upon the city of London and the other parts of the metropolis the sums which in their judgment ought to be charged upon the said city and such other parts respectively for defraying the expenses of the said board in the execution of this Act,(b) having regard to the annual value of the property in the several parts of the metropolis, and having regard, in the case of expenditure on works of drainage, to the benefit(c) derived from such expenditure by the several parts of the metropolis affected thereby and any such sum may be so assessed wholly or in part in respect of expenses already incurred or of expenses to be thereafter incurred; and for the purposes of such assessment the annual value of the property in such several parts shall be estimated according to the estimate or basis on which the county rate is assessed, or, where there is no such county rate, according to a like estimate.(d) 171. The clerk of the said metropolitan board, or any person authorised by the said board in this behalf, may from time to time inspect any rate made or to be made for any county any part of which is within the metropolis; and any basis or standard for the county rate of any such county, and any returns concerning all or any of the parishes or places, whether parochial or extra-parochial, in the metropolis, delivered or to be delivered in pursuance of any act county or part relating to county rates, and any rate made by the commissioners of such landlord's or tenant's rate, as the case may be, and all rights as between landlord and tenant in relation to the sums or rates assessed by the metropolitan board are to be saved; see Act, post, Appendix. (a) This section was repealed by the 5th section of 25 & 26 Vict. c. 102, post, which contained new provisions with respect to assessments by the metropolitan board. The 21 & 22 Vict. c. 104, s. 10, et seq., provided for assessments for the metropolis main drainage rate. See now the Metropolitan Board of Works (Loans) Act, 1869, section 22. post, Appendix, whereby the metropolitan board are required for the purposes mentioned, in lieu of all rates or assessments authorised at the passing of the Act to be assessed by them generally over the metropolis, to assess and raise a rate to be called the metropolitan consolidated rate. See also note to 5th section of Amendment Act, 1862, post, and the Act itself, post, Appendix. (b) By the Thames Embankment Act, 1862, the expenses of repairing the Thames embankment are to be paid out of moneys raised for defraying the ordinary expenses of the board; see section 22; and various other expenses are by subsequent Acts directed to be defrayed in a similar manner. The Metropolitan Gas Act, 1860, 23 & 24 Vict. c. 125, s. 6, directed that the costs, &c., of, and incident to its passing, and preliminary thereto, should be paid by the metropolitan board out of moneys to be levied by them from the several vestries, &c. See Wyatt r. The Metropolitan Board of Works, 31 L. J. Q. B. 317. (c) The Court of Queen's Bench refused to issue a certiorari to bring up an order of assessment made under this section and the precept issued pursuant thereto, the ground of the application being that the parish on which the assessment was made derived no benefit from a part of the expenditure included in it; Ex parte Vestry of St. Marylebone, 22 J. P. 799. (d) By the Valuation (Metropolis) Act, 1869, the valuation list for the time being is made conclusive evidence of the gross value and rateable value for the purposes, amongst others, of the main drainage improvement and other rates, or sums assessed in any part of the metropolis by the metropolitan board. See reference to the Act in note to section 161, ante. sewers of the city of London, and any valuation on which the same Section 171. of county within the metropolis.(e) Payment to be obtained from the city and from parishes by precepts to the chamcity and to vestries and district boards. berlain of the 172. For obtaining payment of the sums so assessed upon the city of London and the parishes mentioned in schedules (A.) and (B.) to this Act, the said board shall issue precepts under their seal, requiring payment thereof to their treasurer, or into any bank therein mentioned, within such time as may be therein limited, and every such precept for any sum assessed upon the city of London shall be directed to the chamberlain of the said city; and every such precept for any sum assessed upon any parish mentioned in schedule (A.) to this Act shall be directed to the vestry thereof; and every such precept for any sum assessed upon any district mentioned in schedule() (B.) to this Act, or any parish comprised therein, shall be directed to the board of works for such district; and where any such sum is assessed upon any part of any parish or district, the said metropolitan L. G. Act board shall specify in their precept the part of such parish or district upon which such sum is assessed. 173. The chamberlain of the city of London shall, out of any moneys in the chamber of the said city, pay to the treasurer of the Metropolitan Board of Works, or otherwise as they may direct, the sums required by their precepts, within such time as may be therein mentioned; and all payments so made by the said chamberlain shall be charged by him against and reimbursed to him out of any rates which the commissioners of sewers of the city of London are authorised to direct to be made under any Act(g) relating to the sewerage of the said city; and such commissioners shall have full power to raise every such sum by any such rate which they may be authorised to direct to be made as aforesaid, or by any addition thereto. (e) By section 17 of 21 & 22 Vict. c. 104, post, the metropolitan board might require to be furnished with copies of accounts, and the power to demand copies of poor and other rates, &c., is given to the board as well as to vestries and district boards by section 15 of 25 & 26 Vict. c. 102, post. (ƒ) By 25 & 26 Vict. c. 102, s. 13, post, assessments and precepts may be amended. The Metropolitan Board of Works (Loans) Act, 1869, section 22, contains special provisions with respect to the precepts of the board for the purposes of the consolidated rate; and as to computation for estimates and other matters, refer to the Act, post, Appendix. See as to form of precepts now issued by the board, note to section 22 of Metropolitan Board of Works (Loans) Act, 1869. See reference to the Metropolis Management Amendment Act, 1875, 38 & 39 Vict. c. 33, with respect to exemptions referred to in note to section 142, ante; and refer to the Act, post, Appendix. (g) The rates made by the commissioners of sewers of the city of London are made under 11 & 12 Vict. c. 163 (continued by 14 & 15 Vict. c. 91), s. 168, et seq. They are applicable to the purposes of constructing, altering, repairing, and cleansing the sewers of the city. These must now mean sewers other than those enumerated in Schedule (D.) to this Act, 1899 Payment of sums assessed upon the city. |