$2. FUND -ASSESS MENT, BY Work and correction houfes "people, or fik uthers of them as they fall think gude to "ask and gadder the charitable alms of the parochiners at "their awin houfes, fa as always it be fpeedily appointed " and agried how the pure of that parochin fall be sustein"ed within the fame, and not be chargeable to uthers, nor "troublesome to ftrangers." No parish, then, where money may be had, can plead this exemption, or justify the raifing by affeffment a less fum than is neceffary for maintaining their poor without begging. ACCORDINGLY, the idea of the ftatute 1579, to prevent begging by parochial affeffment, is steadily pursued throughout all the fubfequent acts and proclamations. The proclamation 1692, in particular, ordains them "to make up "the lift of the poor within the parish, and caft up the "quota of what may entertain them according to their refpec "tive needs." AMID this courfe of enlightened legislation, there appear an attempt in the third feffion of the fecond parliament o thought of. Charles II, to divert the parochial affeffment to the mainte nance of work and correction houses, which were to b erected over the kingdom. The poor, who could not be ad mitted into those houses, being thus deprived of their ufua provision, the statute allowed them to fupply the deficiency b begging. It provides, that if the "fame (contributions a "the paroch kirk) be not fufficient to entertain them, tha "they give them a badge or ticket to ask almes at the dwell es or tickets « ing-houfes of the inhabitants of their own paroch only, withou "the bounds whereof they are not to beg; and that they do no "at all refort to kirks, mercats, or any other places wher "there are meetings at marriages, baptifmes, burials, or up on any other publick occafion." With badg ་ a Appendix I. No. 48. BUT this attempt to revive licenced begging, which the wife policy of the parliament 1579 had anxiously exploded, was merely accessary to the other regulations of this flatute; all which, also, fortunately proved abortive: the work-houses never were erected; the parochial funds were not fo mifapplied; and we thus providentially escaped what in time, like the English poor rates, might have grievously burdened one part of the community, without proportionally benefiting the other. THIS ftatute, then, which is not only obfolete, but never at all appears to have taken effect, affords no countenance or apology to thofe managers and kirk-feffions who, against the general scope of our poor laws, and the particular direction of the ftatutes already mentioned, ftill continue to give the parochial poor badges as a title to beg, instead of supplying the deficiency of the other funds by a parochial affeffment. § 2. FUND ASSESS QUANTUM In order to raise the fum neceffary for the enfuing year, Mode of or half year, the ftatute James VI, parl. 6, 1579, c. 74, or- affefling. dains "to tax and stent the hail inhabitants within the "ochin, according to the estimation of their substance, with out exception of perfones." par A& 1579, c. 74. ** Is the cafe of landwart parishes, the power of affeffing, was (as we have feen) intrusted to the heritors and kirk-sesfion, who are themfelves liable in the tax. Some precaution, therefore became neceffary to prevent them from doing injuftice to the tenants and other parishioners, who are not conftituent members of the meeting. The danger to be Precaution guarded against was, the heritors relieving themfelves of their to prevent iniquity in proper fhare of the burden, by laying too much on the other the heritors parishioners. In order to prevent any poffibility of this, the tatute 1663, c. 16, fixes the proportion between the two $3. FUND ASSESS MENT, claffes of parishioners, making one half payable by the heritors, and one half by the tenants and poffeffors, or (as the How proclamation 1692, terms them) householders; all which are various modes of exprefling what the ftatute 1579 means by thehail inhabitants within the parochin," exclufive of the heritors. Heritors, how they pay. Valued ufually the rule, or otherways. THE heritors are affeffed, either "conform to the old ex"tent of their lands within the paroch, conform to the va"luation by which they laft payed affeffinent: or otherways as the major part of the meeting fhall agree; liferenters " and wadfetters always, during their rights, paying as heretors ". AGREEABLY to this fuggeftion, the rule, wherever it can be adopted without manifeft impropriety, is the valued rent. BUT, under the words, "or otherways," it is difcretionary to affefs by the real rent where that appears more conducive to the great end in view,-equality. When the affeff a Appendix I, p. cxxxii. b January 19, 1773, James Scott, collector of the affeffments of Weftkirk parish, and the heritors and feffion thereof, his conflituents, against John Frafer, wright in Cabbagchall, in that parish. Poor.-Power of heritors fuftained to lay on an affefiment for maintenance of the poor by the real rent, although formerly levied according to the valued rent, as being an expedient alteration from the particular fituation of the parish. A charity work-house, built at the expence of the heritors and parishion ers of Weft kirk, was opened in the year 1762. The parish funds being found in fufficient to defray the whole ex pence of the houfe, the deficiency was made up by an affeffment, which was at first laid on in proportion to the valued rent one half to be paid by the heritors, and the other by their tenants. At a meeting of the heritors, mi nifters, and elders, upon 24th July 1769, they affeffed the inhabitants for the maintenance of the work-house for one year, in twopence per poun fterling of real rent, both of land and houses, one half to be paid b the heritor, and the other half by th tenant. This mode of affeffment wa afterwards agreed to be continued. Frafer, and fome others, provin refractory, and refufing payment their quota, agreeable to this mod an action was brought by the colle 7 ment is laid on by the real rent, the proprietors fhould be allowed deduction for repairs 1. the deduction b. tor against Frafer, and other two henitors, for payment of the proportion imposed on them, and for having it found and declared that the heritors of this parish are authorised to lay on this affeffment, Pleaded, in fupport of this last objection: the law adopts the valued rent as the rule in impofing all forts of tases and parochial burdens, as well as in regulating every parochial quetion. If it gives rife to inequalreasonable that it , it may hould be corrected by the proper uthority, which is that of the legi fature, who will take care, in reme It is the landlord who gets -ASSESS Obferved on the bench.-The proclamations of the privy council are undoubtedly part of our law in this matter; and in them there is no limitation as to the mode of laying on affeffments for maintenance of the poor. Where the valued rent can, it ought to be followed as the rule. This is a new cafe, where it would be unconscionable and unequal to lay it on by valuation; and the difcretionary power, which heritor, have by these acts of privy councils was properly exercised here ex neceffitate. "The lords adhered to the lord ying the abufe, to fix certain rules," ordinary's interlocutor," which found the heritors at liberty to levy the affeffment upon the real, and not upon the valued, rent in the parish, upon two feveral reclaiming petitions and answers. that will do justice to all. Anfuered. In the parish of Weft kirk, the houfes have of late greatly increased, and are still increasing; fo that the rents of the houses are neary three times more than the rents of the lands; whereas the valued rent of the lands is near ten times more than the valued rent of the ground of the houfes which is valued; of that, if this rent was to be the rule, MENT, HOW? N. B. The purfuer, in his answer the raral tenants would pay near for- ments, and other particulars; but the ale, (however well it may anfwer in berts, that arrangement which obta npares purely rural), it would be ed the fanction of the court, was a In the above cafe of St. Cuth very oppreflive upon the country he riors, and their tenants. one fourth for repairs. b Thus, fuppofe the affeffment 6d, in the pound of real rent, a houfe of $3. FUND -ASSESS MENT, IN like manner, it is not merely heritable property paying cefs to government that is rateable. The difcretionary powers bestowed on the general meeting by the ftatute 1663, are sufficiently broad to apply to coal-works, ritage pays. mills, manufacturing eftablishments, and other fubjects which yield a revenue to the proprietor or undertaker. What he As in the cafe of houfes, fo, in rating mills, &c. an allowance ought to be made for repairs, or, which is the fame thing, a free rental ought to be taken, after deducting fuch allowance; and fometimes it is neceffary to fix a fuppofititious rental, in the cafe of fubjects, which yield an annual profit, though not, properly speaking, a tack duty; and fometimes the poor's rate has been levied upon the valued rent as to the general body of the heritors, and upon the real rent, or fuppofed annual value upon fubjects, which cannot be rated according to the valued rent; and when the cafe happens to be thus of a complicated nature, difficulties may occur; yet the discretionary powers of the heritors and feffion have been fuftained in fuch inftances, when exercised in a fair and equitable manner, and agreeably to the general fpirit of the law. THUS in the cafe of Inverefk, 28th May 1794, the rate imposed was partly on the valued rent and partly on the real rent, and even upon a fictitious or conjectural rent, as to fome of the fubjects, such as collieries 2. |