Imágenes de páginas
PDF
EPUB

In the conclusion of a very elaborate sentence, the learned judge over-ruled the objections which the defendant had taken, and admitted the rate to be legal. But notwithstanding this decision, a majority of the inhabitants may prevent incumbrances being brought on churches, by refusing to pass any objectionable amount in the churchwardens' accounts. Meetings may be adjourned till the churchwardens, who incurred the expences, are out of office; and then their successors, and the inhabitants, may adjourn in the same way, so as entirely to avoid any expences they may wish to reject. It has been recently contended, that no church assessment can be gathered without the consent of a majority of the inhabitants; and many parishes are now convinced there is no law to enforce an assessment.

CROWN PROPERTY.

and other

in the oc

the king

are exempt.

A PALACE, in the hands of the crown, is not Palaces rateable; nor is any property belonging to buildings the king, which he has in his own occupa-cupation of tion. The king is not named in the 43 Eliz., or in any subsequent act, relating to the relief of the poor; and is, therefore, exempt by virtue of his prerogative. His exemption extends no further than his own immediate and actual occupation.

Apartments in royal palaces are liable to be rated, if their occupiers pay for the use of them by rent or service. Also if a royal palace, or other property belonging to the king, be let to a subject, or occupied beneficially by a servant or military officer of the crown, such persons are rateable in proportion to the private accommodation they obtain for themselves and their servants; although the king may derive part of the profit yielded by the property, and although

Rooms in which are rateable.

palaces

rented are

Ranger of royal park

rateable for

profits he

may derive

from the land.

the property may, in other respects, be considered in the hands of the crown.

"The ranger of Richmond Park is, by virtue of his office, entitled to certain profits arising out of lands inclosed in the park, the meadows of which are mowed at the king's expence for the use of the deer, and the overplus applied for the use of the king's and ranger's horses; the arable lands are manured, ploughed, and sown by the king's servants, and with his horses; but the seed is found, and the corn reaped, by and for the ranger's use. It was found, also, by the verdict, that the profits arising to the ranger for the whole of the said lands were worth 100%. a year, and he was held rateable for the same as the profits of land appertaining to his office of ranger; but the Court doubted at first whether his occupation was sufficiently stated. So a keeper of a royal park, appointed by the ranger during pleasure, and occupying a lodge and two acres of land within the parish, is rateable for what he occupies. The master of the rolls, and the auditors and tellers of the exchequer, are rateable for houses which

they occupy, in respect of their offices as

servants of the crown."

Officers in rateable for

barracks

rooms they

A lieutenant-colonel in the artillery appealed against a rate, on account of his being assessed for the premises he occupied. occupy. The house consisted of two stories, divided into four rooms on each floor, besides attics. On the ground-floor one room was used for a store-room, another as a quarter for the adjutant, a third as an office for the commanding officer to transact the business of the regiment, and the fourth as the colonel's kitchen. The appellant resided in the house with his wife and family, and occupied the whole of the first floor, together with the kitchen, coach-house, &c. A man servant, who was one of the private soldiers, and his wife, who was cook to the colonel, slept in the attics, and the maid servant on the first floor. The chairs, tables, fire-grates, and the usual barrack furniture, were supplied by the crown; and beds and other furniture by the colonel. The Court confirmed the rate, being of opinion that the appellant was the beneficial occupier; and the chief

Soldiers or

mere ser

vants of the

crown.

justice delivered the judgment of the Court as follows:-"The principle to be collected on all the cases on the subject is, that if the party rated have the use of the building, or other subject of the rate, as a mere servant of the crown, or any public body, or in any other respect, for the mere exercise of public duty therein, and have no beneficial occupation of, or emolument resulting from it, in any personal and private respect, then he is not rateable. The property of the crown, in the beneficial occupation of a subject, whether he be a civil officer of the crown, as in Lord Bute's case (who was ranger of the new park near Richmond), and in the case of the comptroller of Chelsea Hospital, Eyre v. Smallpace, 2 Burr. 1059.; or as a military officer, as in Hurdis's case; he is, in each case, equally rateable. For in these cases each of the persons rated had a degree of personal benefit and accommodation, from the property enjoyed by him, ultra the mere public use of the thing; and which excess of personal benefit and accommodation, ultra the public use,

« AnteriorContinuar »