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10. Surveyor's who may, if they think fit, order an abstract thereof to be printed and accounts, &c. published ; and within one calendar month after the election or appoint

- ment of surveyor as herein directed the said accounts shall be signed by 5 & 6 Will. 4, c. 50.

the surveyor, district surveyor, or assistant surveyor for the year preceding, and laid before the justices of the peace at a special sessions for the highways holden at the place nearest to the parish or district for which such surveyor shall have been appointed, and such justices are hereby

authorized and required to examine him as to the truth of the said Complaint may be accounts or of any charge contained therein : Provided always, that if made against such any person chargeable to the rate authorized to be made by this act has accounts,

any complaint against such accounts or the application of the monies 16ceived by the said surveyor, it shall be lawful for any such inhabitant to make his complaint thereof to such justices at the time of the verification of such accounts as aforesaid, and the said justices are hereby roquired to hear such complaint, and, if they shall think fit, to examine such surveyor upon oath, and to make such order thereon as to them

shall seem meet (a).” No appeal to

There is no appeal to the quarter sessions against the allowance at quarter sessions

special sessions of the accounts of the surveyor. (Reg. v. West Rating against allowance of accounts.

of Yorkshire (Justices) 1 Ad. E., N. S. 624; 1 Galè & D. 198; post, 6ll). In this case the justices in petty sessions had allowed accounts which were complained of, but, as they themselves deposed, had not entered fully into the case, under the impression that an appeal lay to the quar ter sessions, and that the case involved important questions of law, and the court of Queen's Bench, after deciding that no such appeal lay, re

fused a mandamus to the petty sessions to review the allowance. Justices to hold Sect. 45. “It shall and may be lawful for the justices of the peace special sessions for

within their respective divisions, or any two or more of them, and they purposes of this

are hereby required, to hold not less than eight nor more than twelve special sessions in every year for executing the purposes of this act, the days of the holding thereof to be appointed at a special sessions to be held within fourteen days after the 20th day of March in every year: Provided always, that it shall not be necessary to cause any notice to be

given or sent to any justice acting and residing within such limits of the At such sessions day or time of the holding thereof; [see post, 564]; and at the said spe surveyor to verify cial sessions held next after the 25th day of March in every year, **** accounts, and make return of sect. 44, supra], the surveyor of each of the parishes within their e state of roads, &c.

spective divisions shall verify his accounts, and shall make a return in writing to such special sessions of the state of all the roads, commod highways, bridges, causeways, hedges, ditches, and watercourses appel taining thereto, and of all nuisances and encroachments, if any, made upon the several highways within the parish for which he was surveyor, as well as the extent of the different highways which the said parishi w liable to repair, what part thereof has been repaired, and with what materials, at what expense, and what was the amount levied during the

time he was surveyor of the said parish.” (See form, post, No. 16.), Accounts, how to The accounts must be exhibited in such a manner as will enable the jus be produced.

tices to exercise their judgment upon them : the assessments, therefore,
ought to be produced.' (R. v. N. R. Yorkshire, 9 D. & R. 204 ; 6 B.8
C. 162, s. C.) As to the jurisdiction respecting the surveyor's accounts
under the repealed act, 13 Geo. III. c. 78, ss. 48, 80, see R. v. W.R.
Yorkshire, 5 T. R. 629; R. v. Mitchell, Id. 701 ; R. v. Somersetshirt,
D. & R. 469; 5 B. & C. 816, S. C. ; R. v. N. R. Yorkshire, 9 D. & A.
204 ; 6 B. & C. 152, S. C.; R. v. Fwler, 4 Nev. & Man. 826; 1 40.0
EU. 836, S.C.; R. v. Justices of Cumberland, 5 Neo.& Man. 576; 1 Har.

& Woll. 497, S. C.; R. v. Goodenough, 2 Ad. & E. 463. Surveyors may By the 5 & 6 Will. IV. c. 50, s. 111, post, 616, surveyors may charge charge for legal proceedings.

in their accounts the expenses of legal proceedings.

(a) There is a proviso at the end of this section as to surveyors appointed

under 13 Geo. III. passing their counts.

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11. Highway by taxation" of every inhabitant, parson, vicar, and other, and of every rates. occupier of lands, houses, tithes impropriate, propriations of tithes, coal

mines, or saleable underwoods in the parish." "This liability will be 5&6 WID. 4, c.

found fully noticed under title “ Poor," Vol. IV.

In making the highway rate under this act, the surveyor should, under the powers given in the next section, make the same with reference to property included in the last rate made for the relief of the poor, though if he should discover other property which is rateable, he should

insert that also. (Tidd Pratt on the Highway Act, p. 19). Provimo as to

The proviso as to woods, &c., has been perhaps introduced upon the supposition that it has been the usage to assess to the highway rate certain woods, mines, quarries, &e., which are not legally liable to the poor rate, and the usage has probably been different in different parts of

the country. Allowance of rate. As to the allowance of the rate, see the 43 Eliz. c. 2, s. 1, and 17 Geo.

II. c. 3, s. 1; and the observations and decisions fully noticed under title Poor,Vol. IV.

woods, &c.

2. Poor RATE ASSESSMENTS MAY BE INSPECTED BY SURVEYOL. Surveyor may By 5 & 6 Will. IV. c. 50, s. 28, “ And in order to enable the survetar inspect rate-book,

to form a proper judgment of any rate to be made in pursuance of this and obtain copies or extracts, act, be it further enacted, That it shall be lawful for the surveyor, a.

he is hereby authorized and empowered, at all reasonable times, to itspect, or by writing signed by him to grant authority to any person sp. pointed by him to inspect, any of the rates made towards the relief w the poor of the parish of which he is surveyor, or the books wherein the assessments thereto shall be entered, without fee or reward ; and the sure

veyor, or person by him authorized as aforesaid, shall be allowed to make Penalty if books a copy of such rate or books, or to take any extracts therefrom; and i are not produced.

any person in whose custody or power any of the said rates or books shall be, shall, when thereunto required in manner aforesaid, refuse or neglect to produce the same to the surveyor, or person so by him authorized as aforesaid, as the case may be, or to allow such copy or extract to be made or taken, at all reasonable hours in the daytime, he shall for

every such offence forfeit and pay any sum not exceeding 5l," Demand of inspec In Spenceley v. Robinson, (3 B. f Cres. 658), it was decided on the cotion.

struction of the 17 Geo. II. c. 3, s. 2, that there must be a demand to inspect a poor rate at a reasonable time and place. And in Bennett F. Lidwards, (7 B. & Cres. 586), an assistant overseer appointed under 59G. III. c. 12, was held not liable to the penalty for not producing the rate upon demand for inspection, unless it appear that by the terms of his appointment, it was part of his duty to produce the same : but if the de fendant neglect, after notice, to produce his appointment on the trial, 1 may be inferred that it was his duty to produce the rate on demand.

Form and amount

3. FORM AND AMOUNT OF RATE. By 5 & 6 Will. IV. c. 50, s. 29, “Every rate shall contain the names of the occupiers, the description of the premises or property they occups, and the full annual value of such premises or property, and shall also specify the sum in the pound at which it is made (á); and no rate to be levied or assessed as aforesaid shall exceed at any one time the sum d 10d, in the pound, or the sum of 2s.6d, in the pound in the whole in any one year (6): Provided nevertheless, that with the consent of four

(a) See form of rate, post, No. 17. value annexed to ss. 30 and 40 is con

(6) In pleading a surveyor's assess tained in a distinct proriso; and al. ment made on occupiers of lands, un though the form of an order of justices, der the repealed stat. 13 Geo. 3, c. 78, in schedule No. 15, of the act, adapter 88. 30 and 45, it is necessary to aver to the above sections, makes no meu that the assessment did not exceed 9d. tion of yearly value. (Morell v. m in the pound on the yearly value of the vey, 4 Ad. & El. 684; 6 Nev, 8. lands; although the limitation as to 35, S. C.)

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