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made by M. as liable to an increase of his rate, they raifed the affefments upon him in 1765, to 657. a year, to this affefment he appealed in the proper way, upon which appeal the commiffioners reduced it to 60%.

By this time, the parish of St. Martin's began to think of taking advantage of the improvement made by M. alledging that all or the far greater part of it is in that parish, and upon a fufpicion, or expectation, that he might be liable to too great a proportion of taxes between the two parishes, he refused to pay the rate to Covent Garden and fuffered a diftrefs to be taken for the rate for 1765, but did not further conteft the matter with that parifh. Towards the quota for 1766, he is again rated in Covent Garden at 60 1. and St. Martin's have now lately rated him at 40 %.

A line drawn from the extreme boundaries of the parishes, will interfect the new buildings, and would leave almoft the whole of it in St. Martin's; a line drawn from the extent of the adjoining tenements, and which continue rated to, and are confidered as belonging to Covent Garden, would interfect the improvements, particularly the auction room, the room under it, and the cyder cellar, leaving about two thirds of the auction room, and room under it, and almoft the whole of the cellar, in Covent Garden.

The plan herewith left, fhews, as near as may be, the fituation of the premises, about which the difpute arifes, together with as much of the adjoining eftates, as was thought neceffary to explain the queftion. The red dotted line is drawn from the extent of the parithes, as determined by the buildings in the ftreet, the other red lines fhew the extent of Covent Garden, as the fame feems to be determined by the poffeffion of the tenants, and M.'s premifes in difpute are distinguished by fhading.

Query, Should these back buildings of M.'s be rated in Covent Garden, or St. Martin's, or proportionably between the two, and if proportionably, how is the proportion to be fettled?

Opinion. There is no doubt in point of law, but Mr. M. the occupier for fuch part of the premises as lie in Covent Garden parifh fhould be rated to the parish of Covent Garden, and for the remainder which are in St. Martin's to the parish of St. Martin, but the difficulty will be to ascertain with precifion the boundaries of the two parifhes, and to proportion the rate, and therefore it will be advifeable for Mr. M. to get the officers of both parishes, to agree upon the proportion of the rates to be paid to each; and if that cannot be done, Mr. M. must appeal against both the rates, and then the juftices of the feffions will afcertain and fettle the proportion of rates to be paid to the parishes refpectively.

Another

Another tenant in Covent Garden has lately taken an adjoining house in St. Martin's, to enlarge his fhop, and having bricked up all approach from St. Martin's, has his communication with it only from Covent Garden.

Query, Should this tenant be wholly rated to Covent Garden, or to each parifh, as before?

Opinion. I think this blocking up the windows which looked into the parish of St. Martin's or altering the way into the premifes which are fituated in that parish, cannot take away or affect the right of the parish of St. Martin's.

The duties on windows, &c. by the 20th of Geo. 2. 31ft of Geo. 2. 2d of Geo. 3. and 6th of Geo. 3. are laid upon every dwelling house inhabited.

And by an act of the 21ft of Geo. 2. to explain and amend the act of the 20th. It is enacted, that every larder, workhoufe, laundry, bakehouse, brewhouse and lodging-room, belonging to, or occupied with any dwelling houfe, whether the fame fhall, or fhall not be within, or contiguous to or disjoined from the body of fuch dwelling houfe, fhall be deemed and taken to be part of such dwelling house.

Query, Should this tax be affeffed upon the whole in the poffeffion of each inhabitant, including outhoufes and adjoining buildings in another parish? or should the divifion of the parishes, make a divifion of the rates?

Opinion. I think the window tax, as well as the other parochial rates, fhould be apportioned between the two parishes according to the refpective interests of each parifh in the property to be rated; and this ought to be done amicably if it may be, between the two parishes, for it is hard upon the occupier that he should be put to expence and the tenant to, and perhaps too rated higher than he ought to be on account of the difpute between the parishes.

Lincoln's-Inn March 7, 1767:

Jan. 8. T

CA'S

CAS E.

Fl. Norton.

1742. RS. S. K. deceafed by will of her own hand writing,

gives feveral pecuniary and specific legacies and (among other things) difpofes of a filver cup and cover, the prints or pictures in the back parlour, fome chixa, books, and an inlaid cabinet, and appoints Dr. A. 7. her executor.

By

By the first codicil to her will, written and figned by her, the gives feveral other pecuniary and specific legacies to feveral perfons, and all her medals, gold, filver, brafs, or copper, &c. the gives and leaves to the faid Dr. A. Y. and then the directs as follows: viz.

"As for all my fhells, foffils, prints, drawings, gems, pebbles, spars, "corals, cars, minerals, antique figures, birds, and nefts, (dead I "mean, for live dogs, cats, birds, &c. I leave to S. P. my fer"vant, and my dear Billy's fmall picture by Mr. Lens, to "her alfo), woods, gums, feals, corals and ecrolines, of all which "I hope to have an inventory, to be fold by auction, and all "the money arifing from fuch fale to be paid to the treasurer "of the infirmary in James Street Westminster, adjoining to "Cabbage Lane or Street, and by him as my executor, and R. "N. apothecary in Tothill Street aforefaid, fhall approve, to "be laid our for the benefit of the poor of that house, or in "that houfe, only twenty pounds to be given to St. George's "Hofpital, at Hide Park."

At the conclufion of another codicil (which is the third to her will), he adds, "This is my laft will and teftament, writ with my own hand on eight sheets of paper, and one fide of each sheet per"fectly blank."

66

Note, thefe eight fides contain the will and three codicils.

Nov. 7, 175, By another codicil written and figned by her, fhe gives feveral other legacies, and then follows:

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"And notwithstanding what I have faid about my curiofities,
"&c. as mentioned above, I hope to difpofe of them my-
felf before I die, and therefore I defire no notice to be
"taken, or use made of any thing I have writ about the dif-
CC
"posal of them before in my will."

Note. The faid S. K. died poffeffed of a confiderable collection of
Shells, fofils, &c.

As the word curiofities may extend to the plate, prints, pictures, books and inlaid cabinet mentioned in her will, as well as to the shells, fofils, &c. mentioned in the firft codicil, and which she had not difpofed of herself before he died, as in the last mentioned codicil the mentions The hoped to do, and as fhe did not difpofe of her fhells, foffils, &c. by her will, but by a codicil (though by the conclufion of the third codicil to her will, fhe calls the whole, meaning her will and codicils by the terms and defcription of her laft will and teftament), and as the bequest is particularly fpecified by the firft codicil, and only termed curiofities by the four codicil.

Query,

Query, Whether under these circumftances, the codicil dated Nov. 2, 175, will amount to a revocation of the bequest of her fhells, foffils, &c. in the firft codicil?

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Opinion. I do not think that the word curiofities will be conftrued to relate or allude to the plate, prints, pictures, books, and inlaid cabinet mentioned in the will, but will rather be conftrued to relate to the shells, foffils, and other curiofities mentioned in the firft codicil, for in this codicil (which I am apprehenfive will be looked upon to be wrote after the year 1749, because the third figure is a 5, though the fourth is wanting), the fubfequent words are, "I hope to difpofe of them myself be"fore I die, and therefore defire that no use may be made of any thing that I have wrote before in my will,” which I think will confine this codicil to the curiofities mentioned in the firft codicil, becaufe fhe had wrote particular directions touching the difpofal of them; but no fuch directions touching the difpofition of the abovementioned specific legacies of the plate, prints, &c. and though the fays fhe had given directions touching the difpofal of them in the will, and these directions were in her first codicil, yet it is clear to me, that the comprised her will, and all her codicils under the word will, as he had done before when the writes on her will and codicils, "This

is my laft will," in which the includes three codicils, and if fhe referred to these curiofities directed to be fold, then the queftion is, Whether this codicil will revoke the first codicil as to this gift or not, and I think that this is not a clear point, but I am inclined to think that it will be looked upon as a revocation, for though the might intend to change her mind and to dispose of these things during her life, and yet did not do it; yet he has fhewn an intent that her directions concerning them should not be obferved, having defired that no notice might be taken, or use made of any thing that she had wrote about the disposal of them in her will, fo that this feems to be a revocation of the devife to the charity.

Lincoln's-Inn, Jan. 14, 1755.

R. Wilbraham.

Mr. Cambell's opinion on the foregoing cafe.

Opinion. The will and codicils are strangely expreffed, but the whole I think the bequeft is revoked.

upon

Feb. 15, 1755.

A. H. Campbell.

CASE

BY

CASE.

July 11 and 12, Y Leafe and release, The release tripartite, Be1634. tween 7. H. Efq; and T. Q. Gent. of the 1ft part, A. E. W. E. and W. P. Efqrs; of the 24 part, and J. G. Yeoman, and C. F. Gent. of the 3d part, purporting to be a conveyance in fee of a messuage and lands in H. in the parish of P. to the said C. F. in trust for the said J. G. and his heirs.

12th and 13th October, 1685, By leafe and release being a mortgage in fee of the faid premifes from the faid C. F. and J. G. to W. H. clothier, in the ufual way for fecuring 400 and intereft.

7th November, 1696, The faid J. G. by indenture of this date made between him of the one part, and the faid W. H. of the other part, he charged the faid premises with 100%. more, making the whole 500l.

7th and 8th November, 1698, By leafe and release, the release tripartite, between the faid W. H. of the 1ft part, the faid J. G. of the 2d part, and T. A. clerk, of the 3d part, being a transfer to faid A. of the above mortgages for fecuring to him 600 . and intereft.

7th and 8th November, 1720, Lease and release, The release quadrupartite, between 7. A. Efq; (executor and heir at law of said T. A. and faid 7. G. of the ift part, R. L. mercer, of the 2d part, T. L. mercer, of the 3d part, and . L. linen-draper, of the 4th part, being a transfer of the laft mortgage to R. L. for fecuring to him 7007. and interest.

7th and 8th November, 1723, By leafe and release being a transfer of the fame mortgage to T. L. for fecuring to him 700 and intereft.

8th and 9th November, 1725, By leafe and release, being a tranf fer of the fame mortgage to 7. C. C. Efq; for fecuring to him 700% and intereft.

9th June, 1732, The faid 7. G. by his will of this date gave

and devised as follows:

"I give, devife, and bequeath unto my dear and loving wife
E. G. all and fingular my meffuage or dwelling-house,
I T
"closes,

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