it, how would they have rated this stock? Are the hops, and the malt, and the boiler, to be rated at so much for each? or is the trader to be rated for the gross sum which his whole stock would sell for? If the Justices had considered, they would have found out the sense of not rating it at all; especially when it appears that mankind has, as it were, with one universal consent, refrained from rating it; the difficulties attending it are too great, and so the Justices would have found them."*

But where it has been the usage in a parish to rate persons to the poor for their stock in trade within the parish, there can be no doubt but such persons are liable under 43 Eliz. c. 2, to be rated to the poor in respect thereof. Rex. v. Hill, Tr. 17 Geo. 3.†

So, in Rex v. Dodd, Hil. 22 Geo 3, where upon an Appeal against a poor's rate, the Session confirmed the same, and stated that it had been usual and customary from 43 Eliz. "and ever since the existence of rates for the "relief of the poor, to rate and assess the in"habitants, for, and in respect of, their per"sonal property or stock in trade," it was insisted in support of the rate, that an uninterrupted usage and custom of rating this species of property, from the very date of the

* Cowp. R. 326.

† Id. 613.

statute down to the present time being expressly stated, this question was no longer open to argument. — The order of Session 'confirming the rate, was affirmed.*

Also in Rex v. White and others, Tr. 32 Geo. 3. it appeared that a poor's rate for the parish of St. James, in the town and county of Poole, was 1d. in the pound on all lands, and 3d. for 1007. of personalty, and that "it was usual in that parish to rate the inhabitants for their personal property.' According to this proportion, one person was rated for his personal property, consisting of stock in trade as a shopkeeper, in the sum of 3007. and it was admitted to be rateable.†

In the same case, White was also rated in the sum of 13,5007. for his personal property, which consisted of certain ships or vessels in the Newfoundland trade from the town of Poole, in the said parish; and of monies charged on lands lying out of the parish.-By Lord Kenyon, Ch. J. "In a case in Bulstrode, it was said, that the rate should be on persons in respect of visible property, locally situated within the parish. Then applying that rule to this case, I think that the ships are rateable; this parish is their home, and must be so considered for their register. But with regard to the money lent on real secu

* Cald. Ca. 147. † 4 Term R. 771.

rities, I think that it cannot be rated; for it is stated, that the money was lent by persons out of this parish on landed securities elsewhere. This, therefore, is not personal property in the parish.--The other Judges concurred.

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furniture.

Another person was by the same rate as-Household sessed in respect of his household furniture; but the Court held that the same was not rateable to the poor; for it is an expence to the owner, and produces nothing it is the mean by which he occupies, not by which he gains his livelihood; and a man might as well be rated for the food he eats, or the clothes he wears."

There was also in the same rate an assessment upon a person in respect of 10007. principal money in hand, but it was determined that the owner thereof was not rateable. For by Buller, J. (to which the other Judges assented)" the reason that household furniture is not rateable, namely, because it does not produce any profit, must also govern this; it is stated that the owner has it in hard money, and therefore we must take it, upon this state of the case, that it does not produce profit. Besides, money cannot be rateable within this act of Parliament.For the legislature could not intend that inquiry should be made as to every guinea which a man has in his pocket. If the rate be confined to visible property, yielding profit to the

Stock in the public funds

parish, there will be no difficulty in adhering to that rule; but it will be dangerous in the extreme to extend it further, and to look into every man's bureau to see what money he has there."*

Stock, or money in the public funds, cannot be rated to the poor rates under the statute of Eliz. nor under any private act, which authorizes the rating of persons in respect of money out at interest.-This was decided in Rex v. St. John Maddermarket, Hil. Ter. 45 Geo. 3, which was briefly as follows: An Appeal was made against an assessment in respect of 1000l. stock or personal property charged upon the appellant, under a private act of Parliament, made in the 16th year of the reign of Queen Ann, for the maintenance of the poor of Norwich, whereby the churchwardens and overseers of the poor were authorized to assess "the inhabitants, and every

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parson and vicar, and all occupiers of lands, "houses, tenements, tithes, and all persons hav"ing and using stocks and personal estates, in "the parish of St. John Maddermarket, or hav

ing money out at interest, in equal proporti"ons." It appeared that it had been the custom to rate the parishioners for money out at interest, as well without, as within, the said city, and it also appeared that the appellant

* 4 Term R. 771.

had not any stock or personal estate in the parish, nor any money out at interest in real or personal security, except only a sum of money then vested in the 5l. per cent. consolidated bank annuities:-the Session allowed the Appeal, and on a motion to quash this order of Session, the same was affirmed. For by the Court, "This is not a local and visible property, within the parish; and nothing is rateable to the poor under 43 Eliz. c. 2. which is not literally rateable; and this private statute of Ann, being made in pari materiâ, ought to receive a similar construction. The words,

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having money out at interest," must mean not indeed the possession of the money, because it is stated to be out, but having a right, at some time or other, at a period longer or shorter, to reclaim the money, which is so outstanding;-by no means a description of money in the public funds, with respect to which, the parties have not the money out at interest, but in lieu thereof have an annuity."*

And, as stock in trade, when its value can be ascertained, is rateable to the poor; if on an Appeal against a rate, because certain persons are not rated for their stock in trade, the Session make an order, subject to the opinion of the Court of King's Bench, they must ex

* 6 East's R. 182.