TRACY TALBOT. it was ruled by HOLT, Chief Justice, that if two feveral houfes are inhabited by feveral families, who make and have but one common entrance or avenue for both, yet each houfe continues rateable feverally; and if one family goes, one houfe is vacant. If one tenement be divided see the cafe of by a partition, and inhabited by different families, viz. Lee v. Ganfel, the owner in one, and a stranger in the other, thefe are Cowp. to 7. j feveral tenements feverally rateable while thus feyerally inhabited. his stock on the 136. The Queen v. Inhabitants of Barking, Hilary, A farmer is not 5. Ann. 2. Ld. Rav. 1280. Upon a reference to the liable to the court of king's bench upon feveral orders made relating Poor's rate for to the poor's rate, the queftion was, WHETHER a farmer land; but a for his ftock fhall not be chargeable and taxable to the trademan is poor's rate as well as a tradefiman for his stock in trade? hable for his POWELL, Powys, and GOULD, fuftices, were of opinion, teck in trade. contrary to the opinion of HOLT, Chief Justice, that a farmer for his ftock is not taxable; and an order was notice taken of accordingly made, that a farmer fhall not be charged and this point. taxed to the poor's rates for his ftock; and that a tradef- (a) Sed vide man is to be charged and taxable for his flock in trade (a). 5. Burr. 2636. S. C. Salk. 452. but no where it is faid, the Court were not fatisfied with the authority of this cafe. ftock than is taxed as au 137. But in the abridgement of this cafe, l'iner, title But if a farmer Poor," 426. it is faid, a farmer fhall be taxed for his keep a larger riches and, ftock, in cafe the ftock is more than is neceffary for neceffary for the carrying on his farming and paying his hus farm, he rent, for then it is like a ftock in trade, but for ftock fhall not, under neceffary to his farming he shall not be taxed. So for that pretence, extraordinary ftock ke ihall not be charged, if it be not avoid being more than is neceffary; for the act fays, "every inhabi - inhabitant. "tant, and every occupier of land, &c." fo that there may be an inhabitant that is not an occupier of land, and he must be charged in refpect of his perfonal cftate and ability, and fo it is ufual to tax clothiers.-NOTE, Vide ante, pl. Farmers were never taxed before, nor were tradefmen ever taxed till within thefe few vears. The order above-mentioned was for rating the farmers for the corn and hay which was in their barns and ftables. 114. A parfon is though he has 138. Rex v. Bartlet, Eafter, 7. Ann. Viner, 427. A liable to the parfon who lets his tithes to the parishioners may be poor's rate, taxed to the poor's rate; for the letting is but an agree- let his tithes to ment with the parishioners to retain the tithes, and the te parishioners. parfon in this cafe has a modus for his tithes; though it Vide ante, pl. was objected, that the parishioners were the occupiers, 128. and fo the parfon not taxable. 138. Rex A vicar is liable 139. Rex v. Turner, Hil. 4. Geo. 1. Strange, 77. The to the poor's defendant was affeffed towards the poor's rates for his rates in respect tithes as vicar; and on his appeal to the feffions they difcharged him. Upon application to the king's bench to his tithes. THE COURT faid, that as vicar he was chargeable by the 43. Eliz. c. 2.; the feffion having only power to (a) Salk. 483. moderate, and not to difcharge (a). The order was quathed. 524. A parfon is liable to the poor's rates for occupier of a Tenement. 140. Rex v. Shingle, Trin. 4. Geo. 1. Stra. 100. and Powel v. Bull, Mich. 4. Geo. 1. Com. Rep. 265. The his tithes as the 43. Eliz. c. 2. charges every occupier of lands, tenements, tithes, &c. to the poor's rate. By a private ftatute, 9. & 10. iVill. 3. c. 37. for erecting workhoufes in Colchester, the poor are directed to be provided for in Ante, pl. 128. another manner, to the intent no other levy or affeff738. ment be made for the poor of the faid town, and the occupiers of lands and tenements are made chargeable, but no mention is made of tithes. The defendant was parson, and rated for their tithes. It was contended, that as tithes are not mentioned in the private ftatute, they were not rateable to the poor.-But THE COURT in both cafes held, that they were liable; for that being liable under the 43. Eliz. c. 2. they could not be exempted but by exprefs words; and that as occupiers of tithes they were occupiers of tenements, which are mentioned () 1.Vent.173. in the a&t; for tithes are a tenement (a) in conftruction of law, 2. Lev. 139. Lutw. 1563. Co. Lit. 6. 159. The poor's tax the parfon, the tithes. 8. Mod..61. Fort. 318. Dyer, 83. Cro. Jac. 301. 2. Inft. 625. Com. Rep. 267. 141, Rex v. Lambeth, Trin. 8. Geo. 1. Stra. 524. must be upon The perfon who farms the parfon's tithes agrees with the although he has tenant of the land, that in confideration of his paying fo agreed that the much he fhall retain the tithe, and gather in the whole tenant shall take crop without dividing. The feflions difcharge the lefice of the parfon, and tax the tenant of the land to the poor's rate. PER CURIAM. The farmor of the tithes is prima facie liable to the poor's rate, and unless he can throw that charge upon another, the tax must be laid Ante, pl. 128. upon him. The tenant of the land in this cafe cannot be faid to be the occupier of the tithes, for he is either a perfon who buys the tithes, or elfe he is to be confidered as a perfon excufed from paying any. Though the parfon may think fit to excufe a parishioner, certainly in point of law he ftill remains occupier of the tithes. This agreement being only by parol cannot enure as an underleafe of a thing that lies only in grant. If the vendee grubs up underwoods, which he has bought ftanding, he does not become the occupier; bat if the tenant fell the whole crop standing, will that make him lefs the occupier 133. 140. of BETH: of the land? We must take this tenant of the land to be R. . LAM like any other purchaser of the tithes, fince he has no more title to them than any stranger whatsoever. When the parfon or his farmer receive a fum of money in lieu of tithe. that is in law a receipt of the tithe, with this only difference, that it is not tithe in kind. In the cafe of a compofition (as this is), or a modus, it was never thought, but that the parfon was chargeable as occupier of the tithe, there being no colour to charge the tenant of the land. The order must be quashed. 142. Theed v. Starkey, Mich. 11. Geo. 1. 8. Mod. 314. The poor's rate Covenant against an executor, for not paying taxes, is a perfonal tax according to a covenant in a leafe made by his teftator, land, but not in refpect of the wherein he covenanted with the leffee to pay all the on the land. taxes on the land demised; and the breach affigned was for not paying the rates to the church and poor. But upon s. c. cited Fodemurrer it was objected, that the breach was not well ley, 15. affigned, becaufe thofe rates are perfonal charges, and not 5. Co. 67. on the land; and for this reafon the defendant had judgment. And in Cafe v. Stephens (a), it is faid (a) Fitzg. 298. to be a tax in refpect of the land, but not on the land, nor payable out of it; for the perfonal estate only is fubject to it. poor's rate. Vide ante pl. 143. Rex v. Inhabitants of Southwark, Hil. 13. Geo. 1. Preacher at 2. Stra. 745. One Read was charged to the poor's rate meeting-house in refpect of his being an occupier of a meeting-houfe not liable to where he preached; and on appeal to the feffions they difcharged him, and the order being brought up by Sett. Cafes, 122. certiorari it was confirmed. 1. Because as a preacher he 2. Seff. Caf. 58. is no more chargeable as an occupier than any of his au- and Robfon. dience; it is not stated that he let out the pews, fo as to Hide, poít. make him a perfon that occupies and reaps a profit from it. 2. If he were liable, yet it must be exprefly alledged ; and the charging him in "respect of his being an occupier,' is too uncertain. verted into a comVentiele not rate able. 144. Anonymous, Hilary, 1. Geo. 2. Poor's Sett. pl. 169. A houfe conThe queftion was, Whether a houfe converted into a CONVENTICLE, and used for no other purposes, is rateable to the poor's tax?-THE COURT faid, they had never See Robfon. known an inftance of fuch property being rated; but they Hyde, poft. granted a rule to fhew caufe; and the order was afterwards Cald. 153. Vin. Abr. 426. quafhed. 145. Moxon v. Horfenail and Another, Eafter, 9. Geo. 2. Chambers in an Comyns' Rep. 534. Trefpafs for entering his chambers at inn of court or Barnard's Inn, London, and taking his chair value - chancery are not liable to be affefled to the poor's rate within the intent and meaning of 43. Elix, c. 2. See Rex . JoAtices of Peterborough, Cald. 238. and ante, pl. 46. H On On not guilty, the jury find a special verdict to this HORSENAIL effect: That the parish of St. Andrew's Holborn lies part and ANOTHER. in London and part in Middlefex; that Sir Francis Child, alderman of London, 6 May 1732, appointed overfeers for that part within London, and two juftices of peace nominated overseers for that part in Middlefex, and the churchwardens and overfeers rated the parish to the poor, which was approved, &c. and thereby the plaintiff was rated one fhilling; that the plaintiff inhabited a chamber in Barnard's Inn, being an attorney of the king's bench, and a member of that fociety, and having that chamber for the exercise of his profeffion, and having no other habitation; that Barnard's Inn lies in that part of the parish which is within London; that the defendants, by virtue of a warrant from Sir Francis Child, then alderman, 11th July 1733, on the plaintiff's refufal to pay the rate, diftrained the faid chair, being of two fhillings value, as overfeers of the poor; and after it was appraised and fold for two fhillings, returned the one fhilling overplus: that there are other chambers in Barnard's Inn, the occupiers of which were alfo rated; that Barnard's Inn is one of the inns of chancery, afed and inhabited by ftudents and practicers of the law time out of mind, and dependent on Gray's Inn, as an inn of court for the ftudy and practice of the law and if the plaintiff on this matter be a perfon liable to be affeffed to the faid tax, they find for the defendant; if not, for the plaintiff.-SERJEANT WRIGHT, for the plaintiff, argued, that he is not liable to be rated to the poor for his chamber in this cafe; for if it be within the ftatute 43. Eliz. c. 2. it must be as an inhabitant of the parish, or as an occupier of a house within the parish. By that ftatute the churchwardens and overfeers may raise a stock for the relief or employment of the poor by taxation of every inhabitant, parfon, vicar, others, &c. and of every occupier of lands, houfes, &c. in the faid parish, in fuch competent fum as they fhall think fit. The word " inhabitant" in its largeft fenfe comprehends every person that dwells in a place; but that could not be the meaning of the word in this act, for then all women, fervants, children, &c. in a parish might be rated, which never was done. But it may be taken in a more ftrict fenfe; as where the ftatute of 22. Hen. 8. c. 5. for repairing bridges, enables juftices of the peace to tax every inhabitant, LORD (4) 2. Inft.7c3. COKE faith (a), the act extends not to every perfon that has perfonal refidence, as fervants, &c. but to fuch as are houfholders; and this appears by the fourth branch of the statute, which gives diftrefs on every fuch inhabitant in his lands, goods, chattels, &c. And it has teen always held, that by the 43. Eliz. c. 2. the inhabi 46 tant is rateable in respect of his land or ability; so it was (a) 5. Co. 646. tefolved in Jefferey's Cafe (a); and fo, by EYRE, Chief Juf Common Pleas. tice, it was agreed in this court in Cafe v. Stephenfon (b). (b) Trin. Term, But the plaintiff is to be confidered as a gueft occafionally 5. Geo. 2. in the refiding in his chamber for the ftudy and practice of Fitzg. Rep. 298. the law, as an agent indeed for his clients in feveral parts of the kingdom. And by the order of ALL THE JUDGES OF ENGLAND (c), the attornies are ordered to (c) In Mich. be admitted, and take chambers in fome inn of chan- Term, 5. Ann. cery, or in lodgings near, &c.; fo that lodgings and chambers are looked upon as places of the fame náture. A perfon that comes to the Term may be a lodger (d); and a perfon at a chamber in the Temple (d) See Laich. may take an examination in relation to a robbery, as a 127. juftice of peace dwelling in or near the hundred, which Bull. N.P. 186. is in a diftant county; which fhews that he was not looked on as an inhabitant at his chamber (e).-SE-(e) Cro.Car.212. CONDLY, The plaintiff cannot be charged as the occu- 3. Cóm. Dig.477. pier of an houfe, for it is found there are many cham bers in the house, and he hath but one. By the cafe of 238. Ante, pl. izi. Tracy. Talbot (f), it seems as if the houfe rateable to (ƒ) Salk. 532. the poor ought to be one entire houfe; though if feveral Ante, page 94. houfes be joined into one, and feveral families live in pl. 135. it, or if one houfe be divided into two for several families, they may be rated severally: this is hofpitium; and domus and bofpitium differ (g). A man is not charge- g) Hob. 145. able for a standing in the market, as in Holledge's cafe (b). (b) 2. Roll. All perfons in colleges and inns,of court may equally Abr. 289 be charged.-SERJEANT HAWKINS contra. The words 2. Roll. Rép. of the ftatute 43. Eliz. c. 2. are exprefs, that a rate shall be raised by taxation of every inhabitant; and there can' be no prefcription against an act of parliament; therefore there is no force in the argument, that chambers have not heretofore been rated. A chamber is domus manfionalis, and burglary may be committed by breaking and entering into it with intent to commit a felony, as it was refolved in the cafe of Evans and Finch (i). It (i) Cro. Car. is objected, that the plaintiff is there as a gueft; but it is 2. Hale, 358. found he inhabits there, and hath no other habitation; Cowp. 5. fo that unless rated here he can be rated no where. It is charity to the poor, which, by the law of God and man, every one ought to pay; and an attorney hath no privilege to be exempt, although he hath privilege to excufe him from an office that interferes with his attendance at Westminster; as to be a foldier (k), to be a () 1. Vin. 436. reeve (1), or conftable (m). Although by Magna Char- (March 30. ta it is enacted that ecclefia fit libera, yet a parfon or vicar (m) Cro. Car. are fubject to all charges by act of parliament (n), Ante, pl. 12. much more an attorney; nor can any order of Court (2) a. Lev. 139. exempt H 2 PR 474. 389. |