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Assessment.

unless the street happens to be called by different names, which agree respectively with the different descriptions on the poll, and in the assessment. (")

2ndly. The freehold must be duly assessed.

Where there appeared no assessment in the name either of the voter or tenant, but the rate had been actually paid by the tenant, who was prepared to produce the receipts, the Committee refused to receive them as evidence of assessment. (b)

But some irregularities attending the assessment will be waived in favour of the franchise. Thus where the books had been very irregularly kept, having been made to serve two or three years by alterations, &c. but the collector having deposed, that in fact, the rate had been made, allowed, and collected for the year, the Committee determined, that as the books produced had been acted on as valid, and were the only evidence of assessment, they should be received. (C) So where the premises stood upon a disputed boundary betwixt Middlesex and London, the Committee in favour of the franchise considered the premises as within Middlesex, and received evidence of assessment in London as a good assessment. (d) But where the name of the occupier was inserted by the collector after allowance, the vote was set aside. (©)

It must be duly assessed in the name of the owner or tenant.

The following are decisions by the Middlesex Committee () upon the due assessment, 1st. in the name of the owner-where instead of R. P. the owner "late G." was inserted in the proprietors' column, it was holden insufficient. (f)

So where the freehold was assessed in the name of Mary Bodmead and Co. as proprietors, the vote of another partner in the firm as occupier and owner was disallowed. (8)

So where the voter's name was inserted in the occupiers' column, but the premises were in fact occupied by another person, (h)

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Where one of two joint tenants was assessed, the vote of the other was rejected. So an assessment of the wife,

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whether in her maiden name or her husband's, is insuffi- Assessment. cient if the parties have been married more than twelve months. (")

But an assessment of the owner by the description of his situation or calling, as vicar of Stanwell, was holden good.) So where the owner's name was inserted in the tenants column with Ld. added, which was proved by the assessor to stand for landlord. () And an assessment in the name of the proprietors of the New River Company was holden sufficient for each of the shares. (b) A particular mode of paying the land-tax assessed on this property, from the general fund, is provided by statute.

N. B.-There are various cases upon the validity of assessments before other Committees, but as they took place previously to the 30 Geo. 3, c. 35, the reader is referred to them in 1 Heywood and 2 Peck, 74. Notes. 2dly, in the name of the tenant.

The assessment in the name of a former tenant is sufficient, if the change of tenancy between the assessment and Election is satisfactorily made out, but not where a former occupier's name had been continued on the assessment by inadvertence, for several years after a change of occupation. (d) Where the premises were unoccupied at the time of the assessment, and E. was inserted for empty in the occupiers' column, they were holden not to be assessed, and the vote bad. (d) So an assessment by the description of "Sharp's tenants" was holden bad, no person being named as tenant. (e) So where the style of a partnership firm appeared on the assessment in the column of occupiers, it was holden an insufficient description for one of the partners, whose name did not appear in the firm. () The same where the assessment was in the name of the joint tenant as occupier. () So a chapel and burying ground occupied by the Moravian Society, was considered as. unduly assessed in the name of one of their members. (ƒ)

The freehold is however in certain cases exempted from the necessity af assessment. 20 G. 3, c. 17.

Exemptions from Assessment, Annuities, Rentcharges, Fee
Furm Rents.

Notwithstanding the impediments to the creation of oc

(") 2 Peck, 76.

(*) Ibid. 74.

(*) Ibid. 75.

D

(d) 2 Peck, 77.

(*) Ibid. 78.

() Middlesex, 2 Peck, 79.

Annuities,&c. casional votes raised by the earlier statutes for the assessment of the freehold, (") yet as "rents, tithes, or other in"corporeal hereditaments," &c. were exempted from assessment, the grant of an annuity or rent charge for a life or lives, or a greater estate issuing out of freehold lands, became a ready instrument for carrying on such practices. To remedy this evil, the stat. 3 G. 3, c. 24, was passed, which prohibits any person from voting for " any 66 annuity or rent charge," unless registered with the clerk of the peace twelve months before the Election. And the 20 G. 3, c. 17, s. 2, which extends to Wales, and fixes the time of assessment of the freehold to six months, exempts "annuities or fee farm rents (duly registered) issuing out "of any messuages, lands, or tenements, rated or assessed as aforesaid." (©)

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The Glostershire Committee, which sate before the last mentioned Act (d) was passed, resolved "that a reserved or "fee farm rent need not be registered under the Act for "registering annuities." (") Neither reserved nor fee farm rents being mentioned in that statute, 3 G. 3, c. 24. Afterwards in the Middlesex case a question was made whether the words "fee farm rents" in the 20 G. 3, c. 17, was not inserted by mistake instead of "rent charges," which it was contended, would have been more consistent with the apparent intention of the statutes relating to this matter; the Committee concurred with that opinion, but thought themselves bound by the positive enactment, and held that either the freehold for which the vote is given must be assessed, or it must be registered in the shape of an annuity or rent charge, the land out of which it issues being likewise assessed. (f)

Where exemption from assessment is claimed upon the score of rent charge, the party maintaining the vote must prove not only that the rent charge is duly registered, but that the estate from which it issues is duly rated and assessed. (g)

The vote of a schoolmaster for a rent charge, issuing out of lands settled upon the rector of a parish, by whom the appointment of the voter had been made, was holden good,

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&c.

although neither assessed nor registered; the benefice itself By descent, being duly assessed. (") So the vote of a vicar for a stipend of 101. a-year, received from the impropriator of the great tithes, though not assessed for it; the impropriator being assessed for the tithes ; for there were no means, it was said, by which the vicar could get his name inserted in the vote. (b)

So where a clergyman received a salary issuing out of the great tithes, the Committee determined that "he was "not obliged to register the same under the Act for regis"tering annuities ;" (©) for the regulations of this Act, (d) Mr. Luder observes, do not seem intended for cases of annuities annexed to offices. (e)

An annuity must be described when registered, according to the fact, whether it comes by descent, marriage articles, &c. Where an annuity, secured by the marriage settlement of the voter's father, was registered, as coming by descent, the Committee rejected his vote by a casting voice. (f)

Exemptions from Assessment in Cases of Descent, &c.",

Persons who become entitled to lands, &c. within twelve months before the Election, by descent, marriage, devise, promotion, &c. may vote for them, if within two years before the Election they have been rated in the names of those through whom they claim, or some predecessor.

Where lands are devised to a minor, the Bedfordshire Committee held that the year began to run when he came of age. A father devised land to his children equally. The elder brother was rated for and managed the land during the voter's infancy; the voter came of age within a year before the Election, and his vote was holden good. (") See also other instances. (^)

The voter succeeded as heir at law to Mrs. W. in whose name the estate was assessed, and who died more than two years before the Election. He did not know of his right till within a year before the Election, and after the assess

(*) Bedford's, 2 Lud. 431.

(b) 2 Lud. 507.

(Gloster, 41.
(4) 3 G. 3, c. 24.

(2 Lud. 500, n.

(f) Gloster, 38. 1 Heyw, 235.
(8) 2 Lud. 528.

(4) Ibid.

Offices.

ment had been made, nor got into possession for some months afterwards. His vote was rejected. (")

So where the voter was possessed of an estate in right of his wife, whom he had married shortly before the Election, and who had come of age, and became entitled to the estate within the two years, the estate being rated in the name of a person who having married her mother had managed it for her, and not in any one through whom she claimed, conferred no right of voting. ()

It is not sufficient that the premises have been rated within two years in the name of some predecessor, who might have held them previous to the two years; the assessment must be in the name of some predecessor in possession within two years. (©)

In respect to Offices.

It was determined by the Middlesex Committee, that when a vote is objected to for want of assessment of the freehold," and exemption is claimed on the score of an "office, the party maintaining the same shall be called 66 upon to prove the nature of the office, and the appoint"ment of the voter."

In attempting to produce such proof, it appeared, that the appointment was only by the year, and the Committee, on that ground, decided the vote to be bad. (d)

It was agreed by the parties, and adopted by the Committee, that the office of parish clerk is prima facie, an office for life, which confers a right to vote, and requires no assessment. But though the Committee adopted this agreement of the parties, they never decided, that any office, from its nature, was exempt from assessment, and once took occasion to declare this. The office of "one of the 66 sworn clerks of the court of Chancery" having been vacant when the rate was made, was not assessed, and the vote was disallowed,() but the office gives no title to vote.(*)

In respect of Land Tax.

The statutes for the redemption of the land tax were consolidated by 42 G. 3, c. 116, which enacts, that persons claiming to vote for premises, the land tax whereon has

2 Lud. 531.

(b) Ibid. 529.

(C) Middlesex, 2 Peck, 90.

(d) & Peck, 88.

(*) 2 Peck, 88.

2 Peck, 88, in notes. (8) Ibid.

(4) Ante and 2 Peck, 99.

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