And by sect. 6, after directing that the appellant shall give notice of appeal to such other persons as he means to contend are omitted or underrated in the rate, as already mentioned (ante, p. 330,) it is enacted that it shall be lawful for the Court of General or Quarter Sessions of the Peace, on the hearing of such appeal, to order the name or names of such other person or persons to be inserted in such rate or assessment, and him, her, or them to be therein rated and assessed at any sum or sums of money, or to order the name of such other person or persons to be struck out of such rate or assessment, or the sum or sums at which he, she, or they is or are rated or assessed therein, to be altered in such manner as the said Court shall think right; and the proper officer of the said Court shall forthwith add to or alter the rate or assessment accordingly." And by sect. 8, if the Sessions thus order the name of any person to be struck out, or the sum at which he is assessed to be reduced, if it appear that he has already paid the sum, they shall order it to be repaid to him by such churchwarden or overseer.

As to a special case, see ante, p. 46.

Costs.] In an appeal against a rate, the justices "may award and order to the party, for whom such appeal shall be determined, reasonable costs, in the same manner that they are empowered to do in case of appeals concerning the settlement of poor persons," by stat. 8 & 9 W. 3, c. 30. (17 G. 2, c. 38, s. 4.) See ante, p. 324. Where notice of appeal against a rate was given, but countermanded a day before the Sessions, an application was made to the Sessions for costs, but they refused to grant them, thinking they had no authority to do so, as the appeal had not been entered; and they refused to hear evidence of the respondents being unnecessarily put to great expense: upon a motion for a mandamus, it was argued that as the statute gave the Sessions the same power as to costs in appeals against rates, that they had under the statute of William as to costs in appeals against orders of removal; and as under the statute of William, costs may be given, not only where the appeal is determined, but also where merely notice has been given, the justices in this case had authority to grant the respondents their costs; but the Court said, that the reference to the statute of William, in stat. 17 G. 2, c. 38, only relates to the mode in which the costs are to be recovered, but that by the very words of the stat. 17 G. 2, c. 38, s 4, the determination of the appeal was made a condition precedent to the power to grant costs; they therefore refused the mandamus. R. v. JJ. of Essex, 8 T. R. 583. But where an appeal against a rate was entered and respited; and at the next Sessions was again respited at the instance of the appellant ; and four days before the third Sessions, the respondents gave the appellant notice that they gave up all opposition to the appeal;

and at the Sessions, the rate was accordingly quashed upon motion, and the Court granted the appellant his costs: afterwards, in the Court of King's Bench, it was objected, that although the appeal was entered, it was not determined, and therefore the Sessions had no authority by the statute to grant costs; but the Court held, that the appellant proving his notice of appeal, as he must have done, and the Sessions allowing that appeal, was a determining of it, within the fair meaning and construction of the statute, and that the Sessions therefore had authority to allow costs. R. v. Cawston, 4 D. & R. 445. Where a mandamus was directed to justices, to allow costs to a party in whose favour an appeal had been determined, the Court, upon the return of the writ, held, that it was reasonable the justices should have the power of judging whether costs should be allowed or not; and therefore quashed the writ. R. v. JJ. of the County of Nottingham, 1 Sess. Ca., 422.

SECTION 4.-Appeal against the Appointment of Overseers of the Poor.

In what Cases, and by whom.] By stat. 43 Eliz. c. 2, s. 1, four, three, or two substantial householders of every parish are to be nominated yearly in Easter week, or within one month after Easter, under the hand and seal of two or more justices of the peace of the same county, as overseers of the poor of such parish; which was extended to townships and vills, by 13 & 14 C. 2, c. 12, s. 21. And by 43 Eliz. c. 2, s. 6, it is provided, that if any person or persons shall find themselves grieved with any act done by the said justices of peace, then it shall be lawful for the justices of the peace at their General Quarter Sessions, or the greater number of them, to make such order therein as to them shall be thought convenient; and the same to con clude and bind all parties.

The overseer appointed may of course appeal against the appointment, as a person grieved by an act of the justices. And it has been holden that the parishioners also, as parties grieved within the meaning of the statute, may appeal against the appointment. R. v. Forrest, 3 T. R. 38. See also R. v. JJ. of St. Alban's, 3 B. & C. 698.

To what Sessions.] The stat. 43 Eliz. c. 2, s. 6, above-mentioned, fixes no time within which the appeal is to be brought. It is said in some works upon this subject, that this section of the statute of Elizabeth has been impliedly repealed by the stat. 17 G. 2, c. 38, s. 4, already mentioned in the last section, and that the appeal must be to the next Sessions, and notice of appeal given, &c., under the latter Act. The latter clause is no doubt a repeal of the former, as far as respects appeals against

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rates, and against overseers' accounts; and as far also as respects the appointment by justices of an overseer, instead of one who has died, or removed from the parish, or become insolvent during his year of office; but what it has to do with the original appointment of overseers, in the ordinary course, at Easter, I am at a loss to find out. The 17 G. 2, c. 38, after making regulations, in the two first sections, as to overseers swearing to their accounts, and handing them over to their successors, and enabling justices to commit them in case of their refusal to do so, by sect. 3, enables justices to appoint another overseer instead of any overseer who shall die, or remove from the parish, or become insolvent, during the year of office; and by sect. 4, enacts, that "in case any person shall find him, her, or themselves aggrieved by any rate or assessment made for the relief of the poor, or shall have any material objection to any person or persons being put on or left out of such rate or assessment, or to the sum charged on any person therein, or shall have any material objection to such account as aforesaid, or any part thereof, or shall find him, her, or themselves aggrieved by any neglect, act, or thing, done or omitted by the churchwardens and overseers of the poor, or by any of his Majesty's justices of the peace," he may appeal to the next General or Quarter Sessions, giving reasonable notice to the churchwardens and overseers of the poor, &c. This clearly has reference (as far as relates to this subject) merely to the appointments under the third section, and not to the ordinary original appointments, for the year of office, under the statute of Elizabeth. But in these latter cases, the appeal must be brought during the year of office, for it would be useless to bring it afterwards; and it may be prudent to lodge and try it at the next practicable Quarter Sessions, in order to avoid any question as to the authority of the justices to take cognizance of it, on the grounds above-mentioned. The appeal is of course to the Sessions for the county, riding, division, or borough, within which the parish is situate.

Notice of Appeal.] The notice should be such as is required by the particular Sessions, to which the appeal is intended to be. In those cases within stat. 17 G. 2, c. 38, s. 4, that section requires "reasonable notice ;" and although the statute of Elizabeth does not require notice at all, yet as there are no recoguizances or other proceedings from which an intention to appeal would otherwise be indicated to the respondents, the Sessions would require reasonable notice also in appeals under the statute of Elizabeth; and reasonable notice in both cases, would be deemed to mean the notice required by the rules of the Sessions. It is not necessary to state any grounds of appeal in the notice. In cases under the statute of Elizabeth, the notice, I think, should be directed and served upon the justices who made the appoint

ment; in cases under 17 G. 2, c. 38, s. 4, as that statute requires the notice to be given to the churchwardens and overseers, it must be so directed and served accordingly, but I think it should also be directed to, and served upon, the justices, as it is an appeal against their act.

Proceedings at the Hearing, &c.] The proceedings at the hearing, are the same as in the other cases of appeal. The judgment is, that the nomination and appointment be quashed or confirmed. In cases within 17 G. 2, c. 38, s. 4, the Sessions have authority to award costs to the party in whose favour the appeal is determined; see ante, p. 336; in cases under the statute of Elizabeth, they have not.

SECTION 5.-Appeal against the Allowance of Overseers' Accounts.

In what Cases, and by whom.] By stat. 43 El. c. 2, s. 2, churchwardens and overseers of the poor were bound annually to make and yield up to two justices of the peace, an account of all monies received by them, &c.; and by stat. 17 G. 2, c. 38, s. 1, they are bound annually, within fourteen days after their year of office expires, to deliver to their successors in office, a true account in writing, verified on oath or affirmation before one or more justices of peace, and fairly entered in a book, and signed by such churchwardens or overseers, "of all sums of money by them received, or rated and assessed and not received; and also of all goods, chattels, stock and materials that shall be in their hands, or in the hands of any of the poor in order to be wrought; and of all monies paid by such churchwardens and overseers so accounting, and of all other things concerning their said office." And by stat. 50 G. 3, c. 49, s. 1, reciting these statutes, and reciting that it was expedient that two or more justices should be empowered to examine and correct, and to allow and approve every such account before the same shall be signed and attested,-it is enacted, that "in all cases where any such account is required to be made and yielded, and to be signed and attested as aforesaid, by virtue of the said last recited Act, every such account shall be submitted by the churchwardens and overseers to two or more justices of the peace of the county, dwelling in or near the parish or place to which such account shall relate, at a Special Sessions for that purpose to be holden within the fourteen days appointed by the said last recited Act for delivering in such account; and such justices shall and they are hereby authorized and empowered, if they shall so think fit, to examine into the matter of every such account, and to administer an oath or affirmation to such churchwardens and overseers of the truth of such account, and to disallow and strike

out of every such account all such charges and payments as they shall deem to be unfounded, and to reduce such as they shall deem to be exorbitant, specifying upon or at the foot of such account every such charge or payment and its amount, so far as such justices shall disallow or reduce the same, and the cause for which the same was disallowed or reduced; and it shall be lawful for such two or more justices and they are hereby required to signify their allowance and approbation of any such account under their hands, and to sign and attest the caption of the same at the foot of such account, in manner directed by the said last recited Act." See also 4 & 5 W. 4, c. 76, s. 47.

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And by stat. 17 G. 2, c. 38, after providing for the churchwardens and overseers accounting, as above-mentioned, it is enacted by sect. 4, "that in case any person or persons shall have any material objection to such account as aforesaid, or any part thereof, or shall find him, her, or themselves aggrieved by any neglect, act, or thing done or omitted by the churchwardens and overseers of the poor, or by any of his Majesty's justices of the peace it shall and may be lawful for such person or persons, in any of the cases aforesaid, giving reasonable notice to the churchwardens or overseers of the poor of the parish, township, or place to appeal to the next General or Quarter Sessions of the peace, for the county, riding, division, corporation, or franchise, where such parish, township, or place lies; and the justices of the peace there assembled are hereby authorized and required to receive such appeal, and to hear and finally determine the same.'

It is not necessary that the accounts should have been examined and allowed at a Special Sessions, under stat. 50 G. 3, c. 49, above-mentioned, to give the Sessions jurisdiction of an appeal by a person objecting to the accounts; and where the justices at Sessions, thinking they had no jurisdiction on this account, dismissed the appeal, the Court of King's Bench, upon application, granted a mandamus to them to enter continuances and try it, saying that they were quite satisfied the Sessions had jurisdiction, and ought to have tried it. R. v. JJ. of Colchester, 5 B. & Ald. 535. See R. v. Bartlett, 1 Bott, 306. Such an examination at Petty Sessions would be necessary, in the case of an appeal by overseers, against the disallowance of items in their accounts, for it would be the very foundation of the appeal. Vide post.

Although the 17 G. 2, c. 38, s. 4, above mentioned, gives the appeal to any person having a material objection to the accounts, or person aggrieved, &c., in the alternative, yet the appellant must in fact be a parishioner, or some person interested in the matter of the objection, (although it is not necessary that this should appear on the face of the notice of appeal ;) for if it appear in evidence that he is a mere stranger, the Sessions. may refuse to hear him. Per Lord Tenterden C.J., R. v. JJ. of