| Chap. 73. |
Poor.
Overseers and Justices, the last Trinity vacation, attended
the Lord Chief
Justice Hales for his Opinion, who said, He conceived it Taxable
within 43 Eliz.
Yet the Justices would not sign and allow the Tax: Of which, Complaint
being made to the Kings Bench, a Rule was for the Major, &c.
to attend, and
he attended accordingly; and he observing the Court to be angry, promised
to sign and allow the Tax; and the Court ordered him to pay the Overseers
the charges of their Prosecution: And Hales said, For such
a Refusal a
Quo Warr would lie. Which Case I have inserted, as well
to shew what is
Taxable, as to inform Justices of Peace of their duty. This Case
hapned
Michaelmass 27 Car. 2. |
149 |
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10. The Overseers are likewise to give an
account of the Burials, since
their former account, on pain of Five pounds: And their accounts
shall
not be allowed till they have accounted for the same; See Burials. |
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The Office then of these Overseers consisteth principally
in two things.
1. In Taxing Contributions of Money for the relief
of the Poor.
2. In disposing thereof according to Law, and good discretion. |
§. 10.
Overseers
duty. |
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And in these Taxations, there must consideration
be had, first to equality,
and then to Estates. |
Tax. |
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Equality, That Men may be equally rated with their
Neighbours, and
according to an equal proportion. |
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Estates, That Men be rated according to their Estates
of Goods known,
or according to their known yearly value of their Lands, Ferms, or Occupyings;
and not by estimation, supposition or report. Also herein the
charge of Family, Retinue and Countenance, is in some measure to be
regarded: For if one valued at 500 l. in Goods, hath but himself
and
his wife, and another estimated at 1000 l. hath Wife and many Children,
&c. the first Man by reason is to be rated as much as the other; and
so
of Lands. Tamen quære, what the Law is in such Cases. |
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Touching the Taxation of Mens Estates, these
Rules are to be observed: |
§. 11. |
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1. If a man live in the Parish where his
Lands lie, and doth Demise those
Lands to others, the Poors Tax in that case ought to be charged upon the
Tenant, and not on the Land-lord, in respect of the Tenants occupation
thereof. |
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2. A Man having Lands in other Parishes
than where he lives, the
same being in Lease, or not in Lease, he is to be taxed in the Parish where
he
lives, according to his visible Estate there, and not for his Lands or
Rent
in another Parish. And both these Points were resolved by Hutton
and
Crook, Judges of Assizes, at Lent Assizes at Lincoln,
upon application to
them made by Sir Anthony Earby, against the Inhabitants of the Town
of
Boston; and this they said was agreed upon by all the Judges of
England
upon a Reference to them. |
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What shall be said to be a Parish within 43
Eliz. 2. |
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R. If there be an ancient Parish and an
ancient Village within that Parish;
which Village had an ancient Church, and those within that Village have
had Parochial Rights, are chosen Church-wardens and Overseers of the
Poor, and have been separately taxed ever since 43 Eliz. 2. for
relief of
teh Poor within that Village. This is a Parish within 43 Eliz.
2. and
Taxes may be made and levied within themselves. And all this was
resolved
in a Cause between Hilton and Paul, M. 3 Car. 1. in the Common
Pleas upon a special Verdict there found, between the Parish of Hinkley,
in the County of Leicester, and the Village of Stoke-Goldingham
within
that Parish. Cro. Car. p. 65. And the like was also
resolved H. 10 Car.
1. B. r. between Nichols and Walker, between the Parish
of Hatfeld,
and the Village of Tatridge, Jones Rep. p. 356. and Cro.
Car. p. 286. |
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