The Sun.
London, England, 1837-01-20 00:00:00

THE SUN, LONDON, FRIDAY; JASUARY 20, 15370

from it alone, the authority is derived to tax the ccaintY
for the purposes of a Lunatic Asylum, and that Act states
that all the necessary expenses of the execution of that
Act is to be defrayed hy a special rate or rates. roe',
whatever may be said of the bondholders who have bona
ftdc advanced the money to build the Asylum, still the visiting
Justices cannot expend any sum out of the ordinary county-
Tate for repairs ; but whatever stria may be requires' roust
be expended from the special raves authorised tri the 12th
section. I now direct the attention of (his Court to the
important provisions contained in the 15th section, by which
it will be seen the Justices at Sesions, f they shall unanimously
agree so to do, may direct that every tenant at rack-rent may
deduct and detain out V. the rent payable to his or her
landlord one half part of the full amount of such rate.
If the respondents are to say that a special rate is r.w
necessary, because e.r the money borrowed on most: sage of
the rates, what a position are you then placed in ? You
must then coetend against the positive evidence of the 12th
section, wh;.oh directs you to make a special rate or rates
for the execution of the Statute ; but you must do more
—you must render nugatory the whole of the 15th section,
for how can this Court direct the teeaets paying rack-rent
to deduct and detain out of the rent payable to their land-
lords one-half part of such special rate, when this Court
Lave never once made a special rate for the purposes of the
Lunatic Asylum ?
CHAIRMAN—We will assume that the account has been
unduly allowed—is the consequence of that to he that the
rate is a bad one? Is not this the effect—and it strikes
me with great force and difficulty—supposing that the ac-
count was unduly allowed, then we could never have the
power of making a rate again, because we have unduly
audited the treasurer's accounts. If so, where is the punish-
ment to fall—on the officers of the county, or by the con-
fusion of the Bench? If this was an appeal against the
accounts, we could strike out the items objected to ; but this
is an appeal against the rate itself. I see the greatest diffi-
culty in the matter. Admitting your appeal to be valid,
how is the consequent confusion to be avoided, What do
you say ?

Mr. BODKIN—That question, I submit, ought not to be
put to me, but to my Learned Friends on the other side ;
1 have not the honour to be of Counsel for the County, and
the appellants are not to be placed in that situation, be-
cause of the difficulties which may ensue—assuming, there-
fore, that my case is a good one, there is nothing to pre-
vent me from the full benefit of my appeal. Look at the
16th section of the 3d Geo. IV., c. 107, and you will find
that if three-fourths of the preceding rate have not been
duly expended, or if the accounts have been improperly or
unduly allowed, then this Court is to quash, alter, or amend
the rate. The onus, therefore, is upon the Bench, and to
give the remedy. I speak it with the greatest possible respect.
CHAIRMAN—You have the right, and you stand upon
it, and if you establish your point, then I am sure that no
objection as to the inconvenience which may follow, or the
difficulties which may be entailed on others, as well as upon
the Magistrates, and our honour, as Gentlemen, would pre-
vent us from not giving you the benefit.
Mr. BODKIN—I have one more point to which I must
direct the attention of the Court—it is as to 17,0001. bor-
rowed in November, 1831, of Mr. Crawshay, as is alleged,
without due authority. I must request your attention to
the 9th G. IV., c. 40, section 26.—that the Court of
Quarter Sessions shall from time to time fix and limit the sum
which maybe expended on a Lunatic Asylum. " And it shall
not be lawful for the Committee of visitors appointed for
the building, erection, and management of such county
Lunatic Asylum, to enter into any contract or contracts for
the purchase of lands or houses, for the erection of new
buildings, or for the extension or alteration of existing
buildings, for the purposes of such County Lunatic Asylum,
or the yards, outlets and courts thereunto belonging, at a
sum or sums which may in the whole exceed the sum so
from time to time limited and appointed by the Justices
assemhled in Sessions as aforesaid ; and no contract so en-
tered into by such visitors shall be held tab"! valid or legal."
Tile visiting Justices of the Asylum (12,a exceed the sums
so from time to time fixed and limited by the Justices in
Sessions, and when the debts ha s,l been incurred they came
to the Court and asked for a. further grant of 20,0001. to
discharge the present cla'ams upon them. This sum was
ultimately reduced to ',7,000/., and borrowed of Mr. Craw-
shay to pay those delats ; which we contend, according to the
26th section, were, illegally incurred by the visiting Justices.
There is one o•'..nea point, the appellant parish have made a
report to thr, Secretary of State, as to the non-necessity of
any such 'officer as a Treasurer of the county.
CHAIRMAN—On the hearing of this appeal, we cannot
enter.. into any question about reports to Secretaries of State.
-Mr. BODKIN—But there is a charge in these accounts for
fa salary to the Treasurer.
CHAIRMAN—That salary was fixed by Act of Parlia-
ment. Before that Act passed you could only give the
Treasurer a salary not exceeding 20/.
Mr. BODKIN—I have now, Sir, to announce that I have
arrived at the conclusion of my observations, and I trust
you will acquit me of having needlessly occupied so much
of your time. My intention has been as far as my humble
abilities would permit, to do justice to those noblemen and
gentlemen of the parish of St. George, whom I have the
honour to represent, and whom I trust, will be perfectly
satisfied on this occasion.
Mr. DOANE—May it please you, Sir, I am on the same
side with my Learned Friend Mr. Bodkin ; and it would
ill become me, after the luminous statements of my Learned
Friend, to oessupy much of your time. But I would just
call your attention to the first part of our objections to
this rate, viz., that three-fourths of the money received of
the last rate were not duly expended ; and my Learned
Fritand contended that you were not in a condition to make
a county-rate, unless the order for making that rate
scontained in it the restrictive clause. The Learned
Chairman said that the interval never arose, and there-
fore the rate could not be collected. What harm
could be done if that sum was sufficient—to meet the
county expenses no rate was necessary. As to the arrears
of former rates received, it is most important to show that
by law the Treasurer of Middlesex, and he only can de-
mand, collect, and levy the county!rates and all arrears. That
is an immense power given to this officer. If the Bench
should he of opinion that these accounts were correct, and
that the Treasurer had been ordered to pay away as mesas
money as he possibly could,to cut down the cash in hand to
an amount less than one-fourth cf the monies received of the
last preceding rate, and the Treasurer not being able to do
so, he then turns round and says—l will deduct certain sums
from the audited accounts, and will take away so much
from the balance of 12,0171., declared on the face of those
published accounts, as may be necessary to reduce the I;a_
lance within the sum limited by the Act of Perliannent—
will it be contended by the other side that the `:cost whole-
some clauses in this Act of Parliament are thus to be de-
feated? It appears that the Treasurer, with all his exer-
tions, was not able to reduce the les;lance of cash in his
hands, and therefore he said—Let me re-open that audit of
the accounts presented on the i:irst day of the sessions, and
I will take out certain items of receipt amounting to 3771. ;
and that sum, I will say, is not of the preceding rates, but
the arrears of former rates. What was the object of this
Local Act? Whs.; did the county of Middlesex require
it ? Because of divers abuses which had occurred in for-
mer times ; end this Act was obtained purposely to pre-
vent the accumulation of large balances in the hands of
the Treasurer for the future. Now, we have heard from the
learned Chairman that the balances do not at all produce
any advantage to the Treasurer ; because of the arrangement
of the account with the Bank of England he cannot touch
them ; and therefore we have have only to see what is the
law, for the rate-payers may be equally damiged, in what-
ever hands these large balances may be. The treasurer,
then, being the only person who can collect these rates,
might, if he so chose, always have these arrears, which
would not, for the purposes of making a rate, be considered
cash in his hands ; and he might have only a few shillings
of the current rate in hand, while he had a large amount of
cash from the receipt of arrears of previous rates. I say
this the more confidently, because such has been the case.
The CHAIRMAN--The amount of arrears now, I believe
Is only .52/. 15s.

Mr. DOANE---I do not care for the amount ; I stand upon
the principle. Having said so much on the point of the
Magistrates having illegally and wrongly taxed the county,
it is not our duty to flinch on behalf of the rate-payers be-
cause of the consequences which may follow, if our case is
made out according to law, as I contend it is, no matter what
may be the difficulties to the Bench. It has been stated
from the Bench, that the 9th Geo. IV. c. 40, is an Act
for building the Asylum. There is nothing in that Act to
justify such an interpretation of the Statute. What is its
title ? " An Act to arni:;nd the Laws for the Erection and
Regulation of County Lunatic Asylums ; and more effec-
tually to provide For the care and maintenance of Pauper
and Criminal I.unaties in England." The erection then of
the Asylum is a very small portion of the objects contemp-
lated by the Act ; and therefore I say it is not an Act for
the l';uilding only; but an Act. under which these Asylums
arc to he regulated, and the lunatic paupers therein main-
tained. What says the 12th section ? I never saw a more
srecilic Act ; and looking at it through the preamble, I find
it is an Act not only for providing the building of Lunatic
Asylums for these unfortunate lunatics ; but it is also an
Act for the regulation of these lunatics when placed therein ;
and that the moneys necessary to defray the expenses of
repairs of that Asylum, and the sum of 3691. 18s. Id., say-
ing nothing of the larger sum, I contend that in that case
the Justices ought to have provided the money by a special
rate ;' and whatever claim Mr. Crawshay may have on the
ordinary county-rate, yet the Justices have never made 0
special-rate ; and, with the greatest respect for the Bench,
I say the Justices ought to have made a special county-
rate ; and looking at the 12th clause of that Act, I say
that every sum of money connected with that building must
be provided for by a special-rate. After the very lucid

st.:.tements of my Learned Friend, I fell that I ought not
longer to trespass on the time of the Court.
Mr. A notritus—l appear in support of this rate; and of
oil the things I ever hoard I never knew one more urn
founded in its object, or more confused in its details ;
and, afict having heard all the statethents, I find there
there is not one creature who %•..ettlplains of any grievance ;
but it was brought foe'tard as a purely speculative motion
to prevent Qo-tte mischief that may or not be clone here-
after, It was said that great ils might arise, large ba-
lances remaining in the hands .et Ine treasurer ; but he ap-
prehended there wa. we -.langer of that, unless there shs,uici
be a general ers4.!;piracy of the Magistrate Co eboat tkke 1
county. it was to be remembered that the "rreattrer
found 15,0001. securities for Ill.! Vroper 'Co:MVO. ti'e '
could well understand. ~iiie motives ;fer ;th'it V_!laIllorous
motion, which ,r-vi-e. different from 41',.0 objects avowed.
The first ground of attack Iss Veen that a new rate must
be founded on the acconnt 'presented to the auditors at the
commencement ofelie session. This be denied, for the vv..),
nature of tiro transaction showed the necessity that 1r)1 'lto-
nies ro'itg out up to the very
.day of makinpt The rate
shouiA be taken into account. 'fire 1, to Was clearly to be
not on the amount ;waited, but c:Oi the amount in hand at
the time of making the 'tate. The deductions merlse '
were perfectly justifiable, being on account of ~ett,iirs that
had been long. in dispute. He contended, that taking it
as the le.w intended, not threo,fourths of the gross re-
cept, but three-fourths oF the last rate, the amount re-
quired had been fully expended. Besides, it was on oath
that it was necessary to pay 5,200/. to Messrs. Strew and
Paul for a mortgage debt on the sth of November, only
eight days after the new rate was made, ond when the
balance in hand was but about 5,8Q0.3t. Such sum of
5,200/. might therefore be fairly reckoned as expended,
although net actually disborsed. There remained, then,
when the new rate was made, no availobte balance in
hand. Allusion bad been made to a former defalcation,
but what was the consequeoev? Why, the magistrates
had trenched themselves up to their teeth against a similar
misappropriation. It had been insinuated that payments
were made between the first day of the Session And the
day of making the rate, for the purpose of making the
balance in hand, but on inquiry it would be found the pay-
ments so made consisted of bills and salaries, to which
the sanction of the Court was first necessary, and which
for the credit of the county ought to be paid as soon as
sanctioned.

Mr. PRENDERGAST—I shall cant detain you long because
many of the facts arc;well knrrwn to many gentlemen on the
Bench. The first point, raised was as to tin making of a
rate upon the aud;:t of the accounts furnished by the Trea-
surer on the E-rst day of the Ss lions, and it was contended
that the new rate ought to have contained the restrictive
clause, because three-fourths of the last rate had not been
expended, although it is abundantly clear that more than
three-fourths had been properly and duly expended. Mr.
Prendergast submitted Mr. Allen's statement of the 27th
October, and allowed from it that Mr. Allen had received
more money rib the 13th September than he had expended
up to the County day, when the new rate was made, ex-
elosive of any receipts subsequent to the 13th September
to the 27th October inclusive, his receipts betwee❑ these
two periods being from all the different sources,
5,4351. 18s. 81c1.; and although there was an actual cash
balance oa the 27th October of 5,8241., still he had expended
of the last preceding rate, a sum of more than three-fourths
of that rate rrceived by 151. Os. 6d. I now show from
another tray of stating the accounts of Mr. Allen, that more
than three-fourths of all the money he has actually re-
telved,have been actually and duly expended. Mr. ,Allen's
gross receipts from the 22d July, including the cash balance
he received on that day from Sir Robert Baker, the late
Treasurer, down to the 17th of October, the day on which
Mr. Allen's accounts were presented to the Magistrates,
according to the provisions of

The Act of Parliament, were £23,481 1 101
And his receipts from the 17th October to the
County-day, were..

1,341 4 0

£24,822 5 10i
One fourth of the gross receipts of the Treasurer is
6,20.51. 11s. sd. I advert now to his payments which were
to the first day of the Session... £11,463 19 8i
His payments between that day and up to the
County day, 27th October, were 7,533 18 2

Gross Expenditure .18,997 17 toi
The balance of cash in hand when the County
Rate appealed against was made, being actually
less than enc-fourthof his gross receipts--it was 5,824 7 11;1

24,822 5 10i
So that upon this account we are very strong. We leave
out all technicalities, and show that there was in our hands
when the rate was made, a less sum than one-fourth of our
whole receipts. Now, it was actually necessary to retain
this balance of 5,8241. in hand, because of the payment of
5;200/. to be made in nine days after to Messrs. Snow and
Paul ; and such was the state of the finances on the Bth of
November, that having only 6511. 17s. lid. in hand, he
could not pay a demand on him on that day of 1,44:3/. 15s.
Remarks have been made on the receipt of the County
Rates from Gray's Inn and other of the Inns of Court, and
the inference was that a very gross neglect had occurred.
What is the real fact of the case ? These rates, as I un-
derstand, have been collected with great difficulty, except
within the last year. The Treasurer pays for all that part
of the Inn which is occupied by the Society, but other parts
of the Inn are to be received in small sums of Is. 6d., and
even as low as ls.—these have not always been received
until they accrue to a larger sum. These accounts, I then
contend, were duly audited, and properly allowed ; and if
my friends for the appellants could have shown they were
not properly audited, or if the Magistrates were appointed as
a Committee to audit them, they would have done so. They
do not intend to submit this point to you, but that
the accounts ought not to have been opened after the
audit. The 12th Geo. 2,, chap. 29, sec. 9, shows
what is to be the diiebarge of the Treasurer's ac-
countability for et•rtain payments. Now, can we ima-
gine that the Treasurer, lawyer though he be, and accu-
rate though we know him to be, would take care not to pay
any orders on the county stock which were not legal, still
he is not safe in so doing, until he receives his acquital of
his responsibility for such sums from the magistrates, for
these sums. Now, the very gentlemen who have set up
this appeal state it is not necessary to have any County
Treasurer at all. I now, Sir, refer to the 9th Geo. IV.,
c. 40, and say thqt the 12th section of that Act does
authorise A special county rate ; but then the 13th section
shows that the county of Middlesex was not in the precli-
earnent to be affected by that clause, and the 14th section
shows that we arc not only to charge the rates, with the
interest of the sums borrowed, but with a further sum of
the principal, so that the whole may be repaid in fourteen
year 3; then, again, the form of mortgage requires you to
mortgage the whole rates, known as County-rates. I say,
then, it is a perfect reductio ad absurdum, to say that we
must make a special County-rate with the 33d section. I
say, if the Bench had made a special County-rate for the
repairs of this Asylum, they would have been very proper
persons to be inmates of it. I may say, with great respect
for my Learned Friends, I had hoped in this appeal to
have heard of some very gross misapplications of some sums
of the public money, instead of these personal and petty-
fogging objections. Notwithstanding what has been said
of the lucid and luminous manner in which my Learned
Friends have brought out this case, I do not think there
has been more skill in getting it up than that of a lawyer's.
It has not been pretended that the money has not been
paid away—it cannot he insinuated that the cash-balances
in the Treasurer's hands, accumulate there for his profit—
this would be not only untrue, but impossible. I certainly
do regret that that rich parish, with all their professions of
economy, should have so exposed themselves before this
Bench ; and I do also regret this on hehalf of my clients,
Mr. Allen and the Bench. This appeal does not appear
to me to have any legitimate object, and I trust you will
not be unduly prejudiced against us, because of the obser-
vation that Ton are parties sitting in judgment on your own
conduct.

Mr. BODKIN rose to reply. He contended that not one
of his positions had been shaken by the other side. He ob-
jected to the new account Mr. Allen had now, for the first
time, produced, showing that of his gross receipts more
than three-fotirths had been expended ; and having enforced
the previous statements of law and facts which we have
already given, he left the case with the Bench to determine
on its merits.

first day of the Session. That ol4ectiott cannot prevail,
unless we strike (silt the 10th section of the 3d Geo. IV.,
-e. 107. What arS,t'ne powers given by Which rates can be
made upon—the county of Middlesex ?In the PrO'eisions
made for these rates, it is especially enacted that the siTiAititer
shall be from tountyday to 'Coont)'7-ctay ; that on the first
day of the Session the treasurer shall present his accounts,
made up to the preceding day ; that there:::e-
magis-
trates shall appoint a committee • , , ,
. • .., co toots terough thesis ae-
counts, and to -
- tee that tiny ate tight: If ),Ife Matter stood
aloe -
_....5: on titif.! I', la eviilet that it h tl'ae .cotilitif-dai'', drid
• ,., , ~,
tmt flit first ct'y g q<6.,.:,,,eri 4iat id Meant. As we have
largo,piry'a,e'TAs t':+ Make, it would really and necessarily
140.61 d'.'en when a provident rate is made, that large
' balances must be in the hands of the Treasurer. Let us
look at the words of the Statute :—" That in case, at ,th,e
time of making any such quarterly raty, re tat-',..S it shall
not be made apvenv to th,-..' s'i't4 ..ins'tices that three-fourths
or more of tiro Monies actually received by the Treasurer,
on nUesent of the last-preceding rate, have been ;lethally
and duly expended." Here, then; v4/e. baV'ti the precise
words, that the state isf tll';• i',:niances is to be taken at the
time whop the ‘...i':.1%, rate is to be made ; and not, as the
y 0,,rt.1 for the appellants contend, based upon the audit of
k Inc accounts at the first day of the Session. The first ob-
jection, then, falls to the ground.
The second objection is, that if not as contended for in
the first objection, it must be clear on the face of the ac-
counts at the county day that more than three-fourths of
the money received have been expended at the time of
making the rate, I confess that this point is not by any
means so clear as the former,. The appellants case is this;;
you have, no matter from what source, more money in hand
at the tiatiz. of making the rate than one-fourth of the
M aount received of the last preceding rate, and they con-
tend that the Treasurer is to apply all other sums which he
has received whether from previous rates, fines, rents,; and
you are to exhaust all these sums before you touch the
new rate, and therefore in such a case you then have more
meney in hand at the time of making the rate than one-
fourth of the last preceding rate. To this the respondents
say—First, that taking our gross receipts and our gross
expenditure, we have less in hand than one-fourth of the
gross amount of monies received. My mind does not go
with the respondents' explanation ; the Statute says there
shall not be more money in hand than one-fourth of the
amount received of the last preceding rate. But the re-
spondents Say, if the gross receipt and the gross expenditure
does not serve us, then we (the respondents) have a right
to take the payments in the order they are made to
us, and apply the first payment to us to the
first debit in the account ; and then in that case we
have exhausted more than three-fourths of the preceding rate.
That this has been an honest and a boitaitcle interpretation
of this clause there con be no doubt. It has been placed
publicly upon the accounts ; if there had been an intention
to deceive, it would not have been published and sent to
every parish in the county. Now, although, in point of
truth, on the 27th October, the Treasurer had 5,824/. cash
in hand, yet he declares that he had in nine days after, on
the sth Nov,, to pay Snow and Paul 532001., at which time
had it not been for the singular circumstances of the No-
vember Sessions, there would not have been a Court at that
period, My individual opinion is, that the respondents' me-
thod is not the correct way of making out the account. I
think that every sum of money ehould he exhausted before
they touch the new rate, The impression on my mind
also is, that thki, 5,000 t. retained by the Treasurer for Snow
and Paul, could not be said to be expended. What is it
that the parish of St. George say ?—you ought not to touch
that rate until the old rates had been expended. But did
that parish pay the rate between the nine days from the
27th Oct, to the sth Nov.? No : they did not. Where
then is the grievance to them, and what is the relief they
seek ? Assuming that my opinion is correct, the appel-
lants did not pay the rate of the 27th Oct. until fourteen
days after the time allowed by law to pay it in ; that
parish ought to have paid the rate on the day it
tvas due, and if so, then the relief we could have
given them was interest on 1,100/. for nine days.
The Learned Counsel for the appellants say you ought
to have made the rate of the 27th Oct., with the re-
strictive clause mentioned in the 10th section. But I say
the Court ought rather to adjourn the county day until
the balance is reduced, than make the rate with the re-
strictive clause, otherwise we correct evils for no good
purpose. The object of the statute is that no more money
shall be in the Treasurer's hands than is necessary, and
the Magistrates, by adjourning the Court to a future day,
when the balance would be reduced to a proper amount,
and then-make a new rate. If the appellants should think it
right to take a case for the Court of King's Bench, I
would propose that in order for making the rate of the
27th Oct., that that date should be struck out, and the date
of the sth Nov. be inserted therein instead of the 27th Oct.
These being my views of the case on these ftWo points, I
now proceed to the Third Objection, as to the Lunatic Asy-
lum. lam sorry these grounds of appeal have been gone
into ; the others might have established a principle, but
if the appellants succeed on this objection, this Act of
Parliament must be repealed. The Learned Counsel con-
cedes that the principal money borrowed and the interest
might be paid out of the rate, but that a special rate
is necessary for the repairs. But the principal and
interest is only to continue for six years longer, and
then it is over. If, then, you have to make a rate now
for principal and interest, then we should have to make a
, special rate for the repairs only. Should there then not
be such a clear statement in this Act that the special rate
only was intended, before we adopt the views of the appel.
lants, because the expense of the notice papers of such special
County-rate and the great deal of trouble it would give to
the rate payers as well as to those who levy the rate? Let
us see, then, if tie are obliged to come to this conclusion.
I shall refer to the 9 G. 4, c. 40, 12th and 33d sections,
and to the form of Mortgage, No. 2. The 12th section :
" And be it further enacted, in order to defray the neces-
sary expenses for the execution of this Act, that the Jus-
tices of the Peace, at their General or Quarter Sessions,
may and shall assess and tax a County-rate or rates on all
places liable to contribute to the County-rate, which said
special County-rate shall be collected, levied, and recovered
in like manner, and by such ways and means, and under
such penalties, as any ordinary County-rate may by law
be collected, levied, and recovered." 1 was, I confess, very
much perplexed with these words " a special County-rate
or rates," until I found subsequently that two, three, or more
counties may join together to erect an Asylum, and then
this is the fair and legitimate interpretation of these words.
The 13th section proceeds to show, that when the expense
of the Asylum is likely to exceed one-half of the amount
of the ordinary annual assessment for the County-rate on
the mean proportion of the said rate for the last five

. .
years, and would thereby become so burthensome to the
county if the expenses were paid by a special rate, that
the money may then be borrowed on mortgage of the
whole County-rates, so is it with the 15th clause, it re-
fers only to the 12th section. By the 33d section also all
the funds in the Treasurer's hands are applicable to the
expenses of the repairs of the Lunatic Asylum ; but then
we know there are other funds which come in aid of the
County-rates, such as fines and rents, and the Treasurer is
by that clause directed to pay the orders of the Visiting
Justices out of any moneys which may come into his hands,
without any inquiry as to the source from whence they were
received. Supposing then the appellants' argument were
good, and 301. were wanted for repairs, why, it would take
three months to collect it. Upon these views the argument
of the appellants is not correct, and therefore these sums of
money for the Lunatic Asylum have been properly paid and
duly allowed. Assuming for the moment that it is not
so, look at the difficulty there is ; you have audited a
large account of 17,0001., and you have wrongly al-
lowed a sum of two hundred pounds, for which the pe-
nalty upon the Magistrates who have done it there is none,
upon the County there is none; but upon the prisoners in
confinement they would have no bread to eat ; upon those on
whom felonies and wrongs had been committed they would
suffer. I cannot imagine that the Court of King's Bench
will make such a decision, and I find no words in this Sta-
tute so clear as under such circumstances would guide my
judgment to say the appellants are right. I am of opinion
that the appeal should be dismissed on the first ground,
because that objection is not sustained by the Act on the
last ground, that the expenses of the Lunatic Asylum have
been properly paid and duly allowed. And on the second,
I would dismiss the appeal, because no damage has been
sustained by the appellants. I should say further, if the
appellants wish to take the case to the Court of King's
Bench, that on the second ground of appeal I would pro-
pose that the rate be amended, by substituting the sth of
November instead of the 27th of October. I trust the ap-
pellants will go out of Court perfectly satisfied with the at-
tention that has been paid to the case.
Mr. BitouctrroN delivered his observation on the points
of the appeal. He was of opinion that no case had been
made to entitle the appeal to be allowed on the ground
that the accounts had not been duly presented or properly
allowed. On the next point he coincided with the Chair-
man, altb ough there was some little difficulty as to the
intention of the Legislature in the Act in the 10th section,
as to the three-fourths which must be expended. On the
third objection I cannot go the whole way with the Chair-
man, as to the 12th section of the Lunatic Act. But then
I am utterly at a loss to know what is the object to be
gained by the whole expenses being paid by a special rate,
instead of the ordinary county rate. 'Would not the same
parishes and places pay the special rate that pay the ordi-
nary rate ? Would not the same county Treasurer demand
and collect both rates ? Perhaps it would have been bet-
ter eik -ht years ago to have commenced with making the
special rates. The Chairman has very properly put the
difficult. v we should be in, if for every 20./. or 30/. required,
we show, 'd be compelled to make a special county rate.
Mr. fl )TCH-I admit I wish these appeals were more
frequent; ..than they are, because then Magistrates would

look thore 'to the 'clauses of thb Acts of Parliament than
they now, do. I ;Stinuld ,not :have ;srolien .had I not in
reference to the.apPeal,of this day ,diiored with the Chair-
tc 'oli hi 3. qiiliqrin A i'it ,Ivi.i I,eit'l,. Of ,the appeal, and as
we are regulated by Acts of Parliament as well as those
who come here to seek redress, it may be important for
them t 9 IcP9I4T OlCre is ft differolide of opinion among Mt
igagigtratTi on Ole ne,ints unbtnitted„ tn them.Tbe first
1 act-thee it, as tothe ,OnStrtiCtia of What the Chairman
' Ogn2ite4 tbe,"Si;',-Oiid lictid,i44,ROc4l;,ai ~=',, o balance of
th'ekit ri.aclz -tite;-rir the i-liel'e tneney In, haiid:, I am at
variance with the Chairman's opinion as to the !ii-lle.ne of
the last made rate, for the 6th clause of the 3d G. IV. c.
107, where it directs that the accounts shall be presented,
not only of the last preceding-, but every former rate or
rates not aecontite4 for I !dial! nflt 0.01, .tii.bas'in the Lu-
. natic Act repealed ; 1 understand the Chairman to say
that that Act did not centerriplate a speCial rate, and by
that Opinion he,gets Otir the difflolty: Now; it chat clearly
the inkentiori of Old LOgisiature in that Att of liatlidthent
to have special rates as stated by the 12th clause, to defray
the necessary expenses of the execution of this Act.
The CHAIRMAN interrupted Mr. Rotch, by saying he
had overlooked the first five lines of section 13.

Mr. ROTCH resumed--I could not have given my judg-
ment without having read the whole Act from beginning
to the end. It is perfectly manifest, then, the advantage
of the special rate, which is shown by the 15th section,
when this Court could visit one-half of the tax on the
landlords and the other on the tenants? Who will say then
there is not a necessity for the special rate? Nothing can
be iiiore absurd than the proposition that we must levy a
rate for two shillings and sixpence. But the Act provides,
on the contrary, for every difficulty. The 33d clause states
that the Treasurer shall pay out of the funds he may have
in his hands the orders of the Visiting Justices for the
repairs of the Asylum—and this it does to prevent delays ;
but that does not release the magistrates in this Court
from making a special rate. I am therefore clearly of
opinion that a special rate ought to have been made ; that
the special rate ought heretofore to have been made, and
ought still to be made ; and by making that special rate
we should relieve ourselves from every difficulty. Sup-
pose we were called upon under the 15th section of this
Act, by the rate-payers of the county, or other persons, to
agree to divide the rate between the landlord and the tenant,
what a situation we should be in, never having made a
special rate, as the Act directs? But, notwithstanding, I
am of opinion there is no pretence for this appeal, and I
shall vote against it.
Sir Jon SCOTT LILEIE thought the object of the ves-
try of the parish of St. George was manifest : they wanted
to establish the principle upon which these rates should be
made.

Mr. M‘WILLIAm-1 am gratified beyond measure that
the accounts should be so sifted and examined. With re-
gard to the motives which induced the vestry of St. George,
Hanover-square, this Court had nothing to do. I think
the vestry of St. George, Hanover-square, is entitled to the
very highest credit. That parish has done more towards
correcting and purging the errors committed, as to the mak-
ing and collecting of the County rates, than all the efforts
of the Bench of Middlesex Magistrates for the last quarter
of a century. I am, however, of opinion that this appeal
cannot be sustained.

Sir CHARLES FORBES was of opinion that a special
County rate ought to have been made.
The CHAIRMAN—If that principle be established, then
we have no right to take one shilling for the Lunatic
Asylum, unless it be the produce of a special county rate.
Appeal dismissed.
As to the costs of this 'appeal, the Chairman said, by
the 18th section of the 3d Geo. IV., c. 107, that no por-
tion of the expenses of any appeal can be charged to or
paid out of the County rate.
Sir CHARLES FORBES, Bart., said the Justices themselves
ought to pay the expenses out of their own pockets, for it
was clearly their own error which occasioned the appeal.
Costs taken by consent at 451.