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against any decision of Special Sessions, would appear to be "Ratepayers,"
"Surveyors of Taxes," and "Overseers," and there is no express provision in
that Act, or in the Acts incorporated therewith, expressly enabling an
Assessment Committee to appeal against such a decision.
Upon the assumption that in the absence of express enactments they were
precluded from appealing, the Assessment Committee of the Fulham Union
applied to the Overseers of the Parish in which Mr. Nalder's property is situate,
requesting them to prosecute the appeal, but although the Overseers have not
expressly refused to do so, they have intimated a wish that the request should
not be urged upon them, but that Counsel's opinion should be asked for upon
the point before any further steps are taken.
In the case of Darlington Union Assessment Committee v. Chapman, 44
J.P. 237, Q.S., it was held that as the Statute 6 and 7 William 4th, cap. 96,
contained no provision allowing the Assessment Committee to appeal to
Quarter Sessions, if they impugn the decision of the Special Sessions they were
not entitled to appeal.
But in a more recent case of Regina v. Montgomeryshire Justices, 50
L.J.M.C. 52, 44, L.T. 310, 45, J.P. 407, it was held that the Assessment
Committee of Llanidloes and Newtown Union had the right to appeal under
6 & 7 William the 4th, and 27 & 28 Vic., cap. 39, Sec. 2, against the decision of
the Justices in Special Sessions, to the next General Quarter Sessions in the
name of the Guardians, and the Court based its decision upon the ground that
the right of appeal by an Assessment Committee, was one of the incidents of
other appeals within the meaning of 27 & 28 Vic., cap. 39, Sec. 2.
By section 1 of the Valuation (Metropolis) Act, 1869, the Act of 27 & 28
Vic., cap. 39, is, so far as is consistent with the tenor of the Act of 1869,
incorporated with it, and the 2nd section above referred to is not repealed by
the 5th Schedule of the Act, 1869.
The question therefore appears to be whether (assuming that according to
the decision of Regina v. Montgomeryshire Justices, the right of appeal to
Quarter Sessions against the decision of Justices in Special Sessions, is one of
the "incidents" of the right of resisting an appeal to Special Sessions conferred
upon the Assessment Committee by Sec. 2 of 27 & 28 Vic., cap. 39, in so far
as Assessments outside the Metropolitan area are concerned), there is anything
in that section which is inconsistent with the tenor of the Act of 1869.
In the event of Counsel being of opinion that the Assessment Committee of
the Fulham Union have not a locus standi, Counsel will please advise:-—
Whether they can join pro forma some Ratepayer within the Parish in which
Nalder's property is situate, and whether in the event of their doing so and
of an adverse decision, they will be entitled to pay any expenses incurred by,
or awarded against them out of the Common Fund, and upon the case generally.
Opinion.
I am of opinion that the Assessment Committee could only appeal to the
Quarter Sessions, in connection with the Valuation of Mr. Nalder's property,
under the latter parts of sections 20 & 32 of the Valuation (Metropolis) Act,
1869, on the ground that, having regard to the decision of the Special Sessions,
the totals of the gross and rateable values of the Parish are now too high.
Section 2 of the Union Assessment Committee Amendment Act, 1864,
which authorised an Assessment Committee to appear as respondents in an
appeal, in the name, and with the consent of the Guardians, and with the like