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35
sterling being added by the Council to 16,189 separate cases of
rateable value in the Valuation List. The practice of the
Overseers throughout the List was as follows, viz: whenever the
strict rateable value of any property would amount to a fraction of
a £. then if such fraction exceeded ten shillings to enter the
rateable value at the next even higher pound sterling, and if the
fraction did not exceed ten shillings to enter the rateable value at
the next even lower pound sterling. This system was adopted to
avoid complicated fractions in the books of the Overseers, and as
the number of cases over ten shillings was roughly supposed to
be equal to the number under ten shillings the aggregate amount
of the whole Valuation List was kept fairly the same, and no
injury or detriment was caused to the Council or to other Parishes
which jointly contributed with Lambeth to the common burthens
of the Metropolis.
With reference to the whole matter, the Committee, as before
mentioned. at once offered to give way for the charge as to the
gross and the three first items, a b c, as to the Rateable amounts,
but as to the latter larger item of £16,189 (d), the Committee
represented to the Council that it would be unfair that they should
ask the Parish to bear any part of the amount. No decided
reply was received from the Council before the time for lodging
the case for the Committee at the Sessions, and the Committee
lodged their case submitting with reference to this item as
follows:—
"Should the Court consider that the Council are entitled to be
heard on this appeal the Committee will contend that as the
appeal is merely against totals the Committee are entitled to set
of! as against any deficiency in the 16,189 cases (all being cases
of fractions of ten shillings and under) the excess in all cases
Where the strict Rateable value according to the Schedule of the
Act would come to fractions over ten shillings and under one
pound and in which cases a full pound has been entered in the
List as on the whole the total of the Rateable amount in the