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that he was constructively rated, but it would appear that one at least
relied on the interpretation in section 5 of the Parliamentary and
Municipal Registration Act, 1878, which did away with the necessity
for a dwelling-house being separately rated; and I think, therefore,
that these subordinate opinions should be treated rather as "dicta"
than as deliberate judgments.
I will not attempt to enumerate the practical difficulties which
would result from attempting to sub-divide each "Let Out" house in
the parish into four, five, or six separate assessments, and to rate the
occupier of each such assessment separately. These will be palpable to
the Committee. Two, however, may be referred to, viz., the possible
loss of rates from owners of houses so let out declining to compound
under section 3 of the Poor Rate Assessment and Collection Act, 1869.
thereby rendering it necessary for the Vestry to make an order applicable
to the whole of the parish under section 4, and the fluctuating character
of the occupation (often a mere temporary expedient) which, combined
with a constantly shifting class of occupiers, might lender it necessary
to vary the mode of rating several times in the course of a year.
If (having regard to the whole tenor of the rating and registration
statutes as interpreted by competent courts of law) the Legislature had
already decided that it is the duty of Overseers to separately rate the
rooms in a "Let Out" house, it would of course have to be done. In the
absence, however, of positive and clear directions, the Vestry will I think
be well advised if it adhere to its long established practice. No advantage
from a registration point of view can result from its abandonment,
although it might be followed by a reduction in the value of the
qualification now required for a Vestryman of the Parish, and would
certainly result in a large addition to the number of rateable hereditaments
for which owners would be entitled to compound under the
Poor Rate Assessment and Collection Act, 18G9.
I am, Gentlemen,
Vour obedient Servant,
WM. F. DEWEY,
11th February, 1890, Vestry Clerk,