Unton assessment committees. —Each Board of Guardians, at its first meetirxg after every annual election, appoints a committee of not less than sia nor more than twelve of their number for the investigation and supervision of the valua tions. This committee is known as the assessment committee of the union. Where a union is coextensive with a municipal borough, the clerk to the guardians upon the appointment of the committee gives written notice of the names of its members to the town council, and the latter body may thereupon appoint from its own members an addition to the committee not greater in number than that appointed by the guardians. Any guardian is entitled to be present at a meeting of the committee, but he cannot take any part in its pro ceedings unless he is a member of it. Every year, in the month of April, the committee reports its proceedings to the Local Government Board. As a necessary incident to its main purpose the committee has ceitain very extensive statutory powers. It may, for example, require the overseers, assistant overseers, constables, assessors, collectors, and all other persons having the custody of any books of assessment of any rates or taxes, parliamentary or parochial, or of the valuations of any parish, or having the collection or management of any such taxes or rates, to make returns in writing to it of all such particulars as it may direct in relation to such taxes, rates or valuations, or any property included therein, so far as relates to the union for which it acts. But it has no power to authorise the production of valuations or assessments which by any provision of law are not suffered to be made public. Any one who fails to comply with a lawful order of the committee in respect of an attendance before it, or a pro duction of books, incurs a fine of X20.
Valuations and valuation list.—It is the duty of the overseers of each parish to make and sign a list (styled "the valuation list ") of all the rateable hereditaments in the parish, with the annual value thereof, in the prescribed form (varied slightly in extra-metropolitan and agricultural districts).
For the purposes of the valuation list the term " gross estimated rental" is defined by section 15 of the Act of 1862 as meaning "the rent at which the hereditament might reasonably be expected to let from year to year, free of all usual tenant's rates and taxes and tithe commutation rentcharge, if any" ; but this definition is not to be taken as interfering with that of " net annual value " or "rateable value" as contained in the Act of 1836. Supplemental lists are made when necessary of any rateable property the value of which has increased or decreased since the compilation of the original lists. New lists and sup plemental lists are ordered by the committee as and when they think necessary, and upon the application of any person who is aggrieved by the list in force. When duly made and signed the list is deposited by the overseers in the place in the parish in which rate books are deposited or kept, and a copy is delivered to the Board of Guardians ; and on the Sunday after the deposit public notice of the list is given. Then all persons assessed or liable to be assessed to the poor rate of the parish are entitled to inspect the list and take copies and extracts. At the expiration of fourteen days after that public notice the list is
transmitted to the committee, where any overseer or ratepayer of the parish is entitled to inspect it and take copies and extracts.
Revision and approval of list—Oldeelions.—The list is now in the hands of the assessment committee. And now is the time for any person to move who feels aggrieved with the list on the ground of (a) unfairness or incorrectness in the valuation of any of the hereditaments included therein, or (1)) the omission there from of any rateable hereditament. The law very properly recognises that he has an interest in the valuation as a whole, and therefore it does not regard his legitimate grievances as limited in relation to only a valuation of property in which he is personally interested. But in order to be able to prefer his grievance he must comply with certain statutory conditions. These are : he must, within twenty-eight days after the notice of the deposit of the list, give to the committee and overseers a written notice of his objection, specifying the grounds thereof ; and where the ground of the objection is unfairness or incorrectness in the valuation of an hereditament in respect of which some other person is liable to be rated, or the omission of such hereditament, he must also give written notice of the objection and of the ground thereof to that other person. Subsequently he must attend the meeting held by the committee for the purpose of hearing objections, a notice of which meeting is given to the overseers, by whom it is published at least twenty-eight days before it is held. The committee will hear and determine the objection at this meeting, or at an adjournment thereof, but it has no power, without the consent of the overseers or other third persons concerned, to entertain an objection of which due notice has not been given. To effectuate their determination with regard to an objection the committee makes (if necessary therefor) the alteration in the valuation of any hereditaments in the list, and supplies omissions ; and, if the occasion warrants, some competent person may be employed to make a new valuation of any particular premises. This valuation must be in writing, signed by the valuer, and may be inspected and copied.
An altered valuation list must be re-deposited in the same manner, and with like notice, as the original list. Then the committee should appoint a day, not less than seven nor more than fourteen days from the re-deposit, for the hearing of any objections to the list as so altered. When the list is finally approved, and in order to become the valuation list in force, it must be deposited at the board room or other convenient place appointed by the guardians in the custody of the clerk, and be open at seasonable times to the inspection of any of the guardians and of any overseer of any parish within the union without charge, and of any ratepayer within the union on payment of one shilling ; and a copy must be delivered to the overseers.