OVERSEERS are officers appointed annually in all the parishes in England and Wales, whose prit»ary duty it is to rate the inhabitants to the poor-rate, collect the same, and apply it towards giving relief to the poor. These officers occupy an important position in all English parishes. They were first ordered to be appointed in each parish by the statute of 43 Eliz. c. 2, the leading poor law act, which dirceted four, three, or two substantial householders in the parish to be nominated yearly, and a later statute fixed the time of nomination to be March 25, or a fortnight thereafter. The courts have held that not more than four, nor less than two. can tie appointed, the object being, probably, that so much responsibility should not be thrown on any one individual, Though it is usual for the vestry of the parish to nominate two persons to be overseers, still those who really appoint them are the justices of the peace, who are not bound to regard the wishes of the vestry in this respect. It is only householders in the parish who are quali fied for the office, and though it is not necessary that they should actually reside in the parish, still they mnst occupy or rent a house there. Several classes of persons are exempt from serving the office, such as peers, meinhers of parliament, clergymen, dis senting ministers, barristers, attorneys, doctors, officers of the army and navy, etc. But all who are not specially exempted by some statute are liable to serve the office, and even women may be appointed, though they scarcely ever are so in practice. The office is compulsory, and entirely gratuitous; so necessary is it that some one shall fill the office. that it is an indictable misdemehnor to refuse, without cause, to serve when duly appointed. Though overseers are the proper managers of the poor for each parish, yet some parishe, especially in large overgrown towns, have been regulated by local acts, and guardians of the poor provided; and other parishes are cinder what, is called a select vestry. In such cases the overseers, though still appointed, are only allowed to give relief to paupers in certain urgent and exceptional cases, the ordinary regulation of poor-law affairs being confided to the guardians or the select vestry. The primary duty of the oVerseers consists in making, collecting, and applying the poor-rate for the relief of the poor of the parish, but, as will be seen, advantage has been taken by the legis lature of the existence of these officers always representing the parish, to throw upon them various miscellaneous duties which are not directly connected with poordaw affairs.
1. Of the duties connected with the management of the poor : The overseers, along with the churchwardens, are to make a rate once or twice a year; i.e., a
list of all the occupiers of lands and houses in the parish, specifying their names and the property occupied by each, and the ratable value and amount due lay each. The next thing to be done is to go before two justices of the peace and get the rate allowed—i.e., signed by them—and then it is published on the church door on the following Sunday. The overseers must collect the rate also; but in all large parishes there is a collector of poor-rates who is specially appointed and paid for the purpose of collecting it. If a party refuses to pay the rate, the overseers must take proceedings before justices to compel payment, which is done by distrainiug the of the party, or, if there are no sufficient goods, by getting a warrant to imprison him. The party may, however, appeal against the rate to the court of quarter sessions. When the money- is collected, the overseers have to apply it towards the relief of the poor, and many other purposes of a kindred nature. Relief must be given to all the poor in the parish who are in a destitute state; but it is the duty of the overseers, when the pauper has not a settlement in the parish, to obtain an order of removal, i.e.; to get au order of justices, under which the pauper is taken by force and sent to the parish where he has a settlement. See REMOVAL OF TIIE POOR. Relief is given, in general, only in the workhouse, and according to certain rules and conditions. Where the parish is included in a poor-law union, as is now generally the case, then tire duty of overseers in giving relief is entirely confined to certain urgent cases; for the guardians of the union admin ister the ordinary business of the workhouse, and of relief generally. Another duty incident to overseers of a parish in a anion is the duty of making out valuation lists —i.e. a new valuation of the property in the parish—which list is ordered by the guardians with a view to produce some uniformity in assessing the burdens on the various occupiers. Formerly the mode of valuing property for the purposes of the poor-rate was not subject to any uniform rule, and in some parishes the valuers made a larger deduction hams the actual value than in others; but in 18G2 a statute passed, called the union assessment act, the object of which was to enable new valuations to lie made on a uniform plan, till the occupiers in alt the parishes are treated alike. At the end of the year of office, the accounts of the overseers of parishes in unions are audited by a poor-law auditor, who is a paid officer, and who examines the vouchers, and sees that no illegal payments have been made.