RATE, on ASSESSMENT, is a money payment levied upon the owners or occupiers of real property, in respect of some benefit to such property, or in discharge of some legal liability attaching to it. The power of rating proprietors or tenants of lands is a power not existing by the common law of England, except for the repair of the parish church or of the parish highways; for poor rates, county rates, etc., arc all authorized by sonic statute or statutes. A rate is in the nature of a local tax, and therefore so far contrary to the law, that clear authority must always be shown for levying it. Hence, whenever a statute prescribes the conditions under which a rate may be imposed, it invariably i states by whom the rate is to be made, and how it is to be enforced, and what appeal is to be allowed in case of an individual being aggrieved. These conditions must all lie strictly complied with to the letter, otherwise the party rated can raise objections, and resist the rate. It may be said to be a general rule, that all rates must be so entitled that the parties rated are informed even by its heading whence the authority is derived. It is almost an invariable rule that the payment of rates is enforced in a summary way by justices of the peace, and this is one cf the chief functions performed by justices. The
mode in which this is practically done is by the party who has power to rate, or the agent or collector, applying to the justices for a summons, callling on the rate-payer to pay it. If payment is refused or neglected, application is next made for a distress-warrant to enforce payment, which means, if the payment is not made forthwith, or within a short specified time, the constable may seize the goods and chattels of the rate payer, and sell them to make up the amount; and if there are no goods to seize, the party may be im prisoned for a specified time. As a general rule, imprisonment is only allowed after all means of recovering the rate by distress or seizure of the goods have failed. Owing to the strictness with which the machinery of rating must be carried on as directed by the statute, the ingenuity of the rate-payers, whetted by the natural indisposition of mankind to pay taxes, constantly prompts them to detect in the proceedings, and litigation in various shapes is thereby produced throughout the country. As a new rate is almost invariably made every year, and sometimes every half year, constant opportunities for displaying this spirit of resistance are afforded.