By the 55 Geo. III. c. 51, further im provements were made in the assessments to county rates. The justices of counties at quarter-sessions were by it empowered to make a fair and equal county rate when circumstances required, for all the purposes to which the county stock or rate was then or should thereafter be made liable by law, extending to all parts of the county except liberties or fran chises having a separate co-extensive jurisdiction. The act contained numerous provisions giving powers for enforcing payment of the rate ; for ascertaining the value of property for the purpose of assessment ; for regulating the right of appeal given by the former act ; extend ing the provisions of the former act to that act; enabling counties where the rates had been regulated by local acts to make use of that act ; extending the pro visions of the act to places having com missions of the peace within themselves, &c.
By the 56 Geo. III. c. 49, extra pa rochial and other places, though not rate able to the relief of the poor, were made subject to county rates, and certain powers were given for the ascertainment of boundaries between counties, ridings, &c., and other places of separate juris diction for the purpose of assessing and levying county rates.
By the 57 Geo. III. c. 94, the provisions oontained in the 56 Gm. III. c. 49, as to appeals, were repealed and other regula tions established in that respect; and it was provided that where there were no high constables the constables of the pa rish or place might levy the rates on the warrant of the justices.
By 58 Geo. III. c. 70, all such parts of former statutes as provided that rewards should be paid out of the public revenue to prosecutors upon conviction for various erimes were repealed, and it was enacted that in future the county rates were to be charged with the allowances to prosecu tors in such prosecutions. By subsequent statutes the costs in the prosecution of certain misdemeanours are paid out of the county rates. By 7 Geo. IV. c. 64, the principle of compensation to witnesses and prosecutors at the expense of the eounty was carried into effect more ex tensively. In 1836, however, the govern ment determined that one-half of the ex pense of prosecutions and the convey ance of prisoners should be defrayed out of the public revenue.
By the 1 Geo. IV. c. 85, the powers of former acts were extended to places where there were no separate church wardens, and where no separate or distinct poor rate has been made for any place extending into two or more counties, ridings, or other divisions ; justices were empowered to appoint persons to tax and assess the county rate in extra-parochial places where no poor rate exists, and cer tain regulations were made as to distress for rates.
By the 4 & 5 Wm. IV. c. 48, all busi ness relating to the assessment and appli cation of county rate is to be transacted in open court held upon due notice.
By the 5 & 6 Wm. IV. c. 76, § 112, after a grant of a separate court of guay ter-sessions has been made to any borough the justices of the county in which such borough is situate are not to assess any property therein to any county rate there after to be made, but (§ 113) such bo roughs are to bear the expenses of prose cutions at the assizes.
By 7 & 8 Vict. c. 83, high constables are relieved from the duty of collecting the county rate and paying it to the county treasurer, and these functions are to be undertaken by the Boards of Guar dians.
Several local acts have been passed from time to time for regulating the county rates in particular counties. On this sub ject see Barn's ' Justice of Peace,' 29th edit., County Rate, where the different purposes for which county rates may be levied are enumerated at length.
The expenditure of county rates in England and Wales in 1792 and 1832 was as follows :— The amount disbursed in 1834 under the different heads of expenditure for which provision is made by the county rates was as follows Bridges, Building and Re pairs, &c. . 72,539 Gaols, Houses of Correction, &c.,
and Maintaining Prisoners, &c. 222,787 In the last three years the county police expenditure, which in 1843 amounted to 243,7381 , is included.
From 1830 to 1838 the proportion of five heads of expenditure was 69 per cent. of the total expenditure :—Bridges, 9•3 per cent; Gaols, 91 ; Prisoners' Maintenance, 2513; Prosecutions, 191 ; Constables and Vagrants, 4'3 per cent.
The county rate is levied on the same description of property as the poor's rate, that is, on lands, houses, tithes impro priate, propriations of tithes, coal-mines, and saleable underwoods : the term" lands" includes improvements of lands, by roads, bridges, docks, canals, and other works and erections not included under the term " houses." Under " houses" is com prehended all permanent erections for the shelter of man, beast, or property. Mines, other than coal-mines, are exempted, and the exemption extends to limestone and other stone quarries, or to other matter that is obtained by quarrying. The county rate is to be assessed upon parishes "rateably and equally according to the full and fair annual value of the messages, lands, tenements, and hereditaments liable, or which might be liable, to be rated to the relief of the poor." The sum as sessed in 1833 was about 8f per cent. (or rather more than one-twelfth) of the levy for the poor, out of which fund it is paid, and in 1843 the proportion was between one-sixth and one-seventh. About five eighths of the assessment is paid by land, and three-eighths by houses, mills, ma nors, canals, &c. The act 55 Geo. III. C. 51, already mentioned, has not been found very successful in correcting unfair valu ations, as the overseers on whom the re valuation depends have an interest in a low rateable value. " In some counties the contribution to the Laud Tax serves as a scale for the proportionate contribu tion. In these cases the proportion has been unchanged since the year 1792, not withstanding the subsequent alterations in the value of property. In other counties the valuation to the Property Tax made in the years 1814-1815 determines the scale of contribution. In other counties some ancient scale, of which the origin is unknown to the respective clerks of the peace, determines the proportion. In other counties the nominal valuation to poor's rate, uncorrected by the applica tion of the powers of 55 Geo. III. c. 51, and made in some counties in or very early after the year 1739, and in other counties at various periods between that date and the present time, serves as the basis of the contribution to the county rate. All these various practices are alike complained of as unequal in the counties in which they are adopted." (Report on Local Taxation.) In the session of 1845 a bill was brought in to amend the law relating to the assess• ing, levying, and collecting of county rates. It provided for the appointment by the justices at general or quarter ses sions of a committee to consist of not more than eleven nor less than five jus tices, whose duty it should be to prepare a fair and equal county rate, with power to alter and amend it from time to time as circumstances might require. By § 4 the words "full and fair valuation" shall be taken to mean " the net annual value of any rateable property, that is to say, the rent at which the same might reason ably be expected to let for from year to year free of all tenants' rates and taxes, and tithe commutation rent-charge (if any), and deducting therefrom the pro bable average annual cost of the repairs, and insurance, and other expenses (if any), necessary to maintain them in a state to command such rent." The fate of this bill is not at present (May, 1845) known.
The proportion in the £ to the county rate valuation in England and Wales and for several of the counties is as follows :— England, 31-d. ; Wales, 3id. ; Nor thumberland, lid. ; Bedford, 121d. ; Westmoreland, 24d.; Middlesex, aid.; Lancaster, Lid. ; Anglesey, 24d.; Pem broke, Id.