The Poor-Rate since 1601 101 
The express inclusion of a particular kind of mines, 
viz, coal-mines, and of a particular kind of woods, 
viz., saleable underwoods, was always held to exclude 
other mines and woods from rating, although other- 
wise the word lands would have been large enough to 
cover them. It has sometimes been supposed that 
Elizabeth’s Parliament really meant to exclude these 
things, but it is much more probable that coal-mines 
and saleable underwoods were inserted in the act 
merely because the judges’ resolutions of 1597 or 
1598 mention “coal-mines and saleable woods, pro- 
portioning the same to an annual benefit”; and it 
is, of course, impossible that the judges could have 
mentioned coal-mines with a view of excluding other 
mines, while “saleable woods proportioned to an 
annual benefit” might easily be interpreted to mean 
saleable underwoods as opposed to forest not looked 
upon as a continuous source of profit. It took the 
Legislature 273 years to nerve itself to the task of 
getting rid of the illogical exemption. This was done, 
though not quite thoroughly, by the Rating Act, 1874 
(37 & 38 Vict, ¢. 54), which makes all woods and 
mines ratable. 
And so at last the poor-rate came to apply to all 
immovable and to no movable property.