110 History of Local Rates 
is concerned, amalgamated with the poor-rate in 1739 
by the act 12 Geo. IL, c. 29, which says that some 
of the rates were so small that they did not amount 
to more than a fractional part of a.farthing in the 
pound, and, “if possible to have been rated, the 
expense of assessing and collecting the same would 
have amounted to more than the sum rated.” To 
obviate the difficulties and doubts which resulted 
from this, it provides that quarter-sessions shall make 
one assessment, to cover all these expenses, upon 
towns, parishes, and places “in such proportion as 
any of the rates heretofore made . . . have been 
usually assessed.” The lump sums thus assessed on 
the parishes were to be paid in ordinary cases by 
the churchwardens and overseers “out of the money 
collected or to be collected for the relief of the poor 
of such parish or place.” Where no poor-rate was 
levied, the petty constables were to raise the money 
“in such manner as money for the relief of the poor 
is by law to be rated or levied,” by means of a con- 
stable’s! or any other rate, as the justices might 
order. In 1815 (by 55 Geo. IIL, c. 51) Parliament 
directed the abandonment of the old practice of 
such manner and by such ways as other county charges are levied 
and raised ;” and for paying the cost of conveying vagabonds, 
under 13 Ann. c. 26 (vulgo, 12 Ann,, stat. 2, ¢. 23), which authorised 
ihe raising of money “by such ways and means as monies for county 
jails or bridges may be raised.” 
1 By 14 Car. IL, c. 12, constables who had incurred expenses in 
relieving or conveying vagabonds to houses of correction and work- 
houses were empowered “to make an indifferent rate, and to tax 
all the occupiers of lands and inhabitants, and all other persons 
chargeable by the statute of the 43rd of Elizabeth concerning the 
office and duty of overseers for the poor.”