Full text: The history of local rates in England in relation to the proper distribution of the burden of taxation

30 
History of Local Rates 
As for petty reparations, they are by intendment 
to continue but for a short time, which are likely to 
be spent during the term and lease; but these new 
defences are apparently done to save the inheritance.” 
He quotes as analogous the case of landlord’s and 
tenant's repairs to a house, and concludes that “in 
petty annual and ordinary repairs the lessee alone 
shall do the same; but where the same wants in great 
timber or when a new defence is to be built, they shall 
both be at the charge.” The fact is that the commis- 
sioners had a very wide discretion, and could, in 
Callis’s words, apportion the tax “as in justice, dis- 
cretion, and true judgment is requisite.” ! 
Just before the Statute of Sewers comes the Statute 
of Bridges (22 Hen. VIII, c. 5), passed in 1530-1, 
because, as the preamble says, “in many parts of this 
realm it cannot be known and proved what hundred, 
riding, wapentake, city, borough, town, or parish, nor 
what person certain or body politic, ought of right” 
to repair bridges which had fallen into decay. It is 
sasy ta believe that a good stone bridge would often 
outlast the memory of the oldest inhabitant, especially 
when he had an interest in forgetting. For a remedy 
the act provides that in all cases where it is doubtful 
on whom the obligation to repair a bridge lies, “the 
said bridges, if they be without city or town corporate, 
shall be made by the inhabitants of the shire or riding 
in which the said bridge decayed shall happen to be; 
and if it be within any city or town corporate, then 
by the inhabitants of every such city or town corpo- 
rate.” It then gives the justices of the counties and 
! Reading on the Statute of Sewers, 1647, pp. 110, 111; 2nd edit., 
pp. 141-143.
	        
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