100 History of Local Rates 
reading in the Commons, and its first and second 
readings in the Lords, without debate! 4nd was then 
dropped, because it was discovered that the last clause 
might be interpreted so as to create other exemptions 
besides what was intended. In place of it Bill No. 2, 
“to exempt stock-in-trade from being rated for the 
relief of the poor,” was promptly introduced in the 
Commons. This provides that “it shall not be lawful 
for the overseers of any parish, township, or village 
to tax any inhabitant thereof, as such inhabitant, in 
respect of his ability derived from the profits of stock- 
in-trade or any other property, for or towards the relief 
of the poor; provided always that nothing in this act 
contained shall in any wise affect the liability of any 
parson or vicar, or of any occupier of lands, houses, 
tithes impropriate, propriations of tithes, coal-mines, 
or saleable underwoods, to be taxed under the pro- 
visions” of the acts mentioned in the preamble 
(43 Eliz, c. 2, and 13 & 14 Car. IL, c. 2), “for and 
towards the relief of the poor.” This bill passed all 
its stages in the House of Commons on August 5, 
1840, and passed through the Lords without discus- 
sion2 It was a temporary measure, and has been 
renewed from year to year ever since. It practically 
amounts to a repeal of the statute of Elizabeth so 
far as the word “inhabitant” is concerned, and thus 
at last, after 243 years of struggle between two con- 
tradictory ideas, the desire of the Elizabethan Par- 
Jiament of 1597 to include the non-resident occupier 
led to the disappearance of the inhabitant as such 
frown the list of ratepayers, 
! Hamsard, lv. pp. 1023, 1067, and 1163. 
8 Ibid., pp. 1279-81, 1344, 1395, and 1398. It is 3 & 4 Vict., c. 89.