Assimilation of other Rates 103 
the liberty. Property owned by non-residents is not 
rated. The scot is sometimes 1d. in the pound, some- 
times 2d. on the poor-rate assessment.”! Probably 
there is not now any town or other locality which 
even claims the power to levy a non-statutory rate, 
unless the rate of the nature of a county rate, which 
the City of London believes it could raise, belongs 
to this class? In any case, we may be sure that if 
the City were reduced to levying such a rate, it would 
levy it like a modern statutory rate, and not accord- 
ing to ancient custom. 
One alone of the old rates can be said to have died 
hard—the church-rate ; and before it ceased, except in 
name, to be a rate at all, the differences which existed 
between its assessment and that of the poor-rate had 
become very small After the decision in Jeffreys 
case the judges seem sometimes to have held that 
non - resident occupiers were not liable to pay a 
rate for what were called the “ornaments” of the 
church, such as bells, seats, bread and wine, clerk’s 
wages, visitation charges, and the like, on the ground 
that the personal estates of the inhabitants were 
chargeable with expenses not relating to the fabric of 
the church or the fences of the churchyard. Some 
parishes certainly followed this rule, or something like 
it; for example, Leverton, near Boston, which levied 
a church-rate of 1d. per acre in 1611, is reported to 
have levied a poll-tax of 1d. per head for bread 
and wine in 16153 But in the first of these years, 
1 House of Commons Papers, 1835, No. 116 (in vol. xxiv.), p. 1010. 
2 Royal Commission on the Amalgamation of the City and County of 
London, 1891, Minutes of Evidence, Questions 7048-52. 
3 P. Thompson. Antiquities of Boston, 1856, p. §70.