The History of Local Rates in England Five Lectures

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2, rto 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- i 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 p...arson 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. II., c. 2), "for and towards the relief of the poor." This bill passed all its stages in the House of Commons on August 5, 1 840, and passed through the Lords without discus- sion.2 It was a temporary measure, and has been renewed from y^ar to year ever since.

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