The mode of taking the votes at the vestry is also of importance to be understood; for, if improperly conducted, it may affect the validity of the proceedings.

There are two modes at common law-one by show of hands and the other by a poll: but the former is a very rude and imperfect declaration of the opinions of the electors; besides, a show of hands would be no criterion of the number of votes under the vestry act which gives to voters a plurality of votes in proportion to the amount of the assessment. An election by show of hands alone, therefore, is necessarily inconsistent with the allowance of a plurality of votes in any one person. The poll seems, indeed, the only mode of ascertaining with correctness the number of those who vote on each side.

If a poll be, therefore, demanded, it ought undoubtedly to be granted. As to the time of keeping it open, "it is not very easy," said a learned judge, "to determine what time should be allowed, all that can be said is, that, where no custom exists, a reasonable time should be given to every person entitled to vote" but the time need only be fixed so as to allow every person qualified to tender and record his vote, without any reference as to what may be done

by persons not qualified. It is no part of the purpose for which a poll is demanded that it should give time for the payment of the rates, but only to allow persons already qualified sufficient time to tender and record their votes. It is no valid objection to the proceedings that the chairman directed a poll without first taking a show of hands; although a show of hands was demanded, and a poll not demanded but objected to. Nor is there any objection to a person, not present at the show of hands, voting afterwards, if a poll be granted.

The churchwardens having previouly surveyed the church and churchyard, and taken an account of the repairs wanted and made estimates of the costs of such repairs together with the utensils and ordinary expenses required for the decent celebration of public worship, are now to submit their estimates to the vestry and propose, or some vestry-man for them, an adequate rate. The churchwardens, it seems, are bound by law to furnish such estimates: but of course they can only be probable estimates; they cannot be expected before-hand to ascertain the exact sum that may be wanted. The parishioners are not, however, bound to adopt their estimates they have a right to see that the

estimates of the proposed expenditure are reasonable and proper; and they are more than justified in taking every prudential precaution that the money about to be raised shall be disbursed honestly and efficiently. These matters they have a right to investigate; and they are the proper judges of the amount of the rate required, provided they act in good faith and do not obstinately refuse to make a rate or grant one manifestly colourable or evasive. If the vestry grant a rate not manifestly of this character, the churchwardens should accept it and apply it as far as it will go and, when exhausted, another vestry should be convened for a further rate; for the Spiritual Court will not take upon itself the power to decide upon the amount of the rate that is a matter peculiarly for the consideration of the vestry.

It seems now to be settled that if the church require repairs-if, in fact, a rate be necessary -the parishioners have no right to evade the question by proposals of an adjournment any amendment of this kind ought to be met by the chairman by a firm refusal to put it; so that the real question-will the vestry grant the rate or not?-may at once be brought to issue.

This is the course now recominended and sanctioned by high authority.

Strictly speaking, when a rate is made, a regular valuation should then be made, and an equal assessment laid on all the rateable property of the parish. But, in ordinary cases, the poor-rate furnishes a fair ground upon which to lay the church-rate; for the poor-rate is a great and constant charge, and the parishioners are deeply interested in its fairness, the presumption, therefore, is strongly in favour of its justice and equality. But the safest way is for the churchwardens to leave this matter to the parishioners who make the rate, to say, at the time, whether it shall be made according to the poorrate or how it shall be made: If, however, there be a valuation of all the lands and houses in the parish, justly and fairly made, and all be equally assessed by a pound rate according thereto, there can be no error or injustice in this matter. It may be well here to observe that the ecclesiastical judges have frequently severely censured frivolous opposition to the payment of churchrates on the grounds of inequality of assessment. The resistance produces great inconvenience to the parish, as it increases the burden of the rates it excites disputes and animosities, and

ought not to be made on slight grounds. Not that a person would fail, if he succeeded in establishing a material inequality; but the burden of proof lies upon him, and he must satisfactorily prove a material inequality or, if he fail, he will be condemned in costs.

The form of a church-rate may be this :

:

"We, the Churchwardens and other parishioners of in the county of -

the parish of diocese of

day of

and

whose names are hereunto subscribed, do hereby, this in the year 18at our vestry meeting in pursuance of due notice for that purpose assembled, rate and tax all and every the inhabitants of the parish aforesaid, hereunto mentioned, for and towards the repairs of the Church of the said parish for the present year, and for such other expenses as are by law chargeable on the Church-rate, the several sums following, being at and after the rate of in the pound.

This form is quite sufficient when the churchrate is made on the same assessment as the poor-rate; because the inhabitants, having access