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have given to the Assessment Committee notice of his objection to the Valuation List upon which the rate is based, and if, in consequence of such notice, the Assessment Committee amend the List, notice of the amendment is given to the Overseers, who should thereupon alter their then current rate, and so bring matters to an end. If, however, the intending appellant fails to obtain the relief which he deems just, the appeal to the Sessions continues, and is by them finally decided.

In the Metropolis a different system prevails. As before, the Lists are first prepared by the Overseers, but the Assessment Committee of the Vestry or of the Guardians, as the case may be, are bound, in revising this List, to take into account objections which may be made by the Surveyor of Taxes for the District, who also inserts in the duplicate List sent to him by the Overseers the amount, in his opinion, of the gross value of the hereditaments, and transmits the duplicate to the Committee.

The method by which aggrieved individuals may seek to remedy their wrongs is also different in the Metropolis, in some important respects, from what it is in the country. As in the country, a person aggrieved may appeal from the Overseers' List to the Assessment Committee of the Vestry or Guardians; and, as in the country, may appeal to the Assessment Committee against any altera- tion which they make in the original List; but if he is not satisfied by the result of these appeals, he is not bound (as he would be in the country) to give notice with the view of obtaining relief at the hands of the Committee, through an amend- ment of the List, before his appeal to the Sessions against the rate which is based on the List; but he may at once seek a remedy by an appeal to the Special Sessions against a decision of the Committee on an objection to the unfairness or incorrectness of the valuation of any hereditament in a List, or he may appeal to the Assessment Sessions specially constituted by the Act out of the Quarter Sessions for the counties.

Every ratepayer has the right to appeal not only against decisions affecting the valuation of other properties than his own in his own parish, but he may likewise appeal on the ground that the

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