Legal Notes and Queries. 277 In " Regina v. The London School Board" (50 J.P., 419) it was sub- mitted that the fair and reasonable interest upon the necessary outlay, was evidence of the rent the occupiers would be willing to pay for the premises, and a fair test of the rateable value. In the Queen's Bench, Mr. Justice Cave said that where occupiers were also the owners this might afford a " rough test " of the value of the house ; but neither that case, nor the recent cases in the House of Lords, go the length of saying that this is the only way in which the rateable value of public buildings is to be calcu- lated. In the School Board case, four per cent, on the land, and five per cent, on the buildings was reckoned : and the Quarter Sessions having practically approved of that rateing, it was not disturbed by the High Court or Court of Appeal. I think four per cent, on the value is not unreasonable. If your build- ing were mortgaged you might get a deduction (at least from property-tax) on this account. As you cannot resist the legality of the rating, it would not be worth the expense of fighting the question of the rate per cent, at which the rateable value is to be arrived, if four per cent, is taken by the Overseers ; but I think you will be serving your best interests by asking the Overseers, as a matter of favour, and on the grounds set forth at page 17 of Public Library Legislation to assess the building at a nominal amount only. The fact that the building was a gift makes no difference to the liability to be rated. As regards the penny rate, I am of opinion that you are entitled to the yield of a penny rate upon the property actually capable of pro- ducing and yielding a rate ; and that the cost of collecting it cannot be deducted, as it is collected either as part of the Borough Rate or Poor Rate. I can find no authority in support of the contention that the cost of collecting may be deducted. ADOPTION OF ACT IN IRELAND. Answer. The adoption of the Act in Ireland is regulated by section 4 of the Act of 1855 and the Public Libraries Amendment Act, 1877, cap. 54 (see page 73 Public Library Legislation). It is for the Council to direct the holding of the public meeting or the distribution of the voting papers. The requisition by ten ratepayers to the Mayor does not extend to Ireland. I take it that in March the Council will direct that the public meeting shall be held or the voting papers delivered. They may do either the one or the other. If a public meeting is held two-thirds majority is required, but I am inclined to the opinion that if voting papers are delivered a mere majority is sufficient. If a public meeting is held it must be limited to male occupiers entitled for the time being to vote at elections (see Public Library Legislation, p. 72) and, as I read it, that means that they must be on the Burgess roll. If voting papers are delivered, every " ratepayer " is entitled to vote, z>., every inhabitant (male or female) who would have to pay the Free Library Assessment, and this whether his or her premises are rated under or over .10. The Irish Acts badly need amendment. COMPOUND HOUSEHOLDERS (2). CHARGE FOR TICKETS. Answer. I thought I made it clear that in my opinion there should be no difference in the conditions upon which inhabitants borrow books whether they are "compound" or "respectable" householders, and whether on the Burgess roll or not. Your regulations made may provide if your commissioners think proper that compound householders may guarantee themselves and that the others may not, but in my opinion all borrowers should be guaranteed by a stranger and not themselves. Your
