RATING APPEALS.
[TO TEE EDITOR OF TEX SPECTATOR."]
Sia,—In reply to a query in your issue of August 2nd, may I state that it is the usual practice for the overseer or iuy_istnnbi overseer of a parish to be present when appeals are heard against a new or supplementary assessment? Having acted for some years as chairman of an Assessment Committee, I am able to say that, in my opinion, the presence of the overseer is not only desirable, but necessary. We must hear both sides if we are to form a correct judgment. I do not think that there is any bias in favour of the official. Speaking for myself, I have always been ready to assist the appel- lant in making out his case when he has failed to make it clear from ignorance of the law or from any other reason. But both parties should leave the room while the decision of the committee is being considered. There is an analogous case in the hearing of income-tax appeals, when the Surveyor of Taxes has a statutory right to be present. But it has recently been decided by the Courts that this right does not extend to his remaining in the room after the appellant has left and while the Commissioners are consulting.
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