§ MR. HEALYasked the President of the Local Government Board, How the Parochial Rates made by the Kensington Poor Trustees on the 14th of April last, for the six months ending October next, can be consistently regarded as 1729 outstanding (as set forth in their final notice of warrant of distress); and, if payment is required to be immediately enforced, why such enforcement cannot be resorted to without summoning and issuing such a notice, when they possess the alternative power of distraining, which could be notified at such date without expense, as pursued in the case of all Rates and Taxes whatsoever other than Parochial, viz. Gas, Water, Queen's, &c.?
MR. GEORGE RUSSELLSir, parochial rates are made prospectively, and the rates become due as soon as they are made and legally demanded. The rates made by the parochial authority of Kensington in April last are for the purpose of defraying the expenditure during the half-year from the 26th March last; and in order to meet the demands of the Guardians, the Police Commissioners, and other charges, it is essential that the rates should be collected promptly. Before distraining on the goods of a ratepayer for parochial rates, the Statute requires that a warrant of distress should be issued, and this warrant can only be granted after the person in default has been summoned to show cause why the amount has net been paid. The parochial authorities have not, therefore, the alternative of distraining without previous summons. Neither is there any such power with regard to gas and water rates.