| Description | A central difficulty regarding the poor relief system was the manner in which individual ratepayers were assessed for their contributions. This initial assessment was carried out by the Overseers, and normally the property would be assessed according to the rent at which it could be let. However, in some cases, such as canals and railways, fixing a value was difficult, as such properties were not let. Moreover, the rateable value was calculated after the tenants' other rates and taxes were deducted, a process which was by no means uniform - in some cases, the deduction ranged from 10 to 50 per cent. Several legislative attempts were made to rectify these problems, the most effective of which was the 1862 Union Assessment Committee Act. This Act directed the Guardians to appoint 'an Assessment Committee of the Union for the Investigation and Supervision of the Valuations of Assessable Properties.' At first relying on the reports of the Overseers, if the Committee was unsatisfied with this assessment it could order a new valuation, carried out by independent surveyors. This assessment would form the basis of the poor rate, was updated each year, and was open to public inspection and appeal. Following the assessment, the Committee's main task was to deal with these complaints, and, if they were found to be valid, adjust the poor rate accordingly. If the ratepayers were still unsatisfied, a further appeal could be made to the quarter sessions. |