rated,  were  considered  as  resulting  from  that  local  and
'  visible  property.  In  all  these  cases,  the  tolls  have
'  arisen  from  the  use  of  the  canal,  which  is  local  and
'  visible,  being  part  of  the  land  itself,  lying  within  the
'  parish  where  the  tolls  have  been  rated.  But  there  is  no
'  case  where  tolls,  detached  altogether  from  local  real
'  property,  have  been  held  to  be  rateable  per  se.  When,
'  therefore,  we  are  called  upon  to  decide  such  a  question
'  for  the  first  time,  I  am  always  disposed  to  go  to  the
'  fountain  head,  which  is  the  Act  of  the  43  Uliz.;  and
'  lookiag  at  the  words  of  that  Act,  I  do  not  find  any  of
'  them  which  extend  to  rate  any  person  not  being  an
'  inhabitant  of  the  place,  nor  the  occupier  of  any  of  the
'  specific  kinds  of  property  mentioned  in  the  Act.  And
'  not  finding  any  description  in  the  statute  which  applies
'  to  the  case  of  this  appellant,  I  cannot  hold  him  to  be
'  rateable  for  these  tolls."

In  Meg.  v.  North  and  South  Shields  Ferry  Company,^  a
company  was  authorized  ^  to  maintain  a  ferry  by  boats
between  North  and  South  Shields,  across  the  Tyne  ;  and
to  erect  ferry  houses,  landing-places,  &c.  on  either  side.
