In English law . A list of all the ratable hereditaments in a parish, showing the names of the occupier, the owner, the property, the extent of the property, the gross estimated rental, and the ratable value ; prepared by the overseers of each parish in a union under section 14 of tlie union assessment committee act, 1802, (St. 25 & 20 Vict c. 103,) for the purposes of the poor rate. Wharton.
Black’s Law Online Dictionary
