January 31, 1798
A case was brought up from the Quarter-Sessions at Liverpool, for the opinion of the Court on this question: how far the owners of ships registered at, and belonging to the Port of Liverpool, and having their hunting houses and ware houses within that parish, but their dwelling houses in an adjoining township called Everton, within the parish of Walton, were rateable to the poor, in respect of such property in Liverpool or Everton.
Lord Kenyon said, that the owners of ships were liable to be rated either as inhabitants residing within the parish, or as non-inhabitants in respect of that property being locally within the parish. This case stated, the ships rated to be within the port of Liverpool, instead of parish, he said, and the court concurred that as the port extended beyond the parish, other parishes might be excluded in the same port, for he knew, that within a century or two ago, the port of Liverpool was a branch of the port of Chester; that although the case of the King and White, stated the port of register to be the home of the ship, yet it was not the true meaning of that case, that vessels being in different parishes, although registered in one, should not be rated in the parish registered, but in the parish where she was locally visible, or the owner was parishioner,.
He said, it was impossible to decide upon such an imperfect case. The counsel wished to amend it by striking out the word port, and substituting parish, but Lord Kenyon said they had better have a new rate.
(Source: Chester Chronicle: February 16, 1798)