ABSTRACT
The cafe of tolls is in fame inftances of more apparent difficulty, but is afcertained upon the fame principle. Such as are paid for p'!ffing a bridge (4), a fiuice (S), or a turnpike-gate (6), are evidently rateable where there things ate fituated; for it is there only that they become produCtivc:, as it is from paffin! there that the duties
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which run through feveral parifhes, bas produced mor~ difcuffion. They might be rated either in each pariili through which the goods are carried in proportion to the number of miles they float in each; or at the place only where the tolls are a8:ually coI1e8:ed, whether it be appointed at the difcretion of the proprietors, or by direction of the fiatute by virtue of which they are taken: or, finally, they might be rated where the tolls become due. The Court determined in favour of the latter mode. in conformity to the decifions already {tated in the cafe of other tolls. Even where the tolls were diTe8:ed by ftatute to be taken" at fo much per mile upon all goods;" it was held, that they were afTeifable only in thofe parifhes where the feveral :voyages are completed, and to the amount of the profits arifing thereon. For unlefs the voyage is completed, the contract being· entire, nothing can be due from the owner of the ~oods (I).
