“The heritors” under the Statute of 1663, may, I think, be taken to mean the proprietors or owners of lands within the parish. The question raised in this case seems to me to be a special and a somewhat narrow one, namely, whether these appellants are not such owners, i.e ., owners of lands or heritable property for purposes of rating within the meaning of the statute. If they are owners or heritable proprietors then they are liable; and the question, I take it, is whether they are not owners within the meaning of the statute, coming under the appellation of “heritors.”