1911 Encyclopædia Britannica, Volume 26… (1911)
“ At common law a toll must be reasonable. The same principle appears in various acts of parliament. The Statute of VY/est minster the First inflicts a penalty for taking excessive toll. The Railway Clauses Act 1845 provides for the equality of tolls, that is, that all persons and classes of goods shall in like circumstances be treated alike as to charges. A right of distress is incident to the right to toll, but the distress cannot be sold unless an act of parliament expressly authorizes the sale. Tolls are not rateable, unless they are appurtenant to land. ”
