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CAP. XXVIII.

An Act to amend the Laws relating to the Payment of the Land and Assessed Taxes and Property and Income Tax in Scotland.—[10th August 1857.]

5 & 6 W. 4.

WHEREAS Duties on Inhabited Houses were granted by the Act passed in the Session of Parliament held in the Fourteenth and Fifteenth Years of the Reign of Her present Majesty Victoria, Chapter Thirty-six, and Duties of Assessed Taxes were granted by the Act passed in the Session of Parliament held in the Sixteenth and Seventeenth Years of her said Majesty Victoria, Chapter Ninety, and other Acts; and it is provided by the said Acts that all Powers, Authorities, Rules, Regulations, Directions, Penalties, Clauses, Matters, and Things contained in or enacted by the Acts respectively then in force in relation to the Duties of Assessed Taxes should, in so far as not superseded by and consistent with the said Acts, be applicable and put in execution in reference to the said Duties: And whereas it is provided by the Act passed in the Ses-43 G. 3. c. sion of Parliament held in the Forty-third Year of his late 161. s. 24. Majesty George the Third, Chapter One hundred and c. 64. s. 13. sixty-one, Section Twenty-four, that every Assessment in Scotland of the said Duties shall be paid by half-yearly Instalments on or before the Twenty-ninth Day of September and the Twenty-fifth Day of March in every Year; and it is further provided by the said Section of the said Act, that every Person charged to the said Duties shall, in case of his or her not paying the same upon the Day upon which he or she is thereby appointed to pay the same, or within Three Days thereafter, forfeit treble the Value and Extent of the Duties with which he or she stands charged, to be recovered as the said Duties may be recovered: And whereas by the Act passed in the Session of Parliament 5 & 6 W. 4. held in the Fifth and Sixth Years of the Reign of His late C. 64. 9. 13. Majesty William the Fourth, Chapter Sixty-four, Section Thirteen, it is provided that the Land Tax in Scotland shall be recovered, levied, collected, and paid under the same Rules, Regulations, Provisions, and Penalties as the Assessed Taxes in Scotland now are or may hereafter be recovered, levied, collected, and paid: And whereas increased Rates of Duty were granted on Profits arising from Property, Professions, Trades, and Offices by the Acts passed in the Session of Parliament held in the Seventeenth and Eighteenth Years of the Reign of Her present Majesty Victoria, Chapter Twenty-four, and in the Session of Par

f

liament held in the Eighteenth and Nineteenth Years of the Reign of Her said Majesty Victoria, Chapter Twenty; and it is provided by the said Acts that all Powers, Autho rities, Rules, Regulations, Directions, Penalties, Clauses, Matters, and Things contained in or enacted by the several Acts in force with respect to the Duties granted by the Act passed in the Session of Parliament held in the Seventeenth and Eighteenth Years of the Reign of Her present Majesty Victoria, Chapter Thirty-four, should (so far as the same were or might be applicable consistently with the express Provisions of the said Acts) be applied and put in execution in reference to the said increased Rates of Duty: And whereas the Rates of Duty in respect of all Property, Profits, and Gains under and by virtue of the Acts now in force relating to the Income Tax for the Year commencing from the Fifth Day of April One thousand eight hundred and fifty-seven were reduced by the Act passed in the Twentieth Year of the Reign of Her present Majesty Vic5 & 6 Vict. toria, Chapter Six: And whereas by the Act passed in the c. 35. s. 176. Session of Parliament held in the Fifth and Sixth Years of

Recited

repealed of

161. and 5 & 6 Vict. c. 35.

the Reign of Her said Majesty Victoria, Chapter Thirtyfive, Section One hundred and seventy-six, it is provided, that in Scotland every Assessment of the said Duties shall be payable by Two half-yearly Instalments, videlicet, on or before the Twentieth Day of September for the first halfyearly Instalment, and on or before the Twentieth Day of March for the last half-yearly Instalment: And whereas in Scotland it has not been found convenient to collect the said Duties and Land Tax by Two half-yearly Instalments, nor has it been the practice to recover the said Treble Duties: Be it enacted by the Queen's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, as follows:

I. That the said recited Provisions of the Acts passed in Provisions the Session of Parliament held in the Forty-third Year of 43 G. 3. c. His late Majesty George the Third, Chapter One hundred and sixty-one, Section Twenty-four, and in the Session of Parliament held in the Fifth and Sixth Years of the Reign of Her said Majesty Victoria, Chapter Thirty-five, Section One hundred and seventy-six, be repealed, and also all other Provisions in the said Acts, and in any other Acts, in so far as inconsistent with the Provisions herein-after made.

In Scotland

II. And it is hereby provided, That in Scotland the the Inha- Duties on Inhabited Houses and the Duties of Assessed Duty, As- Taxes assessed for the Year from Twenty-fourth Day of

bited House

Land Tax,

Income

May One thousand eight hundred and fifty-seven, and sessed ending on the Twenty-fourth Day of May One thousand Taxes, eight hundred and fifty-eight, and the Land Tax for the and Prosame Year, and the Duties on Profits arising from Pro-perty and perty, Professions, Trades, and Offices assessed for the Tax payYear commencing from the Fifth Day of April One thou-able every sand eight hundred and fifty-seven, shall be payable on or before 1st before the First Day of January in the Year One thousand January. eight hundred and fifty-eight, and the said Duties and Land Tax in every Assessment for every subsequent Year shall be payable on or before the First Day of January in every Year.

CAP. XLII.

An Act to amend "The Burial Grounds (Scotland) Act, 1855." [17th August 1857.]

Year on or

WHEREAS it is expedient to amend the Act passed in the Session of Parliament holden in the Eighteenth and Nineteenth Years of Her Majesty, Chapter Sixty-eight, intituled An Act to amend the Laws concerning the Burial of 18 & 19 the Dead in Scotland: Be it enacted by the Queen's most Vict. c. 68. Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, as follows:

I. The Twenty-eighth Section of the said Act is hereby Sectiona repealed.

28 of recited Act repealed.

Public

Loans to

the Pur

poses of

Ground

II. The Commissioners for carrying into execution an CommisAct of the Session of Parliament holden in the Fourteenth sioners of and Fifteenth Years of Her Majesty, Chapter Twenty- Works may three," to authorize for a further Period the Advance of make "Money out of the Consolidated Fund, to a limited Parochial "Amount, for carrying on Public Works and Fisheries Boards for "and Employment of the Poor," and the several Acts therein recited, mentioned, or referred to, and the Act or Burial Acts subsequently passed for amending, continuing, or (Scotland) extending the same, may from Time to Time make to the Acts. Parochial Board of any Parish for the Purposes of the said Burial Ground (Scotland) Act, 1855, any Loan under the Provisions of the recited Act, or the several Acts therein recited or referred to, or subsequently passed for amending, continuing, or extending the same, upon Security of the Assessments authorized by the said Burial Grounds (Scotland) Act, 1855.

Crown

Suits, &c.

may be

brought in

Name of

CAP. XLIV.

An Act to regulate the Institution of Suits at the Instance of the Crown and the Public Departments in the Courts of Scotland. [17th August 1857.]

WHEREAS Doubts are entertained as to the proper Instance to be employed in the Institution of Actions, Suits, and Proceedings in the Courts of Justice in Scotland on the Behalf of Her Majesty and of Public Departments: Be it enacted by the Queen's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, as follows:

I. Every Action, Suit, or Proceeding to be instituted in Scotland on the Behalf of or against Her Majesty, Her Heirs and Successors, or in the Interest of the Crown, or on the Behalf of or against any Public Department, may the Lord be lawfully raised in the Name and at the Instance of or directed against Her Majesty's Advocate for the Time being as acting under this Act.

Advocate;

with the

the De

II. Provided always, That before instituting or defendSanction of ing any such Action, Suit, or Proceeding, Her Majesty's partment Advocate shall have the Authority of Her Majesty or of having the the Public Department respectively on whose Behalf or against whom such Action, Suit, or Proceeding shall be instituted, to the Institution or Defence thereof.

Interest.

Persons

prosecuted

to the

Instance.

III. Provided also, That it shall not be competent to not entitled any private Party in any Action, Suit, or Proceeding to object instituted as aforesaid to challenge or impugn the Instance of or the Title to defend such Action, Suit, or Proceeding, or the Right or Title of Her Majesty's Advocate to raise and prosecute or to defend the same, upon any Allegation that such Authority (as aforesaid) has not been granted, or that Evidence of such Authority is not produced.

Meaning of "Public Department."

IV. The Expression "Public Department" shall include the Commissioners of Her Majesty's Treasury, the War Department, the Post Office, the Board of Inland Revenue, the Board of Customs, the Commissioners of Her Majesty's Woods and Forests, the Commissioners of Works and Public Buildings, the Committee of Her Majesty's Privy Council appointed for the Consideration of Matters relating to Trade and Foreign Plantations, and all the like Public Departments, Bodies, or Boards, and all and every Officer and Officers, Person and Persons acting on the Behalf or in the Interest of or entitled at the Date of the

passing of this Act to sue on the Behalf or in the Interest of any such Public Department.

V. Nothing in this Act contained shall affect the In-Existing stance or Defence of any Action, Suit, or Proceeding Actions to instituted or that may be instituted in conformity with the be affected. Law as existing at the Date of the passing of this Act; and no Action, Suit, or Proceeding raised or to be raised at the Instance of or against Her Majesty's Advocate for the Time being shall abate or be affected by any Change in the Person holding the Office of Her Majesty's Advocate. VI. All Laws, Statutes, and Usages are hereby re-repealed so pealed, so far as necessary to give Effect to this Statute, but no further or otherwise.

Laws, &c.

as to give Effect to this Act.

CAP. XLIX.

An Act to amend the Law relating to Banking Companies. -[17th August 1857.]

WHEREAS it is expedient to amend the Law relating to Copartnerships and Companies carrying on the Business of Banking, and herein-after included under the Term Banking Companies: Be it enacted by the Queen's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, as follows:

Preliminary.

I. This Act may be cited for all Purposes as "The Short Title. Joint Stock Banking Companies Act, 1857."

II. The Joint Stock Companies Acts, 1856, 1857, shall Joint Stock be deemed to be incorporated with and to form Part of Companies

this Act.

Registration of existing Banking Companies.

Acts to be incorporated with

this Act.

Vict. c. 47

III. The Second Section of the Joint Stock Companies Sect. 2 of Act, 1856, shall be repealed so far as relates to Persons 19 and 20 associated together for the Purpose of Banking, subject to repealed. this Proviso, that no existing or future Banking Company shall be registered as a Limited Company.

IV. Every Banking Company consisting of Seven or Banking more Persons, and formed under the Acts following, or Companies either of them, that is to say,

required to register

of under this

(1.) An Act passed in the Eighth Year of the Reign Her present Majesty, Chapter One hundred and

Act.

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