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ing the com

enfranchise

to mines,

III. AND be it enacted, that if the consideration for the commutation or Power to the enfranchisement under the said Act shall be either wholly or in part the con- person obtain veyance of lands, or a right to mines or minerals, or a right to waste in lands mutation or belonging to such manor as aforesaid, then it shall be lawful for the person ment of lands empowered by the said Act to obtain such commutation or enfranchisement to convey to convey the lands, or rights to mines or minerals, or rights to waste in lands lands or right belonging to such manor, fixed on as the consideration, either wholly or in minerals, or part, for such commutation or enfranchisement, to the person commuting or sideration of enfranchising the lands proposed to be commuted or enfranchised, and his such commuheirs, to the uses and upon and for the trusts, intents, and purposes to, upon, enfranchiseand for which the manor of which such lands are parcel shall be subject and ment. held at the time of such commutation or enfranchisement.

waste, in con

tation or

annual rent

IV. AND be it enacted, that if at any time while an annual rent shall Power to the person having remain charged on any lands under this Act the person for the time being a particular seised in possession of such annual rent or entitled to the receipt thereof shall estate in an be so seised or entitled for a particular estate, (whether such estate shall have charged on been subsisting at the time of the enfranchisement of such lands or not,) then any lands to apportion it shall be lawful for such person, whether he shall be so seised or entitled in the same. actual possession or in remainder or reversion expectant on the determination of any estate for a term of years, to divide and apportion such annual rent, and to declare what part and proportion thereof shall be thenceforth severally charged upon each of the respective parcels of such lands between which such apportionment is intended to be made; and after such apportionment such annual rent shall be chargeable upon and payable out of such lands only, and in such parts and proportions only, as shall be so declared: Provided nevertheless, that it shall not be lawful for any person so seised or entitled as aforesaid in respect of an undivided share only of such annual rent to divide and apportion such annual rent, unless the person for the time being enabled either by this Act or otherwise to divide and apportion the same as respects the other undivided share thereof shall join in dividing and apportioning such annual rent.

Proviso where parties are in undivided

entitled to rent

shares.

Power to the
person having
a particular
estate in lands
charged with
an annual rent

V. AND be it enacted, that if at any time while an annual rent shall remain charged on any lands under this Act the person seised of such lands in possession, or entitled to the receipt of the rents, issues, and profits thereof, shall be so seised or entitled for a particular estate, (whether such estate shall have to concur in been subsisting at the time of the enfranchisement of such lands or not,) then the apportionit shall be lawful for such person, whether he shall be so seised or entitled in ment thereof. actual possession or in remainder or reversion expectant on the determination of any estate for a term of years, and with the consent of the copyhold commissioners, to concur in any division or apportionment of such annual rent, and to agree what part and proportion thereof shall be thenceforth severally charged upon each of the respective parcels of such lands between which such apportionment is intended to be made: Provided nevertheless, that it shall not be lawful for any person so seised or entitled as aforesaid in respect of an undivided share only of such lands to concur in or agree to any such division or apportionment, unless the person for the time being enabled either by this Act or otherwise to concur in such division or apportionment as respects the other undivided share of such land shall concur in or agree to such apportionment,

are

Proviso where entitled to lands in un

divided shares.

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No apportion-
ment of

rent to be

made without
the consent of
the person
entitled to
the lands.

Annual rents
charged on
lands under

this Act to be
first charges
on such lands,
in priority to
all other

VI. PROVIDED nevertheless, and be it enacted, that no division or apportionment shall be made under this Act of an annual rent charged on any lands unless with the concurrence and agreement of the person seised of such lands or entitled to the receipt of the rents, issues, and profits thereof for an estate in respect of which he is enabled either by this Act or otherwise to concur in or agree to such apportionment, so as to render the same permanent and effectual.

VII. AND be it enacted, that every annual rent which shall be charged on any lands under the authority of this Act shall be a first charge on such lands, and shall have priority over all mortgages, charges, and incumbrances whatsoever affecting such lands, tithe rent-charge excepted, notwithstanding such mortgages, charges, and incumbrances shall have been or shall be respectively made and created before such apportioned annual rent shall be charged on such lands.

charges except

tithe rent-
charge.
Sub-lessees

not to be

liable to the
payment of a
greater sum
than they
were before
liable to.

VIII. PROVIDED always, and be it enacted, that a sub-lessee under any sub-lease, his executors, administrators, or assigns, shall not, in consequence of any charge under this Act either with an annual rent, or in consequence of any apportionment under this Act either of an apportioned annual rent or of any rent reserved in any lease, be liable to the payment of any greater sum of money than he would have been subject or liable to if such charge or apportionment had not been made.

If at the time

IX. PROVIDED always, and be it enacted, that if at the time of the conof the convey- veyance under this Act, in consideration either wholly or in part of the

commutation or enfranchisement of any lands held by copy of court roll, there

ance of any
lands in con-
sideration of
an enfranchise-
ment there

shall be subsisting in the lands so conveyed any lease (not being an underlease), then the lessee under such lease, his executors, administrators, and shall be a lease assigns, shall pay, observe, and keep to and with the person to whom such

subsisting, the
person to
whom such
lands shall be

lands shall be so conveyed, or other the person for the time being seised of or entitled to such lands expectant on the determination of such lease, and his conveyed shall executors or administrators, the rent, reservations, covenants, conditions, and

have the
reversion on
such lease,
and may
distrain for
the rents and
enforce the

agreements respectively reserved and contained in such lease, or such and so many or such part of the rent, reservations, covenants, conditions, and agreements respectively reserved and contained in such lease as are or ought to be thenceforth respectively paid, observed, and kept in respect of the lands so covenants, &c. conveyed; and the person to whom such lands shall be so conveyed, or other

the person so for the time being seised of or entitled as aforesaid, shall and may from time to time make or bring all such distresses, actions, suits, or entries for nonpayment of such rent or reservations, or for non-performance of the covenants, conditions, and agreements, in such lease respectively reserved and contained, as could, in case such conveyance had not been made, have been made or brought by the person making such conveyance, or other the person for the time being seised of or entitled to the reversion expectant on the determination of such lease; and that in all such distresses, actions, suits, and entries the rent, reservations, covenants, conditions, and agreements in such lease reserved and contained on the part of the lessee, his executors, administrators, or assigns shall be deemed and taken to be annexed to an immediate reversion vested in the person to whom such lands shall be so conveyed, or other the person for the time being so seised of or entitled to such lands as aforesaid. X. PROVIDED always, and be it enacted, that if at the time of any commutaof the commu- tion or enfranchisement under the said Act or under this Act of any lands

If at the time

tation or

ment of any

lease subsist

seised of or

entitled to

such lands

shall have the reversion on such lease, an

may distrain for the rents

there shall be subsisting in such lands any lease (not being an under-lease), enfranchisethen the lessee under such lease, his executors, administrators, and assigns, lands there shall pay, observe, and keep to and with the person for the time being seised shall be any of or entitled to the lands so commuted or enfranchised, and his executors or ing therein, administrators, the rent, reservations, covenants, conditions, and agreements the person respectively reserved and contained in such lease, or such and so many or such part of the rent, reservations, covenants, conditions, and agreements respectively reserved and contained in such lease as are or ought to be thenceforth respectively paid, observed, and kept in respect of the lands so commuted or enfranchised; and the person for the time being seised of or entitled to the lands so commuted or enfranchised shall and may from time to time make or bring all such distresses, actions, suits, or entries for nonpayment of such rent &c. or reservations, or for non-performance of the covenants, conditions, and agreements, in such lease respectively reserved and contained, as could have been made or brought by the person who would for the time being have been entitled to the lands so commuted or enfranchised in case such commutation or enfranchisement had not been made; and in all such distresses, actions, suits, and entries the rents or reservations, covenants, conditions, and agreements in such lease reserved and contained on the part of the lessee, his executors, administrators, or assigns shall be deemed and taken to be annexed to an immediate reversion vested in the person for the time being seised of or entitled to the lands so commuted or enfranchised,

and enforce the covenants

*

ceived for

or other

manor, and

enfran

XII. AND be it enacted, that if any manor, or any part thereof, shall be Part of the subject to the payment of any fee-farm rent or other charge not exceeding the amount of the annual quit rents payable to the lord of such manor, it shall be enfranchiselawful for the said commissioners to direct that so much of the money to be paid into the ment may be received for enfranchisement in any such manor under the provisions of the Bank and applied in said recited Act or this Act, as they shall consider adequate, shall be paid into paying off an the Bank of England in the name and with the privity of the accountant fee-farm rent general of the Court of Chancery, to be placed to his account there ex parte charge payab the copyhold commissioners, and to be applied under the directions of the said out of the Court of Chancery in paying or redeeming the said charge, and in exonerating exonerating therefrom the land which shall be enfranchised and indemnifying the owners thesed lands of such land, and otherwise as the said court shall direct, on petition in a therefrom. summary way, as provided for in the case of other money to be paid into the Bank of England under the said Act; and every such fee-farm rent or other charge shall be paid to the person entitled thereto at the same time, and subject to the same deductions for land tax or otherwise, but to no others, as if no enfranchisement had taken place; and when provision shall have been so made Application for any such charge it shall be lawful for the said commissioners to direct that of the entran the remainder of the money to be paid for enfranchisement and the surplus chisement income of the money so paid into the Bank of England, after payment of all money. expences attending the payment of such fee-farm rent or other charge to the person entitled thereto, shall be applied in like manner as if no such charge Enfranchised had existed; and thenceforth no land which shall be enfranchised in such lands not to manor shall be chargeable with or liable to the payment of any greater part liable to any of the said fee-farm rent or other charge than the amount of the quit rent greater part theretofore payable out of such land, but to that extent the said land shall farm rent tha

the remainde:

be thereafter

of such fee

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continue and be chargeable with and liable to the payment of the said fee-farm rent or other charge, and shall be subject to the like remedies for the recovery thereof as if such quit rent continued payable; and the said commissioners shall state in the deed, schedule, or other instrument of enfranchisement the amount of such quit rent or liability in every case, and such statement shall be conclusive against the owners of the said land: Provided nevertheless, that it shall be lawful for the said commissioners, whatever may be the amount of such fee-farm rent or other charge, with the consent of the person entitled thereto, to direct, if they shall see fit, that any other security in land or money which they shall consider sufficient for the purpose shall be substituted for the payment of money into the Bank of England in manner aforesaid, and in that case, or in any case, and whatever may be the amount of such fee-farm rent or other charge, with the consent of the person entitled as aforesaid, to direct that all or any part of the land to be enfranchised shall be entirely released from the payment of the said fee-farm rent or other charge, and the same land shall thenceforth be released accordingly.

Notice to person entitled to next estate of inheritance unnecessary where any party to enpays the whole price thereof

franchisement

so that no charge is created on the inheritance.

XIII. AND whereas it is provided by the said Act, that whenever the estate of any party to any enfranchisement under the said Act shall be less than an estate of fee simple in possession or corresponding copyhold or customary estate, notice in writing shall be given to the person entitled to the next estate of inheritance in remainder or reversion in the manor or land to be affected by such enfranchisement: Be it enacted, that in case any tenant whose estate shall be less than an estate of fee simple as aforesaid shall be a party to an enfranchisement under the said Act or this Act, and shall pay the Whole of the price of enfranchisement, so that no part thereof or of the expences thereof shall be charged on the inheritance of the land to be enfranchised, it shall not be necessary that the person entitled to the next estate of inheritance or remainder or reversion shall have notice of such enfranchisement.

XIV. AND be it enacted, that when any lord of a manor shall be only entitled for a limited estate or interest therein, or shall be under any legal disability, any money to be paid under the said Act or under this Act for enfranchisement from the lord's rights shall, at the option of the respective parties for the time being entitled to the said manor the rights of which shall be enfranchised, or of their respective husbands, guardians, or committees, in case of coverture, infancy, idiotcy, lunacy, or other incapacity, be paid into the Bank of England, in the name and with the privity of the said accountant

same manner

as if paid into general, and be placed to his account, in order to be applied in manner as in

Bank.

the said Act directed, or otherwise the same may be paid, at the like option, to the trustees acting under the will, conveyance, or settlement under which such lord having such limited interest shall hold or be entitled to or interested in the said manor of which the lands so to be enfranchised shall be parcel, or if there are no such trustees then into the hands of trustees to be nominated under the hands and seal of the said commissioners; and the money when so paid to such trustees shall be applied by the said trustees, with the consent of the said commissioners, in the manner directed and specified by the said Act of and concerning any money to be paid for enfranchisement under the said Act, into the Bank of England, in the name and with the privity of the said accountant general; and upon every vacancy in the office of such trustee

Enfranchise-
ment money,
when the lord
of the manor
has only a
limited interest,
may be paid
either into
the Bank, or
to trustees, to
be by them
applied in the

some other fit person shall be appointed by the said commissioners in like

manner.

XV. AND be it enacted, that the said recited Act and this Act shall be construed to extend to all lands holden by copy of court roll or by a custom of a manor for life or lives or for years, whether the tenant thereof have or have not a right of renewal; and that the words "land or lands" shall extend to all corporeal and incorporeal hereditaments whatsoever, whether subject to manorial rights or otherwise, or any undivided part or share therein.

XVI. AND be it enacted, that this Act shall be taken and construed to be a This Act to part of the said recited Act.

be taken as part of reciteAct.

CHAPTER XXIV.

AN ACT to continue, until the Fifth Day of April One thousand eight hundred
and forty-five, Compositions for Assessed Taxes, and to amend the Laws
relating to the Land and Assessed Taxes, and also the Laws relating to
the Duties on Profits arising from Property, Professions, Trades, and
Offices.
[27th June 1843.]

To what land

the Acts shal

be construed extend,

c. 99.

III. AND whereas by an Act passed in the forty-third year of the reign of King George the Third, intituled "An Act for consolidating certain of the 43 Geo. 3. "provisions contained in any Act or Acts relating to the duties under the * management of the commissioners for the affairs of taxes, and for amending "the same,” it is enacted, that the persons to be appointed collectors of the duties under the regulations of the last-recited Act shall, if required so to do, give good and sufficient security, by a joint and several bond, with sureties, to and in the names of two or more of the commissioners appointed for putting in execution the said Act, and with such condition to the said bond for the duly demanding, collecting, and paying over of the said duties by the said collectors as in the said last-recited Act is mentioned; and it is also enacted, that every such bond shall be prosecuted by the commissioners to whom the same is given on any failure or default of the collectors, subject nevertheless to such proviso as in the said last-recited Act is contained for restraining the putting in suit of such bond against the sureties of the collectors: And whereas great doubts and difficulties have arisen with relation to the prosecuting of such bonds upon the failure or default of the collectors, and otherwise in the execution of the said last-recited Act, and of other Acts granting duties to be assessed, raised, and levied under the regulations of the said Act; and it is expedient to remove such doubts, and to facilitate the execution of the said several Acts: Be it therefore enacted, that so much of the said last-recited Act as provides that no such bond as aforesaid shall be put in suit against any surety or sureties for any deficiency other than what shall remain unsatisfied after sale of the lands, tenements, goods, and chattels of such collector or collectors, in pursuance and by virtue of the directions and powers given to the respective commissioners by the said last-mentioned Act, shall be and the same is hereby repealed. [Rep., Stat. Law Rev. Act, 1874 (No. 2).]

IV. AND be it enacted, that upon the trial of any action or suit against the sureties of a collector of any of the duties aforesaid, or of the duties arising from the land tax, upon any bond entered into either in pursuance of any Act relating to the said respective duties or otherwise, or upon the execution

Evidence
against collec-
tors of taxes
and their
sums collected

sureties of

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