3. Interpretation.-In this Act the expression "Valuation Acts" shall mean and include the Lands Valuation (Scotland) Act, 1854 (hereinafter referred to as the Valuation Act, 1854), and any Acts amending the same. 4. Amendment of section 6 of Valuation Act, 1854, in cases of erections and structural improvements.-Section six of the Valuation Act, 1854, shall be read and construed as if the following proviso were inserted after the words compared with the amount of such valuation," that is to say: as "Provided also, that where any lessee of any such lands and heritages, holding under a lease or agreement, the stipulated duration of which is twentyone years or under from the date of the entry under the same, and in the case of minerals, thirty-one years or under from the date of such entry, has made or acquired erections or structural improvements on the subjects let, and where the actual yearly value of such erections or structural improvements cannot, under the provision of section six of this Act, be entered in the valuation roll, such erections or structural improvements shall be deemed to be lands and heritages within the meaning of this Act, and such lessee shall be deemed to be proprietor thereof for the purposes of this Act, and the assessor shall ascertain the yearly value of such erections or structural improvements as a separate subject, by taking the amount of rent, if any, in addition to the rent stipulated to be paid under such lease or agreement at which, one year with another, the subjects let, and such erections or structural improvements might together, in their actual state, be reasonably expected to let from year to year, in consequence of such erections or structural improvements having been made, and shall make a separate entry thereof in the valuation roll, setting forth all the particulars relating thereto as herein before provided with respect to other lands and heritages." But this proviso shall not apply (1.) To any erections or structural improvements made or acquired for agricultural purposes by the lessee of subjects wholly or mainly agricultural; nor (2.) To any erections or structural improvements made or acquired, and used exclusively for the purpose of working or cleaning minerals let under such lease or agreement as aforesaid, in respect of which minerals rent or lordship is stipulated to be paid; nor (3.) To coke ovens or other structures in which coal or other minerals are treated, where the rent or lordship stipulated in such lease or agreement as aforesaid to be paid in respect of such coal or other minerals is, by the terms of such lease or agreement, calculated upon the coke or other minerals as treated in such ovens or other structures. 5. Burgh valuation committee to be appointed.-From and after the commencement of this Act, appeals and complaints, under the Valuation Acts, to the magistrates and council in any burgh may be heard and determined in the same manner as prior to the commencement of this Act, by such magistrates and councillors of such burgh, or may be heard and determined by a standing committee of their own number to be annually appointed by such magistrates and council, consisting of not less than seven nor more than fifteen members, of whom three shall be a quorum, and to be called the burgh valuation committee. The burgh valuation committee may appoint a chairman, who shall have a casting as well as a deliberative vote. Any vacancy on the committee caused by death, resignation, or other cause, may be filled up by the magistrates and council. The town clerk shall be clerk of the committee. The determination of a burgh valuation committee shall, for all purposes, be deemed to be the determination of the magistrates and council by whom it is appointed. ACT OF PARLIAMENT ΤΟ Exempt from County, Borough, Parochial, and other Local Rates, Land and Buildings occupied by Scientific or Literary Societies.-[6 and 7 Vict. cap. 36.-28th July 1843.] [PREAMBLE.] I. Scientific, &c. societies, supported by voluntary contributions and dividing no profits, exempted from rates upon obtaining the "certificate hereinafter mentioned.-No person or persons shall be assessed or rated, or liable to be assessed or rated, or liable to pay, to any county, borough, parochial, or other local rates or cesses, in respect of any land, houses, or buildings, or parts of houses, or buildings, belonging to any society instituted for purposes of science, literature, or the fine arts exclusively, either as tenant or as owner, and occupied by it for the transaction of its business, and for carrying into effect its purposes, provided that such society shall be supported wholly or in part by annual voluntary contributions, and shall not, and by its laws may not, make any dividend, gift, division, or bonus in money unto or between any of its members, and provided also that such society shall obtain the certificate of the barrister-atlaw or lord advocate, as hereinafter mentioned. barrister-at-law for the time being sppointed to certify the rules of friendly societies there, and in Scotland to the lord advocate, or any depute appointed by him to certify the rules of friendly societies there, and in Ireland to the barrister for the time being appointed to certify the rules of friendly societies there, for the purpose of ascertaining whether such society is entitled to the benefit of this Act; and such barrister or lord advocate, as the case may be, shall give a certificate on each of the said copies that the society so applying is entitled to the benefit of this Act, or shall state in writing the grounds on which such certificate is withheld; and one of such copies, when certified by such barrister or lord advocate, shall be returned to the society, another copy shall be retained by such barrister or lord advocate, and the other of such copies shall be transmitted by such barrister or lord advocate to the clerk of the peace for the borough or county where the land or buildings of such society in respect of which such exemption is claimed shall be situated, and shall by him be laid before the recorder or justices for such borough or county at the general quarter sessions, or adjournment thereof, held next after the time when such copy shall have been so certified and transmitted to him as aforesaid and the recorder or justices then and there present are hereby authorised and required, without motion, to allow and confirm the same; and such copy shall be filed by such clerk of the peace with the rolls of the sessions of the peace in his custody, without fee or reward. II. Such societies to cause three copies of their rules of management to be submitted to the barrister or person appointed to certify the rules of friendly societies, who shall certify thereon that society is entitled to exemption, or state his ground for withholding his certificate-one certified copy to be returned to the society; one to be retained by the barrister; and the third transmitted to the clerk of the peace, for confirmation at sessions, and to be deposited.-Provided always, that before any society shall be entitled to the benefit of this Act such society shall III. Certain alterations made in the cause three copies of all laws, rules, and rules to be certified and deposited in like regulations for the management thereof, manner-In case of refusal to certify, signed by the president or other chief society to cease to be entitled to exemption. officer and three members of the council-If the laws, rules, and regulations or committee of management and countersigned by the clerk or secretary of such society, to be submitted, in England, Wales, and Berwick-upon-Tweed to the of any such society shall be altered, so as to affect or relate to the property or constitution of such society, such alterations shall, within one calendar month after the same shall have been made, be submitted to such barrister or lord advocate, and such barrister or lord advocate shall certify as aforesaid; and such rules, when so certified, shall be filed with the clerk of the peace as aforesaid; and in the meantime such society shall be entitled to the benefit of this Act, as if no such alterations had been made: Provided always, that if the said barrister or lord advocate shall refuse to certify, that then, subject to such appeal as is hereinafter provided, the said society shall cease to be entitled to the benefit of this Act from the time when such alterations shall come into operation. IV. Fee to barrister, &c. to be paid, with expense of transmission of rules, by society. Provided always, that the fee payable to such barrister or lord advocate for perusing the laws, rules, and regulations of each society, or the alterations made therein, and giving such certificate or statement as aforesaid, shall not at any one time exceed the sum of one guinea, which, together with the expense of transmitting the rules to and from the said barrister or lord advocate, shall be defrayed by each society respectively. V. Reference to quarter sessions where certificate is refused.-Provided always, that in case any such barrister or lord advocate shall refuse to certify that any such society is entitled to the benefit of this Act, it shall then be lawful for any such society to submit the laws, rules, and regulations thereof to the court of quarter sessions for the borough or county where the land or buildings of the society shall be situated, together with the reasons so assigned by the said barrister or lord advocate as aforesaid; and the recorder or justices at such quarter sessions shall and may, if he or they think fit, order the same rules to be filed, notwithstanding such refusal as aforesaid; and such filing shall have the same effect as if the said barrister or lord advocate had certified as aforesaid. VI. Appeal to quarter sessions by any person assessed to any rate from which any society is exempted against decision of barrister, &c. granting certificate.— Provided also, that any person or persons assessed to any rate from which any society shall be exempted by this Act may appeal from the decision of the said barrister or lord advocate in granting such certificate as aforesaid to the said court of quarter sessions within four calendar months next after the first assessment of such rate made after such certificate shall have been filed as aforesaid, or within four calendar months next after the first assessment of such rate made after such exemption shall have been claimed by such society, such appellant first giving to the clerk or secretary of the society in question, twenty-one days previously to the sitting of the said court, notice in writing of his intention to bring such appeal, together with a statement in writing of the grounds thereof, and within four days after such notice entering into a recognizance before some justice, with two sufficient sureties, to try such appeal at and abide the order of and pay such costs as shall be awarded by the recorder or justices at such quarter sessions; and at such quarter sessions such recorder or justices shall, on its being proved that such notice and statement have been given as aforesaid, proceed to hear such appeal, according to the grounds set forth in such statement, and not otherwise, and, if the certificate of the said barrister or lord advocate shall appear to him or them to have been granted contrary to the provisions of this Act, shall and may annul the same, and shall and may, according to their discretion, award such costs to the party appealing or appealed against as he or they shall think proper, and his or their determin ation concerning the premises shall be conclusive and binding on all parties to all intents and purposes whatsoever. EXTRACT FROM The Militia Scotland (Storehouses) Act, 1854.—[17 and 18 Vict. cap. 106.] XXXVI. No place provided for the keeping of militia stores under this or any former Act, nor any buildings or premises appurtenant thereto, shall be liable to be valued or assessed to any county, burgh, parochial, or other local rates or assessments. EXTRACT FROM The Volunteer Act, 1863.-[26 and 27 Vict. cap. 65.-21st July 1863.] XXVI. Appointment of storehouses for arms. - -The commanding officer of a volunteer corps or administrative regiment, receiving any arms, ammunition, or other stores supplied at the public expense or by subscription, shall, subject to the approval of the lieutenant of the county to which the corps belongs, or in which the headquarters of the administrative regiment are situate (as the case may be) appoint a proper storehouse for the depositing and safe keeping of such arms, ammunition, or stores. Every such storehouse shall be free from all county, parochial, or other local rates and assessments. ACT OF PARLIAMENT ΤΟ * Exempt from rating Sunday and Ragged Schools.-[32 and 33 Vict. cap. 40.— 26th July 1869.] [PREAMBLE.] I. Sunday and ragged schools may be exempted from rates for relief of poor, &c. Every authority having power to impose or levy any rate upon the occupier of any building or part of a building used exclusively as a Sunday school or ragged school may exempt such building or part of a building from any rate for any purpose whatever which such authority has power to impose or levy: Provided, that nothing in this Act contained shall prejudice or affect the right of exemption from rating of Sunday or infant schools, or for the charitable education of the poor in any churches, district churches, chapels, meeting houses, or other premises, or any vestry rooms belonging thereto, or any part thereof, by virtue of the Poor Rate Exemption Act, 1833. II. Interpretation of terms.—A “Sunday school" shall mean any school used for giving religious education gratuitously to children and young persons on Sunday, and on week days for the holding of classes and meetings in furtherance of the same object, and without pecuniary profit being derived therefrom. A "ragged school" shall mean any school used for the gratuitous education of children and young persons of the poorest classes, and for the holding of classes and meetings in furtherance of the same object, and without any pecuniary benefit being derived therefrom except to the teacher or teachers employed. III. Extent of Act.-This Act shall not extend to Ireland. IV. Short title.-This Act may be cited as the Sunday and Ragged Schools (Exemption from Rating) Act, 1869. § 26 in part repealed by 38 & 39 Vict. cap. 17, § 122. EXTRACTS FROM Merchant Shipping Act, 1894.-[57 and 58 Vict. cap. 60.-25th August 1894.] direction of any of the general lighthouse authorities or of the Board of Trade EXEMPTION FROM RATES AND HARBOUR in carrying on those services, shall be DUES. exempted from all public, parochial, and local taxes, duties, and rates of every kind. DCCXXXII. Exemption from harbour dues.-All vessels belonging to or used by any of the general lighthouse authorities or the Board of Trade shall be entitled to enter, resort to, and use any harbours, ports, docks, or piers in the United Kingdom without payment of any tolls, dues, or rates of any kind.. EXTRACT FROM Education (Scotland) Act, 1897.-[60 and 61 Vict. cap. 62.-6th August 1897.] |