done or which might be made or done by the commissioners of stamps or the commissioners for the affairs of taxes, or any three of such commissioners respectively, shall be and be deemed to be as good, valid and effectual in the law to all intents and purposes as if made or done by the said commissioners of stamps or the said commissioners for the affairs of taxes, or any number of such commissioners respectively, under or in pursuance of any such act or acts as aforesaid; and all persons shall be subject and liable to the same pains and penalties for doing or omitting to do any act, matter or thing contrary to any rules, orders or regulations of the said commissioners of stamps and taxes, or any three or more of them, as such persons respectively would have been subject and liable to for doing or omitting to do the same acts, matters or things contrary to any rules, orders or regulations of the commissioners of stamps or the commissioners for the affairs of taxes respectively, under or by virtue of any act or acts in force at or immediately before the passing of this act: provided always, that where by any act or acts in force at or immediately before the passing of this act any act, matter or thing is expressly required or authorized to be done by any particular or prescribed number less than three of the said commissioners of stamps or of the said commissioners for the affairs of taxes, every such act, matter or thing, being done by such particular or prescribed number of the commissioners of stamps and taxes, shall be good, valid and effectual to all intents and purposes: and provided also, that all rules, orders and regulations heretofore made by the said commissioners of stamps or the said commissioners for the affairs of taxes respectively, in force at the time of the passing of this act, and which are not altered or varied by this act, or contrary to any of the provisions thereof, shall respectively remain and continue in full force and effect until the same shall be abrogated, annulled, altered or varied by the said commissioners of stamps and taxes. 10. And be it enacted, that all commissions, deputations, and appointments at any time heretofore granted to any officers of the commissioners of stamps or of the commissioners for the affairs of taxes, and in force at the time of the passing of this act, shall respectively remain and continue in full force and effect until the same shall be revoked or recalled by lawful authority; and the persons holding such commissions, deputations, and appointments shall have full power and authority to execute the duties of their respective offices and appointments, and to enforce all laws, regulations, pains, and penalties relating to the duties and revenues for which they have respectively been appointed, as fully and effectually to all intents and purposes as they might or could do before or at the time of the passing of this act; and all officers who at the time of the passing of this act hold their respective offices during the will and pleasure of the commissioners of stamps or of the commissioners for the affairs of taxes shall hereafter hold such offices subject to the will and pleasure of the commissioners of stamps and taxes, and all such officers shall be under the control and authority of the said commissioners of stamps and taxes, and shall be liable to the same pains, penalties, and punishments to be inflicted by the said last-mentioned commissioners as might heretofore have been inflicted upon them by the said commissioners of stamps or the said commissioners for the affairs of taxes respectively. 11. And be it enacted, that all bonds and securities to his majesty, or to the commissioners of stamps or the commissioners for the affairs of taxes, or to any officer or person in their respective employ, which have been heretofore given or entered into by any person or persons whatsoever, either as principals or sureties, for securing the due accounting for All commissons and appointments of officers under the commissioners of stamps and the commissioners for the affairs of taxes to re main in force. Bonds and securities to force, and to extend to the remain in duties under the care of the commis sioners of samps and taxes. Commissioners of the treasury may appoint distributors of stamps to be of the land and assessed taxes. or the payment of any duties or other monies under the care or management of the commissioners of stamps or of the commissioners for the affairs of taxes, or for the good conduct of any officer, clerk, or other person, or for any other purpose whatever relating to the said duties or any of them respectively, shall remain and continue in full force and effect until the conditions of such bonds or securities shall have been duly performed and fulfilled; and all such bonds and securities, and the conditions thereof respectively, shall be deemed and construed to extend and be applicable to the duties, matters, and things which under or in pursuance of this act are or shall be placed under the care or management of the commissioners of stamps and taxes; and wheresoever in any such bonds or securities as aforesaid, or in the conditions thereof respectively, or in any act or acts now in force, mention is made of the commissioners of stamps or of the commissioners for the affairs of taxes, or of any receiver or other officer of the duties or revenues under the care or management of the said commissioners respectively, the same, with reference to any act, matter, or thing to be done or performed after the passing of this act, shall be deemed and construed to apply to and to mean the commissioners of stamps and taxes, or the receiver or other officer of the duties or revenues under the care or management of such last-mentioned commissioners, as the case may be or require. 12. And whereas it would tend to reduce the expense of receiving and remitting the public revenue arising from the land and assessed taxes if the several persons who act as the distributors of stamps, or some of them, were also appointed to receive the said taxes, and it is therefore also receivers expedient to authorize the appointment of the said distributors of stamps to be also the receivers of the said taxes: be it therefore enacted, that from and after the passing of this act it shall be lawful for the commissioners of his majesty's treasury for the time being, or any three or more of them, to nominate and appoint, from time to time, such of the persons for the time being appointed to execute the office of a distributor of stamps in England as the said commissioners shall think proper to be officers or persons for the receipt of the land tax and of monies payable for the sale and redemption thereof, and the respective rates and duties of assessed taxes under the management of the commissioners for the affairs of taxes, within and for such counties, districts, and circuits of receipt as the said commissioners of the treasury shall from time to time authorize and direct; and it shall also be lawful for the said commissioners of the treasury to grant to the distributors of stamps appointed receivers as aforesaid such additional allowances by way of remuneration for executing and performing the additional duties imposed on them under this act, and for the expense of a clerk, as the said commissioners shall deem to be necessary. Receivers appointed under this act to give security. 13. And be it enacted, that every such distributor appointed a receiver under the authority of this act shall, if required by the commissioners of stamps and taxes, under the authority of the said commissioners of his majesty's treasury, give and enter into a bond or bonds to his majesty, his heirs and successors, either with or without sureties, as shall be directed by the said commissioners of stamps and taxes under the authority aforesaid, and in such penalty and with such condition as to the said last-mentioned commissioners shall appear necessary, or shall enter into or give such other security or securities as may from time to time appear to such commissioners right and proper for the due protection of the revenue; and all bonds so to be taken to his majesty under this act from such receivers respectively and their respective sureties shall be of the same force and effect, and such receivers and their sureties shall be respectively accountable and answerable, in the same manner as if such bonds were taken from receivers of taxes under the authority of any former act or acts in force. former acts to be applied receivers ap 14. And be it enacted, that all and every the powers, provisions, Powers and rules, regulations, and directions, penalties, liabilities, matters, and things, provisions of contained in and imposed by any act or acts now in force relating to the land tax, and to the sale and redemption thereof, and the rates and duties to and exeof assessed taxes, or to the office of a receiver-general, receiving-inspec- cuted by the tor, or other receiver answerable in the receipt of the exchequer, or which pointed under by law any receiver-general, receiving-inspector, or other receiver is this act. authorized, empowered, or required to do, execute, follow, and perform, shall continue to be in full force, and be observed, followed, practised, applied, and put in execution by and against the several officers or persons appointed for the receipt of the said taxes under this act, to all intents as if such officers or persons respectively were appointed receiversgeneral, receiving-inspectors, or other receivers under or in pursuance of any former act or acts relating to the said duties, and as if the same powers, provisions, matters, and things were severally repeated and reenacted by this act. 15. And be it enacted, that all bonds, bills, securities, and receipts whatsoever to be entered into with or given by the receivers to be appointed under the provisions of this act, and their respective sureties with relation to the said duties of land and assessed taxes respectively, shall be free from all stamp duty whatever, and no distributor of stamps appointed a receiver under this act as aforesaid shall in any case be liable to or charged with any stamp duty, fee, or gratuity on his commission, warrant, or other instrument to be obtained or had either on his first appointment or any renewed or succeeding appointment to be such receiver as aforesaid under this act, nor to any fee or gratuity for any matter or thing incident to the execution of his office, or for auditing or passing his accounts, either in his majesty's treasury, the office for taxes, or any office of the court or receipt of the exchequer. Bonds, comunder this act missions, &c. to be free from stamp duty and fees. 5 & 6 WILL. 4, c. 20. An Act to consolidate certain Offices in the Collection of the Revenues of [30th July, 1835.] c. 60. WHEREAS under and by virtue of an act passed in the last session of parliament, intituled "An Act to amend the Laws relating to the Land 4 & 5 Will. 4, and Assessed Taxes, and to consolidate the Boards of Stamps and Taxes," the several duties, matters, and things theretofore under the care and management of the commissioners of stamps and of the commissioners for the affairs of taxes respectively were placed under the care and management of one consolidated board of commissioners, called The Commissioners of Stamps and Taxes;' and whereas it is expedient that the receivergeneral of stamp duties in England should become and be also the receiver-general of land and assessed taxes, and that the said two several offices should be consolidated into one office, and the duties thereof be regulated in the manner hereinafter mentioned; be it therefore enacted by the king's most excellent majesty, by and with the advice and consent of the lords spiritual and temporal and commons in this present Offices of re- parliament assembled, and by the authority of the same, that from and ceiver gene ral of stamp duties and receiver general of land and assessed taxes consolidated into one office. Offices of ac countant and comptrollergeneral of stamp duties and comptroller of land and assessed taxes consolidated into one office. Powers and anthorities given by former acts to vest in the receivergeneral of stamps and accountant after the commencement of this act the person in whom the office of receiver-general of stamp duties in England shall be then vested shall, without any further or other authority than this act, become and be also the receiver-general of land and assessed taxes, and the said two several offices of receiver-general of stamp duties and receiver-general of land and assessed taxes shall be, and the same are hereby consolidated into one office, and such receiver-general as well as every other person who shall be at any time hereafter appointed to the said consolidated office, shall be termed "the receiver-general of stamps and taxes.” 2. And whereas it is expedient that the two several offices of accountant and comptroller-general of stamp duties and comptroller of accounts of land and assessed taxes in England should also be consolidated into one office; be it enacted, that from and after the commencement of this act the said two last mentioned offices shall be and the same are hereby consolidated into one office, and such consolidated office shall, without any further or other authority than this act, vest in the person in whom at the time of the commencement of this act the said office of accountant and comptroller-general of stamp duties shall or may be vested; and such person, as well as every other person who shall be at any time hereafter appointed to the said last mentioned consolidated office, shall be termed "the accountant and comptroller-general of stamps and taxes." 4. And be it enacted, that the said receiver-general of stamps and taxes shall have, use, and exercise all such powers and authorities as are now given to or vested in the receiver-general of stamp duties in England under or by virtue of any act or acts in force at the time of the passing of this act or otherwise howsoever; and the said accountant and comptrollergeneral of stamps and taxes shall have, use, and exercise all such powers taxes and the and authorities as are now given to or vested in the accountant and comptroller-general of stamp duties, under or by virtue of any such act or acts as aforesaid or otherwise howsoever, and all such powers and ral of stamps authorities shall be, and are hereby given to and vested in the said respectively. receiver-general of stamps and taxes and the said accountant and comptroller-general of stamps and taxes respectively, as fully and effectually, to all intents and purposes as if such powers and authorities, and all clauses, regulations, provisions, penalties, and forfeitures relating thereto respectively, were severally repeated and re-enacted in this act and made part thereof. and comptroller-gene and taxes All monies arising from stamp duties land and as sessed taxes to be paid or remitted to 5. And be it enacted, that all stamp duties and all monies from time to time collected or received for the land tax, or payable for the sale and and from the redemption thereof, and all the rates and duties of assessed taxes, and all compositions for assessed taxes and all other duties and sums of money whatsoever now or at any time hereafter, under the care or management of the commissioners of stamps and taxes, and which shall be colthe commis lected or received in any part of Great Britain, shall from time to time be paid or remitted by the several distributors of stamps and receiving inspectors of taxes, and other receivers of the said duties and monies respectively, or by the several remitters thereof to the said last mentioned commissioners, or to the said receiver-general of stamps and taxes, at such times, in such manner and under such rules and regulations as the said commissioners of stamps and taxes shall from time to time direct or Monies, &c. appoint; and all monies, drafts, bills, notes, or other orders or securities the receiver- for the payment of money which shall from time to time be received by general to be the said receiver-general for or on account of any of the duties, rates, and sioners or the receiver general of stamps and taxes. received by taxes aforesaid, or any of them, or otherwise for the use of his majesty, paid into the (except only so much thereof as the said receiver-general shall be autho- Bank of England to rized by the commissioners of stamps and taxes, under the sanction of the credit the commissioners of his majesty's treasury to retain for the public of the service,) shall be paid by the said receiver-general into the Bank of exchequer. England, and shall be transferred to the credit of his majesty's exchequer in such manner, at such times and under such rules and regulations as the commissioners of stamps and taxes, under the authority of the said commissioners of his majesty's treasury, shall from time to time direct or appoint, any thing in any former act or acts to the contrary thereof in anywise notwithstanding. 6 & 7 WILL. IV. c. 97. An Act for continuing and making perpetual the Duty on certain Offices 4 Will. 4, c. Most Gracious Sovereign, WHEREAS by an act passed in the fourth year of the reign of his present majesty, intituled "An Act for continuing to His Majesty until the Fifth Day of July One thousand eight hundred and thirty-five certain Duties 11. on Offices and Pensions, for the Service of the Year One thousand eight hundred and thirty-four, and to appropriate any Sums arising from the Redemption of the Land Tax," it was enacted, that the several and respective sums of money charged by virtue of an act passed in the thirtyeighth year of the reign of his majesty King George the Third, intituled “An Act for granting an Aid to His Majesty by a Land Tax to be raised 38 Geo. 3,c.5. in Great Britain, for the Service of the Year One thousand seven hundred and ninety-eight," upon any person or persons in respect of any public office or employment of profit, or any salaries, gratuitous bounty monies, rewards, fees, profits, perquisites, advantages, pensions, annuities, stipends, or yearly payments in the said act mentioned, and which were by the said act passed in the said thirty-eighth year of the reign of King George the Third directed, after the twenty-fifth day of March one thousand seven hundred and ninety-nine, to be ascertained, raised, levied, collected, and paid according to the directions of any act or acts to be passed for that purpose, and which sums of money and duties last-mentioned had been from time to time continued by divers acts of parliament, and were then in force, until the twenty-fifth day of March one thousand eight hundred and thirty-four, should be continued, and raised, levied, collected, and paid unto his majesty from the said twenty-fifth day of March one thousand eight hundred and thirty-four until the fifth day of July one thousand eight hundred and thirty-five: and whereas doubts have arisen whether the said respective sums of money and duties were continued by the said act passed in the fourth year of his present majesty's reign, and might lawfully be assessed, collected, or deducted after the said fifth day of July one thousand eight hundred and thirty-five: and whereas it is expedient that such doubts should be removed, and that such respective sums of money and duties should be continued and made perpetual: now we, your majesty's most dutiful and loyal subjects, the commons of the united kingdom of Great Britain and Ireland, in parliament assembled, do most humbly beseech your majesty that it may be enacted; and be it enacted by the king's most excellent majesty, by and with the advice and consent of the lords spiritual and temporal and com |