mitted to the receiver-general (g), the commissioners for taxes and the officers of the king's remembrancer (s. 181). The collectors must return in the schedules to the receiversgeneral (g) the amount of the land tax redeemed; and in Scotland such lands will be subject to a new yearly assessment according to the law and custom of that country (s. 180), unless in any place separately assessed the whole of the land tax has been redeemed, in which case the assessment will cease (s. 182).

Should any person, having an estate other than of inheritance, redeem the land tax out of his own property, the estate will be chargeable with the amount of the stock transferred or money paid, and a yearly sum by way of interest equal to the land tax redeemed; but reversioners are liable to the payment of the interest only from the time of their coming into possession; and where land tax is redeemed by reversioners, they are entitled to a yearly rent equal thereto until the estates vest in them (s. 123).

And where a tenant or lessee at rack rent is bound to pay the land tax, and it is redeemed by the person beneficially entitled to the rent, the amount redeemed will be considered as rent reserved (s. 126).

If a person redeem land tax on lands subject to a feefarm or annual rent, for which he would have been entitled to abate a proportion of rate under the act 38 Geo. 3, c. 5, he may continue to abate it (s. 127).

A right of appeal is given to persons aggrieved with respect to any question of preference or redemption, or any sale or mortgage relating to the redemption or purchase of any land tax, to the commissioners at the next petty sessions, if the consideration does not exceed 5007.; and in cases where the consideration exceeds 500l. stock to the Courts of Chancery or Exchequer in England, or the Courts of Session or Exchequer in Scotland, by petition in a sum(g) Now the inspector of taxes, see p. 39, ante.

mary way. If the appeal be to the commissioners, they may have the advice of counsel, and may award costs; but their order is final (s. 197).

Land tax commissioners being justices of the peace are commissioners for hearing appeals (s. 196).

Contracts for redemption will not be affected by any appeal from the assessments by which the tax was charged, unless it shall appear that the tax contracted for has been reduced within three years before the completion of the contract, in which case, if it shall appear on appeal to the commissioners that such reduction was fraudulently made, it may be revised (ss. 129, 130).

Contracts, assignments, copies of registry, certificates, transfers, letters of attorney and affidavits under any of the redemption acts, are also exempt from stamp duty (s. 173).

Notices required under the redemption acts left at the last or most usual places of abode of persons in Great Britain, or published in the London Gazette, if the persons be beyond seas, will be sufficient (s. 184).

Persons giving false evidence or swearing falsely are deemed guilty of perjury (s. 193); and persons forging, counterfeiting or altering any contract, assignment, certificate or receipt, are deemed guilty of felony (s. 194).

Actions or suits for anything done in pursuance of the redemption acts must be commenced within six months after the cause of complaint arose; and if the plaintiff be nonsuited or discontinue, or have judgment against him, the defendant is entitled to treble costs (s. 195).

Secondly. As to Contracts for Redemption by Trustees, Corporations, and Public Companies.-Trustees for charities, corporations and public companies, with the consent of any two of the commissioners for redemption, may apply personal property invested in the funds, or on mort

gage or other security, and directed to be laid out in the purchase of lands, in or towards the redemption of land tax, and also where lands are given upon particular trusts, and other property is given to be laid out upon the same trusts, may apply such other property in redemption of the land tax upon the limited lands, an order for the above purposes being obtained from the court having the control over the trust property, should it be under the direction of any court (ss. 41, 42); and in case the trust property should be insufficient for the redemption of the whole land tax charged upon any trust lands, the powers given by the act may be exercised for raising the deficiency, it being declared that the land tax when redeemed shall merge in the trust property (s. 46); where also they are authorized to invest property in the redemption of land tax, they may invest it in the purchase of land tax, and the amount as a fee farm rent will be settled subject to the same trusts (s. 159).

Again, when lands are settled for the benefit of any parish or place, the land tax may be redeemed out of the poor rates if the rents and profits of the lands be applicable for the benefit of the poor, and out of the church rates if such rents and profits be applicable to the repairs of any church or chapel, the approbation of two justices having been previously obtained for the purpose, and notice having been given of the intention to apply, and of the time and place of application for such approbation, on two Sundays during divine service in the church or chapel of the parish or place for the benefit of which the lands are settled (s. 46). So also trust property applicable to any charitable purposes for the benefit of any parish or place may be applied in the redemption of the land tax on lands settled for the benefit of such place, which lands will be charged with an annuity equal to the trust property so applied, such approbation being obtained and notice given as above expressed (s. 47).

The governors and directors of hospitals and other charitable institutions may in like manner apply any legacies, or voluntary donations given for the benefit of such hospitals and charitable institutions, in the redemption of the land tax charged thereon; and money may be given by will or otherwise for redeeming the land tax charged on any lands settled to any charitable uses (ss. 48, 50).

Where land tax is redeemed by any bishop or ecclesiastical corporation it will be considered as an additional yearly rent on the present and any future demises, and recoverable as such (s. 88). So also will land tax redeemed by corporations, companies, &c. payable out of copyhold, or customary lands held upon any lease (s. 89).

Thirdly. Joint-tenants, Coparceners, or Tenants in Common, may not only redeem the land tax charged upon the joint property, but each may redeem the tax charged upon his own proportion; and, in the latter case, should a partition be afterwards made, the lands which upon such partition may be allotted to the person who has redeemed his land tax will, immediately upon such partition being completed, be altogether exonerated from land tax (s. 39). Should one redeem not only his own proportion but the proportion of others, the lands of the others will be chargeable with so much stock, or so much money as would have been sufficient to have redeemed their proportions, and a yearly sum by way of interest (s. 124), which interest will be payable at the times the land tax was when redeemed (s. 125).

Fourthly. The Governors of Queen Anne's Bounty, and the Trustees of Property given for the Benefit of poor Clergy, may apply any part of their trust funds either in the redemption of the land tax charged upon any living or livings, or in purchasing land tax for augmenting livings;

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and where land tax is so purchased it will issue as a feefarm rent out of the lands whereon the same was charged at the time of the purchase, and be annexed to the living (s. 161).

Gifts of land tax redeemed are valid notwithstanding the statutes of mortmain (s. 162).

5thly. Guardians and Trustees may transfer stock standing in the names of infants or married women, or jointly with themselves, for the redemption of land tax (s. 128).

SECTION 2.

As to the Sale and Mortgage of Lands for the Purposes of Redemption.

Very extensive powers are given by the acts for redemption to enable parties to raise monies by sale and mortgage of lands for the purposes of redeeming and purchasing land tax, and these will now be considered in the same order as the provisions already discussed relative to contracts simply for redemption, reserving for a separate section some of the principal enactments, which relate alike to all persons and bodies effecting sales or incumbrances for the purposes of redemption.

First, then, all persons, other than corporations, public companies, or trustees for charitable or other public purposes, tenants at rack rent, and tenants holding under the crown, or Duchy of Lancaster or Cornwall, possessed or entitled beneficially in possession to the rents and profits of but who have not the absolute interest in the lands; and also persons in actual receipt of and beneficially entitled to the rents of any lands granted to them, or any former owner thereof, for any beneficial lease, or demised by copy of court roll for life or lives, or years absolute, may sell,