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New Statutes effecting Alterations in the Law. thereon or affixed thereto shall be received or amend the Statutes relating to the Assessment filed or be used in relation to any proceeding and Collection of County Rates in England in the High Court of Admiralty, or be of any and Wales,” it was, among other things, pro, validity for any purpose whatsoever, unless or vided, that from and after the passing of the said until the same shall have a stamp impressed Act it should be lawful for the justices of the thereon or affixed thereto in the manner di- peace, in any county in England and Wales, in rected by such order : provided always, that if General or Quarter Sessions assembled, to ap. at any time it shall appear that any such docu- point any number of justices, not exceeding 11 ment which ought to have had a stamp im- in number nor less than five, to be a Committee pressed thereon or affixed thereto has, through for the purpose of preparing a basis or standmistake or inaulvertence, been received or filed ard for the assessing of county rates, and that or used without having such stamp impressed it should be lawful for the justices of the peace thereon or affixed thereto, the Judge of the assembled at their General or Quarter Sessions said Court may, if he shall think fit, order that to order and direct a fair and equal county rate a stamp, not exceeding in value four times the to be made according to the basis or standard amount of such original stamp, shall be im- for the time being in force : and whereas there pressed thereon or affixed thereto; and there are divers boroughs not being within the proupon, when the proper stamp shall, in compli. visions of the Municipal Corporation Acts in ance with such order, have been impressed on which borough rates in the nature of county such document or affixed thereto, such docu- rates have heretofore been made under the ment, and every proceeding in reference there- various Acts repealed by the said Act of the 15 to, shall be as valid and effectual as if such & 16 Vict. c. 81, and which boroughs have not stamp had been impressed thereon or affised as many as five justices of the peace : and thereto in the first instance.
whereas doubts have arisen whether since the 21. If any officer of the High Court of Ad. passing of the said Act of the 15 & 16 Vict. c. miralty, or other person, shall do or commit 81, a rate in the nature of a county rate can be or connive at any fraudulent act or practice in made in such boroughs by reason of the want relation to any stamp to be used under the of a sufficient number of justices: and whereas provisions of this act, or to any fee or sum of it is expedient to remove such doubts, as also money to be collected or which ought to be to amend the law in respect to the making of collected by means of any such stamp, or if any such rates in the said boroughs : be it therefore such officer or person shall be guilty of any enacted as follows: wilful act, neglect, or omission in relation to 1. From and after the passing of this Act it any such stamp or fee as aforesaid, whereby shall and may be lawful for the justices of the any fee or sum of money which ought to be peace in any borough not being within the collected shall be lost, or the payment thereof provisions of the Municipal Corporation Act, evaded, every such officer or person so oftend- and not being liable to contribute to any county ing may be dismissed from his office of em- rate, from time to time to make and levy within ployment by the Judge of the said Court. their borough a borough rate in the nature of a
22. It shall be lawful for the Commissioners county rate for defraying any expenses incurred of her Majesty's Treasury, on the recommenda- before the passing of this Act, and which may tion of the Judge of the High Court of Adini hereafter be incurred for all or any of the pur, ralty, to order to be paid to any person now or poses defined in the Municipal Corporations' hereafter holding any office or employment in Act, 1835, as purposes for which a borough the said Court, who shall be amicted with rate may be levied, and for that purpose the some permanent infirmity disabling him from justices of such borough and all persons actthe due execution of his office, or shall be ing under their authority shall, within their desirous of resigning the same, a superannua- borough, have all the powers and protection tion or allowance ; and in ascertaining and which were given to justices of the peace by awarding the amount of such superannuation virtue of the Act made in the 55 Geo. 3, in the or allowance the same Commissioners shall said Municipal Corporations' Act mentioned, proceed according to the principles laid down and all powers given to lown councils by any in the Act of the 4 & 5 Wm. 4, c. 24. Acts since passed concerning the making and
23. Except where it shall be otherwise ex- levying of horough rates in boroughs being pressed, the provisions of this Act shall apply within the Municipal Corporations Act, 1835, to all instance, prize, and other matters, suits, or as near thereto as the nature of the case will and proceedings of which the High Court of admit: provided always, that such borough Admiralty may legally take cognizance. justices shall not be empowered to hear or de
termine any appeal against any such rate; and BOROUGH RATES.
if any person shall think himself aggrieved by 17 & 18 Vict. c. 71.
any such rate, it shall be lawful for him to ap
peal to the recorder of the borough in which An Act to amend the Law concerning the such rate has been made, or in case there shall
making of Borough Rates in Boroughs not be no recorder within such borough, then to within the Municipal Corporation Acts. the justices at the next Court of Quarter Ses
[31st July, 1854.] sions for the county within which such borough Whereas by an Act of the 15 & 16 Vict. c. is situate, or whereunto it is adjacent, and such 81, intituled “ An Act to consolidate and recorder or justices respectively shall have
New Statutes effecting Alterations in the Law.– New Order in Lunacy. power to hear and determine such appeal, and good faith under such circumstances should to award relief in the premises as in the case be invalidated : Be it therefore enacted, as of an appeal against any county rate : and all follows :sums of money levied in pursuance of such 1. No deed which has been acknowledged borough rate shall be paid orer to the treasurer or which shall hereafter be acknowledged by a of the borough for the time being, and he ap- married woman before a Judge of one of the plied by him for the purposes for which the Superior Courts of Westminster, or a Master same are applicable as hereinbefore-mentioned. in Chancery, or before two of the Perpetual
Commissioners or two Special Commissioners ACKNOWLEDGMENT OF DEEDS BY MAR- appointed as by the said Act is required, shall RIED WOMEN.
be impeached or impeachable at any time after
the certificate of such acknowledgment has 17 & 18 Vict. c. 75.
been filed of record in the Court of Common The preamble recites 3 & 4 Wm. 4, c. Pleas at Westminster, by reason only that such 74.
Judge or Master in Chancery, or such ComAcknowledgment of deeds not impeach- missioners, or either of them, was or were in
terested or concerned, either as a party or able by reason only of party before whom same was taken being interested ; s. 1.
parties, or as attorney or solicitor, or clerk to
the attorney or solicitor of one of the parties, Staying proceedings for quashing certifi- or otherwise, in the transaction giving occasion cate of acknowledgment; s. 2.
for such acknowledgment. Court of Common Pleas may make rules 2. Provided, that if any proceeding institutfor preventing Commissioners who are in- ed before the 13th day of July, 1354, in the terested from taking acknowledgments ; s. said Court of Common Pleas, for the purpose
of quashing or taking off the file of records of the said Court any certificate of an acknow
ledgment of a deed by a married woman, on The following are the Title and Sections the ground that such Judge or Master in of the Act:
Chancery, or either of such Commissioners, An Act to remove Doubts concerning the due was interested or concerned as atoresaid, shall
Acknowledgment of Deeds by Married Wo be pending at the passing of this Act, it shall men in certain Cases. [7th August, 1854.1 be lawful for the said Court to proceed with
and dispose of the same as if this Act had not Whereas by the Act passed in the Session passed, except that if the said Court shall be of Parliainent holden in the 3 & 4 Wm. 4, c. satisfied that any person or persons acting 74, "for the Abolition of Fines and Recoveries, bona fide has or have been induced by the and for the Substitution of more simple Modes terms of the order made by the said Court in of Assurance,” it is provided that every deed Hilary Term, 1834, to acknowledge, or to acto be executed by a married woman for any of cept a title depending on the acknowledgment the purposes thereof, except such as may be of, any deed or deeds before Commissioners, executed by her in the character of protector one of whom may have been interesteıl or confor the sole purpose of giving her consent to the cerned as aforesaid, the said Court may refuse disposition of a tenant in tail, shall
, upon her to permit the certificate to be quashed or taken executing the same or afterwards, be produced off the file on such terms as to the payment of and acknowledged by her as her act and deed costs and expenses as the said Court shall before a Judge of one of the Superior Courts think fit to make. at Westminster, or a Master in Chancery, or 3. The Court of Common Pleas may from before two of the Perpetual Commissioners or time to time make any rules which to them two Special Commissioners to be respectively may seem fit for preventing any Commissionappointed as therein provided, and a certificate ers interested or concerned as aforesaid from of the taking of such acknowledgment is there- taking any acknowledgment under the said by directed to be lodged with some officer of recited Act, anything herein contained to the the Court of Common Pleas at Westminster, contrary notwithstanding, so nevertheless that who is directed, after satisfying himself that no such rule shall make invalid any acknowthe requisitions of the said Act have been com- ledgment after the certificate shall have been plied with in manner therein mentioned, to filed of record as aforesaid. cause the said certificate to be filed of record in the said Court of Common Pleas; and
NEW ORDER IN LUNACY. whereas it is apprehended that deeds executed by married women under the provisions of the said Act may be liable to be invalidated by the
CHANCERY FOLIos. circumstance that the Judge, or Master in
July 3rd, 1854. Chancery, or one or both of the Commis
I, Robert MONSEY, Baron Cranworth, sioners, taking the acknowledgment, may be Lord High Chancellor of Great Britain, inor may have been interested or concerned, trusted, by virtue of her Majesty the Queen's either as a pariy or otherwise, in the transac- Sign Manual, with the care and commitment tion giving occasion for such acknowledgment, of the custody of the persons and estates of and it is not expedient that deeds executed in persons found idiot, lunatic, or of unsound
that is to say
300 New Order in Lunacy. Review : Bourdin's Exposition of the Land Tax. mind, do with the advice and assistance of the wise, are unable to present similar increase in Right Hon. Sir James Lewis Knight Bruce, value, maintain nearly the original rate of reand the Right lon. Sir George James Turner, partition of their quota. It is thus that such the Lords Justices of the Court of Appeal in places as Liverpool, Manchester, Preston, Bath, Chancery; also being intrusted as aforesaid, Brighton, &c., now contribute a rate from one and hy virtue and in exercise of the powers or farthing to one penny in the pound only, when authorities in this behalf vested in me by the others pay a shilling pound rate ; and that in Lunacy Regulation Act, 1853, and of every the metropolitan districts of St. Paul's, Covent other power or authority, in anywise enabling Garden, St. Mary-le-Strand, and St. Ann's, me in this behalf, order and direct as follows, and others, the assessment varies from one to
two shillings in the pound, and upwards ; From and after the 5th of July, 1854, all whilst the quotas of St. Pancras, Marylebone, office copies and other copies of proceedings, and Paddington, may be levied at a less rate and documents in matters in lunacy, shall be than one penny. The quotas of land tax being counted and charged for after the rate of 72 no longer subject to revision, as when the words per folio, and where such copies or any tax was voted annually, the revenue is excluded portion thereof shall comprise columns con- from deriving any benefit from the improving taining figures, each figure shall be counted condition of the property liable to the duty in and charged for as one word.
And he subsequently adds that-
“ Although the quotas upon parishes cannot
be varied, they are to be yearly raised in such NOTICES OF NEW BOOKS. parishes by an equal pound rate upon all the
lands, &c., therein; and, were this statutory An Exposition of the Land Tax, its As- by many parishes would be materially lessened.
provision duly carried out, the rate now paid sessment and Collection ; and the Rights It should be remeinbered, however, that the and Advantages conferred by the Re- superintendence of the Government in raising demption Acts. By Mark B. BOURDIN, the land tax is restricted to the obiaining of the of the Inland Revenue Office, Somerset full amount of the sum in charge upon the House. London: T. F. A. Day. 1854. parishes, &c., the assessment of the tax upon
individuals, being intrusted to the district ComTue unequal pressure of the land tax on missioners, and the officers they may appoint; different localities hus lately been the sub- as the law assumes, that from their local know. ject of loud and just complaint; but it ap- ledge, they possess the readiest means both of pears that the enactments bearing upon it, fairly portioning the rate, and of equitably adwere not sutticiently considered when the justing any dispute between the contributors. applications were made to the Court of At the time when the land tax was voted yearly, Queen’s Bench, to compel the Commis: this duty was rendered sufficiently easy, by the sioners of certain districts to make new annual Acis; but, since the passing of the
full and explicit directions coniained in the assessments. The present concise work by Land Tax Redemption Act, and the several Mr. Bourdin has been very opportunely Statutes which followed, for altering and fa. published, and furnishes very valuable in- cilitating the operation of that measure, and formation on the subject. If the Superior for amending the mode of levying the tax: the Courts can afford no redress, an appeal must due execution of the provisions now in force, be made to Parliament, and the Author's imposes considerable trouble and research on labours will usefully aid in the amendment
all upon whom it devolves.” of the law.
From the passing of the first Land Tax It seems to have been overlooked that Acts till the year 1798, the tax was voted the Land Tax Redemption Act of 1798 annually, and the amount to be raised and rendered the quota payable by the several the rate was fixed for the year. The towns and places in Great Britain a fixed Author observes that, and perpetual charge; and Mr. Bourdin justly observes
“In the year 1798, the usual Act was passed
for granting the Land Tax for the service of "That many towns and parishes which in that year. "This Act, the 58 Geo. 3, c. 5, dithat year might have been paying a quota of recten the sum of 1,989,6731, to be raised in tax proportionate to the then annual value of England and Wales, and fixer the contingent the land, &c., within their limits, would at the for Scotland at 47,95 il, which sum was the present day, by reason of their increased wealth l amount paid by that country since the Union. and extent, be contributing a sum far in- ' In accordance with the established practice, adequate to the ratio of their imodern value. the Act mentioned the quotas to be set upon On the other hand, parishes which, half a counties and certain divisions, to varıls raising century ago, were populous and flourishing, the amount to be paid in England and Wales, and, by their accidents of situation or other- and required that such quotis should be still Review : Bourdin's Land Tax.--Deposits on Sales of Estates by Auction. 301 levied within the several divisions and subdi- by redemption was thus balanced by a proporvisions, in proportion to the sums respectively tionate cancellation of capital stock. The assessed thereon by the Act 4th William and small excess of one-tenth was imposed for the Mary: The quota for Scotland was also to be purpose of defraying the expense of conductraised according to the proportions specially ing the measure, but since 1798 this extra named in the Act.
tenth has far exceeded, in the aggregate, the “ Before this time, however, the principle of total amount of expense incurred. As the assessment observed under the first Land Tax above mode of providing the consideration for Acts had been widely departed from. Personal the redemption of the Land Tax was found inestate, which it was evidently intended should convenient in cases where the tax redeemed contribute the larger share of the annual quota was of small amount, a provision was inserted granted,' had been gradually relieved from in an Act passed a few months later, empowerassessment and to such an extent, that in ing persons whose Land Tax did not exceed 1793, the proportion of the quota borne by 25/. per annum, to redeem the same by paypensione, officers, and personal estate together, ment of so much money as would purchase amounted only to 150,0001., whilst lands, the like amount of Stock they must have transtenements, and other property contributed the ferred, had they elected to effect their redempremainder.
tion by such transfer of Stock. " In the month of June of this year, Mr. "The option to redeem by a inoney payment, Pitt produced his scheme for the redemption which was restricted by this Act to persons of the Land Tax, which was brought into who did not redeem a higher amount of Land operation by the Act 38 Geo. 3, c. 60. The Tax than 251., was finally extended by the 53 object of this measure was to diminish the Geo. 3, c. 123, to redemptioners of any sum of pressure of the public debt in the market by Land Tax, however large in amount. By the causing the absorption of a large amount of 16 & 17 Vict. c. 74, the above mentioned terms stock. In order to carry out the plan, the were reduced by 171. 108. per cent. in the Land Tax, which by the assessment of the amount of the Stock or money consideration.” current year was charged upon the several counties, ridings, stewartries, cities, boroughs,
The Author's publication may assist in cinque ports, towns, and places in Great obviating some of the irregularities of local Britain, in respect of lands, tenements, and assessment; but we apprehend any general hereditaments, was made perpetual upon such relief against this great grievance must be counties, ridings, &c., subject to redemption ; sought for at the hands of the Legislature. and the quotas thus rendered a fixed charge Our present ingenious and expert Finance have been therein levied (minus the redeemed Minister might, if he were so minded, reportion thereof), from the passing of such Act model the tax, and whilst he did justice to the present time.”
to all parties, in no small degree beneMr. Bourdin explains in one of his notes fit the public revenue. We are aware that that
the task is not free from serious difficul* The consideration to be given for the re
ties, and inai various classes of interests demption of any Land Tax was so much Stock will have to be considered; but ultimately in either of the Three per cent. Consolidated we doubt not that what is substantially or Reduced Bank Annuities as would yield a right may be accomplished, if not immedidividend exceeding the amount of such Land ately, within a reasonable period. Tax by one-tenth part thereof. Supposing the not be for ever endured that one part of amount of the Land Tax sought to be re- the Metropolitan District should be comdeemed was 101. ; stock sufficient to produce 111. pelled to pay 28. or more in the pound, per annum was required-viz., 3361, 138. 4d., and such stock was to be transferred to the and other parts in the same county less account of the Commissioners for the Reduc- than a penny ! tion of the National Debt. As the Land Tax, when levied and paid into the Exchequer, was applied in part liquidation of the interest of the
DEPOSITS ON SALES OF ESTATES debt, the annual amount lost to the revenue
INCORPORATED ! "Lord Loughborough in delivering judg,
LAW SOCIETY. ment in the case of Astle v. Grant (2 Dougl. 722), remarked of the Land Tax, 'this tax,
Tue attention of the Council of the Soalthough commonly called a Land Tax, is not ciety has been directed to the present praein its nature a charge upon the land. It is a tice in London, of making deposits on the charge upon the faculties of men estimated sale of property by auction payable into the first according to their personal estate, secondly hands of the auctioneer, to be held by him by the offices they hold, and lastly by the land until the sale be completed or abandoned. in their occupation. The land is but the mea. sure by which the faculties of the persons taxed
The Council having considered this imare estimated.""
portant matter, have arrived at the convic
302 Deposits on Sales of Estates by Juc!ion.-Enfranchisement of Copykolds. tion that i change is necessary; that the party to granting the leases under the licences
to druise? present castuan of requiring the deposit t od mis ve retained !;; the auctioneer should
I will put a case, which recently occurred, in actual fractice, in this inanor.
In 1823, Jonger be folloir'd; and that it would be Mr. 17. Bradshaw purchased of Mr. Tyera advisable, oa the sale of property by alic- several plots of land for 2,2681., which were tion, that a condition to ilie following effect then let at 25/. a year. In December he was be adopted, namely:
admilted, and on the 25th of March, 1924, a “ That all deposits on account of pur- general licence to demise was granted to lease chase money on sales of estates by auction to any person for any term not exceeding so in London, be paid to the auctioneer, who years from thence, and it was then arranged shall immediately after the sale pay the that the fines should during the term be as. same into a bank, to be named by the sessed at 801. rent, and a fine of 41. was paid
to the duchy for such license. That property vendor in tlie conditions of sale, in the has since been covered with buildings, and joint names and subject to the joint order leases liave been granted on the faith of the of the rendor and purchaser, or their no- license; the aggregate rents being no less than *minees, and at the vendor's risk.”
1,0661, a year; the annual rent exceeding The adoption of this course will enable 3,300!. Will it be avowed by “ Fair Play” that the parties to place the money in a bank a fine of 0.6001. would, against all conscience. where interest is allowed, or to invest it in be demanded on a change of tenancy, being Exchequer bills or stock, or to effect any
two years rack-rent?
It is by no means foreign to the present other arrangement respecting it, that may subject to state that in the adjacent manor of be mutually desired for making the deposit Lambeth, lelonging to the Archbishop of safe and productive. In such cases the in. Canterbury, in right of his see, his Grace, or terest would belong to the party ultimately rather the Ecclesiastical Commissioners take, entitled to the deposit.
with the entire sanction of the Copyhold ComExtracted from the Minutes of Proceed- nissioners three and a balf year's annual ings.
ground rent for enfranchisement, and never
give a refusal; and in order that his Grace By order of the Comcil.
i might be enabled to bind his successor in the R. VAUGHAM, Secretary.
see, to the validity of building leases for long Law Society's Hall, Chancery Lane,
terms of years, under licences to demise 3rd August, 1854.
granted by the steward, an Act of the Legis. [We are informed that the practice of lature was passed (6 Geo. 4, c. 47); binding leaving the deposits on sales in the hands the see to accept fines on future admissions, of auctioneers does not exist in the country. ing leases, an affidavit being previously made
according to the rents reserved on such buildThe deposits are either paid to the vendor's by his Grace's surveyor (the bailift of the solicitor or a banker, or invested in the manor), that such rents were fair and reasonjoint names of the vendor and purchaser. able. Whether it might not be decorous for Ed.]
the council of the duchy, as representing the
heir to the throne, to follow an example so ENFRANCHISEMENT OF COPY. excellent, and to act upon it, I shall not disHOI,DS.
I may, however, observe, that by the 7 & 8 Vict. c. 65, 8. 25, full power is given to his royal highness to grant licences to demise
for ninety-nine years, in which was to be exTo the Editor of the Legal Observer.
pressed the sum which during the term, might SIR-I confess I am not one of those who be considered as the annual value, for assesshave arrived at the hasty conclusion of Fair ing the fines during the term, upon the adPlay,” that the petition of the copyholders (Legal mission of any new tenant to the property imObserver, June 17), manifests either “passion, proved or built upon. Surely after such a prejudice, unfairness, or injustice." “R. L.'s” | legislative enactment, and such a licence to reply in your Number of 29th July, most con- demise, it is difficult to see how the lord would clusively disproves the gratuitous and unfair be deprived of a material portion of his rights, assertion. À professional gentleman writes as alleged. It is very well to say, Let the on its perusal, “: I unhesitatingly say that the tenant refuse to pay the fines, but it is well writer is ' OUT or Court.'' Neither can I known that the steward, contrary to every discover anything approaching ill humour. principle of law, peremptorily and illegally reThat he has justice and equity on his side can- fuses to admit until such fines are paid, and not be gainsaid.
for payment of which it is incumbent, on To allege, as “ Fair Play" reiterates in your the steward to name a distant day. And even Number of 5th August, that the lord is enti- assuming such admittance took place on pay, tled to fines on the improved value of land, let on ment of fees and stamp duty, which are all building leases, is begging the whole question. that can be demanded previously thereto, what Is, or is not, the lord at least a consenting loyal subject would venture to go to law with
MANOR OF KENNINGTON,