be contained in any future acts of closing any commons, waste lands wnship or places in England or owers, clauses and directions shall lied and exercised with respect to ade in lieu of any fee farm rents me deeds of sale, which, previous heretofore granted under the royal ein named to be commissioners for , were intended to have been exee persons named in such commisits for life or other persons having commissioners, to make such sales, mmissioners; and difficulties have le of confirming titles under such edient that a discretionary power or the affairs of taxes of confirming age or grant that may for the same ore further enacted, that upon proffairs of taxes, or any two of them, t that have been executed by any erson or persons having authority for the time being to make any consent and approbation of two or being appointed by and under the sale, mortgage or grant have not ly, had app ing and sealing suc or grant so to be any execution ther reason of any such 23. And be it f entered into for th have been entered the purpose of rais of such land tax, a under the powers any of them, or by hereditaments com be lawful for the them, to rescind an tax; and thereupon such orders and giv re-transfer of any s been previously tra tract; and the gove missioners for the re general in England respectively apperta rescinded, make, an re-transfer or re-pay 24. And wherea and registry of dee pursuant to the di demption of the la 57 GEO. 3, c. 100. been executed by the commissioners, whose consent was necessary to the validity thereof respectively, it shall be lawful for the said commissioners for the affairs of taxes or any two of them, on their being satisfied that such deeds of sale, mortgage or grant would have been authorized and available under the powers and provisions of the said acts or some of them, if two of the commissioners for the time being acting by virtue of the royal sign manual had been parties to and executed the same, to sign and seal such deeds of sale, mortgage and grant, and to cause such indorsements to be made on such deeds respectively, as the said commissioners for the affairs of taxes may, under the circumstances of the case, think necessary or proper for showing their assent to and confirmation of such sales, mortgages or grants; and all such deeds of sale, mortgage or grant which shall be so signed and sealed by the said commissioners for the affairs of taxes, or any two of them, and upon which any such indorsement shall be made, shall be and the same are hereby respectively ratified and confirmed from the respective periods at which such sales, mortgages or grants were respectively intended to take effect, and the same shall be from such respective periods as valid and effectual in the law, and be considered as conferring upon the respective purchasers or mortgagees of the lands and hereditaments therein respectively comprised, or upon the respective grantees of any rent charges, and all persons claiming by, from, through, under or in trust for them respectively, as good a title to the lands or hereditaments sold or mortgaged, or to the rent charges granted, as if two of the commissioners for the time being acting under the royal sign manual, and who would have been competent under the acts for the time being to consent to such sales, mortgages or grants respectively, had approved of and consented thereto respectively, by signing and sealing such deeds respectively; and no deeds of sale, mortgage or grant so to be confirmed, shall require any stamp duty by reason of any execution thereof by the commissioners for the affairs of taxes, or by reason of any such indorsement to be made thereon as aforesaid. 23. And be it further enacted, that where any contract shall have been entered into for the redemption of any land tax, and any contract shall have been entered into for sale of any lands or other hereditaments for the purpose of raising money to complete the contract for the redemption of such land tax, and it shall appear that such contract for sale cannot, under the powers and authorities of the land tax redemption acts, or any of them, or by reason of some defect in the title to the lands or other hereditaments comprised in such contract for sale be completed, it shall be lawful for the commissioners for the affairs of taxes, or any two of them, to rescind and declare void such contract for redemption of land tax; and thereupon it shall be lawful for the said commissioners to make such orders and give such directions as they shall think proper for the re-transfer of any stock or the re-payment of any money that may have been previously transferred or paid in pursuance of such rescinded contract; and the governor and company of the Bank of England, the commissioners for the reduction of the national debt, and the several receiversgeneral in England, and collectors in Scotland, to whom the same may respectively appertain, shall, upon a certificate of such contract being so rescinded, make, and they are hereby respectively required to make, such re-transfer or re-payment accordingly. 24. And whereas it is expedient to make provision for the inrolment and registry of deeds which have not been duly inrolled or registered pursuant to the directions of the several acts passed relating to the redemption of the land tax, be it therefore further enacted, that all deeds Informal veyances confirmed. required by the said acts or any of them to be inrolled or registered shall be valid and effectual, although the same should not have been or shall not be inrolled or registered within the periods prescribed by the said acts respectively, provided the same shall have been inrolled or registered before the passing of this act, or shall be inrolled or registered within twelve calendar months after the passing thereof; and that in case any such deeds shall not be inrolled or registered within twelve calendar months after the passing of this act, or any deeds hereafter to be executed under the powers of the said acts or any of them, or of this act, shall not be inrolled or registered within six calendar months after the execution thereof respectively, it shall be lawful for any two or more of the commissioners for the time being for the redemption and sale of the land tax, if they shall think fit, upon the production of any such deeds, to order the same to be inrolled or registered; and that all deeds to be inrolled or registered pursuant to any such order shall be as valid and effectual as if the same had been inrolled or registered within the periods prescribed by the said acts or by this act; and that all conveyances made subsequent to any deeds already inrolled or registered, or to be inrolled or registered under this act, and depending in point of title on such deeds, shall be of the same effect as if such deeds had been inrolled or registered on the day of the date thereof; nevertheless without prejudice to the validity of any assurances heretofore made or hereafter to be made to correct or supply any defects arising from the want of such inrolment or registry. 25. And whereas for the purpose of redeeming or purchasing land tax, sales and con- or of raising money for reimbursing the stock or money previously transferred or paid as the consideration for redeeming land tax, or for purchasing assignments of land tax, or for some other purposes for which lands and hereditaments were authorized to be sold under the powers and provisions of the acts heretofore passed relating to the redemption and sale of the land tax or some of them, some sales of lands and other hereditaments have been made, the titles to which, as derived under such sales, may be considered void or voidable, or liable to be impeached at law or in equity, or be liable to objections calculated to impede the free alienation thereof; now be it further enacted, that all sales made and all conveyances executed of lands or other hereditaments sold for the purpose of redeeming or purchasing land tax, or for raising money as hereinbefore is mentioned, provided such conveyances shall appear to have been executed under the authority and with the consent and approbation of the respective commissioners for the time being authorized to consent to sales made under the powers of the said acts respectively, or any of them, shall be and the same are hereby ratified and confirmed from the respective periods at which such sales and conveyances were respectively made and executed, and the same shall be from such respective periods valid and effectual, and be considered as conferring upon the respective pur chasers of the lands and hereditaments therein respectively comprised, and all persons claiming by, from, through, under or in trust for them respectively, a good and valid title both at law and in equity to such lands or hereditaments, to all intents and purposes whatsoever; any thing in the said acts, or any law or custom to the contrary notwithstanding. 26. [Proviso for persons injured, &c. by sales.]-Expired. Powers of acts respecting the redemption of the land tax applied to this act. 27. And be it further enacted, that all and every the powers and provisions contained in any acts in force at the time of the passing of this act touching the redemption and sale of the land tax, shall be severally applied and construed in like manner as if the same powers and provisions had been contained and re-enacted in this act. 3 GEO. 4, c. 88. 3 GEO. IV. c. 88. An Act to amend the Laws relating to the Land and Assessed Taxes, and to regulate the Appointment of Receivers-General in England and Wales. 5. And be it further enacted, that the several and respective persons who for the time being shall be commissioners for putting in execution the acts relating to assessed taxes, and to the land tax respectively, shall be commissioners for putting in execution this act, and the powers herein referred to or contained, in all and every the respective counties, ridings, divisions, shires, and stewartries, cities, boroughs, cinque ports, towns, and places in Great Britain; and the several collectors, surveyors, inspectors and inspectors-general for the time being, appointed or to be appointed to put into execution the said acts, shall respectively be collectors, surveyors, inspectors and inspectors-general, to put in execution this act, within the limits of their respective divisions, districts and places, to which they are or shall be appointed; and the said commissioners and others before-mentioned are hereby empowered and required to do and perform all things necessary for putting this act into execution, in the like and in as full and ample a manner as they or any of them are or is authorized to put in execution the said acts, and all and every the powers and authorities, methods, rules, directions, penalties, forfeitures, clauses, matters and things contained in any of the said acts (except where such provisions are varied, or other provisions are substituted by this act,) shall in collecting, levying and accounting for the said duties and monies respectively, be severally and respectively duly observed, practised and put in execution throughout Great Britain in relation to all and every the duties and monies aforesaid, as fully and effectually to all intents and purposes as if the same powers, authorities, methods, rules, directions, penalties, forfeitures, clauses, matters and things were particularly repealed and reenacted in the body of this act and applied to all and every of such duties and monies as aforesaid, as part of the provisions of this act. of clerk to be under the provisions of assessed tax the land tax to acts. 6. And be it further enacted, that from and after the twenty-fifth day of Appointment March, one thousand eight hundred and twenty-two, every appointment of clerk to the commissioners for executing the acts relating to the land tax, shall be made for the term and under the rules and regulations for the appointment, continuance and removal of a clerk to the commissioners for executing the acts relating to the assessed taxes, as is provided by an act passed in the forty-third year of the reign of his late majesty King George the Third, intituled "An Act for consolidating certain of the Provisions contained in any Act or Acts relating to the Duties under the 99. Management of the Commissioners for the Affairs of Taxes, and for amending the same." 43 Geo. 3, c. 6 GEO. IV. c. 9. An Act for continuing to His Majesty for One Year certain Duties on Most Gracious Sovereign, WE, your majesty's most dutiful and loyal subjects, the commons of the united kingdom of Great Britain and Ireland in parliament assembled, towards raising the necessary supplies to defray your majesty's public ex 60. penses, have freely and voluntarily resolved to give and grant unto your majesty the duties hereinafter mentioned: and whereas by an act passed in the thirty-eighth year of the reign of his late majesty King George the 38 Geo. 3, c. Third, intituled “ An Act for making perpetual, subject to the Redemption and Purchase in the Manner therein stated, the several Sums of Money now charged in Great Britain as a Land Tax for One Year, from the Twenty-fifth Day of March One thousand seven hundred and ninetyeight," the several and respective sums of money charged by virtue of an 38 Geo. 3, c. 5 act of the same session of parliament, intituled" An Act for granting an Aid to His Majesty by a Land Tax to be raised in Great Britain, for the Service of the Year One thousand seven hundred and ninety-eight," on any manors, messuages, lands, tenements, or hereditaments in Great Britain are, after the twenty-fifth day of March one thousand seven hundred and ninety-nine, continued and made perpetual, with a provision that the several sums of money charged upon estates in ready money, debts, goods, wares, merchandize, or personal estates, or upon any person or persons in respect of any public office or employment of profit, or any salaries, gratuities, bounty monies, rewards, fees, profits, perquisites, advantages, pensions, annuities, stipends, or yearly payments in the said act mentioned, should, after the twenty-fifth day of March one thousand seven hundred and ninety-nine, be ascertained, raised, levied, collected, and paid, according to the diections of any act or acts to be passed for that purpose and whereas the sums of money and duties last mentioned have been from time to time continued by divers acts of parliament, and are now in force until the twenty-fifth day of March one thousand eight hundred and twenty-five; therefore 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 commons in this present parliament assembled, and by the authority of the same, that the several and respective sums of money and duties which shall have been or shall be charged upon estates in ready money, debts, goods, wares, merchandize, chattels, or other personal estate, by virtue of the said act passed in the thirty-eighth year of the reign of his said late majesty, for granting an aid to his majesty by a land tax, and also the several sums of money and duties which by virtue of the said recited act, made in the thirty-eighth year of his said late majesty's reign, for granting an aid to his majesty by a land tax, were charged in respect of any public offices or employments, or any annuities, pensions, stipends, or other annual payments, and which have been continued and are in force until the twenty-fifth day of March one thousand eight hundred and twenty-five, shall be continued and raised, levied, collected, and paid unto his present majesty within the space of one year from the said twenty-fifth day of March one thousand eight hundred and twenty-five, and shall be ascertained, assessed, and taxed in such manner and form as are hereinafter expressed (a). Duties charged on personal estates, offices, and pensions by recited acts to be levied. Offices and rated by said act shall pay the rate assessed thereon. 2. [Sums charged on personal estates by 38 Geo. 3 shall be imposed on parishes and raised on estates, &c.]- Repealed. 3. And be it further enacted, that for and towards raising the several employments sums of money charged as last aforesaid on persons in respect of public offices or employments of profit, all and every person and persons, and all and every commissioner and commissioners, having, using or exercising any public office or employment of profit in England, Wales or Berwick as aforesaid, which is or shall be rated or assessed by virtue of the said (a) By 3 Will. 4, c. 12, the duties on personal estates are repealed. |