standing to the credit of the commissioners for the reduction of the national debt, or of the said last-mentioned commissioners, and sundry receiversgeneral; and it is expedient to appropriate such surplus, and any other surplus that may from time to time hereafter arise, in like manner in the purchase of capital stock, to be transferred into the names of the commissioners for the reduction of the national debt, and to be cancelled in the manner directed by this act: and whereas under the provisions of the said recited acts for the sale and redemption of land tax the parties entering into contracts are entitled in certain cases to a re-transfer of the stock or a part thereof, or a return of the money or a part thereof, so transferred or paid by them, together with certain dividends payable thereon; be it therefore enacted, that the commissioners for the reduction of the national debt shall from time to time invest in the purchase of capital stock, of consolidated three pounds per centum annuities or reduced three pounds per centum annuities, so much of the monies now or at any time hereafter standing in the books of the governor and company of the Bank of England arising from the sale and redemption of the land tax as the commissioners of stamps and taxes shall from time to time certify to them to be proper so to be invested: and all such capital stock so to be purchased shall be transferred into the names of the said commissioners for the reduction of the national debt, into a new account to be created for that purpose in the books of the said governor and company, to be called "the accumulation account on account of the redemption of land tax," and shall be cancelled as herein before directed; and the remainder of such surplus shall remain liable to the payment of so much money as the commissioners of stamps and taxes shall from time to time certify to the commissioners for the reduction of the national debt any party to be entitled to receive as an equivalent for any stock, money, and dividends which under the provisions of any or either of the said last-recited acts such party is or may be entitled to; and the said commissioners of stamps and taxes are hereby authorized and empowered to direct the said commissioners for the reduction of the national debt to pay such money accordingly. 54 Geo. 3, c. 173. 1 & 2 VICT. c. 58. An Act to vest in the Commissioners of the Treasury the Powers heretofore WHEREAS by an act passed in the fifty-fourth year of the reign of his late 1 & 2 VICT. c. 58. 287 politic or corporate, or companies, or feoffees or trustees for charitable or other public purposes, of or out of any manors, messuages, lands, tenements or hereditaments belonging to such bodies politic or corporate, or companies, or feoffees or trustees for charitable or other public purposes, by virtue of a certain act of the forty-second year of his said majesty, or of any subsequent acts relating to the redemption and sale of the land tax, or of the said recited act; and also for the purpose of regulating, directing, approving and confirming all sales and enfranchisements which by virtue of the said several acts, or any of them, should be made of any manors, messuages, lands, tenements or hereditaments wherein his said majesty, his heirs or successors, had or should have any estate, right or interest in possession, remainder, reversion or expectancy by any person or persons holding under any grant from the crown, or under any act of parliament: and whereas his late majesty King William the Fourth, by letterspatent under the great seal of Great Britain, bearing date the seventeenth day of June, in the first year of his reign, did nominate and appoint certain persons therein named, being respectively peers of the realm or members of his said majesty's most honourable privy council, to be commissioners for the purposes in the said recited act mentioned: and whereas the said letters-patent have expired by reason of the demise of his said late majesty King William the Fourth, and have not been renewed; and it is expedient that the several powers and authorities heretofore exercised by the commissioners appointed by the said letters-patent, pursuant to the said recited act, should be vested in and exercised by the commissioners of her majesty's treasury for the time being; be it therefore enacted by the queen'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 from and after Powers and the passing of this act all the several powers and authorities which, under authorities or by virtue of any act or acts now in force relating to the redemption and sale of the land tax, were heretofore vested in or might have been vested in or used or exercised by any person or persons appointed or who might have been appointed a commissioner or commissioners by virtue of the letters-patent of his late majesty King William the Fourth, under the great seal, in pursuance of the said recited act of the fifty-fourth year of the reign of his said late majesty King George the Third, shall be and the same are hereby vested in the commissioners of her majesty's treasury treasury. of the united kingdom of Great Britain and Ireland for the time being; and the said commissioners of the treasury, or any three or more of them, shall use and exercise all such powers and authorities, and do and perform any act, matter or thing relating thereto, as fully and effectually to all intents and purposes as any commissioners appointed or who might have been appointed as aforesaid, by virtue of letters patent under the great seal, could or might have used and exercised or done and performed the same respectively. heretofore exercised by the commissoners appointed pursuant to the recited act to the commis sioners of the be vested in Court of Ex any lands as 2. And whereas, in assessing the land tax in the several divisions, Upon appliparishes and places in Great Britain, it sometimes happens that disputes cation to the arise as to the division, parish or place in which or in aid of which parti- chequer by cular lands, tenements or hereditament are legally liable to be rated; and the owner or by reason thereof such lands, tenements or hereditaments are rated in the occupier of several assessments made for two or more of such divisions, parishes or places respectively; and it is expedient to find a summary remedy for the two or more relief of the owners or occupiers of such lands, tenements or hereditaments places, by from such cumulative charges of the land tax, and also to provide the reason of any means of ascertaining and determining the division, parish or place in doubt or dis sessed to the land tax in pute, the court may make orders which or in aid of which such lands, tenements or hereditaments are for the relief legally liable and ought to be rated to the land tax; be it therefore enacted, that from and after the passing of this act, upon application to her maand for deter- jesty's Court of Exchequer in England and Scotland respectively, made of the party mining the dispute. The court payment of costs. by or on the behalf of the owner or occupier of any lands, tenements or hereditaments, by affidavit or otherwise, showing that by reason of some doubt or dispute as to the division, parish or place in which or in aid of which such lands, tenements or hereditaments are legally liable to be assessed to the land tax, the same or any person or persons in respect thereof have or hath been assessed, rated or charged to the land tax in the several assessments made for two or more divisions, parishes or places, and that such application is not made with a view to delay the payment of the land tax which may be legally assessed or charged upon or in respect of such lands, tenements or hereditaments, and that the party by whom or on whose behalf such application is made is ready to bring into court or to pay or dispose of, in such manner as the court may order or direct, the sum or sums assessed or charged by the said several assessments or either of them, it shall be lawful for the court to make rules and orders calling upon the respective commissioners of the land tax acting for the several divisions, parishes or places in or for which the said several assessments shall have been made, to appear and maintain the said assessments or to relinquish the same respectively, so far as the same relate to the lands, tenements or hereditaments in question, and in the meantime to stay all proceedings, by distress or otherwise, against the party assessed or charged in respect of such lands, tenements or hereditaments, for the levying or compelling payment of the sum or sums so as aforesaid assessed; and it shall also be lawful for the court, if it shall think proper, to order the party by whom or on whose behalf such application shall be made to pay into court the sum or sums assessed, or any part thereof, to abide the determination of the dispute or to be disposed of as the court may direct; and for determining the question or questions in dispute it shall be lawful for the court to order the trial of one or more feigned issue or issues upon such point or points as the court shall think proper, and also to direct who shall be the plaintiff or plaintiffs and who shall be the defendant or defendants on such trial, or otherwise to dispose of the question or questions in dispute and determine the same in a summary manner, and to make such other rules and orders therein, as to costs and all other matters, as may appear to be just and reasonable. 3. And be it enacted, that it shall be lawful for the court to order the may order the commissioners of the land tax acting for the said divisions, parishes or places respectively to pay to the person by whom or on whose behalf such application as aforesaid shall be made the costs of making the same, or incidental or relating thereto, or otherwise to order such person to pay to the respective commissioners the costs of appearing and answering such application, or to order the commissioners acting for either of the said divisions, parishes or places to pay to the commissioners acting for the other of such divisions, parishes or places the costs occasioned by any such application as aforesaid, or by any proceedings under the order or direction of the court for determining any such doubt or dispute as aforesaid; and all costs, charges and expenses which the said commissioners shall respectively sustain, bear, pay or be put unto by reason of any proceeding under the provisions of this act, and which they shall not be reimbursed by any other party to such proceeding, shall be defrayed by an assessment, which the said commissioners are hereby respectively empowered to make on the several lands, tenements and hereditaments chargeable to the land tax in her majesty, intituled "An Act to continue Taxes until the Fifth Day of April, One tho forty-three," the compositions for assessed tax under the authority of an act passed in the fo reign of his late majesty King William the F the fifth day of April, one thousand eight hur it is expedient to continue the same for a furth therefore enacted by the queen's most excellen advice and consent of the lords spiritual and this present parliament assembled, and by t that all contracts of composition for the duties force shall be and the same are hereby contin term of one year, to be computed from the fi sand eight hundred and forty-three, and to det April, one thousand eight hundred and forty-f regulations and privileges as if such composi now in force expire before the last-mentioned and provisions of the several acts relating to sitions, or for collecting or enforcing payment and applied to the contracts of composition co all intents and purposes, as if the same had be enacted. 2. Provided always and be it enacted, that the contract or composition of any person who mining the same on the fifth day of April, on to determine the 5th April, the same on 1843. Detached parishes and places described in schedule (A) transferred to the jurisdic tion of com land and as sessed taxes ties in or near and forty-three, and who shall, on or before the tenth day of October, one thousand eight hundred and forty-two, give notice thereof in writing to the assessor or collector of the parish or place, or to the surveyor acting in the execution of the acts relating to the duties of assessed taxes for the district in which such composition shall be payable. 3. And whereas divers parishes and places, or parts thereof in Great Britain, are detached from the main body of the several counties to which they respectively belong, and for the more convenient execution of the acts relating respectively to the land tax, the duties of assessed taxes, and the duties on profits arising from property, professions, trades and offices, it is expedient to authorize the execution of the said acts in missioners of such parishes and places, and parts thereof respectively, by the commissioners for putting in force the said acts in the respective counties, ridings for the coun- or shires adjoining or near to which the said parishes or places, or parts to which they thereof, are locally situate; be it therefore enacted, that from and after are locally the passing of this act the several parishes and places, and parts of parishes situate. and places, described in the schedule marked (A) to this act annexed, shall, in all matters and things relating to the assessing, charging, raising and levying of the land tax and the duties of assessed taxes, and also the duties on profits arising from property, professions, trades and offices, be under and subject to the jurisdiction and authority of the commissioners appointed or to be appointed for putting in execution the acts relating to the said land tax and to the said duties respectively in and for the several counties, ridings or shires which are respectively mentioned in the fourth column of the said schedule in conjunction with the names or descripPower given tions of such detached parishes or places, or parts thereof respectively; and in all other similar cases for which no special provision is hereby made it shall be lawful for the commissioners of stamps and taxes to order and direct that in all such matters and things as aforesaid any such detached parish or place, or part of a parish or place as aforesaid, shall be under and subject to the jurisdiction and authority of the commissioners appointed or to be appointed for putting in execution the said acts in and for such county, riding or shire adjoining or near to such detached parish or place, or part thereof, as the said commissioners of stamps and taxes shall name in that behalf. to commis sioners of stamps and taxes to transfer the jurisdiction over similar detached parishes and places in cases not specially provided for. Commission. ers to whose jurisdiction are trans full power to 4. And be it enacted, that the commissioners under whose jurisdiction or authority any such detached parish or place, or part thereof as aforesuch parishes said, is or may be placed, by or in pursuance of this act, shall have full power and they are hereby authorized to execute and put in force the ferred to have several acts aforesaid, and the several powers and provisions thereof for the assessing, charging, levying and enforcing payment of the land tax and the several duties aforesaid, and otherwise relating thereto, in and throughout any parish or place, or part of a parish or place as aforesaid, in as full and ample a manner as the said commissioners are or may be authorized to execute the said acts or any of them within the county, riding or shire for which they have been or may be appointed; any thing in any former act contained, or any usage or practice to the contrary notwithstanding. execute therein the acts relating to the land tax, assessed taxes and pro perty tax. Commission and taxes to direct pa 5. Provided always and be it enacted, that it shall be lawful for the ers of stamps commissioners of stamps and taxes to order and direct that any such detached parish or place, or part of a parish or place as aforesaid, shall be added to any adjoining or other division or divisions, or be formed into one or more new division or divisions, as the said last-mentioned commissioners shall think fit. rishes to be added to ad joining or formed into new divi sions. |