XIX. Procedure in the arbitration.-Except where and as the companies. otherwise agree, the arbitrator, and the arbitrators, and the umpire respectively may proceed in the business of the reference in such manner as he and they respectively shall think fit.

XX. Arbitration may proceed in absence of companies.-The arbitrator, and the arbitrators, and the umpire respectively may proceed in the absence of all or any of the companies in every case in which, after giving notice in that behalf to the companies respectively, the arbitrator, or the arbitrators, or the umpire shall think fit so to proceed.

XXI. Several awards may be made. -The arbitrator, and the arbitrators, and the umpire respectively may, if he and they respectively think fit, make several awards, each on part of the matters referred, instead of one award on all the matters referred; and every such award on part of the matters shall for such time as shall be stated in the award, the same being such as shall have been specified in the agreement for arbitration, or in the event of no time having been so specified, for any time which the arbitrator may be legally entitled to fix, be binding as to all the matters to which it extends, and as if the matters awarded on were all the matters referred, and that notwithstanding the other matters or any of them be not then or thereafter awarded on.

XXII. Awards made in due time to bind all parties.-The award of the arbitrator, or of the arbitrators, or of the umpire, if made in writing under his or their respective hand or hands, and ready to be delivered to the companies within such a time as the companies agree on, or, failing such agreement, within thirty days next after the matters in difference are referred to (as the case may be) the arbitrator, or the arbitrators, or the umpire, shall be binding and conclusive on all the companies.

XXIII. Power for umpire to extend period for making his award.-Provided always, that (except where and as the companies otherwise agree) the umpire, from time to time by writing under his hand, may extend the period within which his award is to be made; and if it be made and ready to be delivered within the extended time, it shall be as valid and effectual as if made within the prescribed period.

XXIV. Awards not to be set aside for informality.-No award made on any arbitration in accordance with this Act shall be set aside for any irregularity or informality.

XXV. Awards to be obeyed.-Except only so far as the companies bound by any award in accordance with this Act from time to time otherwise agree, all things by every award in accordance with this Act lawfully required to be done, omitted, or suffered, shall be done, omitted, or suffered accordingly.

XXVI. Agreements, arbitrations, and awards to have effect.-Full effect shall be given by all the superior courts of law and equity in the United Kingdom, according to their respective jurisdiction, and by the companies respectively, and otherwise, to all agreements, references, arbitrations, and awards in accordance with this Act; and the performance or observance thereof may, where the courts think fit, be compelled by distress infinite on the property of the companies respectively, or by any other process against the companies respectively or their respective property that the courts or any judge thereof shall direct.1

1 Subsequent words omitted by 55 & 56 Vict. c. 19.

XXVII. Costs of arbitration and award.-Except where and as the companies otherwise agree, the costs of and attending the arbitration and the award shall be in the discretion of the arbitrator, and the arbitrators, and the umpire respectively.

1859

22 & 23 VICT. Cap. 59.

194

XXVIII. Payment of costs.-Except where and as the companies otherwise agree, and if and so far as the award does not otherwise determine, the costs of and attending the arbitration and the award shall be borne and paid by the companies in equal shares, and in other respects the companies shall bear their own respective costs.

XXIX. Submission to arbitration to be made a rule of court.-The submission to any arbitration in accordance with this Act may at any time be made a rule of any of her Majesty's Superior Courts of Record at Westminster, or, as the case may be, at Dublin, on the application of any party interested; and the court may remit the matter to the arbitrator, or to the arbitrators, or to the umpire, with any directions the court think fit.

23 VICT. Cap. 14.

THE INCOME TAX ACT, 1860.1-23 VICT. CAP. 14.
1 Cited as
"The Income-Tax Act, 1860" (Short Titles Act, 1896).

AN ACT FOR GRANTING TO HER MAJESTY DUTIES ON PROFITS ARISING FROM
PROPERTY, PROFESSIONS, TRADES, AND OFFICES.-[3rd April 1860.]

V. Commissioners for special purposes to assess railways.-No assessment
shall be made under this Act by the commissioners for general purposes in
respect of the annual value or profits and gains arising from any railway, but
in lieu thereof every such assessment shall be made by the commissioners for
1 and the said last-mentioned commissioners shall notify
special purposes,
the assessment to the secretary or other officer of the company upon which the
same shall be made, and the amount of such assessment shall be paid, collected,
and levied in like manner as any other assessment made by the said commis-
sioners for special purposes.

1 Preceding words omitted by 38 & 39 Vict. c. 66.

VI. And also the persons employed by railway companies.-In like manner
as aforesaid the commissioners for special purposes shall assess the duties
payable under Schedule (E) in respect of all offices and employments of profit
held in or under any railway company, and shall notify to the secretary or
the
other officer of such company the particulars thereof, and the said assess-
company,
ment shall be deemed to be and shall be an assessment upon
and paid, collected, and levied accordingly; and it shall be lawful for the
company or such secretary or other officer to deduct and retain out of the
fees, emoluments, or salary of each such officer or person the duty so charged
in respect of his profits and gains.1

1 This section was repealed by 39 & 40 Vict. c. 16, sec. 9, but revived by 40 & 41 Vict.
c. 13, sec. 7.

As to the assessment for Income Tax of persons employed at weekly wages by railway
Later statutes have
companies, see Att.-Gen. v. L. and Y. R.C. (1864), 33 L.J. Ex. 163.
largely increased the exemption from and abatement of duty. As to questions under the
Income Tax Acts, see Law of Rlys. pp. 837-840.

1

1

THE LANDS CLAUSES CONSOLIDATION ACTS AMENDMENT ACT, 1860.-23 & 24 VICT. CAP. 106.

AN ACT TO AMEND THE LANDS CLAUSES CONSOLIDATION ACTS, 1845, IN REGARD
TO SALES AND COMPENSATION FOR LAND BY WAY OF A RENT-CHARGE, ANNUAL
FEU-DUTY OR GROUND-ANNUAL, AND TO ENABLE HER MAJESTY'S PRINCIPAL
SECRETARY OF STATE FOR THE WAR DEPARTMENT TO AVAIL HIMSELF OF
THE POWERS AND PROVISIONS CONTAINED IN THE SAME ACTS.[20th
August 1860.]
Preamble.1

1 Omitted by 55 & 56 Vict. c. 19.

I., II. These sections relate to England only, and I. was repealed in 1875. III. [Power to sell in consideration of feu-duty extended to parties under disability.]-The power to sell and convey lands in consideration of an annual feu-duty or ground-annual, under the tenth section of the Lands Clauses Consolidation (Scotland) Act, 1845, and the power to recover such annual feu-duty or ground-annual, are hereby extended to all cases of sale or purchase or compensation under the said Act, where the parties interested in such sale. are under any disability or incapacity, and have no power to sell or convey such lands, or to receive such compensation, except under the provisions of the said Act.

IV. Amount of rent-charge to be settled in manner directed in the 9th section of recited Acts. In every case of such sale or compensation by any parties other than parties seised in fee or entitled to dispose absolutely of the lands so sold or damaged, the amount of such rent-charge, annual feu-duty or groundannual, herein before mentioned, shall be settled in the manner directed in the ninth section of each of the said Acts respectively: provided that the amount of such annual rent-charge, annual feu-duty or ground-annual, shall in no case be less than one-fourth part greater than the net annual rent received by the parties beneficially interested in such lands, upon an average of the last seven years; and that a charge of five per cent on the gross sum estimated or fixed as aforesaid, by way of compensation for any damage that may be done to the said lands, shall in all such cases be added to and shall form a part of the said rent-charge, annual feu-duty or ground-annual; and that no fine, foregift, grassum, premium, or other consideration in the nature thereof, shall be paid or taken in respect of the lands so sold or damaged, other than the annual rent-charge, annual feu-duty or ground-annual, made payable for such lands: provided also, that such rent-charge shall be and remain upon and for the same uses, trusts, and purposes as those upon which the rents and profits of the land so conveyed stood settled or assured at or immediately before the conveyance thereof, and shall be a first charge on the tolls and rates, if any, payable under the special Act.1

1 See the corresponding provisions in secs. 14, 15, 16 of the Entail Amendment Act, 1853. V. If lands purchased by way of rent-charge, borrowing powers to be reduced proportionally. In case the promoters of the undertaking shall be empowered, by any Act or Acts relating thereto, to be passed after the passing of this Act, to borrow money to an amount not exceeding a prescribed sum, then in

1860.

[s. 10 of 8 & 9 VICT. c. 19.]

23 & 24 VICT, Cap. 106.

196

the event of the promoters of the undertaking agreeing at any time after the passing of this Act with any person, under the powers of this Act and of either of the Acts herein before mentioned, or of either of the said Acts, only for the purchase of any lands in consideration of the payment of a rent-charge, annual feu-duty or ground-annual, the powers of the promoters of the undertaking for borrowing money shall be reduced by an amount equal to twenty years' purchase of any rent-charge, annual feu-duty or ground-annual, so for the time being payable.

VI., VII.-These sections have no reference to railway companies, and VI. is repealed, except as to Ireland, by 55 & 56 Vict. c. 19.

VIII. This Act and 8 & 9 Vict. cc. 18 and 19, to be construed together.—This Act shall be read and construed as part of the said Lands Clauses Consolidation Act, 1845, or of The Lands Clauses Consolidation (Scotland) Act, 1845, in all matters in which it relates to the said Acts respectively; and in citing this Act in other Acts of Parliament, and in legal instruments, it shall be sufficient to use the expression of "The Lands Clauses Consolidation Acts Amendment Act, 1860."

24 & 25 VICT. Cap. 50.

THE RAILWAY COMPANIES MORTGAGE TRANSFER (SCOTLAND)
ACT, 1861.-24 & 25 VICT. CAP. 50.

AN ACT FOR FACILITATING THE TRANSFER OF MORTGAGES AND BONDS GRANTED
BY RAILWAY COMPANIES IN SCOTLAND.-[1st August 1861.]1

1 Repealed by The Inland Revenue Repeal Act, 1870, 23 & 34 Vict. c. 99.

25 & 26 VICT. Cap. 69.

THE HARBOURS TRANSFER ACT, 1862.-25 & 26 VICT. CAP. 69.
AN ACT FOR TRANSFERRING FROM THE ADMIRALTY TO THE BOARD OF TRADE
CERTAIN POWERS AND DUTIES RELATIVE TO HARBOURS AND NAVIGATION
UNDER LOCAL AND OTHER ACTS; AND FOR OTHER PURPOSES. [29th July
1862.]

Preamble.1

1 Repealed by 56 Vict. c. 14.

I. Short title.-This Act may be cited as "The Harbours Transfer Act, 1862."

II.1

1 Repealed by Stat. Law Rev. Act, 1893, 56 Vict. c. 14.

RAILWAYS CLAUSES CONSOLIDATION ACTS, 1845.

VI. Consent and approval of Board of Trade to railway works on tidal lands. -With respect to any special Act that may be passed after the end of the present session of Parliament, sections seventeen of The Railways Clauses Consolidation Act, 1845, and The Railways Clauses Consolidation (Scotland) Act, 1845, respectively, and all provisions relative thereto in the said Acts or in any such future special Act contained, shall be read and construed as if the Board of Trade were named in the said sections instead of the Admiralty.

1862.

SPECIAL ACTS FOR RAILWAYS, HARBOURS, ETC.

VIII. Powers for protection of navigation, etc., under local Acts for harbours, railways, and other works on tidal lands, etc., to be exercised by Board of Trade. -Where any special or local or local and personal Act, or Act of a local or local and personal nature, already passed or to be passed before the end of the present session of Parliament,

(1) Authorising or regulating the construction of a railway, or the
execution of any work whatever, situate on or affecting tidal lands, or
the shore of the sea or of any navigable river, where and so far
up the same as the tide flows and reflows; or,

(2) Authorising or regulating the construction or improving of a harbour,
dock, or pier, or works connected therewith, by any company, body
corporate, commissioners, trustees, undertakers, persons or person; or,
(3) Constituting or altering or regulating the constitution of any harbour
or conservancy authority; or,

(4) Altering or regulating the powers or duties of any harbour or
conservancy authority,—

contains either expressly or by incorporation or reference or otherwise any provision for any of the purposes following:

For preventing the construction or execution of any work or the doing of anything without the consent or approval of the Admiralty, or for authorising or requiring any work to be constructed, executed, or maintained, or anything to be done with the consent or on the requisition or to the satisfaction of the Admiralty:

For empowering the Admiralty to exercise any authority concerning lifeboats, mortars, rockets, tide gauges, or barometers to be provided by any undertakers:

For empowering the Admiralty to make a local survey or examination at the expense of any company, body, or person:

For empowering the Admiralty, in case of any work being abandoned or suffered to fall into disuse or decay, or in any other case, to abate, remove, or alter any work or any part of it, or restore the site thereof to its former condition, at the like expense:

For empowering the Admiralty to exercise any authority concerning lights to be maintained at night during the construction or execution of any work :

For empowering the Admiralty or the First Lord of the Admiralty to nominate or appoint a member or members of any board or body of trustees, commissioners, or conservators, or of any harbour or conservancy authority: