15 Geo. 2,
c. 10 (Irish).

23 Geo. 2,
c. 9 (Irish).

46 Geo. 3, c. 71.

of the Great Seal of this Kingdom for the time being, in the said
cases of non-age, idiotcy or lunacy, by indentures under their respec-
tive hands and seals, whereof counterparts are to be duly executed
by the respective lessees, to make and grant Leases, not exceeding the
term of Thirty-one Years of all Mines and Minerals whatsoever, which 5
are already found, or shall or may hereafter be found and discovered
within their respective manors, glebes or lands, so as the same be made
to commence in possession without any fine or income, or any other
consideration than the yearly rent in such Lease or Leases reserved
and mentioned, and so as the most improved rent that can be reason- 10
ably gotten for the same be reserved upon every such Lease, and
that such rent be not less in value than One-tenth part or share of
the ore to be dug and raised out of such Mines or Minerals, without
any regard had to the charges and expenses in digging, raising
and laying the same on the bank, and so as such rent shall be 15
reserved and made payable in and by such Leases to such lessor
or lessors, or such other person and persons as should from time to
time during the continuance of such Lease have been actually entitled
by the laws of this kingdom to the benefit of such Mines and Minerals
in case this Act had not been made:

20

20

And whereas by an Act passed in the Parliament of Ireland, in the fifteenth year of the reign of King GEORGE the Second, intituled, " An Act for explaining and amending an Act, intituled, An Act for "the further Encouragement of Finding and Working Mines and "Minerals in this Kingdom," the provisions of the said Act of the 25 tenth year of the reign of King GEORGE the First, were extended to Coal Mines:

And whereas by an Act passed in the Parliament of Ireland in the twenty-third year of the reign of King GEORGE the Second, intituled, "An Act for explaining and amending an Act, intituled, 'An Act 30 ""for the further Encouragement of Finding and Working Mines and "Minerals within this Kingdom,'" the provisions of the said recited Act of the tenth year of the reign King GEORGE the First are further extended, and the persons and parties therein mentioned are empowered to make Leases of Coal Mines for any term or number of years not 35 exceeding Forty-one Years, in possession and not in reversion, at any rent or rents not less than Two-pence for every ton of coals which shall be raised and laid upon the bank, without fine or income, or any other consideration than the yearly rent reserved:

And whereas certain of the said Acts were further amended by an 40 Act of the forty-sixth year of the reign of King GEORGE the Third, intituled, "An Act to amend several Acts for the Encouragement of Finding

66

5

Finding and Working Mines and Minerals within Ireland;" and it is expedient further to amend the provisions of the said Acts in relation to the duration of the term and to the rent to be reserved on leases therein provided for:

1.

mum rent

the recited Acts as specifies a miniupon Leases limits the Leases to 31 years, repealed; and Leases of Mines autho

of Mines, or

term of such

rized by the

said Acts may

be made for 41 years, so as proved rent that can be reasonably served, &c.

the best im

gotten be re

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 So much of the passing of this Act, so much of the said recited Act of the tenth 10 year of King GEORGE the First, and of the said recited Acts amending the same, as limits the term of such Leases to Thirty-one Years, and as requires that the rent reserved upon such Lease or Leases be not less in value than One-tenth part or share of the ore to be dug and raised out of such Mines or Minerals, without any regard to the 15 charges and expenses in digging and raising and laying the same on the bank, and also so much of the said recited Act of the twentythird year of King GEORGE the Second, or of any Act amending the same, as provides that the rent or rents reserved in any such Leases of Coal Mines as in the said Act mentioned shall not be less than 20 Two-pence for every tou of coals which shall be raised and laid upon the bank, shall be and the same is and are hereby repealed; and that it shall be lawful for all and every the respective person or persons, bodies politic or corporate, empowered to make Leases by the said recited Acts respectively, or by any of them, and they and every of them are hereby empowered in like manner as in the said Acts respectively mentioned, to make and grant for any term of years not exceeding Forty-one Years, any such Lease or Leases as is or are authorized by the said recited Acts or any of them to be made for a term not exceeding Thirty-one Years, so as every such Lease be 39 made to commence in possession without any fine or foregift or any other consideration than the yearly rent, or other return in the nature of rent, in such Lease or Leases reserved and mentioned, and so as the best and most improved rent or other return in the nature of rent that can be reasonably gotten for the same, be reserved upon every 35 such Lease, and so as such rent or return in the nature of rent shall be reserved and made payable in and by every such Lease to such lessor or lessors, or such other person and persons as shall from time to time during the continuance of such Lease be entitled to the reversion expectant thereon, and so as in every such Lease there be con40 tained a condition for re-entry on non-payment of the rent, or return in the nature of rent to be thereby reserved, and so as every such lessee do execute a counterpart of his Lease; and the several clauses and provisions of the said recited Acts now in force and not hereby altered or repealed, shall, so far as the same are respectively

25

2.

Act may be amended, &c. this Session.

applicable and not repugnant to this Act, be construed to extend to such Leases as are hereby authorized.

And be it Enacted, That this Act may be amended or repealed by any Act to be passed in this present

Session of Parliament.

A

BILL

To exempt Legacies to Charitable Institutions
from Duties of Stamps.

[Note.-The Words printed in Italics are proposed to be inserted in the Committee.]

5

W

HEREAS it is expedient that Legacies bequeathed to Trustees of Charitable Institutions or Societies for the benefit thereof, or which are directed to be distributed among poor or indigent Persons, should be exempted from the Tax and Duty payable thereon;

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 so much of the Statute passed in the fifty-fifth year of his late Majesty King GEORGE the Third, 10 intituled, "An Act for repealing the Stamp Duties on Deeds, Law Proceedings and other Matter or printed Instrument, and the Duties on Fire Insurances and on Legacies and Successions to personal Estate, upon Intestacies now payable in Great Britain, and for granting other Duties in lieu thereof," as imposes any Tax or Duty 15 upon such Legacies bequeathed by the Will of any Person who shall have died after the passing, of this Act, is hereby Repealed; and that from and after the passing of this Act, all such Legacies shall be hereby exempted from any Tax or Duty whatsoever, as completely as if such exemption had been contained in the Schedule (Part 3) to the said 20 Act annexed.

And be it Enacted, That the Provisions of this Act be extended to Ireland.

1.

55 Geo. 3,

c. 184, so far

as it imposes any Duty on Charitable Bequests,

Repealed

2.

Act to extend to Ireland.

608.