(C.) Form of the certificate or receipt to be endorsed on the contract. me by C. D. of (D.) Form of assignment. in consideration of paid to do hereby bargain, sell, assign, and transfer to the said C. D. his executors, administrators, and assigns, the yearly sum of being the whole [or, part] of the land tax charged upon certain manors, messuages, &c. [here describe the nature of the estate] in the parish of of in the county [or, being part of the land tax charged upon the parish of to hold to the said C. D. his executors, administrators, and assigns, with the same benefits and advantages, and subject to the same right and power of redemption, restriction, and conditions, as I held the same immediately before the execution hereof. Witness our hands and seals, the in the year of of our Lord I A. B. of (I.) day of Form of assignment of land tax by a trustee. a trustee appointed by C. D. of together with several other persons, to purchase their respective land tax, do hereby bargain, sell, assign, and transfer to the said C. D. his or her executors, administrators, and assigns, the yearly sum of being the land tax charged upon the [here describe the nature of the property] of him or her the said C. D. situate in [here insert the place] and which is the proportion Where the land tax on glebe or the incum bent before March 25, the patron may redeem as a rever sioner; purchased by me as a trustee for the said C. D. to hold to the said in the year of our Lord day of 39 GEORGE 3, CAP. 6, SECS. 5 & 31—36.—An act to enlarge the time limited for the redemption of the land tax; and to explain and amend an act, made in the last session of parliament, intituled an act for making perpetual, subject to 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 ninety-eight. V. Be it further enacted, that where the land tax charged upon the glebe lands or tithes of any living shall not have been redeemed by the incumbent thereof before the twenty-fifth day of March one tithes is not thousand seven hundred and ninety-nine, then it shall be lawful for redeemed by the patron of the advowson of such living, at any time after the said twenty-fifth day of March, to contract for the redemption of the land tax charged thereon, in the same manner in all respects as a person seized or entitled in remainder, reversion, or expectancy, is by the said act entitled to contract; provided always, that where such land tax shall have been redeemed by the incumbent of such living out of his own estate, or by the patron thereof, and such living shall not have been exonerated therefrom, it shall be lawful for the incumbent who shall next succeed to such living, at any time after his institution or induction, or donation thereto, to demand incumbent an assignment of such land tax from the preceding incumbent, or may demand his representatives in case of his death, or from such patron or his ment of the heirs or representatives, as the case may be, in the same manner a reversioner as a person in remainder, reversion, or expectancy, is by the said act coming into authorized to demand an assignment of any land tax on his or her possession may do un- estate or interest becoming vested in possession. where the living shall not have been exonerated by such redemption, the next succeeding an assign land tax, as ner s. 18 of 38 G. 3, c. 60. apply trust charitable purposes in land tax on uses, and the an annuity XXXI. And be it further enacted, that where any parish or place is Parishes may or shall be under any act of parliament, or any deed or will, or under decree of any court, or otherwise, entitled to receive, apply, and property ap- any plicable to dispose of, any trust property applicable to any charitable purposes, it shall and may be lawful for such parish or place, and the trustees redeeming in whom such trust property is or shall be vested, to apply such lands settled trust property, or any part thereof, in the redemption of the land to charitable tax charged upon any manors, messuages, lands, tenements, or lands may be hereditaments, settled to charitable uses, to the benefit of which charged with any such parish or place is or may be entitled; and by indenture or equal to the indentures, under the hands and seals of the parson, vicar, or curate, and of the churchwardens and overseers of such parish or place, or of the major part of them, enrolled in such manner as is by the said act directed with respect to indentures executed by trustees and other persons for the sale of lands for redeeming the land tax, to charge such manors, messuages, lands, tenements, or hereditaments, or a sufficient part thereof, with the payment of an annuity or rentcharge equal to the amount of the income of the trust property which shall have been applied in the redemption of such land tax : provided always, that no such trust property shall be so applied, or annuity charged, without the approbation of two such justices, certified in income of the property applied. • Sec. 40. such manner, and with such proof of notice, as is by the said act* • Ses. 44. directed, in case of the application of the poor rates or church rates for the redemption of the land tax. the poor clergy under may lay out + [Extended 1800, c. 43, XXXII. And be it further enacted, that it shall be lawful for the Trustees for trustees for the time being of any trust property heretofore given by any will, for the purpose of being laid out in the purchase of lands any wills or impropriate tithes, for the benefit of the poor clergy in England, trust prowith such consent as is required by such will, to lay out from time perty in the redemption to time any sum or sums of money, which by virtue of such will of land tax now is, or are, or hereafter shall be, applicable for the purpose on livings. aforesaid, in, for, or towards the purchase of so much of three pounds per centum bank annuities before mentioned as may be necessary, (or to apply any portion of such three pounds per centum bank annuities as they may be possessed of under their trust, and as may be necessary for the purpose), for the redemption or purchase of the land tax charged, or hereafter to be charged, in pursuance of the said act of the last session of parliament hereinbefore referred to, upon the lands, tithes, or other profits arising from such living or livings belonging to the church of England, as the said trustees for the time being, with such consent as aforesaid, shall think fit, the redemption of which land tax shall have been contracted for on or before the twenty-fifth day of March one thousand seven hundred and ninety-nine† now next ensuing, by the incumbent or incumbents of such living or livings, with the consent of the said trustees, and to March 25, of such other persons whose consent is required by such will, or the s. 7.j purchase whereof shall afterwards be contracted for at any sale by contract or public auction, or otherwise, under the regulations of the said act, by such incumbent or incumbents with the like consents, and from time to time to transfer to the commissioners for reduction of the national debt, such three pounds per centum bank annuities, according to such respective contracts; and such transfers of stock shall, from the quarter day preceding the making thereof, wholly exonerate and discharge the lands, tithes, or other profits of such living or livings, from the payment of the land tax so redeemed or purchased; and every such redemption or purchase of land tax by virtue of this act, for the benefit of such living or livings, shall be deemed valid and effectual in the law, and equivalent, to all intents, constructions, and purposes, to a purchase or purchases of lands or tithes for that purpose, under the trusts of such will, any statutes of mortmain or other statute or law to the contrary notwithstanding. XXXIII. And be it further enacted, that no glebe lands which No glebe shall be sold in pursuance of the said act, by the incumbent of any lands sold by living, for the purpose of redeeming the land tax charged thereon, bent for reshall be sold, freed, or discharged from the tithes, unless the ordi- deeming the nary of such living shall certify his consent that the same shall be shall be freed discharged from the tithes at the time of certifying his consent to tithes, unless the sale of such glebe lands. XXXIV. And be it further enacted, that it shall be lawful for all Corporations bodies politic or corporate, and companies, and all trustees for charitable purposes, being in respect of their manors, messuages, lands, lands notwithstanding tenements, or hereditaments, under the governance, guidance, or any bye laws, &c. against control of any private statutes, bye laws, ordinances, or regulations, alienations. any incum land tax, from the the ordinary shall certify his consent. or trustees may sell Lands may be sold for redemption of land tax, either by pri vate sale or commission the former restraining the alienations of such manors, messuages, lands, tenements, or hereditaments, to sell, or mortgage, or grant any rent charge out of such manors, messuages, lands tenements, or hereditaments, for the purpose of redeeming the land tax thereon, or on any other manors, messuages, lands, tenements, or hereditaments, belonging to such bodies politic or corporate, or companies and trustees as aforesaid, in the manner authorized by the said act and this act, notwithstanding any such private statutes, bye laws, ordinances, or regulations to the contrary. XXXV. And be it further enacted, that in cases where any manors, messuages, lands, tenements, or hereditaments, may be sold in pursuance of the said act or of this act, for the purpose of redeeming any land tax, it shall be lawful to sell the same either by auction; the private contract or by public auction, provided, that in case of sale ers being in by private contract, the said commissioners for executing the said case satisfied act shall be satisfied that the price agreed to be given for the same that the price is not less than the actual value thereof, according to any estimate is adequate, made or directed to be made by them, and verified upon oath, which any one of the commissioners is hereby empowered to administer; provided also, that when they shall judge it necessary to direct any such sale to be by public auction in pursuance of the said act, it shall not be necessary to require any such estimate as by the said act is required in cases of sale. according to an estimate on oath. Sufficient may be rais XXXVI. And be it further enacted, that where any manors, ed by sale of messuages, lands, tenements, or hereditaments, shall be proposed to lands to pay be sold or charged in pursuance of the said act and of this act, it of the sale, shall be lawful to raise so much money by such sale or charge as as well as of shall be sufficient not only for the purpose of redeeming any land the expenses the amount of the re demption money. tax for which such manors, messuages, lands, tenements, or hereditaments, shall be sold, but also for the purpose of paying and satisfying all such costs and expenses as the person or persons, bodies, corporations, or companies, making any such sale or charge, shall incur on account thereof; and it shall be lawful for the said commissioners for executing the said act and this act, and also for any courts, where the authority of such courts is made requisite to such sale or charge, to order and direct that such costs and expenses shall be paid and satisfied out of the purchase money for the said manors, messuages, lands, tenements, or hereditaments, before the same shall be paid by the respective purchasers into the bank of England, pursuant to the directions of the said act, or that so much thereof as they shall deem sufficient shall be reserved for that purpose; and the said order or direction of the said commissioners, or of such courts respectively, shall be a sufficient discharge to such purchasers for so much of the purchase money as shall be applied in the payment of such costs and expenses, or as shall be raised for that purpose. 39 GEORGE 3, CAP. 21, SECS. 1-21, 28, 29.—An act to amend and render more effectual two acts, passed in the thirty-eighth year of his present majesty's reign and the present session of parliament, for the redemption and purchase of the land tax.-Whereas it is expedient to make provision for facilitating the redemption of the land tax by bishops, and other ecclesiastical persons, and by all corporations; C as requires and also to explain and amend two acts, passed in the thirty-eighth year of his present majesty's reign and the present session of parliament for the redemption and purchase of the land tax: be it therefore 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 so much and such of the provisions of an act, made in the last session of parliament, intituled an act for making perpetual, 38 G. 3, c. 60. subject to 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 ninety-eight; and of another act, made in the present session of parliament, intituled an act to enlarge the time limited for the redemp- 39 G. 3, c. 6. tion of the land tax, and to explain and amend an act, made in the last session of parliament, intituled an act for making perpetual, subject to 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 ninety-eight, as require that the commissioners appointed, or to be so much of appointed, for carrying the said acts into execution, should consent the said acts to and approve of the sale of any manors, messuages, lands, tene- the sanction, ments, and hereditaments, in England, thereby respectively autho- commissionrized to be sold for the redemption of land tax, and also that such ers to the sales shall be by public auction before the said commissioners, or by for redeemprivate contract, according to an estimate made and verified upon (see 38 G. 3, oath, and also such provisions as require that a schedule should be c. 60, secs. 19, produced, and one month's notice in writing given to the said 20, 24, 29, 30, commissioners previously to any such sale, and also all such other 3, c. 6, secs. provisions as require the sanction, direction, authority or concurrence repealed; as of the said commissioners, to any sale to be made by virtue of the far as relates said acts, so far as such restrictive provisions, or any of them, relate bodies politic to any manors, messuages, lands, tenements, and hereditaments in or corporate. England, belonging to any bodies politic or corporate, or companies, in the said acts mentioned, which now are or hereafter shall be in their own occupation, or let to tenants at will, or from year to year, or for any term of years, or which shall be leased upon or be subject to any demise for years absolute, or for years determinable on lives, for which a fine or premium was or shall be paid, or for lives, where a rent was or shall be reserved, or a fine or premium paid, shall, from and immediately after the passing of this act, be, and the same are hereby repealed. &c. of the sale of lands ing land tax, 38; and 39 G. 35,38,42,43] to lands of missioners privy coun appointed, by II. And be it further enacted, that it shall be lawful for his Seven commajesty, his heirs and successors, from time to time, by letters (being mempatent under the great seal of Great Britain, to nominate and ap- bers of the point seven persons (being respectively members of his majesty's cil) may be most honourable privy council) to be commissioners for the purposes the king, for of regulating, directing, approving, and confirming all such sales, regulating and contracts for sale, which shall be made by such bodies politic or corporations. corporate, or companies, for the purpose of redeeming any land tax Two to be charged on all or any of the manors, messuages, lands, tenements, any act. or hereditaments, belonging to such bodies politic or corporate, or companies, whether in their own occupation, or let or demised as such sales by sufficient to |