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and they are hereby empowered and required to direct and order Uses, &c. as that such Surplus shall be laid out and employed in the Purchase Lands sold; of other Lands or Heritages, which shall be limited and settled to the same Uses and Purposes, and under the like prohibitory, irritant, and resolutive Clauses, as by the Deed of Entail in relation to which such Proceedings have been held the Lands and Heritages therein described stand limited and settled.

XVI. And be it enacted, That when such Surplus shall be laid out and employed in the Purchase of other Lands or Heritages to be settled as aforesaid, the Disposition, Deed, or Settlement of Entail thereof to or in favour of the Heir of Entail in Possession for the Time being, and the other Heirs of Entail entitled to succeed to the Entailed Estate to which the Lands or Heritages so purchased are to be added, shall be framed at the Sight and with the Approbation of the Judges of the said Court, and shall be so framed as to bind the Heir in Possession or Person in whose Favour the same is executed as well as the succeeding Heirs of Entail.

XVII. And be it enacted, That after such Disposition, Conveyance, or Entail shall be so made and executed, the same shall be directed by the said Judges to be forthwith recorded in due Form in the Register of Tailzies, for the Benefit of all the Persons interested therein, and Infeftment shall be taken by virtue of the Procuratory of Resignation or the Precept of Sasine therein contained, and shall be registered agreeably to the Forms and Practice of the Law of Scotland, upon all which the said Court shall interpose its Authority by declaring that the Directions by this Act given have been complied with according to the true Intent and Meaning thereof.

and the Deed of Entail thereof be framed at

to

the Sight of the Court of Session;

and recorded in Register of Tailzies, &c.

Land.

XVIII. And be it enacted, That until such Surplus as aforesaid Application of shall be applied in the Purchase of other Lands or Heritages as surplus Monies aforesaid, the said Judges shall order and direct that the same till invested in shall remain in one or other of the aforesaid Banks respectively, subject to the Direction of the said Judges of that Division of the said Court to which Application shall have been originally made, in the Name of such Person or Persons as they shall have appointed, who shall receive the highest Interest which can be got for the same; and the Interest arising from the Money so paid in shall be laid out in the Name or Names of such Persons as aforesaid, and shall annually accumulate and be added to the Principal Sum so that they may carry Interest together until a proper Purchase in Lands or Heritages shall be found, to be limited and settled in the Manner herein-before directed, and until the same shall be ordered to be paid by the Treasurer, Cashier, or Manager or other proper Officer of the Bank of Scotland, the Royal Bank of Scotland, Bank of the British Linen Company of Scotland, Commercial Bank of Scotland, or National Bank of Scotland respectively, for completing the said Purchase in such Manner as the said Court shall think just and direct; and if the Money arising by the Principal and accumulated Interest of such Sum or Sums shall exceed the Amount of the original Purchase Money, then and in that Case only the Surplus which shall remain, after discharging the Expence of the Applications to the Court, shall be paid to the Person or Persons respectively who would have been entitled

If under 200l. to be paid to Heir in Possession.

Definition of

the Act.

to receive the Rents and Profits of the Entailed Lands or Heritages.

XIX. And be it enacted, That if such Surplus as aforesaid shall be under Two hundred Pounds Sterling, the same shall be paid, by Order of the said Court, to the Heir in Possession of such Entailed Estate for the Time being.

XX. And be it enacted, That any Matter or Thing permitted or Terms used in prohibited to be done by any Heir of Entail by virtue of this Act is and shall be permitted or prohibited to be done by any Trustees or Trustee holding Lands in Trust under Obligations to entail the same; and that where the Words "Heir' or "Heirs of Entail" are used in any Part of this Act, such Word or Words shall be held and construed to include the Institute equally as any Substitute Heir of Entail.

How Notices to

be given of Applications under

this Act to Court of Session, &c.

5 & 6W.4. c.62.

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XXI. Provided always, and be it further enacted, That Notice of all Applications, either to the Court of Session or any Lord Ordinary of the said Court, or to any Sheriff of any County, under the Provisions of this Act, by any Heir of Entail, shall be inserted once at least in the London and Edinburgh Gazettes, and in Two or more Newspapers published in Edinburgh and usually circulated in the Part of Scotland in which the Entailed Lands and Estates to which such Application relates lie, and also in any One Newspaper published (if any so be) in such Part of Scotland at least Three Months previous to the making such Application; and where such Application shall be to the Court of Session, the said Court or the Lord Ordinary shall, if they or he shall see Cause, cause such further Intimation thereof to be made in the Minute Book of the said Court or on the Walls of the Parliament House, or otherwise, as the said Court or Lord Ordinary shall think proper.

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CA P. XLIII.

An Act to provide for the taking of Judicial Ratifications. of Scottish Deeds on Oath as heretofore.

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[28th July 1836.] WE HEREAS an Act was passed in the Fifth and Sixth Year of the Reign of His present Majesty, intituled An Act to repeal an Act of the present Session of Parliament, intituled · An Act for the more effectual Abolition of Oaths and Affirmations taken and made in various Departments of the State, and to "substitute Declarations in lieu thereof, and for the more entire Suppression of voluntary and extra-judicial Oaths and Affida vits; and to make other Provisions for the Abolition of un'necessary Oaths: And whereas by the said recited Act it is ‹ enacted, that from and after the Commencement thereof it should not be lawful for any Justice of the Peace or other Person to administer or cause or allow to be administered, or to receive or cause or allow to be received, any Oath, Affidavit, or solemn Affirmation touching any Matter or Thing whereof such Justice or other Person hath not Jurisdiction or Cognizance by some Statute in force at the Time being: And whereas by the Law and Practice of Scotland Judicial Ratifications by Married • Women upon Oath are Acts of voluntary Jurisdiction which may

be

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' be proceeded in before any Judge: And whereas the said recited Act may be construed to apply to the Oaths taken in such Rati'fications, and it is expedient that such Law and Practice should 'not be affected or rendered doubtful:' 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 nothing in the said recited Act contained shall prevent or be construed to prevent the taking of Oaths in Judicial Ratifications by Married Women as the same might by the Law and Practice of Scotland have heretofore been taken, nor shall any thing in the said recited Act contained invalidate or be construed to invalidate any such Ratification on Oath taken according to fications, as such Law and Practice since the Commencement of the said re- heretofore. cited Act; and every such Ratification taken under a Declaration since the passing of the said recited Act shall be of the same Force and Effect as if such Ratification had been taken on Oath.

CA P. XLIV.

An Act to continue the Laws for the Relief of Insolvent Debtors in England until the First Day of June One thousand eight hundred and thirty-seven, and from thence to the End of the then next Session of Parliament.

[28th July 1836.]

W HEREAS an Act was passed in the Seventh Year of the
Reign of His late Majesty King George the Fourth, inti-

Nothing in recited Act to prevent the taking of Oaths by Married Women in Judicial Rati

'tuled An Act to amend and consolidate the Laws for the Relief of 7 G. 4. c. 57.

'Insolvent Debtors in England: And whereas a certain other Act

was passed in the First Year of the Reign of His present Ma

'jesty, intituled An Act to continue and amend the Laws for the 1 W. 4. c. 38. Relief of Insolvent Debtors in England, whereby, amongst other Things thereby enacted, the said first-mentioned Act was continued for a certain Time therein mentioned: And whereas a

⚫ certain other Act was passed in the Second Year of the Reign

of His present Majesty, intituled An Act to continue for Three 2 W. 4. c. 44. Years, and to amend, the Laws for the Relief of Insolvent Debtors in England: And whereas it is expedient to continue the said Acts: 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 the said Acts shall be and the same are hereby continued.

II. And be it further enacted, That this Act or any Part thereof may be altered, varied, or repealed by any Act or Acts to be passed in this present Session of Parliament.

III. And be it further enacted, That the said recited Acts and this Act shall continue in force until the First Day of June One thousand eight hundred and thirty-seven, and from thence until the End of the then next Session of Parliament.

Recited Acts

continued.

Act may be altered this

Session.

Term of Act.

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2&3 W.4. c.120.

4 & 5W.4. c.60.

CA P. XLV.

An Act to transfer the Collection and Management of the
Duties in Great Britain on Horses let for Hire, and on
Licences relating to the same, from the Commissioners of
Stamps and Taxes to the Commissioners of Excise.
[28th July 1836.]

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WHEREAS by an Act passed in the Second and Third

Years of the Reign of His present Majesty, intituled An 'Act to repeal the Duties under the Management of the Commis'sioners of Stamps on Stage Carriages and on Horses let for Hire ' in Great Britain, and to grant other Duties in lieu thereof; and also to consolidate and amend the Laws relating thereto, certain 'Duties in Great Britain were, amongst others, granted for and in respect of every Horse let for Hire, as in the said Act is mentioned, and for every Licence relating to the same, which Duties were thereby placed under the Management of the Commis sioners of Stamps, and were denominated and deemed to be Stamp Duties: And whereas by an Act passed in the Fourth and Fifth Years of His said Majesty's Reign, intituled An Act 'to amend the Laws relating to the Land and Assessed Taxes, and 'to consolidate the Boards of Stamps and Taxes, it was amongst other Things enacted, that the several Persons appointed as 'therein mentioned Commissioners of Stamps for the United Kingdom of Great Britain and Ireland and Commissioners for the Affairs of Taxes in Great Britain respectively should be and 'become One Consolidated Board of Commissioners, and be called "The Commissioners of Stamps and Taxes," and that from thenceforth all the several Duties, Matters, and Things which then were collected by or under the Care and Management of the said Commissioners of Stamps and of the said Commissioners for the Affairs of Taxes respectively should be collected by and 'should be under the Care and Management of the Commis'sioners of Stamps and Taxes in the same Manner as such Duties, Matters, and Things respectively had theretofore been collected by or had been under the Care and Management of the said Commissioners of Stamps and of the said Commissioners for the Affairs of Taxes respectively: And whereas it is expedient to transfer the Collection and Management of the said Duties on Horses let for Hire, and on Licences relating to the same, from the said Commissioners of Stamps and Taxes to the Commis'sioners of Excise;' 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 ParFrom 31st Jan. liament assembled, and by the Authority of the same, That from and after the Thirty-first Day of January One thousand eight hundred and thirty-seven the Care and Management of the Rates and Duties granted and made payable by the said first-recited Horses let for Act in and throughout Great Britain for and in respect of every Hire, and on Horse let for Hire, and every Licence relating to the same, and Licences relatmentioned and described in the said Schedule (Ă.) to the said Act ing to the same, transferred from annexed, shall be and the same are hereby transferred from the the Commission Commissioners of Stamps and Taxes to the Commissioners of

1897 the Care

and Manage

ment of the

Duties on

and Taxes to the Commissioners

Excise in Great Britain for the Time being; and the said Rates ers of Stamps and Duties shall thenceforth be denominated and deemed to be Duties of Excise, and shall be raised, levied, collected, and paid and accounted for by and under the Authority, Care, and Management of the said Commissioners of Excise.

II. And be it further enacted, That all the Powers, Provisions, Regulations, and Directions contained in the said first-recited Act shall be executed and enforced by the Commissioners of Excise and their Officers respectively, for securing and collecting the said Duties, as fully and effectually as if such Powers, Provisions, Regulations, and Directions had been originally given to the said Commissioners of Excise and their Officers respectively, and as if the same were repeated and re-enacted in this Act, and that all the Powers, Provisions, Regulations, and Directions, Forfeitures, Pains, and Penalties contained in and imposed by the said Act, and all the Provisions, Powers, Regulations, and Directions, Forfeitures, Pains, and Penalties contained in and imposed by any Act or Acts in force immediately before the passing of this Act, in relation to any of the Duties of Excise, so far as such last-mentioned Provisions, Powers, Regulations, Directions, Forfeitures, Pains, and Penalties shall be applicable to the said Duties on Horses let for Hire, or on Licences relating to the same, and so far as the same shall not be inconsistent with the special Powers, Provisions, Regulations, and Directions, Forfeitures, Pains, and Penalties contained in the said first-recited Act, shall be of full Force and Effect, and shall be applied and put in execution for securing, collecting, recovering, and paying the said last-mentioned Duties, and for preventing, detecting, and punishing all Frauds, Forgeries, and other Offences relating thereto, as fully and effectually to all Intents and Purposes as if such Powers, Provisions, Regulations, and Directions, Forfeitures, Pains, and Penalties were repeated and specially enacted in this Act; and wherever in the said first-recited Act the Head Office for Stamps, or the Solicitor of Stamps in England or Scotland respectively, or any Officer of Stamp Duties, is mentioned or designated, the same shall, so far as relates to the Duties on Horses let for Hire and on Licences relating to the same, be deemed and taken to mean the Chief Office of Excise in London, the Solicitor of Excise in England or in Scotland, as the Case may be, and any Officer of Excise respectively; and the Account by the said Act directed to be kept and to be intituled "Stamp Office Weekly Account" shall be intituled "Excise Office Weekly Account."

III. Provided always, and be it further enacted, That nothing in this Act contained shall extend or be deemed or construed to extend to prevent the Commissioners of Stamps and Taxes, or any Collector or other Person appointed by them, or any Farmer of the said Duties on Horses let for Hire under any Demise or Contract which shall be existing on the said Thirty-first Day of January One thousand eight hundred and thirty-seven, or any Assignee of such Farmer, from doing or causing to be done at any Time after the said Thirty-first Day of January all or any such Acts, Matters, and Things whatsoever as shall or may be necessary or expedient for raising, levying, collecting, recovering, and paying all or any of the Duties on Horses let for Hire, and

of Excise.

Powers, &c. of 2&3 W.4. c.120.

to be executed by the Commis. sioners of Excise, and Powers, &c. of Excise Acts to be of

full Force for collecting the Duties trans

ferred.

Proviso for collecting Duties accrued before 31st January 1837.

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