Name nation SCHEDULE (H.) ANNUAL RETURN by each TRUSTEE within Fourteen Days after the Thirty-First Day of October, and by each SHERIFF CLERK within Fourteen Days thereafter. of Bank tration awarded. rupt. SCHEDULE (I.) Table of Fees payable under this Act. I. IN THE COURT OF SESSION. (1) To the Collector of the Fee Fund: Original Petitions for Sequestration, or any other Writ or Step by which a Process of Sequestration is originated All other Papers, being Steps of Procedure, and not Productions, each . (2.) To the Keeper of the General Minute Book: For entering the First Deliverance, and Deliverance awarding Sequestration, Adjudication, and (3.) To the Extractors: For every Extract made of the Proceedings or of the Deliverance of the Lord Ordinary or Inner For entering any Schedule II. TO THE Keepers of THE RECORDS. For entering on the Margin of any Record the Recal of Sequestration, or Discharge in favour of the For Access to and Liberty to make Excerpts of Proceedings under this Act from any Register or For Extracts or certified Copies therefrom, per Sheet For collating and certifying Extracts therefrom, per Sheet. 0 10 0 026 026 010 (1.) To the Sheriff Clerk: III. SHERIff Court. On any Deliverance pronounced by the Sheriff, awarding Sequestration, declaring the Election of a For every other Deliverance, not being merely an Order for Papers or Revisals . For entering the First Deliverance, and the Deliverance awarding Sequestration, in the Register, For entering the Name and Designation of the Trustee and Commissioners in the Register For Oath of the Bankrupt, and Examinations of him or others, per Sheet 0 1 0 026 For every certified Copy or Extract of the Proceedings before the Sheriff, or of any Deliverance pronounced by him, per Sheet. For every borrowing of all or any Part of the Proceedings For every annual Report of the depending Sequestration, for each Sequestration, to be paid by the (2.) To the Sheriff: Attending any Meeting of Creditors or Examination, for each such Meeting or Diet of Examination, not being on the same Day SCHEDULE (K.) Tables of Prices payable for Advertisements in the London and Edinburgh Gazette. CAP. LXXX. An Act to grant Relief in assessing the Income Tax on Lands in Scotland in respect of certain Public Burdens charged thereon; to alter and regulate the Allowances to Clerks to the Commissioners of Income Tax; and to amend the Laws relating to the Land, Assessed, and Income Taxes, and the Redemption and Purchase of the Land Tax. (29th July 1856.) ABSTRACT OF THE ENACTMENTS. 1. Relief from income tax to landlords in Scotland in respect of public burdens not paid by landlords in England. 2. Allowances to clerks to Income Tax Commissioners under recited Acts repealed, and other allowances granted in lieu thereof. 3. Section 2. of 16 & 17 Vict. c. 117. relating to redemption of land tax repealed. 4. Parishes or places may be united for the more convenient execution of the Acts relating to the land tax, &c. By this Act, After reciting that it is expedient to grant relief in assessing the income tax on lands in Scotland in respect of certain public burdens charged thereon, and to alter and regulate the allowances to clerks to the Commissioners of Income Tax, and also to amend the laws relating to the redemption and purchase of the land tax: It is Enacted as follows: 1. Whereas the rules contained in the Act, 5 & 6 Vict. c. 35, for estimating the annual value of properties described in Schedules (A.) and (B.) of the Acts relating to the income tax, in order to the assessing and charging of the same under the said Acts, direct that where any landlord shall be subject to any covenant or agreement to pay or satisfy out of the rent reserved parochial rates, taxes, and assessments which by law are a charge on the occupiers of lands, the annual value of such fands shall be estimated for the purpose aforesaid, exclusive of such rates, taxes, and assessments: And whereas certain public rates and taxes which in England are by law a charge on the occupiers of lands are in Scotland charged on the landlords, and other public burdens, the like whereof do not exist in England, are also charged on the landlords in Scotland; and it is expedient to afford relief to landlords in Scotland with respect to the charge of the income tax upon them in regard to all such cases as aforesaid: Be it enacted, That where it shall be made to appear to the satisfaction of the Commissioners of Inland Revenue that the landlord of lands in Scotland is by law charged with any public rates, taxes, or assessments which in England are by law a charge on the occupiers of lands, or that such landlord is by law charged with any public rates or taxes or other public burdens the like whereof are not chargeable on lands in England, the said Commissioners shall cause such relief to be given to the said landlords in Scotland as shall be just and reasonable in regard to the charge of the income tax on them in respect of an annual value exceeding by the amount of such rates, taxes, assessments, and public burdens the charge of the said tax on landlords in England, and such relief shall be given either by abatement from the assessment, or by such repayment of the tax, and under such rules, regulations, and directions as the said Commissioners shall think fit to make or give in that behalf. 2. And whereas by section 183. of the said recited Act certain allowances were directed to be granted to the clerks of the respective Commissioners of Income Tax for the due performance by the said clerks of the duties of their offices respectively, and by an Act, 16 & 17 Vict. c. 34. s. 57, certain other allowances were directed to be granted to the said clerks in lieu of the said former allowances: Be it enacted, That the said allowances directed to be granted by the said recited Acts or either of them to the clerks of the respective Commissioners of Income Tax shall be and the same are hereby repealed as to all assessments made or to made for any year commencing from or after the 5th of April 1856, and in lieu thereof there shall be granted the following allowances; (that is to say,) the clerk of the respective Commissioners who shall duly perform the duties of his office within the respective times limited by law in that behalf, and shall have borne and sustained the incidental expenses mentioned in the said first-recited Act, shall, by warrant under the hands of the said Commissioners, have and receive from the respective officers for receipt 2d. in the pound on so much of the net amount of the sums assessed and charged in the duplicates of assessment for any year commencing as aforesaid, after all appeals heard and determined, and all just reductions, abatements, and discharges made from such assessments and duplicates respectively, as will give to such clerk an allowance not exceeding 500l. for any one year, and at the rate of 1d. in the pound on the remainder (if any) of the said net amount: Provided always, that it shall be lawful for the Commissioners of Her Majesty's Treasury, in any case in which they shall see fit, to cause such further allowance to be made to any such clerk as aforesaid of any sum not exceeding 1d. in the pound on the amount of such part of the gross assessment as shall have been discharged on occasion of claims for exemption or abatement made or allowed on the ground of income being below 150l. and 100l. a year respectively as the said lastmentioned Commissioners shall, on consideration of the extent and population of the district, and the number of such claims, think proper to direct; and the certificate of the Commissioners of Inland Revenue shall be an authority to the officers for receipt respectively to pay such further allowance as last-mentioned. 3. And whereas by an Act, 16 & 17 Vict. c. 117. s. 2, it is enacted, that upon the completion of any contract entered into after the passing of the said last-mentioned Act for the redemption of land tax, and upon the transfer or payment of the consideration for the same, the messuages, lands, tenements, or hereditaments comprised in such contract shall be wholly freed and exonerated from the land tax charged thereon, and from all further assessments thereof, and from any yearly term, rent, or rentcharge in respect of any consideration for such contract: Be it enacted, That the said last-recited enactment, so far as regards any such contract as aforesaid to be entered into at any time after the passing of this Act, shall be and the same is hereby repealed. 4. And for the more convenient execution of the Acts relating respectively to the land tax, the assessed taxes, and the income tax, be it enacted, That it shall be lawful for the Commissioners acting in the execution of the acts relating to the land tax for any division, at any meeting of such Commissioners convened for that purpose, if and as they shall see fit (subject as herein provided), to unite any two or more parishes, townships, tithings, hamlets, or places (extra parochial or otherwise), for the purpose of the more convenient execution of the said several Acts relating to the said taxes respectively, and to certify such union to the Commissioners of Inland Revenue, for the approbation of the Commissioners of Her Majesty's Treasury; and if the said last-mentioned Commissioners shall approve of such union, such approbation shall be certified by the Commissioners of Inland Revenue to the respective Commissioners acting in the execution of the several Acts relating to the several taxes aforesaid respectively; and thereupon, and from and after such time as shall be fixed by such last-mentioned certificate, such united parishes, townships, tithings, hamlets, or places shall, for all the purposes of the said several Acts and taxes respectively, be considered as one parish or place only, and the said respective Commissioners shall execute the said Acts with respect to such united parishes, townships, tithings, hamlets, or places as if the same were one parish or place only: Provided always, that nothing herein contained shall extend to authorize any alteration of the quota of land tax now chargeable by law on any parish or place. CAP. LXXXI. An Act to reduce the Stamp Duties on certain Instruments of Proxy; to amend the Laws relating to the stamping of Articles of Clerkship to Attorneys and others; and to exempt from Stamp Duty Admissions to the Freedom of the City of London by Redemption. ABSTRACT OF THE ENACTMENTS. (29th July 1856.) 1. Stamp duties on instruments of proxies herein named repealed, and new duties granted in lieu thereof. 2. Provision in section 6. of 7 Vict. c. 21. and other Stamp Acts to be applied to the new duties. 3. Power to Treasury to authorize articles to be stamped on the terms stated. 4. Admissions to the freedom of the City of London by redemption exempted from Stamp Duty. For and in respect of every letter or power of attorney, and every commission, factory, mandate, or other instrument in the nature thereof, made for the sole purpose of appointing or nominating a proxy to vote at any meeting within any part of the United Kingdom of the proprietors or shareholders of or in any jointstock company, or other company or society whose stock or funds are divided into shares, and transferable, or made for the purpose of appointing, nominating, or authorizing any person to vote as a proxy, Commissioner, mandatory, or otherwise, at any parish meeting of heritors or proprietors of real or herit able property in Scotland, the stamp duty of 6d. 2. The provision contained in section 6. of the Act, 7 Vict. c. 21, relating to instruments for appointing proxies, thereby charged with a certain stamp duty, and also, so far as the same shall be applicable, and shall not be inconsistent with such provision, all other powers, provisions, clauses, regulations, directions, allowances, and exemptions, fines, forfeitures, pains, and penalties contained in or imposed by any Act or Acts relating to any duties of the same kind or description, shall, for and in the raising, levying, collecting, and securing of the duties hereby granted, and otherwise in relation thereto respectively, have full effect, and be observed, applied, allowed, enforced, and put in execution with respect to the last-mentioned duties, and to the vellum, parchment, and paper, matters and things, charged and chargeable therewith, and to the persons signing, or voting or acting, or attempting to vote or act, under any such instrument, as fully and effectually, to all intents and purposes, as if the same had been herein repeated, and specially enacted with reference to the duties hereby granted, and the instruments charged or chargeable therewith. 3. Reciting that by an Act, 7 Geo. 4. c. 44, it is enacted, that it shall not be lawful for the Commissioners of Stamps or any of their officers to stamp, under any pretence whatever, after the expiration of six months from the date thereof, any vellum, parchment, or paper upon which shall be engrossed, printed, or written any articles of clerkship, contract, indenture, or other instrument, whereby any person shall become bound to serve as a clerk or apprentice, in order to his admission as a solicitor, attorney, proctor, writer to the signet, agent, or procurator in any of the courts of law or equity, or the High Court of Admiralty, or any ecclesiastical court, or the Courts of Session, Justiciary, Exchequer, Commission of Teinds, or the Commissary Court, or any inferior court in Great Britain: Enacts, That it shall be lawful for the Commissioners of Inland Revenue, notwithstanding the said last-mentioned Act, in any case where they shall be directed so to do by the Commissioners of Her Majesty's Treasury, to stamp any such instruments as last mentioned, upon payment of the duty chargeable thereon at the date thereof, and of such further sum as hereinafter specified by way of penalty, and in lieu of all other penalties; that is to say, As to any such instrument bearing date and executed before the 5th of August 1853, the sum of 201.; As to any other such instrument where the same shall be brought to be stamped within the period of one year from the date thereof, the sum of 101.; After one year and within two years, 201.; And after four years, 501. 4. Reciting that by an Act, 1 & 2 Vict. c. 35, intituled 'An Act to repeal the Stamp Duty now paid on Admissions to the Freedom of Corporations in England,' it was enacted, that after the passing of that Act no stamp duty should be chargeable on the admission of any person entitled to take up his freedom by birth or servitude in any city or borough in England returning a member or members to serve in Parliament: And that in the city of London the right to vote in ward elections is vested in the freemen occupiers, and it is expedient that all impediments to the admission of occupiers in the city of London to the freedom. of the city of London by redemption for that purpose should be removed, and that the stamp duty payable on such admission should be abolished: Enacts, That from and after the passing of this Act no stamp duty shall be chargeable on the admission of any person to the freedom of the city of London by redemption: Provided always, that this Act shall not repeal any stamp duty now payable on the admission to the freedom of any company. CAP. LXXXII. An Act to repeal and reimpose under new Regulations the Duty on Race-horses. ABSTRACT OF THE ENACTMENTS. (29th July 1856.) 1. Present duty payable on race-horses repealed. 2. New duty on race-horses imposed in lieu of that repealed. 3. Duty imposed to be deemed an Excise Duty, and all powers and provisions of Excise Acts to be applied thereto. 4. Duty to be paid to the clerk of the course previously to the starting of the race-horse.-Penalty on owner refusing to pay the duty, and not producing receipt for previous payment. |
