3. Interest on Advances.

An Act to apply the Sum of Two million Pounds out of the Consolidated Fund to the Service of the Year ending the Thirty-first Day of March One thousand eight hundred and sixty-eight. (7th December 1867.)

Most Gracious Sovereign, WE, Your Majesty's most dutiful and loyal Subjects, the Commons of the United Kingdom of Great Britain and Ireland, in Parliament assembled, towards making good the Supply which we have cheerfully granted to Your Majesty in this Session of Parliament, have resolved to grant unto Your Majesty the Sum herein-after mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted; and be it 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, as follows:

1. There shall and may be issued and applied, for or towards making good the Supply granted to Her Majesty for the Service of the Year ending on the Thirty-first Day of March One thousand eight hundred and sixty-eight, the Sum of Two million Pounds out of the Consolidated Fund of VOL. XLVI.-LAW JOUR. STAT.

the United Kingdom of Great Britain and Ireland, and the Commissioners of Her Majesty's Treasury for the Time being are hereby authorized and empowered to issue and apply the same accordingly.

2. The Governor and Company of the Bank of England may make Advances to Her Majesty, upon the Credit of the Sum granted by this Act out of the Consolidated Fund of the United Kingdom of Great Britain and Ireland, to an Amount not exceeding in the whole the Sum of Two million Pounds, and such Advances shall be made on the Application of the Commissioners of Her Majesty's Treasury, from Time to Time, in such Sums as may be required for the Public Service, and shall be placed to the Credit of the Account of Her Majesty's Exchequer at the Bank of England, and be available to satisfy the Orders for Credits granted or to be granted on the said Account, under the Provisions of the " Exchequer and Audit Departments Act, 1866," in respect of any Services voted by the Commons of the United Kingdom of Great Britain and Ireland in this present Session of Parliament.

3. The Advances made by the Bank of England from Time to Time under the Authority of A 2

this Act shall bear Interest not exceeding the Rate of Threepence Halfpenny per Centum per Diem, and the Principal and Interest of all such Advances shall be paid out of the growing Pro

duce of the Consolidated Fund at any Period not later than the next succeeding Quarter to that in which the said Advances shall have been made.

An Act to grant to Her Majesty additional Rates of Income Tax. (7th December 1867.)

Most Gracious Sovereign, WE, Your Majesty's most dutiful and loyal Subjects, the Commons of the United Kingdom of Great Britain and Ireland in Parliament assembled, towards raising the necessary Supplies to defray Your Majesty's Public Expenses, and making an Addition to the Public Revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several Rates and Duties herein-after mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted; and be it 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, as follows:

1. In addition to the Rates and Duties granted and now chargeable under the Act passed in the Thirtieth Year of Her Majesty's Reign, Chapter Twenty-three, for One Year commencing on the Sixth Day of April One thousand eight hundred and sixty-seven, for and in respect of all Property, Profits, and Gains mentioned or described as chargeable in the Act passed in the Sixteenth and Seventeenth Years of Her Majesty's Reign, Chapter Thirty-four, for granting to Her Majesty Duties on Profits arising from Property, Professions, Trades, and Offices, there shall be charged, collected, and paid, for and in respect of such Property, Profits, and Gains, either by Assessment or otherwise, the following additional Rates and Duties; that is to say, upon any

Assessment made on the annual Value or Amount of any Property, Profits, or Gains charged or chargeable under the said Act of the Thirtieth Year of Her Majesty's Reign, Chapter Twentythree, (except Property, Profits, and Gains chargeable under Schedule (B.),) the additional Rate or Duty of One Penny for every Twenty Shillings of the annual Value or Amount of all such Property, Profits, and Gains respectively; and for and in respect of the Occupation of Lands, Tenements, Hereditaments, and Heritages chargeable under Schedule (B.), the additional Rate or Duty of One Halfpenny in England, and of Three Eighths of a Penny in Scotland and Ireland respectively, for every Twenty Shillings of the annual Value thereof; and such additional Rates and Duties respectively shall be collected and paid with and over and above the Second Moiety of the Duties assessed or charged for the said Year.

2. Provided always, That where any Dividends, Interest, or other Profits or Gains becoming due or payable half-yearly are assessed or charged half-yearly with the Rate or Duty under the said Act of the Thirtieth Year of Her Majesty's Reign, Chapter Twenty-three, there shall be charged upon the first Assessment or Charge which shall be hereafter made on such Dividends, Interest, Profits, and Gains the additional Rate or Duty of Twopence for every Twenty Shillings of the half-yearly Amount thereof; and where any Profits or Gains becoming due or payable quarterly are assessed or charged quarterly with the Rate or Duty under the said Act, there shall be charged upon the first Two quarterly Assessments or Charges respectively which shall be

hereafter made on such last-mentioned Profits and Gains the additional Rate or Duty of Twopence for every Twenty Shillings of the quarterly Amount of such last-mentioned Profits and Gains; and the said additional Rates and Duties charged in such half-yearly and quarterly Assessments respectively shall be collected and paid

with and over and above the Rates and Duties assessed or charged therein respectively under the said Act.

3. Provided always, That every Person who shall claim and prove in the Manner prescribed by the Acts now in force relating to the Income Tax that his total annual Income from every Source, although amounting to One hundred Pounds or upwards, is less than Two hundred Pounds a Year, shall be entitled to be relieved from so much of the said additional Rates and Duties assessed upon or paid by him under this Act as an Assessment or Charge of the said Rates and Duties upon Sixty Pounds of his Income would amount unto, and such Relief

shall be given in the Manner directed by the said Acts.

4. The additional Rates and Duties by this Act granted shall be charged, raised, levied, and collected under the Regulations and Provisions of the said Act of Parliament herein-before mentioned, and of the several Acts therein referred to, and also of any Act or Acts subsequently passed explaining, amending, or continuing the said first-mentioned Act; and all Powers, Authorities, Rules, Regulations, Penalties, Clauses, Matters, and Things contained in or enacted by the said several Acts, and in force with respect to the Rates and Duties granted by the said first-mentioned Act, shall (so far as the same are or may be applicable consistently with the express Provisions of this Act) respectively be duly observed, applied, and put in execution, mutatis mutandis, for charging, levying, collecting, receiving, accounting for, and securing the said Rates and Duties hereby granted, and otherwise relating thereto.

Schedule.

An Act to confirm a Provisional Order under "The Drainage and Improvement of Lands (Ireland) Act, 1863," and the Acts amending the same.

(7th December 1867.)

WHEREAS the Commissioners of Public Works

in Ireland have, in pursuance of "The Drainage and Improvement of Lands Act (Ireland), 1863,' and the Acts amending the same, duly made the Provisional Order contained in the Schedule to this Act annexed, and it is by the first-mentioned Act provided that no such Order shall be of any Validity whatsoever until it should be confirmed by Parliament, and it is expedient that said Order shall be so confirmed:

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 assem

been illegal by reason of its injuriously affecting such Land or Property, and any Damages adjudged to be paid by the said Board to any Person as aforesaid shall be deemed to be Part of the Costs incurred by such Board in defending legal Proceedings instituted against them, and shall be defrayed in manner in which the said

Costs are authorized to be defrayed by "The Drainage and Improvement of Lands Act (Ireland), 1863."

3. This Act may be cited for all Purposes as "The Drainage and Improvement of Lands Supplemental Act (Ireland), 1867."

Drainage and Improvement of Lands Act (Ireland), 1863, 26th and 27th Vict. Cap. 88, 27th and 28th Vict. Cap. 72, 28th and 29th Vict. Cap. 52.

In the Matter of ELPHIN DRAINAGE DISTRICT, County of Roscommon.

WHEREAS certain Proprietors of and Persons interested in the Lands adjacent to the Owenure River and its Tributaries on or about the 16th Day of September 1864 presented their Petition to the Commissioners of Public Works in Ireland, under the Provisions of the Drainage and Improvement of Lands Act (Ireland), 1863, and the Acts since passed amending the same, accompanied by the proper Schedules, Maps, Plans, Sections, and Estimates, together with other Particulars and Information required by said Acts, showing, by Reference to said Maps, the Boundaries and Area of the proposed Drainage District, and stating the Exigencies rendering the Formation of such Drainage District necessary, and praying that the said Lands within the proposed District should be constituted a separate Drainage District under the Provisions of said Act:

And whereas the said Commissioners referred the same to Samuel Ushen Roberts, Esquire, Civil Engineer, an Inspector duly appointed under the said Act:

And whereas all Notices and Inquiries required by the said Act have been duly given and made, and said Inspector has duly [reported to us the said Commissioners in Writing the Result of his Inquiries, and we the said Commissioners have duly considered the same, and no Objections to the Report of the said Inspector have been made to us, and all Preliminaries required by the said Act to precede the making of this Provisional Order have been performed and complied with:

And whereas the said Commissioners of Public Works in Ireland, upon Consideration of the Premises, are satisfied of the Propriety of constituting the proposed separate Drainage District, and that the Proprietors of Two Third Parts in Value of the Lands in the proposed

District are in favour thereof, and have, subsequently to the Date of the Report of the said Inspector, assented thereto in Writing :

Now, therefore, in pursuance of the Power given to us by the said Act, we, the Commissioners of Public Works in Ireland, do by this Provisional Order under our Common Seal constitute the Area in the said Petition and Report (and the Boundaries and Extent of which are set forth within Yellow Lines on certain Maps to which we have caused our Common Seal to be attached, and which Maps are deposited in the Office of Public Works in Ireland,) a separate Drainage District, by the Name of "The Elphin Drainage District," and we do declare that the Lands to be purchased for the proposed Works in such District (subject to such Alterations and Deviations therefrom as we the said Commissioners may hereafter sanction) are the Lands in that Behalf shown and set forth in the said Maps, and the Schedule thereto annexed marked with the Letter B., and also sealed with our Common Seal.

And we the said Commissioners of Public Works do by this our Order order and direct that the Time for Completion of the necessary Works in the said District shall be limited to the 1st Day of September 1870.

And we do further, by this our Provisional Order, make the following Regulations with respect to the Drainage Board :

:-

The Drainage Board for the said District shall consist of Eleven Members.

That the following Persons shall be the Members of the First Drainage Board; viz.-

The Right Honourable Lord Crofton of Moat Park, County of Roscommon.

John Irwin of Raheen, Esquire, County of Roscommon.

William Lloyd of Rockville, Esquire, County of Leitrim.

Henry Packenham Mahon of Strokestown House, Esquire, County of Roscommon. Joseph A. Holmes of Roscommon, Esquire, County of Roscommon.