I, district] of

the death of A.B., of

of

this

in the county [or burgh] of

registrar of births, deaths, and marriages in the parish [or do hereby certify, that was duly registered by me on the one thousand eight hundred and day of

one thousand eight hundred and

day

Witness my hand,

Registrar.

SCHEDULE (K.)

To the registrar of the parish [or district] of

burgh] of

of

Sect. 49.

in the county [or

Take notice, that A.B., a justice of peace for the county convicted C.D., of , of having irregularly contracted a ; or that the Court of Session [or other competent

18 , pronounced decree in an action of declarator of marriage before the said court, at the instance of G.H., [pursuer's name and description], against I.K., [defender's name and description], finding that G.H., of had intermarried. Witness my hand,

THE STAMP ACT, 1854 (Short Titles Act, 1896).

AN ACT to amend the Laws relating to the Stamp Duties.

[9th August 1854.]

[Whole Act, except ss. 11, 12, 20, rep. 33 & 34 Vict. c. 99.]

11. WHAT TO BE DEEMED BANK NOTES WITHIN THE MEANING OF THE SAID ACTS.— [Recital of 7 & 8 Vict. c. 32; 8 & 9 Vict. c. 38; 8 & 9 Vict. c. 37] All bills, drafts, or notes (other than notes of the Bank of England) which shall be issued by any banker or the agent of any banker for the payment of money to the bearer on demand, and all bills, drafts, or notes so issued which shall entitle or be intended to entitle the bearer or holder thereof, without endorsement, or without any further or other endorsement than may be thereon at the time of the issuing thereof, to the payment of any sum of money on demand, whether the same shall be so expressed or not, in whatever form and by whomsoever such bills, drafts, or notes shall be drawn or made, shall be deemed to be bank notes of the banker by whom or by whose agent the same shall be issued within the meaning of the said three several Acts last mentioned, and within all the clauses, provisions, and regulations thereof respectively.

S. 11 in part rep. 55 & 56 Vict. c. 19 (S. L.R.).

12. STAMP DUTIES ON BANK NOTES, BILLS, &c.—All bills, drafts, and notes which by or under this Act, or the said three several Acts last mentioned, or any of them respectively, are declared or deemed to be bank notes, shall be subject and liable to the stamp duties, and composition for stamp duties, imposed by or payable under any Act or Acts in force upon or in respect of promissory notes for the payment of money to the bearer on demand; and all clauses, provisions, regulations, penalties, and forfeitures contained in any Act or Acts relating to the issuing of such promissory notes, or for securing the said stamp duties and composition respectively, or for preventing or punishing frauds or evasions in relation thereto, shall respectively be deemed to apply to all such bills, drafts, and notes as aforesaid, and to the stamp duties and composition payable upon or in respect thereof, anything in this Act, or any other Act or Acts, to the contrary notwithstanding.

[S. 20 applies to Dublin exclusively.]

CHAPTER XC.

THE USURY LAWS REPEAL ACT, 1854 (Short Titles Act, 1896).

AN ACT to repeal the Laws relating to Usury.

Title in part rep. 55 & 56 Vict. c. 19 (S.L.R.).

[10th August 1854.]

3. THE LEGAL OR CURRENT RATE OF INTEREST TO BE THE SAME AS IF THIS ACT HAD NOT PASSED.—Where interest is now payable upon any contract, express or implied, for payment of the legal or current rate of interest, or where upon any debt or sum of money interest is now payable by any rule of law, the same rate of interest shall be recoverable as if this Act had not been passed.

4. ACT NOT TO AFFECT THE LAW AS TO PAWNBROKERS.-Provided always, that nothing herein contained shall extend or be construed to extend to repeal or affect any statute relating to pawnbrokers; [ but that all laws touching and concerning pawnbrokers shall remain in full force and effect, to all intents and purposes whatsoever, as if this Act had not been passed.]

1 Words in brackets are rep. 35 & 36 Vict. c. 93, s. 4, as far as relates to pawnbroking in Great Britain. [Sched. rep. 38 & 39 Vict. c. 66 (S.L.R.)]

CHAPTER XCI.

THE LANDS VALUATION (SCOTLAND) ACT, 1854 (Short Titles Act, 1896). AN ACT for the Valuation of Lands and Heritages in Scotland.1

[10th August 1854.]

1 This Act is rep. 30 & 31 Vict. c. 80, s. 11, in so far as necessary to give effect to the provisions of that Act. All the powers and duties of the Treasury under this Act are transferred to the Secretary for Scotland, 50 & 51 Vict. c. 52, s. 2 (2).]

[Preamble.]

1. ANNUAL VALUATION ROLLS OF THE LANDS AND HERITAGES IN COUNTIES AND BURGHS.-The Commissioners of Supply of every county and the magistrates of every burgh in Scotland respectively shall annually cause to be made up a valuation roll, showing the yearly rent or value for the time of the whole lands and heritages within such county or burgh respectively, and separately within each parish or part of a parish situated within such county or burgh respectively, and specifying in each case the nature of such lands and heritages, and the names and designations of the proprietors or reputed proprietors, and, where there are tenants or occupiers, of the tenants and of the occupiers thereof respectively;

S. 1 in part rep. 38 & 39 Vict. c. 66 (S.L.R.).

2. OFFICERS OF INLAND REVENUE TO ASSIST IN MAKING UP THE VALUATION ROLLS. -In making up the valuation roll the Commissioners of Supply and magistrates respectively may take the assistance of the officer of Inland Revenue charged with the duty of assessing to the income tax in such county or burgh respectively; and such commissioners and magistrates respectively may from time to time, as often as they may deem it necessary, by their order in writing, to be signed by their clerk, require any officer of Inland Revenue charged with the duty of assessing the income tax in such county or burgh respectively to appear before them when, and where, and as often as such commissioners and magistrates respectively may deem expedient, and to produce all assessments and other documents in the custody or power of such officer relating to

the value of or assessment on all or any of the property within the several parishes or places within his district or division, and to be examined on oath, and answer such questions as the said commissioners and magistrates respectively may put to him touching the said assessments or the value of the property contained therein :

S. 2 in part rep. 48 & 49 Vict. c. 3, s. 9 (6).

3. APPOINTMENT AND DUTIES OF ASSESSORS.-In order to the making up of such valuation, the Commissioners of Supply of each county and the magistrates of each burgh respectively shall, as occasion requires, appoint one or more fit and proper persons to be assessors or assessor for the purposes of this Act; and it shall be the duty of such assessors annually to ascertain and assess the yearly rent or value of the several lands and heritages within the county or burgh respectively, other than the lands and heritages of railway and canal companies, which are herein-after specially provided for, and to make up such valuation roll thereof in the manner by this Act prescribed; and every such assessor shall be appointed either for the whole county or burgh, or for some particular portion or district thereof to be prescribed by the Commissioners of Supply or magistrates respectively; and every such assessor shall on being appointed by the said Commissioners of Supply or magistrates respectively, and before entering upon the duties of his office, declare that he will faithfully and honestly perform the duties thereof; and every such assessor shall be removeable at the pleasure of the said commissioners or magistrates respectively.

4. DATE FOR MAKING UP VALUATION ROLL.-In every county and burgh

a new valuation roll shall be annually made up by the assessors on or before the fifteenth day of August in every

year.

S. 4 in part rep. 38 & 39 Vict. c. 66 (S. L.R.).

5. COPIES AND NOTICES FOR PURPOSES OF APPEAL.-On or before the twenty-fifth day of August and not earlier than the fifteenth day of July in each year the assessor shall transmit or cause to be transmitted to each person included in his valuation, whether as proprietor or tenant or occupier, a copy of every entry in such valuation roll wherein such person shall be set forth either as proprietor or tenant or occupier, along with a notice to such person that if he considers himself aggrieved by such valuation, he may appeal against the same to the Commissioners of Supply of the county or to the magistrates of the burgh, as the case may be, in terms of this Act, or may obtain redress without the necessity of such appeal, by satisfying the assessor, on or before the eighth day of September in each year, that he has well-founded ground of complaint; and such copy and notice may be served by handing the same to such person personally, or leaving the same, or sending it through the Post Office, at his residence or usual place of abode; and where the residence or place of abode of such person is unknown, it shall be sufficient if service be made as aforesaid upon his factor or agent, or be addressed to him at the office of the clerk of supply of the county or town clerk of the burgh, as the case may be Provided always, that where in making up his valuation as aforesaid the assessor is merely to repeat an entry which occurred in the valuation of the immediately preceding year, it shall not be necessary for the assessor to transmit such copy and notice as aforesaid to the person or persons specified in such merely repeated entry.

6. YEARLY VALUE OF LANDS, WOODS, &C., HOW TO BE ESTIMATED AS TO Lands Let ON LEASE FOR LONG TERMS.-In estimating the yearly value of lands and heritages under this Act, the same shall be taken to be the rent at which, one year with another, such lands and heritages might in their actual state be reasonably expected to let from year to year; and where such lands and heritages consist of woods, copse, or underwood, the yearly value of the same shall be taken to be the rent at which such lands and heritages might in their natural state be reasonably expected to let from year to year as pasture or grazing lands; and where such lands and heritages are bonâ fide let for a yearly rent conditioned as the fair annual value thereof, without grassum or consideration other than the rent, such rent shall be deemed and taken to be the yearly rent or value of such lands and heritages in terms of this Act: Provided always, that if such lands and heritages be let upon a lease the stipulated duration of which is more than twenty-one years from the date of entry under the same, or in the case of minerals more than thirty-one years from such date of entry, the rent payable under such lease shall not necessarily be assessed as the yearly rent or value of such lands and heritages,

but such yearly rent or value shall be ascertained in terms of this Act irrespective of the amount of rent payable under such lease, and the lessee under such lease shall be deemed and taken to be also the proprietor of such lands and heritages in the sense of this Act, but shall be entitled to relief from the actual proprietor thereof, and to deduction from the rent payable by him to such actual proprietor of such proportion of all assessments laid on upon the valuations of such lands and heritages made under this Act, and payable by such lessee as proprietor in the sense of this Act, as shall correspond to the rent payable by such lessee to such actual proprietor as compared with the amount of such valuation.

Further proviso added by 58 & 59 Vict. c. 41, s. 4.

7. ASSESSOR MAY CALL FOR WRITTEN STATEMENT OF RENT, &c.-PENALTY FOR Refusing to give STATEMENT.-It shall be lawful for any assessor acting under this Act to call upon any person, being a proprietor or reputed proprietor, or tenant or occupier, within the county or burgh or district for which such assessor is appointed, for a written statement of the yearly rent or value and of all other particulars required by this Act of all lands and heritages within such county or burgh or district of which such person is proprietor or reputed proprietor, or tenant or occupier; and if any such person shall, without reasonable excuse, fail to furnish such written statement to such assessor within fourteen days after he shall be called upon in writing so to do, he shall be liable to pay a penalty not exceeding twenty pounds; and if any such person shall present or cause to be presented to such assessor any false statement of such yearly rent or value or other particulars as aforesaid, he knowing the same to be false, he shall be liable to pay a penalty of fifty pounds.

8. COURTS OF APPEAL AGAINST VALUATIONS.-The Commissioners of Supply of every county and the magistrates of every burgh shall annually on or before the fifteenth but not earlier than the tenth day of September in each year hold a court for hearing appeals against valuations made by such assessors as aforesaid under this Act, of which ten days' notice shall be given, which court may be adjourned from time to time; and at such court, and at latest on or before the thirtieth day of September in each year, all such appeals and complaints under this Act shall be disposed of; and such courts or adjourned courts of appeal shall be held in such and as many places within such county and burgh respectively as such commissioners and magistrates respectively shall appoint; and the deliverances of such commissioners and magistrates respectively upon such appeals and complaints shall be final and conclusive, and not subject to review.

9. PERSONS ENTITLED TO APPEAL-APPELLANTS TO GIVE NOTICE TO ASSESSOR.-All persons whose names shall have been entered by the assessors in the valuation roll of the county or burgh respectively, whether as proprietors or tenants or occupiers, shall be entitled to appeal to the said commissioners or magistrates, as the case may be, with reference to such entry: Provided always, that the appellant shall, six days at least before such appeal is heard, intimate in writing to the assessor that he is to maintain such appeal, and specify the amount of valuation which he alleges should be substituted for the amount stated by the assessor.

10. PROCEDURE ON HEARING OF APPEALS.-It shall be competent to the Commissioners of Supply and magistrates of burghs respectively in the hearing of appeals under this Act to cite and examine the parties and their witnesses on oath, and to call for all papers and documents which they may deem necessary; and every court of appeal shall be attended by the assessors by whom the several valuations under appeal were made, and such assessors shall answer upon oath all competent interrogatories which may be put to them with reference to the matters involved in such appeals; and it shall not be necessary for the court of appeal to keep any formal record of their proceedings, except only a note of the assessment, appeal, and judgment, but they may, if they think proper, cause any deposition which may be made before them to be taken down in writing, and signed by the deponent, and may authenticate it by the signature of one of their number as having been made in their presence; and every such deposition so taken down, signed, and authenticated shall be deemed and taken to be good evidence in any prosecution for perjury.

11. VALUATION ROLL SHALL BE RETAINED BY ASSESSOR TILL 8TH OF SEPTEMBER YEARLY, AND SHALL THEN BE TRANSMITTED TO THE CLERK OF SUPPLY OR TOWN CLERK, AND SHALL BE OPEN TO INSPECTION IN HIS OFFICE.-The valuation roll, when made up

by the assessor, shall be retained by him until the eighth day of September in each year, when he shall transmit it to the clerk of supply of the county or to the town clerk of the burgh, as the case may be, or, if there be no town clerk, to such other person as the chief magistrate of the burgh, or, if there be no such magistrate, the sheriff of the county, may specially appoint for the purpose, which he is hereby required in such case to do, as occasion requires; and the said valuation roll shall thereafter remain in the office of such clerk of supply or town clerk, or other person specially appointed as aforesaid, patent to every person having interest therein, either as proprietor, tenant, or occupier.

12. VALUATION ROLL, WHEN COMPLETED, TO BE AUTHENTICATED, AND TO BE IN FORCE FOR ONE YEAR CLERKS OF PAROCHIAL BOARDS TO BE FURNISHED WITH COPIES OF SO MUCH OF THE ROLL AS RELATES TO THEIR PARISHES.—As soon as all appeals taken under this Act shall have been disposed of, and the valuation of the county or burgh shall have been thereby completed, the said valuation roll shall be authenticated in counties by the signature of the convener of the Commissioners of Supply, or of the clerk of supply, or other person whom the Commissioners of Supply may authorize for that purpose, and in burghs by the signature of the chief magistrate, or of the town clerk, or other person whom the magistrates may authorize for that purpose; and such valuation roll shall then be in force as the valuation roll of the county or burgh, as the case may be, for the year commencing at the term of Whitsunday immediately preceding, and ending at the term of Whitsunday immediately following; and as soon as such valuation roll has been authenticated as aforesaid, the clerk of supply or town clerk, as the case may be, shall furnish to the clerks of the several parochial boards within the county or burgh a copy of so much thereof as relates to their respective parishes; and every parish, person, or persons interested in any valuation roll under this Act shall be entitled to inspect and make copies of the same or any part thereof, at their own expense, at such reasonable times, and on payment of such moderate fee, and subject to such regulations, as the Commissioners of Supply or magistrates respectively may fix.

13. PROCEEDINGS IN CASE OF COMPLAINTS THAT THE VALUE OF ANY LANDS HAS NOT BEEN JUSTLY STATED BY THE ASSESSOR ON THE VALUATION ROLL-The Decision of thE True Value of ANY LANDS MAY IN CERTAIN CASES BE REFERRED to the Sheriff.—If any complaint shall be made to the Commissioners of Supply of any county, or to the magistrates of any burgh, sitting as an appeal court as above provided, to the effect that the yearly rent or value of any lands or heritages within such county or burgh respectively has been stated by the assessor in the valuation roll of such county or burgh at other than the just and true amount thereof, such Commissioners of Supply and magistrates respectively may, if they think fit, make inquiry into such complaint, after giving not less than six days notice to the proprietor and occupier of such lands and heritages of the time and place when such inquiry will be gone into, and may thereupon alter the amount of the yearly rent or value of such lands and heritages in the valuation roll of such county or burgh to such extent as, after such inquiry, may appear to them to be just; and the Commissioners of Supply and magistrates respectively, in the conduct of such inquiries as aforesaid, shall have all the same powers and authorities as are by this Act conferred upon them with reference to appeals; and it shall be lawful for them to award expenses against the complainer, where it shall appear to them that such complaint has been made without any reasonable or probable cause: Provided always, that where any parish consists partly of a burgh and partly of a landward district, it shall be competent to the Commissioners of Supply of the county or to the magistrates of such burgh respectively, if they shall think that any property within such parish has been unduly valued, to refer the true value of the same to the sheriff of the county, who shall decide the same summarily, without being subject to review, and the magistrates and Commissioners of Supply respectively, on such decision being produced to them, shall correct the roll accordingly at the next ensuing period of valuation. 14. QUORUM OF MAGISTRATES-MAJORITY TO DECIDE-PRESES TO HAVE CASTING VOTE. In all proceedings under this Act, any two magistrates of a burgh shall be deemed to be a quorum of such magistrates. and shall be entitled to exercise all the powers conferred upon the general body of . magistrates under this Act and the majority present, and voting, shall rule the decision;