heritages, ascertained in terms of this Act, as compared with the yearly rent or value of the whole lands and heritages in Scotland of railway and canal and other companies included in such valuation; and in case of any difference of opinion as to the proportions in which such remuneration or salary should be borne by such companies respectively in terms of this Act, the same shall be determined by the Treasury, whose award thereon shall be final; and on or before the thirty-first day of December in each year the said remuneration or salary received from such companies as aforesaid shall be paid over by the Treasury to the assessor of railways and canals; and the proportion of such remuneration or salary payable by each such company in terms of this Act, shall be deemed to be a debt due by such company to the Crown, and shall be recoverable in like manner as any other debt due to the Crown is recoverable by law.

30. MISTAKES OR MISNOMERS, &c. not to affecT VALUATIONS.-No valuation of any lands or heritages contained in any valuation roll under this Act shall be rendered void or be affected by reason of any mistake or variance in the names of such lands or heritages, or in the christian or surname or designation of any proprietor or tenant or occupier thereof; and no valuation roll which shall be made up and authenticated in terms of this Act, and no valuation which shall be contained therein, shall be challengeable, or be capable of being set aside or rendered ineffectual, by reason of any informality, or of any want of compliance with the provisions of this Act, in the proceedings for making up such valuation or valuation roll.

31. PROPRIETORS TO BE CHARGEABLE WITH ASSESSMENTS ON LANDS SEPARATELY LET AT LESS THAN L.4 RENT-REIMBURSEMENT OF PROPRIETORS BY TENANTS.-In all cases where any lands or heritages shall be separately let at a rent not amounting to four pounds per annum, and the names of the occupiers thereof shall not have been inserted in the valuation roll, the proprietor of such lands and heritages shall be charged with and have to pay the whole of the assessments on such lands and heritages separately let as aforesaid; but every such proprietor charged with and paying such assessments shall have relief against the tenants and occupiers of such lands and heritages for reimbursements thereof, if and in so far as such assessments may by law be properly chargeable upon such tenant or occupiers.

[S. 32 rep. 38 & 39 Vict. c. 66 (S.L.R.).]

33. PUBLIC ASSESSMENTS LEVIABLE ACCORDING TO THE REAL RENT OF LANDS SHALL BE LEVIED ACCORDING TO THE VALUATION ESTABLISHED BY THIS ACT-AS TO PUBLIC ASSESSMENTS ASSESSED UPON MEANS AND SUBSTANCE.—Where in any county, burgh, or town, any county, municipal, parochial, or other public assessment, or any assessment, rate, or tax under any Act of Parliament, is authorized to be imposed or made upon or according to the real rent of lands and heritages, the yearly rent or value of such lands and heritages, as appearing from the valuation roll in force for the time under this Act in such county, burgh, or town, shall from and after the establishment of such valuation therein be always deemed and taken to be the just amount of real rent for the purposes of such county, municipal, parochial, or other assessment, rate, or tax, and the same shall be assessed and levied according to such yearly rent or value accordingly, any law or usage to the contrary notwithstanding: Provided always, that when the area of any parish church heretofore erected has been allocated among the heritors according to their respective valued rents as appearing upon the present valuation rolls, all assessments for the repair thereof shall be imposed according to such valued rent; and where in any county, burgh, or town, any county, municipal, parochial, or other public assessment, or any assessment, rate, or tax under any Act of Parliament, might be assessed upon means and substance, such assessment shall from and after the establishment of valuations under this Act be assessed and levied upon the yearly rent or value in terms of this Act of such lands and heritages within such county, burgh, or town, one half upon the owners and the other half upon the tenants and occupiers of such lands and heritages, but subject to the provisions and exceptions herein-before made and provided as regards lands and heritages separately let at a rent not amounting to four pounds; and all Acts, laws, and usages to the contrary are hereby repealed, in so far as necessary to give effect to this enactment, but no further.

S. 33 in part rep. 55 & 56 Vict. c. 19 (S.L.R.).

is or

34. VALUATION ROLLS SHALL BE EVIDENCE OF VALUE IN PROCEEDINGS RELATING TO THE FRANCHISE; AND SHALL BE PRODUCED AT REGISTRATION COURTS AND COURTS OF APPEAL. In all questions and proceedings under any Act of Parliament relating to the franchise, or to the representation of the people in Parliament, it shall be sufficient to refer to an entry in the valuation roll in force for the time or last in force under this Act in any county or burgh, and such entry shall be received and taken in all such questions and proceedings as conclusive proof that the gross yearly rent or value of the lands or heritages specified therein is at the date of such reference, and has been from the commencement of the year to which such valuation roll applies, of the amount therein set forth; and it shall be competent in all cases, notwithstanding anything in any existing Act of Parliament to the contrary, to refer to such valuation roll in such appeal court, although such valuation roll may not have been produced or referred to in the registration court; and it shall be the duty of every sheriff clerk of a county and town clerk of a burgh officiating or who ought to officiate at any registration court or court of appeal under any such Act of Parliament to have the valuation roll of the county or burgh, as the case may be, in force for the time under this Act on the table of such registration court or court of appeal, as the case may be, for reference as aforesaid; and as soon as each annual valuation roll of a county, or of a burgh not being a burgh sending or contributing to send a member to Parliament, shall have been completed under this Act, and when the same shall be required for the purposes of any registration or appeal court, the clerk of supply having the custody of such valuation roll shall, when called upon to do so, transmit the same to the sheriff clerk of the county, by whom it shall be retained, patent to all parties having interest therein, until the business of the registration and appeal courts of the year shall be concluded, when it shall be forthwith returned by such sheriff clerk to such clerk of supply.

35. VALUATION ROLLS PRESERVED IN THE GENERAL REGISTER HOUSE.-The valuation rolls to be made up in terms of this Act shall be . . of such dimensions as may be prescribed by the Lord Clerk Register of Scotland, or his deputy; and at the expiration of six years from the date of the passing of this Act, and at the expiration of every subsequent period of six years thenceforward, every clerk of supply and town clerk or other person being custodier of the valuation rolls of any county or burgh under this Act shall transmit or cause to be transmitted to the said Lord Clerk Register or his deputy, in order to preservation thereof in the General Register House of Scotland, the whole valuation rolls of such county or burgh then completed, and not previously transmitted, other than the valuation rolls of such county or burgh in force for the time being.

S. 35 in part rep. 38 & 39 Vict. c. 66 (S.L.R.).

36. BOUNDARIES OF BURGHS-2 & 3 WILL. 4, c. 65.—The limits and boundaries of such burghs as send or contribute to send a member or members to Parliament shall for the purposes of this Act be taken and held to be according to the limits and boundaries prescribed by the Representation of the People (Scotland) Act, 1832: Provided always, that in any burgh in which the ordinary jurisdiction of the magistrates shall not extend over the whole of the said boundaries it shall be lawful to exclude therefrom for the purposes of this Act such part thereof, being beyond the ordinary jurisdiction of the magistrates, as may be mutually agreed on by the magistrates of the burgh and the Commissioners of Supply for the county, or, in case of disagreement, as shall be determined by the sheriff of such county: Provided always, that where more than one burgh contributes to send a member or members to Parliament, each such burgh shall notwithstanding be held to be distinct and separate burghs for the purposes of this Act; and the magistrates of each burgh respectively shall have and exercise all the powers herein conferred on magistrates of burghs: Provided also, that where the boundaries of any burgh are not prescribed by the Representation of the People (Scotland) Act, 1832, the same shall be determined by the sheriff of the sheriffdom in which such burgh is situated, or, if such burgh be situated partly in one county and partly in another, by the sheriff of that sheriffdom in which the greater part of such burgh may be situated; and as soon as may be after the passing of this Act every sheriff to whom such power of fixing the boundaries of any burgh for the purposes of this Act is hereby committed shall, by letter to be addressed by him to the chief or senior magistrate or other administrator on behalf of such burgh, require such magistrate

or other administrator of such burgh to attend him at a time and place to be fixed in such letter, and shall likewise intimate the same to the convenor or convenors of the county or counties in which such burgh is situated, and shall at such time and place, or at any time or place to which the sheriff may adjourn the inquiry, take such evidence as may be adduced to him, or as he may think necessary, and shall thereupon, by writing under his hand, fix and determine the boundaries of such burgh for the purposes of this Act, and shall cause such written determination to be recorded in the sheriff court books of his county, and shall furnish an official extract therefrom to such magistrate or administrator, and to the clerk or clerks of supply of the county or counties within which such burgh is situated; and such determination shall, when so recorded, fix and determine the boundaries of such burgh for the purposes of this Act.

37. RECOVERY OF PENALTIES.-Every penalty imposed by this Act may be recovered by summary proceeding, upon complaint in writing made in name of an assessor under this Act to the sheriff of the sheriffdom in which the offence shall have been committed, or to the sheriff of any sheriffdom in which the offender may be found; and either upon the appearance or upon the default to appear of the party offending it shall be lawful for the sheriff to proceed to the hearing of the complaint, and upon proof of the offence, to convict the offender, and upon such conviction to decern and adjudge the offender to pay the penalty incurred, as well as such expenses as the sheriff shall think fit, and to grant warrant for imprisoning the offender until such penalty and expenses shall be paid:

S. 37 in part rep. 55 & 56 Vict. c. 19 (S.L.R.).

38. APPLICATION OF PENALTIES.—The sheriff by whom any penalty shall be imposed by virtue of this Act shall award such penalty to be applied for the purposes of this Act within the county or burgh in which the offence was committed, and shall order the same to be paid over to the complainer, or to some other person, for that purpose.

S. 38 in part rep. 55 & 56 Vict. c. 19 (S.L.R.).

39. PROVISION WHERE ASSESSMENT IS LEVIED BY FIXED PER-CENTAGE on a VALUATION DIFFERENT FROM THAT ESTABLISHED BY THIS ACT.-Where in any burgh or parish or county under any statute any assessment, rate, or tax of a fixed amount or per-centage has been assessed upon or levied from the proprietors or tenants or occupiers of any lands and heritages, but according to a different valuation from that established by this Act, it shall be lawful for the sheriff, on an application from any person or persons authorized to assess or levy such assessment, rate, or tax, or from any ratepayer within such county, burgh, or parish, to fix and determine, after such inquiry and notice as he shall think proper, what per-centage according to the valuation to be made under this Act corresponds with and will yield as nearly as may be the sum which the per-centage specified in such statute should yield according to the valuation hitherto in use to be made up under such statute; and the per-centage so fixed by the sheriff shall thereafter, subject to all legal rights, be held to be the per-centage provided by such statute.

[S. 40 rep. 55 & 56 Vict. c. 19 (S.L.R.).]

41. CLASSIFICATIONS AND ALLOWANCES NOT TO BE ALTERED OR AFFECTED, &c.— Nothing contained in this Act shall alter or affect any classification or power of classification, or any deduction or allowances or power of making deductions or allowances from gross rental, made or possessed by any body, persons, or person entitled to impose or levy assessments, but the same shall not affect the value to be inserted in the valuation roll in terms of this Act; and nothing contained in this Act shall exempt from or render liable to assessment any person or property not previously exempt from or liable to assessment.

42. INTERPRETATION.-The following words and expressions, when used in this Act, shall in the construction thereof be interpreted as follows, except when the nature of the provision or the context of the Act shall exclude or be repugnant to such construction; (that is to say,) the expression "lands and heritages" shall extend to and include all lands, houses, shootings, and deer forests, underwood, from which revenue is actually derived, ferries, piers, harbours, quays, fishings, woods, copse, and wharfs, docks, canals, railways, mines, minerals, quarries, coalworks, waterworks, limeworks, brickworks, ironworks, gasworks, factories, and all buildings and pertinents

40

thereof, and all machinery fixed or attached to any lands or heritages: Provided always, that no mine or quarry shall be assessed unless it has been worked during some part of the year to which such assessment applies; the word "proprietor " shall apply to liferenters as well as fiars and to tutors, curators, commissioners, trustees, adjudgers, wadsetters, or other persons, who shall be in the actual receipt of the rents and profits of lands and heritages; the word "factor" shall mean a person acting under a probative factory and commission for the proprietor or proprietors, including corporations being proprietors, for whom he is factor, and in the bonâ fide actual management as such factor of the lands and heritages belonging to such proprietor; the word "burgh" shall apply only to a city, burgh, or town, being a royal burgh, or which sends or contributes as a burgh to send a member to Parliament; the expression "magistrates of burghs" shall include the lord provost, or provost, or chief magistrate, and magistrates and councils of burghs, and all persons being members for the time of such magistracy or council; the word "town" shall extend to and include all burghs, as well royal and parliamentary burghs as burghs of barony or regality, and all other burghs whatsoever, and generally all places situate within a county forming an area of assessment distinct from such county; the word "county" shall include and apply to a county exclusive of the burghs situate therein; the expression "the "shall mean the assessor under this Act of the county or burgh or portion or district of the county or burgh for which he is assessor, as distinguished from the assessor of railways and canals under this Act.

"assessor

S. 42 in part rep. 49 & 50 Vict. c. 15, s. 4, and 55 & 56 Vict. c. 19 (S.L.R.).
[Sched. rep. 38 & 39 Vict. c. 66 (S.L.R.).]

CHAPTER XCIV.

THE PUBLIC REVENUE AND CONSOLIDATED FUND CHARGES ACT, 1854
(Short Titles Act, 1896).

AN ACT to alter the Mode of providing for certain Expenses now charged upon
certain Branches of the Public Revenues and upon the Consolidated
Fund.
[10th August 1854.]

[Preamble recites that the several charges and payments described in Schedule (A.) are charged by various Acts upon certain branches of the public revenue, and that those described in Schedule (B.) are also charged upon the said revenue and upon the Consolidated Fund.]

1. CHARGES IN SCHEDULE (A.) TO BE PAYABLE OUT OF THE CONSOLIDATED FUND; AND CHARGES IN SCHEDULE (B.) TO BE PAID OUT OF SUPPLIES VOTED BY PARLIAMENT. . Such of the charges and payments as are described in the said schedule (A.) shall be charged on and payable out of the said Consolidated Fund; and such of the charges and payments as are described in the said schedule (B.) shall be paid out of such aids and supplies as may be from time to time provided and appropriated by Parliament for the purpose.

.

S. 1 in part rep. 38 & 39 Vict. c. 66 (S.L.R.), and 55 & 56 Vict. c. 19 (S.L.R.).

2. ANNUAL FINANCIAL ACCOUNTS TO BE MADE UP TO 31ST MARCH.-It shall be lawful for the Commissioners of her Majesty's Treasury, if they shall see fit, at and after such time as may appear to them convenient, instead of the accounts now by law directed to be annually prepared and made out for one year ending on the fifth day of January in each year of the total income of the United Kingdom, including all the ordinary revenues and extraordinary resources thereof, and of the income of the said Consolidated Fund, and of the actual payments thereout, and of the future annual charge upon the said fund, and of the net produce of all the permanent taxes of the United Kingdom, and of the arrears and balances due from all public accountants, and of the exports and imports of the United Kingdom, and of the shipping registered in or belonging to the several ports of her Majesty's dominions, and of the public expenditure

of the United Kingdom, and of the public funded debt of the United Kingdom, and the reduction thereof, and of the unfunded and outstanding debt of the United Kingdom, and instead of the account showing how the monies given for the service of the United Kingdom for the year preceding the said fifth day of January have been disposed of, to cause accounts to be annually prepared and made up for one year ending on the thirty-first day of March, and in all respects with reference to such day, in like manner as if in the provisions now in force relating to the preparation and making out of such accounts the thirty-first day of March was substituted for the fifth day of January; and the said commissioners shall in each year cause such accounts to be laid before both Houses of Parliament on or before the thirtieth day of June, if Parliament be sitting, or if Parliament be not sitting, then within fourteen days after the next meeting of Parliament.

[Ss. 3-5 rep. 29 & 30 Vict. c. 39, s. 46.]

6. TREASURY MAY ORDER ANY CHARGES IN SCHEDULE (B.) TO BE PAID ON CERTAIN QUARTER DAYS.-It shall be lawful for the Commissioners of her Majesty's Treasury, if and where they see fit, to cause all or any of the said charges and payments described in the said schedule (B.) now payable on any other quarterly days than the thirty-first day of March, the thirtieth day of June, the thirtieth day of September, and the thirtyfirst day of December, to be paid on such last-named days, or where any such charges or payments are payable yearly or half-yearly on any other than some of such days, to cause the same to be paid on one or two (as the case may require) of such days as aforesaid; and where the days of payment of any such charge or payment are altered as aforesaid, the said commissioners shall cause such deduction to be made from the payment to be made on the first of the substituted days of payment of such sum as shall be proportionate to the period by which such payment is accelerated.

7. WHERE ANY CHARGES IN SCHEDULE (B.) ARE NOW CHARGED ON ANY Fees, &c., TREASURY MAY ORDER SUCH FEES TO BE CARRIED TO CONSOLIDATED FUND.-Where any of the charges and payments described in the said schedule (B.) are by law payable out of or charged upon any fees or other casual receipts, and are payable out of the said Consolidated Fund only in the event and to the extent of any deficiency of such fees or other casual receipts, such fees or other casual receipts shall, in such cases as the Treasury may think fit and direct, cease to be applicable to such charges or payments, and be from time to time paid into the receipt of the Exchequer, and be carried to and form part of the said Consolidated Fund, in which case the entire charges shall be provided for out of monies to be granted by Parliament; but until such fees or other casual receipts shall be so paid into the receipt of the Exchequer in pursuance of any direction of the Treasury, the same shall continue applicable to such charges or payments, and such charges or payments shall be paid out of aids or supplies to be from time to time provided and appropriated by Parliament only in the event and to the extent of any deficiency in such fees or casual receipts.

8. REGULATIONS AS TO PAYMENT OF CHARGES OUT OF CONSOLIDATED FUND, &c.—It shall be lawful for the Treasury from time to time to make such rules and regulations and issue such orders concerning the form and mode of transmission of certificates and vouchers, and otherwise for checking, controlling, and regulating the payment of the charges transferred to the Consolidated Fund by this Act, and for enforcing and regulating the accounting for and due payment of the monies to be carried to the Consolidated Fund under this Act, as they may think fit; and a return of any such rules and regulations which may be issued by the Treasury shall be laid before Parliament within six weeks from the date of the issue thereof, if Parliament be then sitting, and if not then sitting, within six weeks from the day of the next ensuing meeting of Parliament.

SCHEDULE (A.)

Schedule of Salaries, Pensions, Compensations, and other payments, charged on the gross Revenues of Customs, Excise, and Taxes, under the Acts 7 Anne, cap. 11, 10 Anne, cap. 26, 50 Geo. 3, cap. 31, and subsequent Acts, to be charged on the Consolidated Fund.