each of the next succeeding Three Years, of such new Cultivation thereof. from additional XXVIII. And be it enacted, That all Lands the Tithes whereof Orchards, &c. shall have been commuted as aforesaid, which shall be situated displanted to within the Limits of any Parish in which an Extraordinary Fruit be relieved Charge shall have been distinguished as aforesaid, and which shall Charge. cease to be cultivated as Orchards or Fruit Plantations at any Time after such Commutation, shall be charged, after the Thirtyfirst Day of December next following such Change of Cultivation, only with the ordinary Charge upon such Lands. and Fruit. XXIX. Provided also, and be it enacted, That in case any Lands Provision for within the Limits of a Parish in which an Extraordinary Fruit mixed PlantaCharge shall have been distinguished as aforesaid shall have been tions of Hops or shall at any Time be planted with Fruit, and also with Hops, the same shall, during the Continuance of such mixed Plantation of Hops and Fruit, be liable to the Extraordinary Hop Charge only, or to the Extraordinary Fruit Charge only, payable in respect of the same Lands, not to both those Charges; and that the Extraordinary Charge to which the Lands so planted shall be liable shall be the higher of the Two for the Time being. When Land acreable Rent- fixed. Plantations. XXX. And be it enacted, That where any Land liable to any such extraordinary Charge for the Tithes of a mixed Plantation of Hops and Fruit shall at the Time of the Commutation produce both Rectorial and Vicarial Tithes payable to different Persons the Apportionment shall set out the same, distinguishing the Amount of ordinary and extraordinary Charge payable to each Tithe Owner, and shall divide the whole acreable extraordinary Charge between such Tithe Owners, according to the Quantity of Land producing Rectorial Tithe, and the Quantity producing Vicarial Tithe. XXXI. And be it enacted, That in all Cases in which there Provision for shall be hereafter mixed Plantations of Hops and of such Fruit future mixed as aforesaid in any Parish or District in which an extraordinary Fruit Charge shall have been declared, the Rectorial and Vicarial Tithes whereof but for the Commutation would have been payable to different Owners, the extraordinary Charge payable in respect of the Tithes of such mixed Plantation shall be divided between such Owners in proportion to the Extent of Land occupied by that Produce which would have paid Tithes to each of them respectively: Provided always, that Payment of the Share of each Tithe Owner, when so ascertained, shall be taken to be subject to the Provisions contained in the said first-recited Act and in this Act, for lessening the Amount of extraordinary Charge payable in respect of Hop Gardens and Orchards respectively at the Beginning of such Cultivation. XXXII. And be it enacted, That for the Purpose of fixing any Charge for the Tithes of Hops or Fruit, or of any mixed Plantation as aforesaid, the Commissioners may, if they see fit, assign the Parish or Lands in respect of which due Notice shall have been given, requiring the Tithes thereof to be separately valued, as required by the said first-recited Act, or any Part or Parts of such Parish or Lands, as a District under the Provisions of the said Act, and may fix a Charge upon such Lands in respect of the Tithes of Hops or Fruit as the Rent-charge to prevail and to be Dd 4 estab. How the Rentcharge for Heps and Fruit may be fixed in cer tain Cases. Provision for giving Effect to Parochial Agreements, and Proceed ings thereon in certain Cases of extraordinary Charge. For the Settlement of Dis. putes as to Boundaries. established in respect of the same, without specific Reference in the Award to any other Parish or Lands, but having regard nevertheless to the general Amount of Compositions which they shall find to have prevailed in other Parishes of a similar Description, and not to the Money Payments in the Parish under Consideration, or the Value of the Tithes in Kind therein. XXXIII. And be it enacted and declared, That the Provisions of the said first-recited Act for distinguishing Rent-charges appor tioned upon Lands cultivated as Hop Grounds into Two Parts, and for relieving Lands from and subjecting the same to an extraordinary Charge when ceased to be cultivated, and when newly cultivated as such, respectively shall be held to extend to Parochial Agreements already or hereafter made, and to the Proceedings consequent thereupon, and to the Lands discharged from Tithes by virtue thereof; and that every such Agreement and Proceeding, whereby any District has been or shall be assigned for establishing or distinguishing into Two Parts any Rent-charge in respect of Lands cultivated as aforesaid, shall be deemed valid, operative, and effectual for all the Purposes of the said recited Acts and of this Act, and that every District assigned by virtue thereof shall be deemed a District duly assigned, and every Rent-charge created thereby a valid Rent-charge for the like Purposes. XXXIV. And be it enacted, That in case there shall be any Question between any Parishes or Townships, or between any Two or more Land Owners, touching the Boundaries of such Parishes or Townships, or the Lands of such Land Owners respectively, or if such Parishes or Townships or Land Owners shall be desirous of having such Boundaries ascertained or a new Boundary Line defined, it shall be lawful for the said Commissioners, or any Assistant Commissioner, on the Application in Writing of a Majority of not less than Two Thirds in Number and Value of the Land Owners of such Parishes or Townships in the case of Parochial or Township Boundaries, or on the like Application of such Two or more Land Owners in the Case of Boundaries between their Lands, to deal with any Dispute or Question concerning such Boundaries, and to ascertain, adjust, set out, and define the ancient Boundaries between such Parishes or Townships or the Lands of such Land Owners respectively, or draw and define a new Line of Boundary, as they may see fit; and in every such Case the Powers and Provisions of the said recited Acts and of this Act, so far as the same may, in the Judgment of the said Commissioners or Assistant Commissioner respectively, be applicable, shall extend and may be applied by them or him to such Question; and the Boundary Line so ascertained or newly defined by the said Commissioners or Assistant Commissioner shall thenceforward be the Boundary Line of and between such Parishes, Townships, or Lands of such Land Owners respectively for all Purposes whatsoever: Provided always, that nothing in this Provision contained shall extend to any Boundary or Part of a Boundary being also the Boundary Line or Part of the Boundary Line of any County, or to the Boundary Line of any Copyhold or Customary Land, unless the Consent in Writing of the Lord of the Manor whereof such Land is holden to such Application being dealt with by the said Commissioners or Assistant Assistant Commissioner shall have been first sent to them or him quiry into Boundaries. XXXVI. And be it enacted, That it shall be lawful for the said Commissioners Commissioners and for such Assistant Commissioner as aforesaid may award to order and direct that all reasonable Costs, Charges, and Ex- Costs of Inpences already or hereafter to be incurred by any Parties interested in or about any Inquiry into any Boundary which the said Commissioners or such Assistant Commissioner are or is authorized to settle, shall be borne and paid in such Proportion and Manner by and amongst the several other Parties interested therein (as well those who shall have signed a Request to the Tithe Commissioners that the said Commissioners should inquire into and settle such Boundaries, as every other Person interested who shall, either personally, or by his or her Counsel, Attorney, or Agent, appear upon such Inquiry before the said Commissioners or before such Assistant Commissioner) as the said Commissioners or any such Assistant Commissioner shall direct; and such Costs, Charges, and Expences, and every Part thereof, shall in every such Case be recoverable in the like Manner as Expences or the Share thereof to be borne by any Person are or is recoverable by the recited Acts or this Act. XXXVII. And be it enacted, That this Act shall be taken to be a Part of the first-recited Act for the Commutation of Tithes in England and Wales, and of the secondly-recited Act for amend. ing the same, and of the said thirdly-recited Act to facilitate the Merger of Tithes; and that in the Construction of this Act, unless there be something in the Subject or Context repugnant to such Construction, the several Words used in this Act shall have and bear the same Interpretation as is given to such Words respectively in the said recited Acts or either of them; and whenever a Word importing the Singular Number or Masculine Gender only is used the same shall be understood to include and shall be applied to several Persons or Parties as well as one Person or Party, and Females This Act to be taken as Part of 6&7W. 4. c.71. Act may be amended, &c. 10 Ann. c.19. Females as well as Males, and several Matters or Things as one XXXVIII. And be it enacted, That this Act may be amended or repealed by any Act passed in this Session of Parliament. 6 An Act to remove Doubts as to the charging the Duty of [24th August 1839.] WHEREAS by an Act passed in the Tenth Year of the Reign of Her Majesty Queen Anne, intituled An Act for laying 'several Duties upon all Sope and Paper made in Great Britain ' or imported into the same, and upon chequered and striped Linens 'imported, and upon certain Silks, Callicoes, Linens, and Stuff's printed, painted, or stained, and upon several Kinds of Stampt Vellom, Parchment, and Paper, and upon certain printed Papers, Pamphlets, and Advertisements; for raising the Sum of Eighteen hundred thousand Pounds by way of a Lottery, towards Her Majesty's Supply; and for licensing an additional Number of "Hackney Chairs; and for charging certain Stocks of Cards and 'Dice; and for better securing Her Majesty's Duties to arise in the Office for the Stamp Duties by Licences for Marriages and otherwise; and for Relief of Persons who have not claimed their Lottery Tickets in due Time, or have lost Exchequer Bills or Lottery Tickets; and for borrowing Money upon Stock (Part of the Capital of the South Sea Company) for the Use of the Public; and by another Act passed in the Twenty-fourth Year of the Reign 24 G. 3. Sess. 2. of His Majesty King George the Third, intituled An Act for 'better securing the Duties on Starch and Soap, the Officers of c. 48. All Hard Soap to be charged by Gauge in Excise were empowered at all Times, upon Request, to enter ' into the House, Boiling-house, Warehouse, or other Place what" soever belonging to or used by any Maker of any Soap whatsoever, and by gauging or weighing of the Soap or otherwise, as to such Officer should seem most proper and convenient, to take an Account of the just Quantity of Soap which should have 'been made by such Maker or Makers of Soap from Time to Time: And whereas under the said Provision in the said recited Acts, the Officers of Excise, in charging the Duty of Excise on Hard Soap, have hitherto been in the Practice of taking the Account of all Hard Soap by Gauge in the Frames: And ' whereas Questions and Doubts have lately been raised whether the Excise Calculation for such Gauge is correct and legal, and it is necessary to remove such Doubts, and to determine the Mode in which the Quantity of Hard Soap to be charged with Duty shall be ascertained: 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 assembled, and by the Authority of the same, That all Hard Soap made by any Maker of Soap shall be taken account of and the Quantity thereof ascertained by the Officer of Excise by Gauge, whilst the same is in the Frame or Frames, Frames, immediately on being cleansed, and before being cut up the Frames as and removed from the Frame or Frames; and the Quantity of Hard cleansed, and Soap so ascertained by Gauge shall be the Quantity charged with before cut up. Duty. II. And be it enacted, That for the Purpose of calculating the Number of Pounds Weight of Hard Soap by Gauge, Twenty-eight Cubic Inches of such Soap when hot, and Twenty-seven Cubic Inches and Fourteen hundred Parts of a Cubic Inch of such Soap when cold, shall be deemed and taken to be a Pound Weight Avoirdupois of all Hard Soap, of whatever Description, made from the usual Materials of Tallow, Oil, Kitchen Stuff, or other Animal Fish or Vegetable Fat, Tallow, Grease, or Oil, Rosin, and Alkali, or any Mixture thereof; and the Maker of such Hard Soap shall be charged with Duty accordingly. 28 Cubic Inches to be a Pound when hot, and cold, of all Hard Soap made from ordinary Materials. 2714 when Officers of Excise in charging Mottled Soap to make the Allowance of 10 per Cent. under 5 G. 3. c.43. III. And whereas by an Act passed in the Fifth Year of the Reign of His Majesty King George the Third, intituled An Act 'for the better securing and further Improvement of the Revenues of Customs, Excise, Inland and Salt Duties; and for encou• raging the Linen Manufacture of the Isle of Man, and for allow ing the Importation of several Goods the Produce and Manufacture of the said Island, under certain Restrictions and Regulations, the Officers of Excise were required to allow to the respective • Makers of Hard Soap, in their Returns or Reports of the seve'ral Quantities of Hard Soap made by such respective Makers of Hard Soap, One Pound in every Ten Pounds which such Officers should charge on the respective Makers thereof; which said Allowance was repealed by an Act passed in the Third Year of the Reign of His late Majesty King William the Fourth, intituled An Act to repeal the Duties, Allowances, and Drawbacks 3&4W.4.c.16. of Excise on Soap, and to grant other Duties, Allowances, and ‹ Drawbacks in lieu thereof; be it enacted, That from and after the Commencement of this Act the Officers of Excise shall, in taking and making out the Account of and charging the Duty on Mottled Soap, make the said Allowance of One Pound in every Ten Pounds of such Mottled Soap, according to the said Provision in the said recited Act of the Fifth Year of the Reign of His said Majesty King George the Third, which as to Mottled (but no other) Soap is hereby revived. < IV. And be it enacted, That in all Cases where any Maker of Soap shall add to his Hard Soap or manufacture the same with any silicious or earthy or other Matter, Twenty-five Cubic Inches of such Soap when hot, and Twenty-four Cubic Inches and Twenty-three hundred Parts of a Cubic Inch of such Soap when cold, shall be deemed and taken to be a Pound Weight Avoirdupois of such Soap; and the Maker thereof shall be charged with Duty accordingly. V. And be it enacted, That every Maker of Soap shall and he is hereby required, before the Time of cleansing any Hard Soap, to deliver to the Officer of Excise a Declaration in Writing in such Form as shall be directed by the Commissioners of Excise, specifying whether the Soap to be cleansed is Soap made from ordinary Materials, and whether the same is Mottled Soap or not, or whether the same is Soap made with or to which has been or is to be added any silicious or earthy or other Matter; and every Maker What shall be deemed a Pound of Hard Soap Matter has been added thereto. when silicious Makers of Soap to deliver a De claration whether the Soap is made from ordinary Materials, &c. |