Certificate. Compensa. tion to commissioners. For inrol ment and registry of deeds. same may be applied in such manner for the benefit of such body politic or corporate, or companies, or feoffees, or trustees, and their respective successors or heirs as is directed by the said act of the forty-second year of his present majesty, with respect to any surplus stock not exceeding two hundred pounds principal stock. 9. And be it further enacted, that no surplus stock transferred or to be transferred as the consideration for or purchased with the money arising by any sale, mortgage or grant, made or to be made by virtue of the said act of the forty-second year of his present majesty, or of any subsequent act passed for the redemption and sale of the land tax, or of this act, by any bodies politic or corporate, or companies, or feoffees, or trustees for charitable or other public purposes, or any archbishop, bishop, rector, vicar, or other corporation sole, shall be transferred into the names of the accountant-general of the Court of Chancery, or into the joint names of such trustees as aforesaid, or into the joint names of such archbishop, bishop, rector, vicar, or other corporation sole, and a trustee, until the bodies politic or corporate, or companies or other persons interested therein, shall have obtained a certificate, under the hands of two or more of the said commissioners, appointed or to be appointed under the great seal of Great Britain, that the whole of the land tax charged, as well on the lands, tenements, and hereditaments, by sale, mortgage, or grant whereof such surplus stock shall arise or be produced, as on the messuages, lands, tenements, or hereditaments, limited to the like uses or subject to the same trusts as the messuages, lands, and hereditaments so sold, mortgaged, or charged, stood settled or limited to at the time of such sale, mortgage, or charge, has been wholly redeemed or purchased, or that so much of such land tax has been redeemed or purchased, as the said commissioners shall under the circumstances of the case think reasonable. 10. And be it further enacted, that it shall be lawful for the commissioners of his majesty's treasury, or any three or more of them, pursuant to any direction of his majesty, his heirs, and successors, under the royal sign manual, from time to time, to allow to the commissioners who shall hereafter act in the execution of the powers and authorities of the several acts passed for the redemption and sale of the land tax, or of this act, by virtue of his majesty's letters-patent under the great seal of Great Britain, or to the executors or administrators of any such commissioners as may have died, by or out of any public monies for the time being in the receipt of the exchequer, applicable to the supplies and services of the year, such sums of money, as an acknowledgment for the services of such commissioners in the execution of the said powers and authorities, as his majesty, his heirs, and successors, shall deem proper, having due regard to the nature and extent of such services. 11. And whereas it is expedient to make provisions for the inrolment and registry of deeds which shall not have been duly inrolled or registered pursuant to the directions of the said recited act of the forty-second year of his present majesty, and of the several other acts passed relating to the redemption of land tax; be it therefore enacted, that all deeds required by the said recited act, or any other acts relating to the redemption of land tax, to be inrolled or registered, shall be valid and effectual, although the same shall not have been or shall not be inrolled or registered within the periods prescribed by the said acts respectively; provided the same shall have been inrolled or registered before the passing of this act, or shall be inrolled or registered within twelve calendar months after the passing thereof (b). (b) See 57 Geo. 3, c. 100, s. 24. confirmed. 12. And whereas, for the purpose of redeeming land tax, or of raising Conveyances money for reimbursing the stock or money previously transferred or paid as the consideration for redeeming land tax charged on lands and other hereditaments belonging to persons for the time being seised or possessed, or entitled beneficially in possession to the rents and profits of, but not having the absolute estate or interest in such lands or other hereditaments, or for some other purposes for which lands and hereditaments are authorized to be sold by such persons, under the powers and provisions of the said act of the forty-second year of his present majesty, or of some subsequent act relating to the redemption and sale of the land tax, some sales of lands and other hereditaments may have been or may be made by persons so seised or entitled, not strictly authorized to sell by such powers and provisions, without some further assurance in the law; or by reason that all the lands and other hereditaments of or to which the persons making such sales were respectively so seised or entitled, did not at the times of such sales stand limited and settled, and subject to or for the same uses, trusts, intents and purposes; or by reason that a greater quantity of an estate has been sold than may have been necessary to be sold for the authorized purposes; or by reason of some other mistake or inadvertence; now be it further enacted, that all sales so made as aforesaid, and all conveyances executed of the lands or other hereditaments so sold, provided the same have been respectively made and executed bonâ fide and for valuable consideration, and shall appear to have been made and executed under the authority and with the consent and approbation of the commissioners, as required by the said acts or any of them, in cases of sales under the powers of the said acts, shall be and the same are hereby ratified and confirmed, from the respective periods at which such sales and conveyances were respectively made and executed, and shall be from such respective periods as valid and effectual in the law as if such sales and conveyances had been made and executed in strict conformity to the powers and provisions under which the same were intended to have effect; any thing in the said act of the forty-second year of his present majesty, or of any such subsequent act as aforesaid, to the contrary notwithstanding (c). 13. Provided always, and be it enacted, that every person injured or Relief to perprejudiced by any sales hereby confirmed, shall be entitled to relief either sons injured. by the decree of a court of equity or a bill filed, or by a summary application to a court of equity by petition, and by the usual proceedings before the master or other proper officer of the court on such petition, and an order thereupon; and shall under such decree or order have an annual rent-charge to such an amount, and for and during such term or estate, and charged upon such lands or other hereditaments as such court shall order or direct; and the said court shall have full power to adjust the proportion and terms of such annual rent-charge between different claimants, and to direct the settlement of such annual rent-charge, in such manner as the said court shall, under the circumstances of the case, in its discretion think proper, and shall also have power to make such order respecting the costs of the parties as the said court shall think fit. money. 14. And whereas it is expedient to make further provision for the in- Respecting vestment of money in the commissioners for the reduction of the national investment of debt, for the purchase of public annuities, as the consideration for the redemption or purchase of land tax; be it further enacted, that from and after the passing of this act it shall be lawful for any receiver or receiversgeneral in Great Britain, from time to time to pay in advance out of any (c) See 57 Geo. 3, c. 100, s. 25. Money re maining, applicable to the completion of contracts. public monies in his or their hands, into the Bank of England, to the joint account of the commisssioners for the reduction of the national debt, and the said receiver or receivers-general, such sum and sums of money as shall appear to the commissioners for the affairs of taxes necessary for the purchase of three per centum bank annuities, as the consideration for any land tax contracted for, and as the said commissioners for the affairs of taxes shall direct; and the cashier or cashiers of the Bank of England to whom any sum or sums of money shall be tendered by or on account of any such receiver or receivers-general, are hereby required to receive the same, and place the same to the proper account as aforesaid, out of which monies so much thereof as shall be wanted shall be applied, as occasion shall require, for and towards the completion of such contracts, or any instalment or instalments thereon, according to the certificate or certificates of the said commissioners for the affairs of taxes, to be signed by any two or more of them, and so from time to time whenever any such contract shall be entered into, or any contract heretofore entered into shall remain to be completed; and the said commissioners for the reduction of the national debt shall, according to such certificate or certificates of the commissioners for the affairs of taxes, cause all the monies so placed to the account of the commissioners for the reduction of the national debt, and the said receiver or receivers-general respectively, to be from time to time invested in the purchase of three pounds per centum bank annuities, in the names of the said commissioners for the reduction of the national debt (except as hereinafter is excepted), and placed under distinct heads of account, as directed by the said act of the fifty-third year of the reign of his present majesty and this act, entering the contracts made in each year ending on the 25th day of March yearly under the schedule marked (C) contained in this act, and the schedules marked (C), (D 1) and (D 2) in the said act passed in the fifty-third year of the reign of his present majesty, in separate accounts, and distinct from any other accounts authorized by the acts in force at the time of passing this act; provided that all sums of money which shall be advanced by such receiver or receiversgeneral shall be from time to time replaced by and out of the monies so contracted to be paid on account of the redemption or purchase of such land tax. 15. And be it further enacted, that all monies paid by any receivergeneral, in pursuance of any act or acts in force at the time of passing this act, into the Bank of England, for or on account of the redemption or purchase of land tax, and remaining in the said Bank of England unapplied at the time of passing this act, and all monies hereafter to be paid by any such receiver-general into the said Bank in pursuance of this act, and which at the end of any year ending on the twenty-fifth day of March yearly shall remain in the said Bank of England unapplied as aforesaid, shall be and are hereby declared to be applicable, and shall be applied towards the completion of all such contracts now entered into or hereafter to be entered into in pursuance of the said acts or this act, according to the certificate or certificates of the said commissioners for the affairs of taxes heretofore transmitted or hereafter to be transmitted to the cashiers of the said Bank of England, as agents to the commissioners for the reduction of the national debt, and as if the said monies had been paid into the said Bank expressly for those purposes: and the balance of each account, unapplied as aforesaid, shall from time to time be carried to the account of the subsequent year in the books of the said Bank of England. 16. And be it further enacted, that whenever it shall be certified to the ers for reduc- commissioners for the reduction of the national debt, by any two or more Commission tion of na to receiver of the commissioners for the affairs of taxes, that any monies paid into the tional debt to Bank of England as aforesaid will not be wanted for the purposes of this repay money act, and ought to be repaid to any such receiver or receivers-general, their general when respective executors, administrators or assigns, it shall be lawful for the certified that commissioners for the reduction of the national debt to authorize and direct it is not their agent to repay to such receiver or receivers-general, their respective the purposes executors, administrators or assigns, any monies remaining in the said of this act. Bank of England, and which ought to be repaid pursuant to such certificate or certificates. 17. And be it further enacted, that any affidavit or affidavits authorized to be made by any act or acts in force at the time of passing this act, in relation to the redemption or purchase of land tax, may, from and after the passing of this act, be made before any commissioner for the execution of the said acts, or before any two commissioners of the land tax act, acting for the place where the land tax proposed to be redeemed or purchased shall be charged; any thing in the said acts contained to the contrary notwithstanding. wanted for Before whom affidavits to be made. altered this 18. And be it further enacted, that this act, or any of the provisions Act may be thereof, may be altered, varied or repealed by any act to be passed in the present session of parliament. session. 57 GEO. III. c. 100. 58. An Act to renew the Powers of exonerating Small Livings and Charitable Institutions from the Land Tax, and for making further Provision for the Redemption of the Land Tax. [10th July, 1817.] WHEREAS certain acts passed in the forty-sixth, forty-ninth, fiftieth and 46 Geo. 3, c. fifty-third years of his present majesty, relating to the redemption of the 133. 49 Geo. 3, c. land tax, authorized the commissioners appointed by his majesty's royal 67. letters-patent under the great seal of Great Britain for carrying into effect 50 Geo. 3, c. certain powers and provisions of the Land Tax Redemption Act, to direct 53 Geo. 3, c. the exoneration and discharge of the land tax charged upon hereditaments 123. belonging to livings or other ecclesiastical benefices or charitable institutions, in the manner and under the directions in the said recited acts respectively mentioned or referred to; and pursuant to the powers so vested in the said commissioners, they have exonerated and discharged the land tax charged upon the hereditaments belonging to several small livings and charitable institutions: and whereas it may be expedient to augment the incomes of other small livings or other ecclesiastical benefices, and of charitable institutions not already exonerated from land tax, by exonerating the same from the land tax charged on the hereditaments belonging thereto respectively in the manner hereinafter mentioned: be it therefore Commisenacted by the king's most excellent majesty, by and with the advice and sioners under consent of the lords spiritual and temporal and commons in this present may exoneparliament assembled, and by the authority of the same, that it shall and rate small may be lawful for any two or more of the commissioners appointed or to be appointed by his majesty by his royal letters-patent under the great seal (a), pursuant to a provision contained in an act passed in the fiftyfourth year of his said majesty's reign, intituled "An Act to alter and (a) By 1 & 2 Vict. c. 58, s. 1, the powers and authorities vested in commissioners appointed by this act are transferred to the commissioners of the treasury. great seal livings and stitations, not exceeding charitable in 150 a year, from land tax without transfer or payment of consideration. Incumbents, &c. to transmit statements of in ings, &c. and certificates of amount of land tax. amend certain of the Powers and Provisions of several Acts passed for the 2. And be it further enacted, that every incumbent of any such living or other ecclesiastical benefice, and all feoffees or trustees of any such charitable institution, who shall be desirous that the hereditaments become of liv- longing to such living or other ecclesiastical benefice or charitable institution should be exonerated from land tax under the provisions of this act, shall, within two years after the passing of this act, transmit a memorial to the said commissioners, verified in such manner as they shall require and direct, stating the nature and description of the property or other funds or sources from whence the income of such living or ecclesiastical benefice or charitable institution is derived, and the amount of income derived from each respectively; and shall also at the same time transmit to the said commissioners a certificate, signed by the clerk to the commisioners of the land tax acting for the district, town, parish or place within which the hereditaments belonging to such living or other ecclesiastical benefice or charitable institution shall be situate (which certificate such clerk is hereby required to grant), containing a description in writing of such hereditaments, and the name of the parish or place, or parishes or places, within which the same shall be situate, and the amount or amounts of the land tax charged thereon. Commis sioners may enlarge time for transmitting such statements and certificates. Defects in memorials and certifi 3. Provided always, that it shall be lawful for the said commissioners, if they shall deem it expedient, to enlarge the time by this act limited for the transmission of any such memorials and certificates as aforesaid, for any further period not exceeding six calendar months from the expiration of the period by this act limited as aforesaid for the transmission thereof; and all memorials or certificates which shall be transmitted to the said commissioners within such extended period shall be as valid and effectual to enable the exoneration of land tax under the provisions of this act, as if the same had been transmitted within two years from the passing of this act; and further, that if any such memorials or certificates which shall be transmitted either within the said period of two years, or within the said cates may be extended period, shall be found defective in form, it shall be lawful for the said commissioners to allow such time for the amendment thereof as they in their discretion shall think fit, and, upon return thereof in their amended state, to exonerate the hereditaments therein referred to from time limited. the land tax, as effectually as they could have done if such memorials or certificates, when originally transmitted, had not required amendment. 4. And be it further enacted, that it shall be lawful for the said commissioners, by writing under their hands, to certify and declare that all the hereditaments belonging to any such livings or other ecclesiastical benefices or charitable institutions as aforesaid shall be wholly freed and exonerated from the land tax charged thereon, and from all further assessments thereof; and such hereditaments shall thereupon, and notwithstanding it may afterwards appear that any of them, or any part thereof, were omitted to be rated to the land tax at the time such certificate of land tax shall have been obtained, be wholly freed and exonerated from amended at any time if transmitted within the Commissioners may by writing certify that lands are exonerated from land tax. |