their respective divisions, parishes or places with reference to which such dispute or doubt as aforesaid shall have arisen. Court may order the amount paid under an assessment made in a wrong place funded. 4. And be it enacted, that if upon any such application as aforesaid it shall appear, to the satisfaction of the court, that the party by whom or on whose behalf the same shall be made shall have paid the assessment or assessments of the land tax upon or in respect of any lands, tenements or hereditaments for any division, parish or place in which or in aid of which such lands, tenements or hereditament were not legally liable to be and to be reought not to have been rated or assessed, it shall be lawful for the court to order and direct the commissioners acting for such division, parish or place, and the said commissioners are hereby fully authorized, to raise the amount of such assessment or assessments so paid by the said party by an assessment on the several lands, tenements and hereditaments chargeable to the land tax in such division, parish or place, and either to refund the said amount to the said party or to pay the same to the collector of the division, parish or place in or in aid of which such lands, tenements or hereditaments are or may be legally liable to be assessed, or otherwise to refund and pay the said amount to the said party and the said collector, in such proportions as to the court may seem right and the justice of the case may require. 5 & 6 VICT. c. 37. An Act to continue until the Fifth Day of April, One thousand eight hundred and forty-four, Compositions for Assessed Taxes; and to amend the Laws relating to the Land and Assessed Taxes. [30th June, 1842.] WHEREAS by an act passed in the fourth and fifth years of the reign of her majesty, intituled "An Act to continue Compositions for Assessed 4 & 5 Vict. Taxes until the Fifth Day of April, One thousand eight hundred and c. 26. forty-three," the compositions for assessed taxes entered into or renewed under the authority of an act passed in the fourth and fifth years of the 4 & 5 Will. 4, reign of his late majesty King William the Fourth were continued until c. 54. the fifth day of April, one thousand eight hundred and forty-three, and it is expedient to continue the same for a further term of one year: 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 contracts of composition for the duties of assessed taxes now in Compositions force shall be and the same are hereby continued in force for a further for assessed term of one year, to be computed from the fifth day of April, one thousand eight hundred and forty-three, and to determine on the fifth day of April, one thousand eight hundred and forty-four, under the same rules, regulations and privileges as if such compositions did not by the laws now in force expire before the last-mentioned day; and all the powers 1844; and provisions of the several acts relating to or continuing such compositions, or for collecting or enforcing payment thereof, shall be extended and applied to the contracts of composition continued under this act, to all intents and purposes, as if the same had been herein repeated and reenacted. taxes con tinued for a further term of one year ending the 5th April, 2. Provided always and be it enacted, that this act shall not extend to except in the contract or composition of any person who shall be desirous of deter- cases where mining the same on the fifth day of April, one thousand eight hundred give notice parties shall to determine the 5th April, the same on 1843. Detached parishes and places described in schedule (A) transferred to the jurisdiction of com. land and assessed taxes for the counto which they are locally situate. ties in or near and forty-three, and who shall, on or before the tenth day of October, one thousand eight hundred and forty-two, give notice thereof in writing to the assessor or collector of the parish or place, or to the surveyor acting in the execution of the acts relating to the duties of assessed taxes for the district in which such composition shall be payable. 3. And whereas divers parishes and places, or parts thereof in Great Britain, are detached from the main body of the several counties to which they respectively belong, and for the more convenient execution of the acts relating respectively to the land tax, the duties of assessed taxes, and the duties on profits arising from property, professions, trades and offices, it is expedient to authorize the execution of the said acts in missioners of such parishes and places, and parts thereof respectively, by the commissioners for putting in force the said acts in the respective counties, ridings or shires adjoining or near to which the said parishes or places, or parts thereof, are locally situate; be it therefore enacted, that from and after the passing of this act the several parishes and places, and parts of parishes and places, described in the schedule marked (A) to this act annexed, shall, in all matters and things relating to the assessing, charging, raising and levying of the land tax and the duties of assessed taxes, and also the duties on profits arising from property, professions, trades and offices, be under and subject to the jurisdiction and authority of the commissioners appointed or to be appointed for putting in execution the acts relating to the said land tax and to the said duties respectively in and for the several counties, ridings or shires which are respectively mentioned in the fourth column of the said schedule in conjunction with the names or descripPower given tions of such detached parishes or places, or parts thereof respectively; and in all other similar cases for which no special provision is hereby made it shall be lawful for the commissioners of stamps and taxes to order and direct that in all such matters and things as aforesaid any such detached parish or place, or part of a parish or place as aforesaid, shall be under and subject to the jurisdiction and authority of the commissioners appointed or to be appointed for putting in execution the said acts in and for such county, riding or shire adjoining or near to such detached parish or place, or part thereof, as the said commissioners of stamps and taxes shall name in that behalf. to commis sioners of stamps and taxes to transfer the jurisdiction over similar detached pa rishes and places in cases not specially provided for. Commission. ers to whose jurisdiction are trans full power to execute 4. And be it enacted, that the commissioners under whose jurisdiction or authority any such detached parish or place, or part thereof as aforesuch parishes said, is or may be placed, by or in pursuance of this act, shall have full power and they are hereby authorized to execute and put in force the ferred to have several acts aforesaid, and the several powers and provisions thereof for the assessing, charging, levying and enforcing payment of the land tax and the several duties aforesaid, and otherwise relating thereto, in and throughout any parish or place, or part of a parish or place as aforetax, assessed said, in as full and ample a manner as the said commissioners are or may taxes and pro- be authorized to execute the said acts or any of them within the county, riding or shire for which they have been or may be appointed; any thing in any former act contained, or any usage or practice to the contrary notwithstanding. therein the acts relating to the land perty tax. Commission and taxes to direct parishes to be 5. Provided always and be it enacted, that it shall be lawful for the ers of stamps commissioners of stamps and taxes to order and direct that any such detached parish or place, or part of a parish or place as aforesaid, shall be added to any adjoining or other division or divisions, or be formed into one or more new division or divisions, as the said last-mentioned commissioners shall think fit. added to ad joining or formed into new divi sions. ers of land the amount continued to 6. And be it enacted, that where the land tax chargeable upon any such Commissionparish or place, or part of a parish or place as aforesaid, hath been or shall have been charged and assessed by other commissioners than those under whose jurisdiction such parish or place or part thereof is or may be assessed on placed, by or in pursuance of the authority contained in this act, then such parishes, and in such case the commissioners acting in execution of the acts re- and the same lating to the land tax for the county, riding or shire in which any such amount to be parish or place, or part thereof, hath been or shall have been charged be assessed and assessed to the said land tax, shall certify, in duplicate under their thereon. hands and seals, to the commissioners of stamps and taxes, the amount of the land tax which hath been or shall have been charged and assessed on such parish or place, or part of a parish or place as aforesaid, in the assessment made for the year ending on the twenty-fifth day of March preceding the transfer of such parish or place, or part thereof, to the jurisdiction of other commissioners, by or in pursuance of the authority contained in this act; and the said commissioners of stamps and taxes shall transmit one of such duplicate certificates to the commissioners under whose jurisdiction such parish or place or part thereof is or may be transferred as aforesaid, who shall cause the same amount of land tax so certified as aforesaid to be yearly charged, assessed, raised and levied upon such parish or place, or part thereof, as aforesaid, subject to redemption under the provisions of the acts passed in that behalf. stitute in executing the 5 & 6 Vict. c. 35, by virtue of their offices, with out the qualification required by 7. And whereas an act was passed in the present session of parliament, Sheriffs deintituled "An Act for granting to her Majesty Duties on Profits, Pro- pute and subfessions, Trades and Offices, until the Sixth Day of April, One thousand Scotland to eight hundred and forty-five:" and whereas it is expedient that the she- act as coinriff deputy and sheriff substitute in each shire or stewartry in Scotland missioners for should be commissioners for putting into execution the said last-recited powers of act; be it therefore enacted, that the sheriff depute and sheriff' substitute in each shire or stewartry in Scotland shall and are hereby directed and required, by virtue of their offices aforesaid, without other qualification or nomination, to act as commissioners in the execution of the said lastrecited act in the shire or stewartry, or district thereof, for which they are appointed sheriff deputy or sheriff substitute respectively, and shall not be liable to any penalty or forfeiture for acting therein as commissioners without the qualification required by the said last-recited act; and such sheriff depute and sheriff substitute respectively shall have the same powers, jurisdiction, privileges and authority as are by the said last-recited act vested in the commissioners named and appointed in virtue of the provisions therein contained: provided always, that before they act as commissioners aforesaid they shall take the oath or oaths prescribed by the said last-recited act. said act. Shennington Parish Farloe Chapelry Rochford Parish Gloucestershire .. Wiltshire Gloucestershire.. Oxfordshire Wiltshire. .... Oxfordshire. Herefordshire.... Shropshire...... Shropshire. Herefordshire.... Worcestershire Litton and Cascob Town- Herefordshire.... Radnorshire Part of Coleshill Hamlet. Hertfordshire.... Worcestershire. .... Buckinghamshire. Buckinghamshire. Herefordshire Herefordshire. Worcestershire Worcestershire. and Gloucester shire. An Act to continue, until the Fifth Day of April, One thousand eight WHEREAS by an act passed in the fifth and sixth years of the reign of her 5 & 6 Vict. authority of an act passed in the fourth and fifth years of the reign of his 4 & 5 Will. 4, late majesty King William the Fourth, were continued until the fifth day c. 54. of April, one thousand eight hundred and forty-four; and it is expedient X |