either by public sale or private contract, and, by deed indented and inrolled, or registered in the manner directed by the act, convey, or mortgage, or grant any rent-charge out of any such lands (42 Geo. 3, c. 116, s. 51).

But mortgagees, or incumbrancers under the act, are not entitled to priority over former mortgagees or incumbrancers, except for interest, and such former mortgagees or incumbrancers are entitled, according to their priorities, to be preferred in redeeming the land tax (s. 114).

Persons to whom rent-charges are granted have the same remedies as landlords for recovery of rents (s. 116). But no remainder-man or reversioner can be made liable to the payment of more than one year's arrear of interest or rent-charge (s. 115).

Persons seised in fee tail of any lands in England may also convey such parts thereof as may be deemed eligible for redeeming the land tax thereon, and by deed inrolled bar the entail as effectually as could have been done by fine or recovery (s. 52).

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And when any allowance shall be made out of any feefarm or other rents in respect of the land tax, they may sold subject to such allowance (s. 92).

But all such sales, mortgages or grants, must have the consent of two at least of the commissioners of redemption, testified by their executing the deed of sale, &c. (s. 54). And one month's previous notice in writing must be given to them, together with a schedule, containing such description of the interests of the parties as required by the act; and if the lands proposed to be sold or charged are subject to any mortgage or incumbrance, then the names of the incumbrancers and the priorities of their respective incumbrances (s. 55).

Two months' notice must also be given of the intention to sell any leasehold or copyhold lands to the person bene

ficially interested therein, during which period he will have the pre-emption, as will also one coparcener, or joint tenant, on the refusal of the others; and if the price offered should not be accepted, the lands cannot be sold at a reduced price till another two months' further notice, unless the privilege of pre-emption be waived (s. 93).

Nor can any sale be effected, or mortgage or charge be created, if the person next beneficially entitled shall, within one calendar month after notice in writing given to him, agree to redeem, in which case the contract for redemption will be made in the name of or be assigned to him (s. 96). And where part of an estate in England is proposed to be sold or mortgaged, reversioners aggrieved may apply to the Court of Chancery by petition, and such court may make such order for suspending or proceeding with the sale or mortgage, or for selling or mortgaging any other part of the estate in question, and for the payment of costs, as it shall think fit (s. 97).

Where lands usually occupied together are proposed to be sold under the act, and they are more than sufficient for the purpose of redeeming the land tax, but it appears to the commissioners that they cannot be divided without loss, the whole may be sold, with the consent of the persons first entitled in remainder, by the authority of the commissioners (s. 90). But, with this exception, only a sufficient portion must be sold to provide for the redemption money and the expenses (s. 95). And no tenant for life, or for years determinable on lives, or for years absolute, can sell any part of a tenement demised, without the consent of the parties entitled to the estate in reversion (s. 57).

If lands are situate in different counties, certificates of former sales must be produced to the commissioners in the county where the subsequent sales are made, who may examine the parties on oath respecting such former sales (s. 56).

The Court of Chancery in England and the Court of Session in Scotland may order lands subject to a mortgage or trust, which are sold for the purposes of the act, to be conveyed discharged from such mortgage or trust, upon being satisfied that sufficient property to answer the mortgage or trust remains unsold (s. 58). But no sale is to take place by auction without ten days' previous notice being given in the manner directed by the act, nor by private contract without an estimate in writing verified upon oath of the value of the part of the estate proposed to be sold, nor unless the commissioners shall be satisfied that the sale will not materially injure the part remaining unsold and that the sale is proper (s. 59).

Persons seised of copyhold or customary estates in England may, on petition to the Court of Chancery, obtain an order for enfranchising such estates (s. 60). And persons holding under any grant from the crown, except as to lands within the survey and receipt of the Exchequer or the Duchies of Lancaster and Cornwall, may sell or enfranchise any of the lands held by them to redeem land tax (s. 71). But on the sale or mortgage of copyhold lands the right of the lord of the manor to fines, &c. is not to be affected (s. 94).

Timber may likewise be cut down with the approbation of the Court of Chancery in England, or the Court of Session in Scotland, and the produce be applied in the redemption of land tax as in cases of real estate. The land tax so redeemed will merge in the lands whereon the same was charged, unless the court shall otherwise order (s. 67).

Where the consideration for any sale, mortgage or grant, other than by corporations, companies, or trustees for charitable or other public purposes, does not exceed 1000l., the deed of sale, mortgage or grant is not liable to stamp duty (s. 68).

Secondly. As to Sales and Charges by Corporations, Public Companies and Trustees for Charitable and other public Purposes.-These parties are authorized to sell or mortgage lands to which they may be entitled for the purpose of raising money to redeem land tax, and to grant rent charges for the like purpose (s. 69); and also to enfranchise copyhold or customary estates, and to sell heriots, fee-farm rents and quit rents (s. 70).

The commissioners appointed for effecting such sales and charges were formerly appointed by letters-patent under the great seal; but by 1 & 2 Vict. c. 58, all the powers vested in those commissioners are transferred to the Commissioners of the Treasury, who may require any information they think necessary on oath or otherwise, and must certify their consent by executing the deed of sale, mortgage or grant as parties thereto (s. 76).

The governors of the charity for the relief of the widows and children of clergymen are authorized with such consent to sell lands given to them by will for redeeming the land tax on other lands vested in them (s. 77).

Where lands are sold which are subject to any charge the commissioners must direct how the same is to be paid in future (s. 82). And where part of lands usually demised together, upon which an ancient rent has been reserved, are sold, the commissioners may apportion such rent and settle how it shall be paid in future (s. 83). They are also to adjust all questions between corporations, trustees, &c. and their lessees, with respect to the enfranchisement of lands (s. 84).

Should the reversion of any lands holden under any corporation, trustee, &c. by lease or copy of court roll, or customary tenure for life or lives, be purchased by the persons beneficially entitled to the rents and profits, who are bound to renew at their own charge, the interests under the lease as well as the reversion will be made chargeable with

the money advanced and the interest; but if not so bound the reversion only will be chargeable, unless the persons advancing the money should be desirous of the subsisting lease being also made chargeable. If the immediate estates should be made chargeable, the persons successively entitled to the rents will be made chargeable with the interest accruing during his or her estate therein; but no greater arrear than for one year will be recoverable against any person entitled in remainder for interest accrued during the estate or term of any person entitled to any preceding estate or interest. In cases of difficulty the commissioners may direct an application to be made to the Court of Chancery (s. 85).

Corporations, companies, &c. may, under the authority of the commissioners, contract with their lessees and tenants. who have redeemed their land tax for an assignment thereof, and may sell lands to raise money for the purpose; and if any money shall be in the Bank, or any stock invested in the names of the commissioners for reduction of the national debt, arisen from sales made by such corporations, companies, &c., which shall not have been applied for redemption of land tax, it may be applied for purchase of such assignment (s. 86); or in payment of any costs incurred by such corporations, &c., which may be allowed by the commissioners (57 Geo. 3, c. 100, s. 18).

Where the money arising from the sale of lands, &c. belonging to any corporations, companies, &c. shall be insufficient to redeem the whole of the land tax, and they are desirous of making up the deficiency, the cashiers of the Bank of England may receive such sums as may be necessary for the purpose (42 Geo. 3, c. 116, s. 87).

Land tax redeemed by any bishop or ecclesiastical corporation will be considered as an additional yearly rent on the present and any future demises, and recoverable as such (s. 88). So also will land tax redeemed by corpora