or in the purchase of any assignment of any land tax, or of any contracts not completed, will, under the order of the commissioners who authorized the sale, be paid to the persons entitled to the benefit thereof, and any remainder into the Bank of England, or to the receiver general (m), or collector, as the case may require, to the same account (s. 104).

6. Where the land tax charged upon any lands other than those belonging to bishops, or other ecclesiastical corporations, granted out upon beneficial leases, or by copy of court roll, or other grant, according to the custom of any manor, for life or lives, is redeemed by sale of the fee-simple of any part of such lands, the unsold parts will be chargeable with the amount of the land tax as a rent-charge (s. 118).

7. Where money has been improperly paid into the Bank, to be placed to the account of the commissioners for reducing the national debt, the commissioners for executing the redemption acts, where the sales were made under their authority, and the commissioners for taxes in other cases, may order the money to be repaid, and, where it has been invested in stock, may order it to be transferred to the party entitled (s. 121). A similar power is also given to the latter commissioners where stock has been improperly transferred, or money improperly paid to the Bank by way of interest (s. 191).

And where contracts become void, the dividends on bank annuities transferable will be issued from the exchequer, and payable at the Bank, as they would have been had there been no transfer (s. 172).

8. A right of appeal is given to persons aggrieved with respect to any question of preference or redemption, or any sale or mortgage relating to the redemption or purchase of any land tax, to the commissioners at the next petty sessions, if the consideration does not exceed 5007.; and in

(m) Now the inspector of taxes.

cases where the consideration exceeds 500l. stock, to the Court of Chancery or Exchequer in England, or the Courts of Session or Exchequer in Scotland, by petition in a summary way. If the appeal be to the commissioners, they may have the advice of counsel, and may award costs; but their order is final (s. 197).

Land tax commissioners being justices of the peace are commissioners for hearing appeals (s. 196).

9. Contracts for redemption will not be affected by any appeal from the assessments by which the tax was charged, unless it shall appear that the tax contracted for has been reduced within three years before the completion of the contract, in which case, if it shall appear on appeal to the commissioners that such reduction was fraudulently made, it may be revised (ss. 129, 130).

Contracts, assignments, copies of registers, certificates, transfers, letters of attorney and affidavits, under any of the redemption acts, are also exempt from stamp duty (s. 173).

10. Notices required under the redemption acts left at the last or most usual places of abode of persons in Great Britain, or published in the London Gazette if the persons be beyond seas, will be sufficient (s. 184).

11. Persons giving false evidence or swearing falsely are deemed guilty of perjury (s. 193); and persons forging, counterfeiting or altering any contract, assignment, certificate or receipt are deemed guilty of felony (s. 194).

12. Actions or suits for any thing done in pursuance of the redemption acts must be commenced within six months after the cause of complaint arose; and if the plaintiff be nonsuited or discontinue, or have judgment against him, the defendant is entitled to treble costs (s. 195).

SECTION 4.

As to the Redemption of Land Tax on Crown Lands, or Lands within the Duchies of Cornwall and Lancaster.

1. As to Crown Lands and Lands within the Duchy of Lancaster. The surveyor-general of the land revenues of the crown, with the consent of the treasury, the receivergeneral of the Duchy of Lancaster, with the consent of the chancellor for the time being of the duchy, and the surveyor-general of the Duchy of Cornwall, are authorized to contract with the commissioners acting under the royal sign manual for the redemption of the land tax within their respective surveys (s. 131). And the crown, by warrant under sign manual, is also authorized to appoint persons to ascertain the land tax charged on crown lands within the survey of the exchequer, whose report is to be made to the treasury (42 Geo. 3, c. 116, s. 132).

For the purpose of redeeming land tax charged on crown lands, the surveyor-general (n) of the land revenues of the crown may contract for the sale of crown lands under the direction and with the approbation of the treasury, the purchase monies to be received on any such sales being paid into the Bank of England, and laid out in the purchase of three per cent. consols in the names of the commissioners of the treasury, as directed by the act 34 Geo. 3, c. 75, but to a distinct account (s. 133). And no such contracts to be made except by special warrant of the treasury (s. 134).

In order to ascertain the land tax on crown lands within the survey of the Duchy of Lancaster, the chancellor and

(n) By the 10 Geo. 4, c. 50, ss. 58 and 59, all the powers by this act vested in the surveyor-general are transferred to the commissioners of her majesty's woods, forests and land revenues; and it is declared that all sales by them for redeeming land tax shall be made under that act.

council of the duchy are authorized, under the seal of the duchy, to nominate and appoint persons to certify and report to the chancellor and council the proportion of such tax, and the several parishes and places within which, and the lands upon which the same is charged and payable, and transmit a copy of such certificate to such officer of the duchy as the chancellor shall appoint (s. 135).

The surveyor-general, on making any contract for the sale of lands belonging to the crown, is to give a certificate thereof and the amount of the purchase money to the purchaser, on the production of which the cashier of the Bank of England will receive the purchase money and give a receipt, which, with the certificate, will be enrolled with the auditor of the land revenue or the clerk of the pipe; and thenceforth the purchaser will be deemed to be in the actual seisin and possession of the lands purchased (s. 136).

The commissioners of the treasury may also order all expenses of surveys or otherwise in relation to the sales to be paid out of the purchase monies arising from such sales (s. 137).

Contracts for the sale of crown lands, or lands within the survey of the Duchies of Lancaster and Cornwall, and receipts for the consideration money are to be in the forms set forth in the schedule to the act (s. 138).

The chancellor and council of the Duchy of Lancaster may in like manner sell lands within the duchy to raise money for redeeming the land tax, the purchase money for which is to be paid to the receiver-general of the duchy, and invested according to the directions of the 19 Geo. 3, c. 45 (s. 139).

The treasury in respect of the crown lands within the survey and receipt of the exchequer, and the chancellor and council of the Duchy of Lancaster, may from time to time cause to be transferred to the commissioners for the reduction of the national debt so much of the capital stock

vested in their names, arising from sales made by them, as may be necessary for redeeming the land tax on the crown lands within their respective surveys, the interest of such stock in the mean time and any surplus of such transfers being applied according to the directions in the acts 19 Geo. 3, c. 45, and 34 Geo. 3, c. 75 (s. 140).

On the redemption being completed by the transfer of the stock, the crown lands will be exonerated from the land tax charged thereon, and the amount of the tax redeemed will thenceforth, during the continuance of any lease or demise, be considered as rent due to the crown (s. 141).

Where lessees or tenants of lands within the survey of and receipt of the exchequer, under any demise from the crown, have transferred any stock for the redemption of land tax, without having had any authority to contract for such redemption, the treasury may cause to be transferred to them the amount of such consideration out of any stock vested in the treasury arising from sales, which shall entitle the crown to the land tax; and the parties must acknowledge the transfer, which will be registered with the proper officer (s. 150).

2. As to the Redemption of Land Tax on Lands in the Duchy of Cornwall.-The Prince of Wales, by warrant under his sign-manual, may appoint persons to ascertain his proportion of the land tax payable in respect of lands within the duchy of Cornwall, who are to report to his council, and transmit a copy of their certificate to the surveyor-general of the duchy (s. 142); and for the purpose of raising the necessary funds for redeeming the tax, the surveyor-general may contract for the sale of lands within the duchy, the purchase-money for which shall be paid from time to time by the purchasers into the Bank of England (s. 143), who are to open an account with the duchy

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