CONTENTS.

CHAPTER I.

AS TO ASSESSMENTS GENERALLY.

1. Of the Acts for assessing and collecting the Land Tax.

PAGE

1

2. As to the Powers, Duties and Qualifications of the Commis-

sioners and other Officers

4

11

3. As to the Mode in which the Assessments are to be collected

4. As to the Enactments relating to particular Subjects and to par-

ticular Places.

5. As to the Persons and Subjects exempted from the Tax

6. As to Scotland

13

18

19

OF THE ACTS FOR REDEMPTION AND PURCHASE OF LAND TAX.

1. As to the Parties entitled to redeem and the Mode of effecting

Redemptions

37

2. As to the Sale and Mortgage of Lands for the Purpose of Re-

demption.

50

3. As to the Provisions in the Redemption Acts relating to Contracts

for Redemption generally

4. As to the Redemption of Land Tax on Crown Lands, or Lands

within the Duchies of Cornwall and Lancaster

5 As to Sales and Charges of Lands in Scotland for the Purposes of

An Act for granting an Aid to his Majesty by a Land Tax to be

raised in Great Britain, for the Service of the Year One thousand

seven hundred and ninety-eight. [30th November, 1797.] . . 69

38 GEO. III. c. 48.

An Act to alter and amend so much of an Act, passed in the present

Session of Parliament, intituled "An Act for granting an Aid to

his Majesty by a Land Tax, to be raised in Great Britain, for the

Service of the Year One thousand seven hundred and ninety-

eight," as relates to the Qualification of Commissioners. [26th

May, 1798.] .

38 GEO. III. c. 60.

An Act for making perpetual, subject to Redemption and Purchase

in the Manner therein stated, the several Sums of Money now

charged in Great Britain as a Land Tax for One Year, from the

Twenty-fifth Day of March, One thousand seven hundred and

ninety-eight. [21st June, 1798.]

42 GEO. III. c. 116.

An Act for consolidating the Provisions of the several Acts passed

for the Redemption and Sale of the Land Tax into one Act, and

for making further Provision for the Redemption and Sale thereof;

and for removing Doubts respecting the Right of Persons claiming

to vote at Elections for Knights of the Shire and other Members

to serve in Parliament, in respect of Messuages, Lands or Tene-

ments, the Land Tax upon which shall have been redeemed or

purchased. [26th June, 1802.] ·

53 GEO. III. c. 142.

An Act to explain and amend several Acts relative to the Land

Tax. [14th July, 1813.] .

126

. 128

134

. 230

54 GEO. III. c. 173.

An Act to alter and amend certain of the Powers and Provisions of

several Acts passed for the Redemption and Sale of the Land

Tax; and for making further Provision for the Redemption

thereof. [30th July, 1814.] .

57 GEO. III. c. 100.

233

An Act to renew the Powers of exonerating Small Livings and Cha-

ritable Institutions from the Land Tax, and for making further

Provision for the Redemption of the Land Tax. [10th July, 1817.] 239

3 GEO. IV. c. 88.

An Act to amend the Laws relating to the Land and Assessed Taxes,

and to regulate the Appointment of Receivers-General in England

and Wales. [29th July, 1822.] .

6 GEO. IV. c. 9.

An Act for continuing to his Majesty for One Year certain Duties

on Personal Estates, Offices and Pensions in England; and also

for granting certain Duties on Sugar imported; for the Service of

the Year One thousand eight hundred and twenty-five. [24th

March, 1825.]

6 GEO. IV. c. 32.

An Act to provide for the Application of Monies arising in certain

Cases of Assessments for Land Tax in Great Britain. [10th June,

1825.]

10 GEO. IV. c. 50.

PAGE

249

249

257

An Act to consolidate and amend the Laws relating to the Manage-

ment and Improvement of his Majesty's Woods, Forests, Parks

and Chases; of the Land Revenue of the Crown within the Survey

of the Exchequer in England; and of the Land Revenue of the

Crown in Ireland; and for extending certain Provisions relating

to the same to the Isle of Man and Alderney. [19th June, 1829.] 262

1 & 2 WILL. IV. c. 18.

An Act for transferring the Duties of Receivers-General of the Land

and Assessed Taxes to Persons executing the Offices of Inspectors

of Taxes, and for making other Provisions for the Receipt and Re-

mittance of the said Taxes. [6th September, 1831.]

1 & 2 WILL. IV. c. 21.

An Act to explain and amend Two Acts of the Thirty-fourth and

Thirty-eighth Years of his Majesty King George the Third, so

far as the same relate to Double Assessments of the Land Tax.

[22d September, 1831.]

3 WILL. IV. c. 12.

263

267

An Act to repeal the Duties on Personal Estates continued by an

Act of the present Session of Parliament. [17th May, 1833.] . 271

An Act for continuing to his Majesty until the Fifth Day of July,

One thousand eight hundred and thirty-five, certain Duties on

Offices and Pensions, for the Service of the Year One thousand

eight hundred and thirty-four; and to appropriate any Sums

arising from the Redemption of the Land Tax. [26th March,

1834.]

271

4 & 5 WILL. IV. c. 60.

An Act to amend the Laws relating to the Land and Assessed Taxes,

and to consolidate the Boards of Stamps and Taxes. [13th August,

1834.]

.

5 & 6 WILL. IV. C. 20.

PAGE

274

An Act to consolidate certain Offices in the Collection of the Reve-

nues of Stamps and Taxes, and to amend the Laws relating

thereto. [30th July, 1835.]

6 & 7 WILL. IV. c. 97.

An Act for continuing and making perpetual the Duty on certain

Offices and Pensions. [19th August, 1836.] .

7 WILL. IV. & 1 VICT. c. 17.

An Act for carrying to the Consolidated Fund certain Monies paid

into the Exchequer, and usually applied as a Part of the annual

Aids and Supplies; and for cancelling Stock transferred to the

Commissioners for the Reduction of the National Debt on Account

of the Redemption of Land Tax. [10th June, 1837.] .

1 & 2 VICT. c. 58.

An Act to vest in the Commissioners of the Treasury the Powers

heretofore exercised by Commissioners appointed for certain Pur-

poses relating to the Redemption of the Land Tax; and to autho-

rize the Court of Exchequer to determine Disputes as to the Divi-

sion in which Lands are liable to be rated to the Land Tax. [31st

July, 1838.].

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.]

6 & 7 VICT. c. 24.

281

283

285

286

289

An Act to continue, until the Fifth Day of April, One thousand

eight hundred and forty-five, Compositions for Assessed Taxes,

and to amend the Laws relating to the Land and Assessed Taxes,

and also the Laws relating to the Duties on Profits arising from

Property, Professions, Trades and Offices. [27th June, 1843.]. 293

INDEX

297