copies to be

existing investment or employment thereof, and in what Sect. 44. names such investments are made; and such trustees or and such administrators shall also on or before the twenty-fifth day open to of March next after the acquisition of inspection. any endowment not included in the foregoing account prepare and make out, in like manner, and transmit to the Board, a similar account of such last-mentioned endowment, and in case of any alienation, or charge, or transfer of any real or personal estate of the charity, shall on or before the twenty-fifth day of March then next following transmit to the Board an account of such alienation, charge, or transfer, and such trustees or administrators shall also, on or before the twenty-fifth day of March in every year, or such other day as may be fixed by the Board, or as may have been already fixed for rendering the accounts thereof required by the principal Act, prepare and make out the following accounts in relation thereto; (that is to say,)

(1.) An account of the gross income arising from the

endowment, or which ought to have arisen
therefrom during the year ending on the thirty-
first day of December then last, or on such
other day as may have been appointed for this
purpose by the Board:

(2.) An account of all balances in hand at the com-
mencement of the year, and of all moneys re-

ceived during the same year on account of the
charity:

(3.) An account for the same period of all payments:
(4.) An account of all monies owing to or from the
charity, so far as conveniently may be:
which accounts shall be certified under the hand of one
or more of the said trustees or administrators, and shall
be audited by the auditor of the charity, if any; and the
said trustees or administrators shall, within fourteen days
after the day appointed for making out such accounts,
deliver or transmit a copy thereof to the Commissioners
at their office in London, and in the case of parochial

Sect. 44. charities shall deliver another copy thereof to the church

Board may make orders

and forms of accounts.

every

warden or churchwardens of the parish or parishes with
which the objects of such charities are identified, who
shall present the same at the next general meeting of the
vestry of such parishes, and insert a copy thereof in the
minutes of the vestry book; and
such copy
shall
be open to the inspection of all persons at all seasonable
hours, subject to such regulations as to the said Board
may seem fit; and any person may require a copy of
every such account, or of any part thereof, on paying
therefor after the rate of twopence for every seventy-two
words or figures.

(a) The words in italics were repealed by the Stat. Law Rev. Act, 1875. The accounts of trustees are regulated by an order of the Board, under the next section, made on the 29th of July, 1884. This order, and the forms of statements of accounts issued thereunder, will be found in App. II. to this Book, post.

45. The Board may from time to time make such as to delivery orders as they may think fit in relation to the delivery or transmission of the said accounts, and the forms of such accounts, and such orders shall be executed by all trustees and persons from whom the accounts to which they may relate are required (a).

(a) See note (a) to the last section.

46. The sixty-fourth section (a) of the principal Act shall apply as well to members of any charity within the operation of that Act as to members of any charity exempted from the operation thereof.

(a) Ante, p. 529.

47. Neither this Act nor the principal Act shall, until the first day of September one thousand eight hundred and fiftysix, extend or be in any manner applied to charities or institutions the funds or income of which are applicable exclusively for the benefit of persons of the Roman Catholic persuasion, and which are under the superintendence and control of persons

of that persuasion (a), nor shall anything in this Act extend_Sect. 47. to any of the cases which by the sixty-second section (b)

of the principal Act are excepted from the operation thereof.

(a) The words in italics were repealed by the Stat. Law Rev. Act, 1875. Roman Catholic charities are now subject to the Charit. Trusts Acts: see note (c) to sect. 62 of Charit. Trusts Act, 1853, ante.

(b) Ante, p. 522.

term

48. In the construction of the principal Act and this As to the Act the word "charity" (a) shall include every institu- "charity." tion in England or Wales endowed for charitable purposes, but shall not include any charity or institution expressly exempted from the operation of the Act of 1853 (b), and words applying to any person or indi- "Person" to vidual shall apply also to a corporation, whether sole poration." or aggregate.

(a) "Charity" is also defined by sect. 66 of the Charit. Trusts Act, 1853. See note (c) to that section, ante, and cases there cited.

(b) See sect. 62 of that Act and Royal Society of London v. Thompson, 17 Ch. D. 407, and Finnis and Young to Forbes and Pochin, 24 Ch. D. 591, cited in note (d) to that section, from which it appears that a charity which has no endowment is not within the Charit. Trusts Acts.

include "cor

49. Nothing in this Act or in the principal Act contained shall extend to the colleges of Eton and Winchester, or either of them (a).

(a) For other exemptions, see sect. 62 of the Charit. Trusts Act, 1853,

ante.

Acts not to
Eton or

extend to

Winchester.

50. This Act may be cited as "The Charitable Trusts Short title. Amendment Act, 1855."

Acts to be construed

THE CHARITABLE TRUSTS ACT, 1860.

23 & 24 VICT. c. 136.

An Act to amend the Law relating to the Administration of
Endowed Charities.
[28th August, 1860.]

WHEREAS it is expedient to provide increased and inex-
pensive facilities for the administration of endowed
charities: Be it 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, as follows:

1. "The Charitable Trusts Act, 1853," and The together, &c. Charitable Trusts Amendment Act, 1855," and this Act, shall be construed together as one Act, and any provisions of the said former Acts inconsistent with this Act are hereby repealed (a).

Certain administrative

powers to be

exercisable by

the Board of

Charity Commissioners (a).

(a) All the Charit. Trusts Acts are construed together as one Act: see note (a) to sect. 1 of the Charit. Trusts Act, 1853, ante.

2. The Board of Charity Commissioners for England and Wales, subject to the restrictions (b) and rights of appeal (c) hereinafter provided, shall have power from time to time, upon the application of any person or persons who, under the forty-third section of "The Charitable Trusts Act, 1853" (d), might be authorized to apply to any judge or Court for the like purposes, to make such effectual orders as may now be made by any judge of the Court of Chancery sitting at Chambers (e), or by any County Court (f) or District Court of Bank

ruptcy (g), for the appointment or removal of trustees of any charity (h), or for the removal of any schoolmaster or mistress or other officer thereof (i), or for or relating to the assurance, transfer, payment, or vesting of any real or personal estate belonging thereto (j), or entitling the Official Trustees of Charitable Funds, or any other trustees, to call for a transfer of (k) and to transfer any stock belonging to such estate, or for the establishment of any scheme for the administration of any such charity (1).

Sect. 2.

(a) The jurisdiction of the commissioners under this section is not impaired Powers. by reason of similar powers, to be exerciseable only with the sanction of the Court, having been given by a private Act or an order of the Court: Charit. Trusts Act, 1862, s. 1, post.

By sect. 15 of the Charit. Trusts Act, 1869, post, the power of making Places of orders under this section as to the appointment or removal of charity trustees, worship. the vesting of property or the establishment of schemes, is extended to buildings registered as places of meeting for religious worship; but the application must in every case be made by the trustees.

By the Roman Catholic Charities Act, 1860, s. 1, post, the jurisdiction con- Roman ferred by this section is extended to apportioning Roman Catholic charities Catholic partly applicable to superstitious uses, and applying such part to lawful charitable trusts.

charities.

By the Allotments Extension Act, 1882, s. 14, post, it is provided that, by Allotments. every scheme made after the passing of that Act relating to a charity, part of the endowment of which consists of land other than buildings, the charity trustees shall be authorized to set apart portions of the land for allotments. The jurisdiction of the Charity Commissioners is, however, subject to certain restrictions:

Notice of the intention to make the order must be given to the charity trustees, except such as have been privy to the application: sect. of this Act.

If the income of the charity is 501. or upwards, the jurisdiction can only be exercised on the application of the trustees or a majority of them: sect. 4.

The commissioners are not bound to exercise jurisdiction over contentious cases: sect. 5.

In the case of the appointment or removal of a trustee, or the establishment of a scheme, a month's public notice of the proposal to make the order must be given. And in the case of the removal of a schoolmaster or schoolmistress, a month's notice of the proposed order must also be given to him or her sect. 6.

The Board may not make an order removing a trustee on the ground only of his religious belief: sect. 4.

Restrictions on jurisdiction of commissioners.

Every order made under this section shows, on the face of it, that the re- Orders. quirements of the Act necessary to confer jurisdiction have been complied with.

The recitals state by whom the application to the Board was made,