§ 4.

REDEMP

TION,

e. 116.

or to the receiver-general; and shall transmit, or cause to be transmitted, a like schedule or duplicate into the barons -42 4. I, of exchequer, which schedule or duplicate shall contain and specify the amount of the tax so revived and again become chargeable, and the year in which, and the period from whence such land-tax shall have been revived. And in case such land-tax shall have been revived, from any period preceding the commencement of the year in and for which such schedule or duplicate shall be made out, such schedule or duplicate shall also specify the amount of the arrears of such land-tax, upon the commencement of such year as aforesaid, distinguishing the amount of the land-tax so revived, and again become chargeable, from the amount of such arrears as aforesaid."

Commis

In cases of abatement, they shall make an assessment, specifying such abatement.

COMMISSIONERS for appeals must be commissioners of sioners of supply, as also justices of peace for the county

appeal.

JUSTICES.

C

ANY person aggrieved by any determination of the commissioners, with relation to the redemption or purchase of any land-tax, where the consideration shall not exceed £500 stock, may appeal to the commissioners of appeal at the next petty sessions, and their order shall be final. Commissioners of appeal may have the advice of counsel, who are to be paid by the party who loses his cause; and the commissioners have power to award costs. Where the consideration, again, exceeds £500 stock, the appeal is by summary application to the court of session or exchequer. The payment of the sums awarded may be enforced by distress and sale.

JUSTICES of peace also have certain functions committed

* § 168.

§ 196.

⚫ § 197.

TION,

to them in the execution of this act. By section 46th it is §4. enacted, that the land-tax on lands mortified to charitable Dr purposes may be redeemed out of the poor-rates, with the 42 a. III, approbation of two justices; as may also trust property forc. 116. the benefit of any place, be applied in redemption of the land-tax, on lands settled for the benefit of such place, which shall be charged with the annuity equal to the trust property so applied; such application and charge of annuity being made with the approbation of the justices.

tices.

AND by section 190, it is provided, that penalties not exceeding £50, (other than to the party aggrieved) may be sued for before any two justices for the bounds, who shall Two jus, hear and determine the matter; they are required and authorized, upon any information exhibited, to summon the party, and also the witnesses on either side, and upon due proof, either by voluntary confession of the party, or by oath of one or more credible witness or witnesses, to give One witjudgment; and they may issue their warrant for levying the same on the goods of the party, and commit him to pri- Execution. son for six months, in case the goods belonging to him cannot be sufficient for answering the penalty. An appeal is Appeal. competent to the next quarter-sessions, on giving security to the amount of the penalty and forfeiture, and also of the expences which may be awarded in case the judgment be affirmed, who are finally to hear and determine the matter.

Ir the next quarter-session shall be within six days after conviction, the appeal may be made to the next subsequent quarter-sessions."

Ir witnesses neglect to appear, or refuse to give evidence, each so offending shall forfeit 40s. for every such offence.“

ness.

§ 4.

REDEMP

TION,

AFTER the six months, no penalty or forfeiture (other than to the party aggrieved) shall be afterwards recover-42 G. III, able, except in the name of his majesty's advocate, in the court of exchequer; the whole penalties to belong to his majesty.

c. 116.

TAX.

LAND-TAX under £25 may be redeemed by a consideration in money, to be ascertained by certificates to the receiver-general of the price of stock in the week preceding. All stock of £25, and above that sum, can be redeemed only by transferring of stock.a

§ 5. V. BEFORE closing this subject, it may be observed, that PROPERTY by the ninth article of the treaty of Union, the land-tax of Scotland was to bear a proportion to that of England as £48,000 is to £1,997,763: 8:4, and that any future land-tax was to be apportioned in the same manner.

By an act 39 Geo. III, c. 13, certain duties were laid upon income, including the rents of land; which act was afterwards repealed by 42 Geo. III, c. 42; and a new tax was laid upon property of every kind, including land, to take place during the war with France, by 43 Geo. III, c. 122; just as, instead thereof, a tax of ten per cent. on annual income, has been laid on by 46 Geo. III, c. 65. It never was supposed that the above recited article in the treaty of Union is applicable to any such temporary impositions laid upon income or property in general.

By an account laid before Parliament, it appears that £21,794,307 had been transferred to the commis

sioners, on account of the land-tax redeemed in Great Britain previous to 1st February 1805.

CHAP. II.

Of the Dividing of Valuations,

IN GENE

RAL.

I. THE dividing of valuations is one of the principal $1. departments belonging exclusively to commissioners of supply. The nomination of these magistrates, their qualification, appointment of their clerk and collector, times and place of their meeting, quorum, and other matters, pertaining either to the general nature, or to the correct and regular execution of their office, have been already taken notice of: Here, therefore, only such things remain to be mentioned as are necessary to the proper division of valuations.

As already mentioned, in place of the old method of taxation, not only the whole lands of the kingdom, whether held of the king or of a subject, but also all real rights re lating to lands, feu-duties, teinds, mines, fishings, were valued. And the direction of the convention 1643, and of Valuation subsequent enactments, was to value the whole of every tion, 1643, one's taxable subjects in cumulo, that is, together. Lands,

• Vol. I, c. 10.

by conven

Its incon

Re-valua

therefore, and other rights above mentioned, connected therewith, were never valued separately, unless they hap. pened to belong to different proprietors.

In a new method of levying the land-tax, tried by way of experiment merely, this was adopted as most expeditious. This new method was found to answer, and followed out by subsequent parliaments.

HOWEVER, numberless re-valuations soon became neces

veniences. sary. The value of temporary rights was perpetually varytion, why ing. And when different subjects which had once been necessary ? valued in cumulo passed to different proprietors; when, On two for example, a colliery or fishery was sold to one, and the lands either retained or sold to another, it was necessary to value them separately.

accounts.

venience of

⚫umulo valuations.

}

Remedy to In order to remedy this inconvenience, by act of conthe incon- vention 1667, on the narrative," that where lands, teinds, or other real estate did, at the time of former valuations, pertain to one person, and are since dismembered and disponed to several persons in parcels, so that the value "of each parcel in itself cannot be known from former "valuations," the commissioners are empowered" to va"lue of new again, provided no alteration be made of the "total sum imposed on the shire."

Nominal and ficti

But these re-valuations became still more frequent from tious votes. Political zeal, which put landholders upon the device of splitting their valuations, with the view of creating nominal and fictitious votes.

§ 2.

AT WHAT

MEETINGS

CAN A VA

LUATION BB

· DIVIDED ?

II. THE Commissioners cannot divide a valuation, unless either on the day of their first meeting, named in the act, or at a meeting of adjournment, or at a regular meeting