or record in the books kept in the Office of Chancery in Scotland any of the documents by the seventh section of the said Act directed to be registered or recorded; but a minute or memorandum of every such conveyance, deed, or other document describing the same shall be entered in the minute book of the Office of Chancery in Scotland; and the same shall be taken to be a sufficient compliance with the provisions of the said seventh section of the last-mentioned Act.

CHAPTER LXXIII.

THE COMMON LAW COURTS ACT, 1852 (Short Titles Act, 1896).

AN ACT to make Provision for a permanent Establishment of Officers to perform the Duties at Nisi Prius, in the Superior Courts of Common Law, and for the payment of such Officers and of the Judges Clerks by Salaries, and to abolish certain Offices in those Courts. [30th June 1852.]

[Preamble.]

[Whole Act, except ss. 11, 26, rep. 42 & 43 Vict. c. 78, s. 29.]

11. ASSOCIATES AND CLERKS NOT TO ACT AS BARRISTERS, ATTORNIES, OR AGENTS.— No person holding the office of associate in the Courts of Queen's Bench, Common Pleas, and Exchequer, or the appointment of judges clerks, or of clerk in any of the offices of the Superior Courts, shall, either directly or indirectly, act as a barrister, attorney, or solicitor, or as agent of any attorney or solicitor, in any court of law or equity in the United Kingdom, either separately or in partnership with any other, during such time as he shall hold such office of associate, or act as such clerk:

S. 11 in part rep. 38 & 39 Vict. c. 66 (S. L.R.).

26. OFFICERS AND CLERKS NOT TO RECEIVE GRATUITIES.-If any officer of the said courts, or any clerk appointed or to be appointed under or by virtue of this Act, or any person whatever employed in the offices of the said courts, shall, for anything done.or pretended to be done relating to his office or employment, or under colour of doing anything relating to his office or employment, or for forbearing to do any act properly appertaining to his said office, demand, take, receive, or accept, or allow any person whatsoever to take for him, or on his account, or for or on account of or in trust for him or any other person named by him, any gratuity, perquisite, or reward, or anything of value, other than the salary or remuneration allowed or to be allowed to every such officer, clerk, or person aforesaid, he shall forfeit a sum of fifty pounds, to be recovered by action of debt at the suit of her Majesty's Attorney General; and upon judgment being recovered therein he shall be incapable of any longer holding his office or employment.

16 & 17 VICTORIA, 1852-3.

CHAPTER XX.

THE EVIDENCE (SCOTLAND) ACT, 1853 (Short Titles Act, 1896).

AN ACT to alter and amend an Act of the Fifteenth Year of Her present Majesty for amending the Law of Evidence in Scotland.

[Ss. 1, 2 rep. 38 & 39 Vict. c. 66 (S.L.R.).]

[9th May 1853.]

3. COMPETENCY OF PARTIES AND THEIR HUSBANDS OR WIVES AS WITNESSES.—It shall be competent to adduce and examine as a witness in any action or proceeding in

Scotland any party to such action or proceeding, or the husband or wife of any party, whether he or she shall be individually named in the record or proceeding or not; but nothing herein contained shall render any person, or the husband or wife of any person, who in any criminal proceeding is charged with the commission of any indictable offence, or any offence punishable on summary conviction, competent or compellable to give evidence for or against himself or herself, his wife or her husband, excepting in so far as the same may be at present competent by the law and practice of Scotland, or shall render any person compellable to answer any question tending to criminate himself or herself, or shall in any proceeding render any husband competent or compellable to give against his wife evidence of any matter communicated by her to him during the marriage, or any wife competent or compellable to give against her husband evidence of any matter communicated by him to her during the marriage.

5. ADDUCING OF PARTY AS A WITNESS NOT TO HAVE THE EFFECT OF A REFERENCE TO HIS OATH, &c.—The adducing of any party as a witness in any cause or proceeding by the adverse party shall not have the effect of a reference to the oath of the party so adduced: Provided always, that it shall not be competent to any party who has called and examined the opposite party as a witness thereafter to refer the cause or any part of it to his oath; and that in all other respects the right of reference to oath shall remain as at present established by the law and practice of Scotland.

6. SAVING. Nothing herein contained shall alter or affect the authority or practice of the courts in Scotland as to judicial examination.

CHAPTER XXVII.

THE BERWICKSHIRE COURTS ACT, 1853 (Short Titles Act, 1896).

[Preamble recites Act of Parliament of Scotland, 9th Oct. 1696, and 4 Geo. 4, c. 97.]

1. CONSTRUCTION OF TERMS.-In construing this Act the word "sheriff" shall include "sheriff substitute," the words "sheriff clerk" shall include "sheriff clerk

2. POWER TO SHERIFF AND COMMISSARY TO HOLD COURTS AT DUNSE-1 & 2 VICT. C. 119. It shall be lawful for the sheriff of the said shire to hold ordinary courts at Dunse, as well as at the head burgh of Greenlaw, for the despatch of civil and consistorial business, and also for trying and disposing of such criminal causes as may be tried without a jury: Provided always that the sheriff shall hold an ordinary court at least once in every week during the summer and winter sessions, either at Greenlaw or Dunse, which shall be deemed and taken to be sufficient compliance with the provision contained in the first section of the Act of Sederunt of the Lords of Council and Session, dated the tenth day of July in the year one thousand eight hundred and thirty-nine, passed under authority of an Act of the first and second years of the reign of her present Majesty, intituled An Act to regulate the Constitution, Jurisdiction, and Forms of Process of Sheriff Courts in Scotland: Provided also, that all courts for the trial of criminal causes by jury shall be held at the head burgh of Greenlaw. S. 1 in part rep. 55 & 56 Vict. c. 19 (S. L.R.).

3. FORM OF CITATIONS.All citations shall be in the form prescribed by act of sederunt of the court of session, or other competent authority, using the words "ordinary "court house at Greenlaw," or "ordinary court house at Dunse," or such other form of words as may be necessary, according as the citation may be to a court to be held at Greenlaw or at Dunse as fixed by the said notice.

S. 3 in part rep. 55 & 56 Vict. c. 19 (S.L.R.).

4. SHERIFF CLERK'S OFFICE TO BE AT DUNSE.-The office of the sheriff clerk of the said shire shall be situated and kept at the said town of Dunse; and all extracts of judgments pronounced in court given forth and subscribed by the said sheriff clerk shall severally bear the place where such judgments were pronounced: Provided always, that the record of deeds shall continue as at present to be kept at Greenlaw, under the charge of a depute to be appointed by the sheriff clerk, and which depute shall reside in Greenlaw.

5. NOTHING TO AFFECT PROVISIONS OF 7 W. 4 & 1 VICT. c. 41.-Nothing in this Act contained shall be held or construed to repeal or affect, as regards the said county of Berwick, any of the provisions of an Act passed in the first year of the reign of her present Majesty, intituled An Act for the more effectual recovery of Small Debts in the Sheriff Courts, and for regulating the establishment of Circuit Courts for the trial of Small Debt Causes by the Sheriff's in Scotland.

6. ACT OF 1696 TO REMAIN IN FULL FORCE, EXCEPT AS VARIED BY THIS ACT.-Except in so far as inconsistent with or varied by the provisions of this Act, the said recited Act of date the ninth day of October one thousand six hundred and ninety-six shall remain in full force, and the said town of Greenlaw shall continue to be the head burgh of the shire of Berwick.

CHAPTER XXVIII.

THE COUNTY ELECTIONS (SCOTLAND) ACT, 1853 (Short Titles Act, 1896).

AN ACT to amend the Law as to taking the Poll at Elections of Members to serve in Parliament for Scotland. [14th June 1853.]

[Preamble refers to 2 & 3 Will. 4, c. 65.]

[S. 1 rep. 35 § 36 Vict. c. 33, s. 32 (temp.).]

2. ARRANGEMENT OF POLLING PLACES.-It shall be lawful for each sheriff, with the consent of her Majesty's Advocate for Scotland for the time being, from time to time hereafter to increase or otherwise alter the number, situation, or arrangement of the existing polling places and districts, or parts thereof, in his county, so that not more than three hundred electors shall be allowed to poll at any such election as aforesaid at any one place: Provided always, that no such increase or alteration as aforesaid shall be made until notice thereof shall have been publicly given by advertisement in the several newspapers published within the county in which the said increase or alteration is proposed to be made; and in case any of the inhabitants, not less than ten in number, being registered voters for such county, shall be desirous of opposing such increase or alteration as aforesaid, it shall be lawful for them, at any time not later than one week from the publication of the last advertisement, to lodge with the sheriff clerk of the county a written notice, signed by such inhabitants as aforesaid, being not less than ten in number, stating their objections to such increase or alteration, or any suggestions they may wish to offer for the purpose of obtaining a different arrangement of polling places or districts from that proposed in such advertisement as aforesaid; and the sheriff clerk shall thereupon transmit the same to her Majesty's Advocate for Scotland for the time being, who shall, within fifteen days from the receipt thereof, notify his decision thereon to the sheriff; and thereupon, if the said decision shall sanction the original or any increase or other alteration in the number, situation, or arrangement of the existing polling places or districts, the sheriff clerk shall forthwith, or, in the event of no such notice of objection as aforesaid being given, shall at the expiration of one week from the date of the last advertisement as aforesaid, make a distinct list of such new polling places and districts so appointed, and shall cause copies of the said lists to be affixed to the doors of all the parish churches in his county.

S. 2 in part rep. 48 & 49 Vict. c. 16, s. 9.

3. PETITION FOR INCREASE, DIMINUTION OR ALTERATION OF POLLING PLACES, &c.— Provided always, that in case any of the inhabitants of a county, being registered voters

for the same, shall be at any time dissatisfied with the then existing number or position of polling places or districts, it shall be lawful for any of them to present to the sheriff a petition signed by not less than ten such inhabitants as aforesaid, representing that the number of polling places or districts is insufficient or excessive (as the case may be), or that their situation and arrangement is inconvenient, and praying that the place or places mentioned in such petition may be a polling place or places for that county, or that the alterations or other changes mentioned in such petition may be made in the number, situation, or arrangement of the then existing polling places or districts; and on the receipt of such petition the sheriff shall, with the consent of her Majesty's Advocate for Scotland, proceed therein in the same way as herein-before provided, and as though the increase or alterations in the said petition mentioned had been originally proposed by the sheriff.

4. POLLING BOOTHS.-At any contested election the sheriff shall, if required by any of the candidates, on or before the day of nomination, direct two or more booths, compartments, halls, rooms, or other places for polling, to be provided at each polling place: Provided always, that no poll at any such election shall be taken at any inn, hotel, or tavern, public-house, or other premises licensed for the sale of beer, wine, or spirits, or in any booth, hall, room, or other place directly communicating therewith, unless by consent of all the candidates, expressed in writing.

5. WHERE VOTERS SHALL POLL-5 & 6 WILL. 4, c. 78, s. 9.-Every county voter (except as herein-after provided) shall poll at the polling place of the district within which the premises, or any part of them, in respect of which he claims to vote, may be situate: Provided that nothing herein contained shall be held to repeal or alter the ninth section of the Representation of the People (Scotland) Act, 1835, respecting freeholders in counties.

6. VOTERS MAY CLAIM TO VOTE AT ANOTHER POLLING PLACE IN CERTAIN CASES. Any county voter, not being a freeholder, and not resident in the district containing the premises in respect of which he claims to vote, may make application, in person or by writing, to the sheriff, at the registration court of the county, to be entitled to poll at the polling place nearest to his residence; and the sheriff, on being satisfied of the truth of the statements of such voter, shall insert in the list against the name of the voter making such application the name of the polling place at which such person shall be registered to vote; and such voter shall thereafter be entitled to vote at such polling place, and shall not be at liberty to poll at any other polling place for the same county.

7. NON-RESIDENT VOTERS, WITH ISLAND QUALIFICATIONS.-Where the polling place for a district containing the premises in respect of which any voter claims to vote shall be in an island distant more than ten miles from the mainland of the county, such voter, not being resident in the island, may poll at the polling place for the district in which the county town is included.

[S. 8 rep. 55 & 56 Vict. c. 19 (S.L.R.).]

9. ADJOURNMENT OF POLL IN CASE OF RIOT, &c.When the proceedings at any election shall be interrupted or obstructed by any riot or open violence, whether such proceedings shall consist of the nomination of candidates, or of the taking the poll, the sheriff or his substitute at the place where the riot or open violence has occurred may adjourn the nomination or the taking the poll at the particular polling place or places at which such riot or open violence shall have happened to the following day or some other convenient time, and if necessary may repeat such adjournment till such interruption or obstruction shall have ceased, he always giving notice to the sheriff or his substitute, who is to make the return, of such adjournment having been made; and the state of the poll shall not be finally declared, nor the result of the election proclaimed, until the poll so interrupted or obstructed shall be closed, and transmitted to the sheriff or his substitute who is to make the return.

S. 9 in part rep. 55 & 56 Vict. c. 19 (S. L. R.).

[S. 10 rep. 35 36 Vict. c. 33, s. 32 (temp.). S. 11 rep. 55 & 56 Vict. c. 19 (S.L.R.).]

CHAPTER XXXIV.

THE INCOME TAX ACT, 1853 (Short Titles Act, 1896).

AN ACT for granting to Her Majesty Duties on Profits arising from Property, Professions, Trades, and Offices.1 [28th June 1853.]

1 This Act which by s. 59 was of temporary duration is continued by the annual Acts imposing the Income Tax. See also 53 & 54 Vict. c. 8, s. 30.

[Preamble.]

[S. 1 (charging certain duties for certain terms of years) rep. 38 & 39 Vict.
c. 66 (S.L.R.).]

2. DUTIES PAYABLE IN RESPECT OF PROPERTIES, &C. DESCRIBED IN SCHEDULES.-For the purpose of classifying and distinguishing the several properties, profits, and gains for and in respect of which the said duties are by this Act granted, and for the purposes of the provisions for assessing, raising, levying, and collecting such duties respectively, the said duties shall be deemed to be granted and made payable yearly for and in respect of the several properties, profits, and gains respectively described or comprised in the several schedules contained in this Act, and marked respectively (A.), (B.), (C.), (D.), and (E.), and to be charged under such respective schedules; (that is to say,)

SCHEDULE (A.)

For and in respect of the property in all lands, tenements, hereditaments, and heritages in the United Kingdom, and to be charged for every twenty shillings of the annual value thereof:

SCHEDULE (B.)

For and in respect of the occupation of all such lands, tenements, hereditaments, and heritages as aforesaid, and to be charged for every twenty shillings of the annual value thereof:

SCHEDULE (C.)

For and in respect of all profits arising from interest, annuities, dividends, and shares of annuities payable to any person, body politic or corporate, company or society, whether corporate or not corporate, out of any public revenue, and to be charged for every twenty shillings of the annual amount thereof:

SCHEDULE (D.)

For and in respect of the annual profits or gains arising or accruing to any person residing in the United Kingdom from any kind of property whatever, whether situate in the United Kingdom or elsewhere, and for and in respect of the annual profits or gains arising or accruing to any person residing in the United Kingdom from any profession, trade, employment, or vocation, whether the same shall be respectively carried on in the United Kingdom or elsewhere, and to be charged for every twenty shillings of the annual amount of such profits and gains:

And for and in respect of the annual profits or gains arising or accruing to any person whatever, whether a subject of her Majesty or not, although not resident within the United Kingdom, from any property whatever in the United Kingdom, or any profession, trade, employment, or vocation exercised within the United Kingdom, and to be charged for every twenty shillings of the annual amount of such profits and gains:

And for and in respect of all interest of money, annuities, and other annual profits and gains not charged by virtue of any of the other schedules contained in this Act, and to be charged for every twenty shillings of the annual amount thereof.

SCHEDULE (E.)

For and in respect of every public office or employment of profit, and upon every annuity, pension, or stipend payable by her Majesty or out of the public revenue of the