first-mentioned Act, and not by estimating the profits of such lands according to the rules contained in schedule (D.) of the said Act.

40. DEDUCTION OF DUTY ON PAYMENT OF RENT, INTEREST, &c.—Every person who shall be liable to the payment of any rent, or any yearly interest of money, or any annuity or other annual payment, either as a charge on any property or as a personal debt or obligation by virtue of any contract, whether the same shall be received or payable half-yearly or at any shorter or more distant periods, shall be entitled and is hereby authorized, on making such payment, to deduct and retain thereout the amount of the rate of duty which at the time when such payment becomes due shall be payable for every twenty shillings of such payment; and the person liable to such payment shall be acquitted and discharged of so much money as such deduction shall amount unto, as if the amount thereof had actually been paid unto the person to whom such payment shall have been due and payable; and the person to whom such payment as aforesaid is to be made shall allow such deduction, upon the receipt of the residue of such money, under pain of forfeiting the sum of fifty pounds for any refusal so to do: Provided always, that no tenant or occupier of any property chargeable under schedule (A.) of this Act shall be entitled to deduct or retain out of the rent thereof any greater sum than the amount of the duty which shall have been assessed and charged upon or in respect of such property, and actually paid by such tenant or occupier.

S. 40 in part rep. 38 & 39 Vict. c. 66 (S.L.R.).

41. DEDUCTIONS TO BE MADE FROM THE NET SUM PAYABLE AFter allowing for Poor RATE IN IRELAND.-Provided always, that whenever any person liable to the said duties chargeable in Ireland under the said schedule (A.) shall be entitled to retain a proportionate amount of such duties from any annual payment from which he is now by law entitled to deduct any sum on account of poor rates, he shall be entitled to retain such proportionate amount only upon the net sum payable by him after the allowance of poor rates.

42. 10 & 11 VICT. c. 10-5 & 6 VICT. c. 89-DEDUCTION OF DUTY TO BE ALLOWED TO PERSONS PAYING RENTCHARGES UNDER THE DRAINAGE ADVANCES ACTS.-And whereas under certain Acts of Parliament advances of public money to promote the improvement of lands have been made by way of loan, and in Ireland under an Act passed in the tenth year of her Majesty, chapter ten, and any Acts amending the same, and under the Drainage (Ireland) Act, 1842, for river drainage, and any Acts amending the same; and the repayment thereof has been secured by a rentcharge upon such lands to be paid for a term limited by the said Acts respectively, and by which the principal sums advanced will eventually be repaid with interest thereon; and it is just that provision should be made for deducting and allowing the duty charged by this Act in proportion to such interest on the payment of such rentcharge: It shall be lawful for any person paying any such rentcharge from time to time to deduct and retain thereout in respect of the duty chargeable under this Act one third part of the sum which the rate of such duty computed on such rentcharge will amount to and no more; and the collectors and receivers of such rentcharges are hereby required to allow such deduction upon receipt of the residue of such rentcharge then due.

43. AS TO DEDUCTION REDUCING THE AMOUNT DUE UNDER A YEAR'S RENT.-No action of ejectment for nonpayment of rent in Ireland shall be defeated on the ground that the person liable to pay such rent is entitled, under the provisions of this Act or any Act incorporated therewith, to a deduction which would reduce the amount due by him under a year's rent.

[Ss. 44, 45 rep. 38 & 39 Vict. c. 66 (S.L.R.). S. 46 rep. 59 & 60 Vict. c. 28.]

47. 5 & 6 VICT. c. 35, s. 81-APPELLANTS MAY REQUIRE COMMISSIONERS TO APPOINT A VALUER TO VALUE LANDS.-Whereas by the eighty-first section of the Income Tax Act, 1842, if upon appeal any dispute shall arise touching the annual value of any lands, tenements, or hereditaments, the commissioners are authorized, if they deem it necessary, to direct that a valuation thereof shall be taken and made by a person of skill to be named by the said commissioners: It shall be lawful for the appellant, as well as the said commissioners, upon any such appeal, to require that such valuation as aforesaid shall be made; and the said commissioners, on being required so to do by the appellant,

as well as in cases where they may deem it necessary, shall name a person of skill to make such valuation; and upon such valuation being verified on the oath of the person making the same, the assessment shall be made according thereto.

48. DUTY ON PROFESSIONS TO BE CHARGED ON AN AVERAGE OF THE PROFITS OF THREE YEARS-5 & 6 VICT. c. 35.-The duty to be charged under schedule (D.) in respect of professions, employments, or vocations not contained in any other schedule of this Act shall be computed on a sum not less than the full amount of the balance of the profits, gains, and emoluments of such professions, employments, or vocations upon a fair and just average of three years, instead of the amount of such profits, gains, and emoluments within the preceding year, as directed by the rules of schedule (D.) in the Income Tax Act, 1842, but subject in all other respects to the said last-mentioned rules.

49. FRIENDLY SOCIETIES TO BE ENTITLED TO EXEMPTION UNDER SCHEDULES (C.) AND (D.)—5 & 6 VICT. c. 35.-Any friendly society legally established under any Act of Parliament relating to friendly societies, and which does not assure or grant to any individual any sum or annuity to an amount which would debar such society from the benefit of the exemption granted to friendly societies by the Income Tax Act, 1842, in respect of their stocks, dividends, and interest chargeable under schedule (C.) of the said Act, shall be entitled to exemption under this Act, as well in respect of all their interest and other profits and gains chargeable under schedule (D.) as in respect of their stocks, dividends, and interest chargeable under schedule (C.) of this Act.

50. IN ESTIMATING PROFITS UNDER SCHEDULE (D.) DOUBTFUL DEBTS TO BE VALUED, &c. In ascertaining, estimating, or assessing the profits of any person chargeable under schedule (D.) of this Act, either upon appeal or otherwise, it shall be lawful to estimate the value of all doubtful debts due or owing to such person; and in the case of the bankruptcy or insolvency of the debtor, the amount of the dividend which may reasonably be expected to be received on any such debt shall be deemed to be the value thereof; and the duty chargeable under the said schedule shall be assessed and charged upon the estimated value of all such doubtful debts accordingly.

51. DEDUCTION OF NECESSARY EXPENSES IN CASE OF PUBLIC OFFICES.-In assessing the duty chargeable under schedule (E.) of this Act in respect of any public office or employment, where the person exercising the same is necessarily obliged to incur and defray out of the salary, fees, or emoluments of such office or employment the expenses of travelling in the performance of the duties thereof, or of keeping and maintaining a horse to enable him to perform the same, or otherwise to lay out and expend money wholly, exclusively, and necessarily in the performance of the duties of this office or employment, it shall be lawful to deduct from the amount of the said salary, fees, and emoluments to be assessed under this Act the amount of all such expenses and disbursements necessarily incurred and defrayed in manner aforesaid.

52. ABATEMENT TO BE MADE TO CLERGYMEN, &C. FOR EXPENSES INCURRED IN PERFORMANCE OF Their Duties.—In assessing the duty chargeable under any schedule of this Act upon any clergyman or minister of any religious denomination in respect of any profits, fees, or emoluments of his profession or vocation, it shall be lawful to deduct from such profits, fees, or emoluments any sum or sums of money paid or expenses incurred by him wholly, exclusively, and necessarily in the performance of his duty or function as such clergyman or minister; and if such sum or sums or expenses shall not have been deducted as aforesaid, then a proportionate part of the duty charged and paid by such clergyman or minister shall, on due proof to the commissioners of such sum or sums having been expended as aforesaid, be repaid to such clergyman or minister.

53. INCREASE OF SALARIES OF PUBLIC OFFICERS TO BE CHARGED BY SUPPLEMENTAL ASSESSMENT.-Where any person who shall hold or exercise any public office or employment of profit shall at any time or times during or for or in respect of any year of assessment become entitled to any additional salary, fees, or emoluments beyond the amount for which any assessment may have been made upon him, or beyond the amount for which at the commencement of such year he may have been liable to be assessed, an additional or supplemental assessment shall from time to time, as often as the case shall require, be made upon such person for such additional salary, fees, or emoluments, so that he shall be assessed and charged for the full amount of the whole of the salary, fees, and emoluments which he shall receive or become entitled to at any time and from time to time during or for or in respect of the said year of assessment.

54. ABATEMENT OF DUTY IN RESPECT OF THE ANNUAL PREMIUMS PAID ON LIFE INSUR

ANCES.-Any person who shall have made insurances on his life or on the life of his wife, or shall have contracted for any deferred annuity on his own life or on the life of his wife, in or with any insurance company which shall become registered under any Act to be passed in the present session of Parliament for that purpose, and which shall comply with the requirements of such Act, and any person who shall under any Act of Parliament be liable to the payment of an annual sum, or to have an annual sum deducted from his salary or stipend, in order to secure a deferred annuity to his widow or a provision to his children after his death, shall be entitled to deduct the amount of the annual premium paid by him for such insurance or contract, or the annual sum paid by him or deducted from his salary or stipend as aforesaid, from any profits or gains in respect of which he shall be liable to be assessed under either of the schedules (D.) or (E.) of this Act, or to have any assessment which may be made upon him under either of the said schedules reduced or abated by the deduction of the amount of the said annual premium from the amount of the profits or gains on which such assessment has been made; or if such person shall be assessed to duties under any of the schedules contained in this Act, and shall have paid such assessment, or shall have paid or been charged with any of the said duties by deduction or otherwise, such person, on claim made to the Commissioners for Special Purposes, and on production to them of the receipt for such annual payment, and on proof of the facts to the satisfaction of the said commissioners, shall be entitled to have repaid to him such proportion of the said duties paid by such person as the amount of the said annual premium bears to the whole amount of his profits and gains on which he shall be chargeable under all or any of the schedules of this Act: Provided always, that no such abatement, allowance, or repayment as aforesaid shall be made in respect of any such annual premium beyond one sixth part of the whole amount of the profits and gains of such person so chargeable as aforesaid, nor shall any such deduction or abatement entitle any such person to claim total exemption or any relief from duty on the ground of his profits and gains being thereby reduced below one hundred or one hundred and fifty pounds, as the case may be.

S. 54 extended to insurances with insurance companies existing on 1 November 1844, or with insurance companies registered under 7 & 8 Vict. c. 110; see 16 & 17 Vict. c. 91, s. 1; also to deferred annuities contracted for with the National Debt Commissioners; see 22 & 23 Vict. c. 18, s. 6.

55. PERSONS WHO HAVE REMOVED BEFORE APPEALING MAY BE ALLOWED TO APPEAL TO THE COMMISSIONERS OF THE DISTRICT TO WHICH THEY HAVE REMOVED.—Where any person assessed or charged to any of the duties under this Act shall have removed from the district within which the assessment or charge upon him was made without having appealed against such assessment or charge in such district, it shall be lawful for the Commissioners of Inland Revenue, if they shall think fit, on the application of such person, to authorize and empower the commissioners of the district to which such person shall have removed as aforesaid to hear and determine his appeal against such assessment or charge; and in every such case the said last-mentioned commissioners shall have full power and authority and they are hereby required to hear and determine such appeal accordingly; and any sum or sums from which such person may not be relieved on such appeal shall be recovered and levied in the same manner as if such appeal had been heard and determined by the commissioners of the district in which such assessment or charge was made.

56. PENALTY FOR ASSISTING OR INDUCING PERSONS TO MAKE FALSE RETURNS OF PROFITS OR OF THE VALUE OF LANDS.-If any person shall knowingly and wilfully aid, abet, or assist, or incite or induce, any other person to make or deliver any false or fraudulent account, statement, or declaration of or concerning any profits or gains chargeable under this Act, or of the yearly rent or value of any lands, tenements, or hereditaments, or of any matters or things affecting such rent or value, such person so offending shall for every such offence forfeit the sum of fifty pounds.

[S. 57 rep. 38 & 39 Vict. c. 66 (S.L.R.).]

58. COLLECTORS IN IRELAND TO HAVE SUCH POUNDAGE OR OTHER REMUNERATION AS THE TREASURY MAY ORDER.—The several collectors of the duties granted by this Act in Ireland shall have and receive such rate of poundage on the money of the said duties which they shall respectively collect and pay to the proper officer for receipt, or such

other reasonable remuneration for their service, pains, and labour respectively in executing this Act, as the Treasury shall by any warrant from time to time order and direct in that behalf.

[S. 59 rep. 38 & 39 Vict. c. 66 (S.L.R.).]

CHAPTER XLV.

THE GOVERNMENT ANNUITIES ACT, 1853 (Short Titles Act, 1896).

AN ACT to consolidate and amend the Laws and to grant additional Facilities in relation to the Purchase of Government Annuities through the Medium of Savings Banks, and to make other Provisions in respect thereof.

[Preamble.]

[4th August 1853.]

[S. 1 (repealing so much of 3 & 4 Will. 4, c. 14, and of 7 and 8 Vict. c. 83, as relates to the purchase of Government Annuities through Savings Banks) rep. 55 & 56 Vict. c. 19 (S.L.R.).]

2. GRANT OF IMMEDIATE OR DEFERRED ANNUITIES TO DEPOSITORS IN SAVINGS BANKS.— It shall and may be lawful for the Commissioners for the Reduction of the National Debt to grant to or for the benefit of any depositor in a savings bank, or other person whom the said commissioners shall think entitled to be or to become a depositor in a savings bank, any immediate or deferred life annuities depending on single lives, or immediate annuities depending on joint lives with benefit of survivorship or on the joint continuance of two lives.

S. 2 in part rep. 45 & 46 Vict. c. 51, s. 15.

3. ANNUITIES MAY BE GRANTED TO BOTH HUSBAND AND WIFE.-Such annuity may be granted to or possessed by any married man or woman, although an annuity to the same or a less amount may have been granted to or possessed by the wife or husband of such party.

[Ss. 4-9 rep. 45 & 46 Vict. c. 51, s. 15.]

10. POWER TO CONTRACT FOR PAYMENT OF MONEY ON DEATH.-The said commissioners may contract with any such person or persons for the payment of a sum of money on his or her death;

S. 10 in part rep. 38 & 39 Vict. c. 66 (S.L.R.).

11. CONTRACTS MAY BE MADE THROUGH SAVINGS BANKS, &c.-7 & 8 VICT. c. 83, s. 9. The said commissioners may make such contracts with such parties for the grant of any annuities under the authority of this Act, either directly at their own office or through the medium of savings banks or parochial or other societies, or agents duly authorized by the said commissioners for such purpose, and under such regulations as the said commissioners shall prescribe, and in such last-mentioned cases may authorize the said savings banks and societies and agents to take and demand the like fees as are sanctioned in respect to such annuities by the Savings Bank Act, 1844.

[S. 12 rep. 45 & 46 Vict. c. 51, s. 15.]

13. COMMISSIONERS, &C. MAY DECLINE TO CONTRACT FOR ANY ANNUITY, &c.-The said commissioners, or the Comptroller General or Assistant Comptroller acting under the said commissioners, may decline or refuse to contract for any annuity or for any payment on death under the provisions of this Act, in any case where there shall be in the opinion of the said commissioners, or of the said Comptroller General or Assistant Comptroller, sufficient grounds for refusing or declining so to do.

S. 13 in part rep. 45 & 46 Vict. c. 51, s. 15.

[S. 14 rep. 45 & 46 Vict. c. 51, s. 15.]

15. PERSONS CONTRACTING FOR THE PAYMENT OF A SUM OF MONEY ON DEATH MAY COM

MUTE THE SAME INTO AN ANNUITY PAYABLE AFTER DEATH.-If any person having contracted for the payment of a sum of money on death in the manner herein-before provided shall at any time, in writing, in a form approved of by the said commissioners, and deposited with them during his life, direct that the sum payable at his or her death be commuted for an annuity for life, to commence at his or her death, and to be paid to any persons nominated in the said writing, such commutation shall take effect, when approved of by the said commissioners, or by the Comptroller General or Assistant Comptroller acting under the said commissioners; and the person so nominated shall be entitled to such life annuity as shall be the equivalent to such sum of money so payable after death as aforesaid, such annuity to commence and take effect on and from the sixth day of January, sixth day of April, sixth day of July, and eleventh day of October as the case may be, next immediately following the death of the party nominating, and be payable and paid at the next following half-yearly period, The

16. TREASURY MAY DISCONTINUE THE GRANTING OF ANNUITIES, &c.

Treasury may discontinue, by any warrant addressed to the said Commissioners for the Reduction of the National Debt, the granting of any annuities for lives, or of sums payable at death, under the provisions of this Act, if they shall think it fit and expedient so to do.

S. 16 in part rep. 45 & 46 Vict. c. 51, s. 15.

[Ss. 17-19 rep. 45 & 46 Vict. c. 51, s. 15.]

20. AMOUNT OF ANNUITIES TO BE CERTIFIED TO THE TREASURY, WHO SHALL ISSUE THEIR WARRANT FOR PAYMENT THEREOF OUT OF THE CONSOLIDATED FUND.-The said Comptroller General or Assistant Comptroller acting under the said commissioners shall, within fourteen days preceding the fifth day of January, the fifth day of April, the fifth day of July, and the tenth day of October in each and every year, certify to the Treasury the amount of annuities for lives, and sums payable at death, which will become payable under this Act out of the said Consolidated Fund on each of such days respectively; and the Treasury shall thereupon order and direct the Comptroller General of the Exchequer to issue out of the said Consolidated Fund from time to time to the account of the said Commissioners for the Reduction of the National Debt the sums specified in such certificates, to be applied in paying such annuities and sums payable at death respectively.

21. TIMES OF PAYMENT OF ANNUITIES GRANTED UNDER THIS ACT-ON THE DEATH OF ANY ANNUITANT A QUARTER'S Payment to be MADE IN ADDITION TO HALF-YEARLY ARREARS -PROVISO AS TO DEFERRED ANNUITIES-TIMES OF PAYMENT OF SUMS PAYABLE ON DEATH.-All annuities for lives, of whatsoever kind, which shall be purchased under the provisions of this Act, shall be payable by two equal half-yearly payments, to become due respectively on the fifth day of January and on the fifth day of July, or on the fifth day of April and the tenth day of October, in each and every year, according to the respective periods, as herein-after mentioned, within which any money shall be paid for the purchase of any such annuities for life, of whatsoever kind respectively; and the first half-yearly payment of every such annuity so purchased shall be made at the times following; (that is to say,) on the fifth day of January in respect of all such purchases completed by the actual payment of money into the Bank of England or into the Bank of Ireland to the account of the said commissioners herein-after mentioned at any time during the quarter ending on the tenth day of October preceding such fifth day of January; on the fifth day of April in respect of all such purchases so completed at any time during the quarter ending on the fifth day of January preceding the fifth day of April; on the fifth day of July in respect of all such purchases so completed at any time during the quarter ending the fifth day of April preceding such fifth day of July; and on the tenth day of October in respect of all such purchases so completed at any time during the quarter ending on the fifth day of July preceding such tenth day of October; and all future half-yearly payments of every such annuity shall be made with reference to the time of such first half-yearly payment; and upon the death of any annuitant in respect of any life annuity a sum equal to one fourth part of the annuity depending upon the life of such annuitant (over and above all half-yearly arrears thereof respectively) shall be payable to the person or persons entitled to such annuity, or his or her or their executors or administrators, (as the case may be,) on the half-yearly