SCOTS STATUTES REVISED, 1707 TO 1900. STATUTES OF QUEEN VICTORIA. 17 & 18 VICTORIA, 1854. CHAPTER XXIV. THE INCOME TAX ACT, 1854 (Short Titles Act, 1896). AN ACT for granting to Her Majesty an increased Rate of Duty on Profits arising from Property, Professions, Trades, and Offices.1 [16th June 1854.] 1 This Act which by s. 6 was of temporary duration is continued by the Annual Acts imposing the Income Tax; see also 53 & 54 Vict. c. 8, s. 30. [S. 1 (as to duties to be charged after 5th April 1854, in lieu of duties under 16 & 17 Vict. c. 34, and 17 & 18 Vict. c. 10), and s. 2 rep. 38 & 39 Vict. c. 66 (S.L.R.).] 3. INTEREST ON EXCHEQUER BILLS, HOW TO BE CHARGED WITH DUTIES.— The interest on Exchequer bills which shall become due and payable in June next after the termination of this Act and of the said Act of the last session of Parliament respectively, or of the duties granted by the said Acts respectively, shall be chargeable and shall be assessed up to the day of payment in June, in manner following; that is to say, on the interest computed up to the 5th day of April next immediately preceding with the rate of duty which shall be in force and chargeable under the said Acts respectively on the said 5th day of April, and on the interest computed from the said last-mentioned day up to the said day of payment in June with the rate of duty which shall be in force and chargeable as aforesaid from and after the said fifth day of April; provided, that if the duties by this and the said other Act respectively granted shall finally cease and determine on the said 5th day of April, then the said interest for the whole year up to the said day of payment in June shall be chargeable with the rate of duty in force on the said fifth day of April immediately preceding. S. 3 in part rep. 38 & 39 Vict. c. 66 (S.L.R.). [S. 4 rep. 38 & 39 Vict. c. 66 (S.L.R.).] 5. 16 & 17 VICT. c. 34, s. 12—COPIES OF POOR RATES IN IRELAND TO BE TRANSMITTED ONLY WHEN REQUIRED.-And whereas by the Income Tax Act, 1853, the clerk of the board of guardians of every poor law union in Ireland and the collector of general rates in the City of Dublin are respectively required, under a certain penalty for any neglect, to transmit to the Commissioners of Inland Revenue yearly within the period in the said Act mentioned true copies of the last rates made for the relief of the poor; and it is found by experience that the yearly transmission of such copies is for the most part unnecessary: Be it enacted, that copies of the said rates shall be transmitted at such times only as they shall be required by the said commissioners; and the penalty imposed by the said Act for any neglect to transmit such copies shall attach and be incurred only for any neglect to transmit the same in pursuance of any requisition of the said commissioners. [Ss. 6, 7 rep. 38 & 39 Vict. c. 66 (S.L.R.).] CHAPTER XXXI. THE RAILWAY AND CANAL TRAFFIC ACT, 1854. (Sect. 8.) AN ACT for the better Regulation of the Traffic on Railways and Canals. [10th July 1854.] [Preamble.] 1. INTERPRETATION—“TRAFFIC "- "RAILWAY"- "CANAL "—"COMPANY" WHEN STATIONS, &C. SHALL BE DEEMED NEAR ONE ANOTHER. In the construction of this Act. The word "traffic" shall include not only passengers, and their luggage, and goods, animals, and other things conveyed by any railway company or canal company, or railway and canal company, but also carriages, waggons, trucks, boats, and vehicles of every description adapted for running or passing on the railway or canal of any such company: The word "railway" shall include every station of or belonging to such railway used for the purposes of public traffic: and The word "canal" shall include any navigation whereon tolls are levied by authority of Parliament, and also the wharves and landing places of and belonging to such canal or navigation, and used for the purposes of public traffic: The expression "railway company," "canal company," or "railway and canal company," shall include any person being the owner or lessee of or any contractor working any railway or canal or navigation constructed or carried on under the powers of any Act of Parliament: A station, terminus, or wharf shall be deemed to be near another station, terminus, or wharf, when the distance between such stations, termini, or wharves shall not exceed one mile, such stations not being situate within five miles from St. Paul's Church in London. S. 1 in part rep, 55 & 56 Vict. c. 19 (S.L.R.). 2. COMPANIES SHALL AFFORD ALL REASONABLE FACILITIES FOR TRAFFIC.- Every railway company, canal company, and railway and canal company shall, according to their respective powers, afford all reasonable facilities for the receiving and forwarding and delivering of traffic upon and from the several railways and canals belonging to or worked by such companies respectively, and for the return of carriages, trucks, boats, and other vehicles; and no such company shall make or give any undue or unreasonable preference or advantage to or in favour of any particular person or company, or any particular description of traffic, in any respect whatsoever, nor shall any such company subject any particular person or company, or any particular description of traffic, to any undue or unreasonable prejudice or disadvantage in any respect whatsoever; and every railway company and canal company and railway and canal company having or working railways or canals which form part of a continuous line of railway or canal or railway and canal communication, or which have the terminus, station, or wharf of the one near the terminus, station, or wharf of the other, shall afford all due and reasonable facilities for receiving and forwarding all the traffic arriving by one of such railways or canals by the other, without any unreasonable delay, and without any such preference or advantage or prejudice or disadvantage as aforesaid, and so that no obstruction may be offered to the public desirous of using such railways or canals or railways and canals as a continuous line of communication, and so that all reasonable accommodation may, by means of the railways and canals of the several companies, be at all times afforded to the public in that behalf. 3. APPLICATIONS TO COURT IN CASE OF VIOLATIONS OF THIS ACT-PROCEEDINGS UPON SUCH APPLICATIONS.-It shall be lawful for any company or person complaining against any such companies or company of anything done or of any omission made in violation or contravention of this Act to apply in a summary way, by motion or summons, in England, to her Majesty's Court of Common Pleas at Westminster, or in Ireland to any of her Majesty's Superior Courts in Dublin, or in Scotland to the Court of Session in Scotland, as the case may be, or to any judge of any such court; and, upon the certificate to her Majesty's Attorney General in England or Ireland, or her Majesty's Lord Advocate in |