Interpretation of Act. Alteration of Act. X. And be it enacted, That in the Construction of this Act th Words "Notary Public" shall be held to mean a Notary Publi in Scotland duly admitted and practising there; the Word "Deed shall be held to include any Warrant or Document upon whic Sasine may follow; and the Word "Lands," or the Words "Heri table Property," shall be held to include Houses, Fishings, Mill Minerals, Patronages, Teinds, and in general all Heritabl Subjects or Rights in which Infeftment may be taken; and a Words in the Singular Number shall be held to include Plurality of Persons or Things; and in general this Act shal be construed in the most liberal Manner, so as to accomplish th Objects thereby intended. XI. And be it enacted, That this Act may be amended o repealed by any Act to be passed in the present Session o Parliament. SCHEDULES referred to in the foregoing Act. FORM OF PRECEPT OF SASINE. Moreover I desire any Notary Public to whom these Present may be presented to give to the said A. B. or his foresaid Sasine [or Life-rent Sasine, or Sasine in Life-rent and Fe respectively, as the Case may be,] of the Lands and others abov disponed, [if the Deed be granted under the Burden of a Rea Lien or Servitude, or any other Incumbrance, Condition, or Qualification of the Right, or under Redemption, then there w be added here, "but always under the Burden of the Real Lier," &c. (as the Case may be) before specified]. In witness whereof, &c. [here insert a Testing Clause in legal Form]. SCHEDULE (B.) FORM OF INSTRUMENT OF SASINE. Ат there was, by or on behalf of A.B. of Z Esquire, presented to me, Notary Public subscribing, a Disposition [or other Deed, or an Extract of a Deed (as the Case may be granted by C.D. of Y., Esquire, and bearing Date as in the Precept of Sasine herein-after inserted [here describe also an connecting Deed or Writ, or Extract thereof, in virtue of which the Sasine is to be given to A.B.] by which Disposition the said C.D. sold, alienated, and disponed to the said A.B. [or, to E.F. (as the Case may be)] and his Heirs and Assignees, here insert the Destination, if any,] heritably and irredeemably, [or redeemably, or in Life-rent, or otherwise (as the Case may be)], all and whole [here insert the Description of the Subjects conveyed; and if the Disposition by C.D. was not to A.B. himself, but is vested in him as Assignee, Heir, or Adjudger, or otherwise, in whole or in part, state the successive Transferences, and the Way in which he has Right thereto], which Disposition contains an Obligation to infeft [here state whether a se or de se, or both or either (as the Case may be),] and a Precept of Sasine in the following Terms [here insert the Precept, which may be either according to the Form at present in use, or according to the abbreviated Form in Schedule (A.)], in virtue of which Precept I hereby give Sasine [or Life-rent Sasine, or Sasine in Life-rent and Fee respectively] to the said A.B. of the Lands and others above described. If the Precept of Sasine contains a Reference to a Real Burden, or to any Conditions or Qualifications of the Right, or to a Power of Redemption, then add, "but always under the Burden of the Real Right, &c. before specified."] In witness whereof I have subscribed these Presents, written on this and the preceding Pages by G.H., my Clerk, before these Witnesses, the said G.H. and J.K., Accountant in Edinburgh. (Signed) L.M., Notary Public. G.H., Witness. J.K., Witness. CA P. XXXVI. An Act to continue for Five Years and to amend the Acts for authorizing a Composition for Assessed Taxes. [21st July 1845.] WHEREAS, under and by virtue of several Acts of Parlia 1846 on Per ment, divers Persons have compounded for their Assessed 'Taxes in Great Britain for a certain Time limited by the said Acts respectively, and their Contracts of Composition have been 'from Time to Time renewed or continued for a further Term under and by virtue of several other Acts passed for that Purpose, and such Contracts will expire on the Fifth Day of April One thousand eight hundred and forty-six: And whereas it is expe'dient to relieve such Persons who have so compounded as 'aforesaid, as well as others who may be willing to compound under the Provisions of this Act, from an annual Assessment for a further Term herein limited:' Be it therefore 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, That the Assessments made or to be made for the Year to Assessments end on the Fifth Day of April One thousand eight hundred and for the Year forty-six, under and by virtue of the several Acts now in force, in ending 5th April relation to such of the Duties of Assessed Taxes as may be sons compoundcomprised in any Composition to be entered into under this Act, ing under this shall severally be and remain to the same annual Amount in Act to remain respect of every Person who shall compound for the same under to the same this Act for the Term of Five Years, to be computed from the Amount for the said Fifth Day of April One thousand eight hundred and forty-six; Years; and and the several Compositions entered into under any former Act or Compositions Acts, and now in force, may, in respect of such of the said Duties under former as are herein enumerated and allowed to be compounded for, be Acts may be renewed under this Act for the like Term of Five Years, to be renewed for the computed as aforesaid, in the Manner and subject to the Terms, Conditions, and Exceptions herein prescribed; and every Contract Form of of Composition to be entered into or renewed under this Act Contract of may be made according to the Form set forth in the Schedule Composition. to this Act annexed, mutatis mutandis, or according to such other Form as the Commissioners of Stamps and Taxes shall provide in that Behalf, and shall specify the Number of Servants, Carriages, Horses, Term of Five like Term. Articles kept Hire, not to be Enumeration of Articles to for. Horses, and other Articles of the Establishment upon which suc II. Provided always, and be it enacted, That no Composition shall be entered into or renewed under this Act in respect of an Carriage, Horse, or other Article kept for the Purpose of Trad or let or used for Hire, or assessed or charged upon Two or mor Persons jointly or in Partnership, nor for any Duties of Assesser Taxes other than the Duties on the following Articles formin the Establishment of the Person so compounding and retained employed, kept, and used for his own Use, and not for or to th Use, Benefit, or Profit of any other Person; (videlicet,) the Dutie on Servants mentioned in the Schedule marked (C.) No. 1. an be compounded No. 3. of Two several Acts passed respectively in the Forty-eight and Fifty-second Years of the Reign of King George the Thini and the reduced Duty granted by an Act of the Fifty-ninth Yes of the Reign of King George the Third on Under Gamekeepers the Duties on Carriages mentioned in the Schedule marked (D. No. 1. and No. 2. of the said Acts respectively, and the severa reduced Duties granted by an Act of the First Year of the Reig of His late Majesty King William the Fourth upon Carriages with Four Wheels of less Diameter than Thirty Inches, and drawn by Ponies not exceeding Thirteen Hands in Height, and upon Ca riages with Four Wheels and drawn by One Horse only; and althe Duties on Horses mentioned in the Schedules respective marked (E.) No. 1. and (F.) No. 1. of the said respective Acts " the Forty-eighth and Fifty-second Years of King George ti Third, whether such Horses are subject to the Rates mentioned in the said Acts, or to any reduced Duty by any subsequent Act; an the reduced Duty granted by Two several Acts passed respec tively in the Fifty-ninth Year of the Reign of King George the Third and the Fourth Year of the Reign of King George the Fourth, upon Horses not exceeding the Height of Thirteen Hands used for the Purpose of riding or drawing Carriages; and also the Duties on Race Horses granted by an Act passed in the Fifth and Sixth Years of the Reign of His late Majesty King William the Fourth; and the Duties on Dogs mentioned in the Schedule marked (G.) of the said respective Acts of the Forty-eighth and Fifty-second Years of King George the Third; and the Duties in respect of using or wearing Hair Powder mentioned in the Schedule marked (I.) of the said Act of the Forty-eighth Year of King George the Third; and also the Duties in respect of using or wearing Armorial Bearings or Ensigns mentioned in the Schedule marked (K.) of the said last-mentioned Act; and every such Composition which shall comprise any other Duty or Duties than the Duties herein-before enumerated, and allowed by this Act to be compounded for, shall be void and of no Effect in respect of such other Duties; and all such other Duties shall be assessed and charged according to the Laws in force relating to Assessments, notwithstanding any such Composition. Persons assess ed for the Year ending the 5th April 1846 may compound on the Amount III. And be it enacted, That every Person, not having com pounded under the said former Acts, who is or shall be duly assessed for the Year ending on the Fifth Day of April One thousand eight hundred and forty-six to the Duties chargeable under the Acts relating to Assessed Taxes, may compound for the said Duties in respect of the Articles comprised in, such Assess- assessed, paying ment and herein enumerated for the said Term of Five Years an additional hereby limited, on Payment of the same Amount annually as is or Five per Cent. shall be assessed on him for the said Year ending as aforesaid in respect of the said Articles herein enumerated, together with an additional annual Duty of One Shilling for every Twenty Shillings, and after that Rate for any greater or less Sum than Twenty Shillings of the said Amount so assessed, but no fractional Part of One Penny of the said additional Duty shall be payable. IV. And be it enacted, That every Person, except as herein- Persons who after is excepted, who hath compounded under the said former have comActs for the Duties of Assessed Taxes by any Contract now in pounded under force may renew such Composition as to the Duties on the Articles former Acts herein enumerated and allowed by this Act to be compounded Compositions may renew their for; and the Commissioners of the Division in which such Person under this Act. shall reside shall renew such Composition under the Provisions of this Act, whether the same was entered into with the Commissioners of the same Division or of any other Division; and the Duties to be Amount of Duty charged and now payable on the same Articles paid on renewed respectively comprised in the said former Composition, together Compositions. with the additional Per-centage Rate or several additional Percentage Rates of Duty also charged therein under the said former Acts in respect of the said Articles, shall form the aggregate Amount on which the following additional Rates of Duty shall respectively be computed and charged for the Renewal of such Composition under this Act; (that is to say,) where the Person who hath compounded as aforesaid hath increased his Establishment of Servants, Horses, Carriages, or other Articles upon which such Composition hath been made, but to such an Extent only that the Duties chargeable thereon under an Assessment would not exceed by more than One Fourth the total Amount of the Sam now payable on such Contract of Composition, there shall be payable annually a further additional Duty of One Shilling for every Twenty Shillings, and after that Rate for any greater or less Sum than Twenty Shillings of said aggregate Amount; and where such Person hath increased such his Establishment beyond the Extent aforesaid, but so that the Duties chargeable thereon under an Assessment would not exceed double the Sum now payable on such Contract of Composition, there shall be payable annually a further additional Duty of Two Shillings for every Twenty Shillings, and after that Rate for any greater or less Sum than Twenty Shillings of the said aggregate Amount; but no fractional Part of One Penny of the said respective additional Duties shall be payable under this Act: Provided always, that where the Person who hath compounded as aforesaid hath not increased such his Establishment so that the Duties chargeable thereon under an Assessment would exceed the total Amount of the Sum now payable on his Contract of Composition, no additional Rate of Duty shall be payable under this Act for the Renewal of such Composition. The additional Duty granted by 3&4 Vict. c. 17. V. Provided always, and be it enacted, That the additional Duty of Ten per Centum granted and now payable under an Act passed in the Third Year of Her Majesty's Reign, intituled An Act for to be charged granting to Her Majesty Duties of Customs, Excise, and Assessed under this Act. Persons who, since compounding, have increased their Establishments more than double, or who have compound ed on a less Duty than they ought to have done, may compound de novo. Persons who have compounded under former Acts giving Notice of Reduction in their Establishment not to renew their Compositions, but may compound de novo. Persons having diminished Taxes, shall be commuted and charged upon and shall be payable over and above the gross aggregate Amount of all the Dutie charged by this or any former Act or Acts upon or in respect of any Contract of Composition made or renewed under this Act. VI. And be it enacted, That no Contract of Composition shall be renewed under this Act with any Person who, since entering into such Contract, hath increased his Establishment of Servants. Carriages, Horses, or other Articles upon which such Composition hath been made, so that the Duties chargeable on such Establishment, under an Assessment for the Year to commence from the Fifth Day of April One thousand eight hundred and forty-six. would amount to more than double the Sum now payable under such Contract, nor with any Person who hath compounded on a less Amount of Duty than ought to have been included in such Composition; but nevertheless it shall be lawful for any such Person, in either of the Cases aforesaid, "after he shall have made a bonâ fide Return of the greatest Number of Servants, Carriages, Horses, and other Articles of his Establishment, according to the Laws in force relating to the Assessed Taxes, in order to an Assessment thereon for the Year to commence from the Fifth Day of April One thousand eight hundred and forty-six, and shali be duly assessed for that Year, to compound de novo on the Amount so assessed in respect of the Articles herein enumerated. together with the additional Duty chargeable on Contracts of Composition entered into under this Act. VII. Provided always, and be it enacted, That no Person who hath compounded under the said former Acts, and who hath given or shall give Notice in this present Year in pursuance of the said Acts of his Intention to discontinue any Part of his increased Establishment of Servants, Carriages, Horses, or other Articles in the Manner provided by the said Acts, shall be allowed to renew his former Contract of Composition, or to enter into any new Contract of Composition under this Act, except upon the Amount of an Assessment to be made on a bonâ fide Return of the greatest Number of Servants, Carriages, Horses, and other such Articles as aforesaid kept or used or employed by him in the Year commencing from the Fifth Day of April One thousand eight hundred and forty-five, together with the additional Duty chargeable thereon under this Act, in the same Manner as if such Person had not compounded under the said former Acts, notwithstanding the said Notice, or any thing contained in the said former Acts or in this Act. VIII. Provided also, and be it enacted, That no Composition shall be entered into under this Act with any Person who shall their Establish- have resided out of Great Britain before the passing of this Act ment during for their Residence a temporary Purpose only, and who shall be assessable to the abroad, &c. not said Duties, for the Year ending the Fifth Day of April One thousand eight hundred and forty-six, to a less Amount than he was assessed before his Departure from Great Britain, nor shall any Composition be entered into or renewed with any Person who shall be residing out of the United Kingdom. to compound. Persons having compounded and reduced their Establish IX. And be it enacted, That if any Person having compounded under the said former Acts shall have reduced his Establishment so that he may be chargeable with a less Amount of Assessed |