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Newspaper Stamp Duties.

under the Provisions of this Act, the Question shall be referred to the Determination of the Postmaster General, whose Decision, with the Consent of the Commissioners of Her Majesty's Treasury, shall be final.

Treaties with
Foreign Pow

ers.

VII. ' And whereas certain Treaties and Arrangements have Newspapers ⚫ been made and entered into, and other Treaties and Arrange- may be regisments may hereafter be entered into, by and between Her tered at the Majesty's Government and certain Foreign and Colonial GovernGeneral Post Office to entitle ments, for regulating the Transmission of British Newspapers the same to the abroad; and it is expedient to make Provision for enabling Her Privilege of Majesty's Postmaster General to secure for such Newspapers Transmission respectively the Privileges and Advantages of such Treaties and abroad under Arrangements:' Be it therefore enacted, That, upon the Postmaster General being satisfied that any printed Publication is a Newspaper, or entitled to the Privileges of a Newspaper, within the Meaning of such Treaties and Arrangements as aforesaid, it shall be lawful for the Proprietor or Printer of such Newspaper or Publication, if he shall think fit, to register the same at the General Post Office in London, in such Form and with such Particulars relating to the same, and subject to the Payment of such Fees, not exceeding Five Shillings respectively, as well on Registration as afterwards periodically for being continued on the Register, as the Postmaster General, with Consent of the Commissioners of the Treasury, shall from Time to Time direct or require in that Behalf; and thereupon such Newspaper or Publication, being printed on Paper duly stamped with an appropriated Die under the Provisions of this Act, shall be entitled to all the Privileges and Advantages secured to Newspapers by any such Treaties and Arrangements as aforesaid.

to Foreign

Countries.

VIII. It shall be lawful for the Commissioners of IIer Majesty's Transmission Treasury, by Warrant under their Hands, to allow any printed by Post of Newspaper (British, Colonial, or Foreign) to be transmitted by printed Papers the Post between Places in the United Kingdom and Her Majesty's Colonies or Foreign Countries, or between any Ports or Places beyond the Sea (whether through the United Kingdom or not), either free of Postage or subject to such Rates of Postage not exceeding Twopence for each Newspaper, irrespective of any Foreign or Colonial Postage, as the Commissioners of the Treasury, or the Postmaster General with their Consent, shall from Time to Time think fit; and as a Condition to any British Newspaper being transmitted by the Post to any Place out of the United Kingdom, the same shall be printed on Paper duly stamped with an appropriated Die under the Provisions of this Act, and the said last-mentioned Commissioners or the Postmaster General may require such Newspaper to be registered at the General Post Office in London in such Form and with such Particulars and subject to the Payment of such Fees as in the last preceding Section mentioned.

IX. It shall be lawful for Her Majesty's Postmaster General, with the Consent of the Commissioners of Her Majesty's Treasury, at any Time or Times hereafter to make and issue such Orders, Regulations, Conditions, and Restrictions as he shall deem to be G 4

necessary

Power to the Postmaster General, with Con

sent of Treasury, to make

Regulations for carrying the Act into effect.

Periodical Pub

Newspaper Stamp Duties.

Ecclesiastical Property (Ireland).

necessary or expedient for the Purpose of regulating the Receipt, Transmission, and Delivery by Post of periodical Publications under the Provisions of this Act, or for preventing or detecting Frauds or Abuses in relation thereto, and for giving Effect to the Purposes of this Act; and it shall also be lawful for the said Postmaster General, with the like Consent, from Time to Time to rescind or revoke all or any such Orders, Regulations, Conditions, and Restrictions, and to make and issue any new ones in lieu thereof.

X. All periodical Publications sent by Post otherwise than in lications sent by conformity with the Terms, Conditions, and Regulations estaPost not in con-blished by or under the Authority of this Act may be detained formity with this Act to be by the Postmaster General, and any Officer of the Post Office; charged Letter and after being opened, the same shall be either returned to the Rates of Post- Senders thereof or forwarded to the Place of their Destination age. charged with the like Rates of Postage as if the same were Letters transmitted by the Post: Provided always, that it shall be lawful for the Commissioners of Her Majesty's Treasury, by Warrant under their Hands, to authorize Her Majesty's Postmaster General to charge in any such Case any such less Rate of Postage as to him shall seem fit.

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XI. Any printed Copy of the London Gazette in which any Warrant or Order issued or made under or by virtue of this Act, or purporting so to be, shall be published, shall be admitted as Evidence by all Courts, Judges, Justices, and others, of such Warrant or Order, and of the due making and issuing thereof, and of the Contents thereof, without any further or other Proof of such Warrant or Order, or of the Matters therein contained.

XII. The Term "periodical Publication" used in this Act shall be construed to mean and include a Newspaper as defined by the Acts in force relating to the Stamp Duties on Newspapers, and every printed literary Work or Paper, printed and published periodically, or in Parts or Numbers, at Intervals not exceeding Thirty-one Days between any Two consecutive Papers, Parts, or Numbers of such literary Work or Paper; and for all the Purposes of this Act the Islands of Guernsey, Jersey, Alderney, Sark, and the Isle of Man shall respectively be deemed to be Part of the United Kingdom.

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An Act to provide that the Property or Income Tax payable in respect of the Income from Ecclesiastical Property in Ireland shall be a Deduction in estimating the Value of such Property for the Purpose of Taxation by the Ecclesiastical Commissioners. [15th June 1855.] WHEREAS by an Act passed in the Session of Parliament holden in the Third and Fourth Years of the Reign of 3 & 4 W.4.c.37. His late Majesty King William the Fourth, intituled An Act to alter and amend the Laws relating to the Temporalities of the

Church

Ecclesiastical Property (Ireland).

'Church in Ireland, the Ecclesiastical Commissioners therein directed to be appointed were authorized and empowered to make a Valuation of all Ecclesiastical Property, subject to the 'Deductions therein set forth, and to take, levy, and receive 'therefrom a yearly Tax, Rate, or Assessment, computed and imposed upon such Valuation according to a Scale, and for the • Purposes recited in the said Act: And whereas by an Act 'passed in the Session of Parliament holden in the Sixteenth

and Seventeenth Years of Her present Majesty's Reign, intituled 'An Act for granting to Her Majesty Duties on Profits arising 16 & 17 Vict. 'from Property, Professions, Trades, and Offices, and by Two c. 34.

other Acts passed in the Seventeenth Year of Her present 17 & 18 Vict. Majesty's Reign, Chapter Ten and Chapter Twenty-four, for cc. 10. 24. granting to Her Majesty additional and increased Duties on 'such Profits, Ecclesiastical Property, together with other Property in Ireland theretofore exempt, was rendered liable to the Duties therein enacted: And whereas it is expedient and just that the Amount payable as Property or Income Tax under the said Acts should be allowed as a Deduction by the said Ecclesiastical Commissioners, together with the Deductions authorized to be made under the said Act of the Third and Fourth Years of the Reign of His Majesty King William the • Fourth, Chapter Thirty-seven, in forming their Valuations for the Tax, Rate, or Assessment therein directed to be levied :' 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 it shall and may be lawful to and for the said Ecclesiastical Commissioners, in and from the be a Deduction Valuation made or to be made of any Ecclesiastical Property for in estimating the Purpose of imposing the Rate, Tax, or Assessment required the Value of by the said Act, in addition to the Charges specified as Deduc- Ecclesiastical tions in the said Act, to deduct also such Amount or Sum as the Property in said Commissioners shall ascertain as proper to be deducted from such Valuation for or on account of any Property or Income Tax paid or payable or deducted in respect of such Ecclesiastical Ecclesiastical Property.

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An Act to make further Provision for the Registration of
Births, Deaths, and Marriages in Scotland.

[15th June 1855.]

WHEREAS it is expedient to amend the Act passed in the
Seventeenth and Eighteenth Year of the Reign of Her

Property or
Income Tax to

Ireland for the Purpose of Taxation by the

Commissioners.

present Majesty, intituled An Act to provide for the better 17 & 18 Vict. Registration of Births, Deaths, and Marriages in Scotland' c. 80. Be it 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, as follows:

Landward and

Burghal Parts

of Parishes

may be united.

Registrar Ge

neral may apply
for Dismissal
of incompetent
Registrars.

Examination

of Registers by Sheriff repeal ed, and Examiners appointed.

Registration of Births, &c. (Scotland).

I. It shall be lawful for the Sheriff if he shall think it expedient, upon a joint Application of the Parochial Board of any Parish and of the Town Council of any Burgh situated within such Parish, or upon the Application of the Registrar General, to unite such Burgh or any Portion thereof to any Landward Portion of such Parish, and also to regulate any Questions which may arise as to the Assessment to be levied upon such Burghs or Portions of Burghs, and upon such Landward Portions of such Parishes respectively.

II. If any Parochial Board shall neglect or refuse to apply, under the Authority of the Fifteenth Section of the recited Act, to the Sheriff for the Removal of any incompetent Registrar, after being thereto required by the Registrar General, it shall be lawful for the Registrar General himself to apply to the Sheriff, and such and the like Procedure in all respects shall in such Case be had and take place as if the Application had been made by the Parochial Board.

III. So much of the Fifty-third and Fifty-fourth Sections of the recited Act as requires the Examination of the Registers and the Authentication thereof by the Sheriff shall be and the same is hereby repealed; and no Penalty or Breach of Duty or other Consequence shall be deemed to be incurred or to arise from the Non-authentication heretofore of any of the said Registers or Duplicate Registers which shall have been sanctioned or acquiesced in by the Registrar General or the Sheriff, anything in the said Act to the contrary notwithstanding; and it shall be lawful for the Registrar General, with the Approbation of the Commissioners of the Treasury, from Time to Time to divide Scotland into such Districts as he may think fit, and with such Approbation to appoint for each District a fit and competent Person to be the Examiner thereof, who shall be paid such annual Allowance as shall be fixed by the said Commissioners of the Treasury, in such and the like Manner as the Expenses specified in the Fifth Section of the said Act are directed to be paid; and it shall be the Duty of such Examiners, at such Time or Times as shall be fixed by the Registrar General, to proceed to their respective Districts, and there, in such Manner as shall be prescribed by the Registrar General, carefully to examine and compare, along with the several Registrars within their respective Districts, the Registers and Duplicate Registers of such several Registrars, and authenticate and docquet the same, and all Alterations and Additions thereon or thereto, in such Form and Manner as the Registrar General shall direct; and it shall be lawful for the Registrar General, with the Approbation of the Secretary of State for the Home Department, to frame all such Rules and Regulations as shall be necessary and expedient for such Purposes in the Manner, as far as may be, directed by the Fifty-third Section of the said Act or otherwise; and it shall in like Manner be the Duty of such Examiners respectively to aid, under the Direction of the Sheriff within their respective Districts, in executing and carrying into effect the Purposes of the Eighteenth, Nineteenth, Twentieth, Fifty-third, and Fifty-fourth Sections of the said Act.

IV. Where

Registration of Births, &c. (Scotland).

Parishes.

IV. Where a Registration District, consisting of Portions of Where RegisTwo or more Parishes, has been erected by the Sheriff under the tration District Provisions of the said recited Act, the Powers thereby and by this consists of Two Act conferred on Parochial Boards, and the Duties imposed upon such Boards, shall respectively belong to and be discharged by the qualified Heritors of such Registration District, and all Meetings of such Heritors shall be called by the Registrar, or, in case of Vacancy in the Office of Registrar, by the Heritor of Lands of the highest Valuation therein; and at such Meetings the Heritor of the highest Valuation present shall preside, and shall be entitled to a casting as well as to a deliberative Vote, and Assessments under the said recited Act shall be laid on according to the Manner thereby prescribed for the Case of Parishes in which there is no Assessment for the Poor.

V. In every Case in which the Status of any Person shall be altered by a Decree of any competent Court, the Clerk to the Process shall forthwith report such Decree to the Registrar General; and it shall be lawful for the Registrar General, and he is hereby required, to take all Measures necessary for having the Entries in the Duplicate Registers affected by such Decree rectified, by causing the Date of the Decree and the Import thereof to be noted upon the Margin of both Duplicates opposite to such Entries, as the Registrar General shall think fit and direct.

Decrees of
Court fixing

Status of Parties
to be noted in

Register.

VI. In reference to the Sixty-third Section of the recited Act, Register of corthe Register of corrected Entries shall be kept in Duplicate; and rected Entries One of the Duplicates shall be annually transmitted to the Regis- to be kept in trar General along with the Duplicate Registers directed by the Duplicate. Fifty-third Section of the said Act to be annually so transmitted.

VII. The Penalties imposed by the said Act, and by the Sixty- Penalties refifth Section thereof directed to be recovered by Prosecution by covered to be the Procurator Fiscal, and when recovered to go to the Registrar paid into ExGeneral, shall instead be paid to the Queen's and Lord Treasurer's chequer. Remembrancer of the Court of Exchequer in Scotland; and the Expense of all such Prosecutions, where not recovered from the Parties, shall be charged and paid in Exchequer, and the Recovery of such Penalties shall be a Part of the ordinary Duties of the Procurator Fiscal.

VIII. It shall in all Cases be lawful for the Sheriff Clerks in Sheriff Clerks the several Counties, and they are hereby required, to act in aid to act in exeof the Sheriff in the Execution of the Powers, Provisions, and cution of Acts. Duties of the recited Act and of this Act, in all respects as the

Sheriffs may direct.

IX. The Appointments of the Examiners, and the other Clerks Appointments and Officers to be appointed under this Act, shall, in like Manner to be exempt as the Appointments mentioned in the Sixteenth Section of the recited Act, be exempt from all Stamp Duties.

X. This Act shall be deemed a Part of the recited Act, and shall be construed therewith as if the said Acts formed One Act.

CAP.

from Stamp Duty.

This Act and recited Act to be as One.

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