of the Houses of Parliament during the period or of the period for which he has held office, as in the said section is mentioned.

XV. The several sections mentioned in the Schedule hereto of the several Acts of Parliament, also therein mentioned, shall be construed as if this Act, instead of the said Act of the 4th and 5th years of the reign of King William IV, had been referred to in the said sections; and such other enactments as refer to the scale of superannuation allowance established by the provisions hereby repealed of the said Act of King William IV shall be construed as if the scale established by this Act had been referred to.

XVI. All superannuations, compensations, gratuities, and other allowances granted, or hereafter under this Act to be granted, shall be paid to the persons entitled to receive the same without any abatement or deduction in respect of any taxes or duties whatever at present existing, except the tax upon property or income.

XVII. For the purposes of this Act, no person hereafter to be appointed shall be deemed to have served in the permanent Civil Service of the State unless such person holds his appointment directly from the Crown, or has been admitted into the Civil Service with a certificate from the Civil Service Commissioners; nor shall any person, already appointed to any office, be held to have served in the permanent Civil Service as aforesaid, unless such person belong to a class which is already entitled to superannuation allowance, or to a class in which, if he had been appointed thereto subsequently to the passing of this Act, he would, as holding his appointment directly from the Crown, or as having been admitted into the Civil Service with such certificate as aforesaid, have become entitled to such allowance; and no person shall be entitled to any superannuation allowance under this Act, unless his salary or remuneration has been provided out of the Consolidated Fund of the United Kingdom of Great Britain and Ireland, or out of monies voted by Parliament.

XVIII. So much of the said Act of the 4th and 5th years of King William IV, chapter 24, as is now in force and not hereby repealed, and this Act, shall be construed together as one Act.

XIX. It shall be sufficient, in citing this Act, to use the expression, "The Superannuation Act, 1859."

SCHEDULE A.-5 & 6 W. 4, c. 42, s. 1; 7 W. 4, & 1 Vict. e. 30, s. 21: 8 & 9 Vict. c. 100, ss. 5, 10; 13 & 14 Vict. c. 89, s. 39; 15 & 16 Vict. c. 73, s. 15; 15 & 16 Vict. c. 87, s. 46; 17 & 18 Vict. c. 78, s. 22 ;* 19 & 20 Vict. c. 110, s, 9.

* See Vol. 10, Page 268.

NOTICE to British Labourers, &c., employed on Railways and Steam-Vessels in Foreign Countries, that they are not entitled to Relief from their Government as Distressed British Subjects.

Foreign Office, April 26, 1859.

WHEREAS divers British subjets, who have entered into engagements for ein loyment abroad as railway labourers, miners, engineers, stokers, and firemen on board steam-vessels, and in other capacities (such engagements in general containing no provision for the maintenance of such British subjects, or for furnishing them with the means of returning to this country), have applied to Her Majesty's Consuls in Foreign parts for relief as distressed British subjects, and considerable expense has been incurred in relieving such persons, and in sending them back to this country The Notice given on the 11th of July, 1856,* is hereby repeated, warning all persons who accept engagements for employment in foreign countries, as such railway labourers, miners, engineers, stokers, and firemen, as aforesaid, or in any other capacity, that they are not considered by Her Majesty's Government to be entitled to relief as distressed British subjects, or to be sent back to this country at the public expense; and such persons are hereby warned that Her Majesty's Consuls abroad have received orders not to afford relief in such cases.

ACT of the British Parliament," to remove Doubts as to the Qualification of Persons holding Diplomatic Pensions to sit in Parlament."

[22 & 23 Vict., cap. 5.]

[August 8, 1859.]

WHEREAS the Act of the 2nd and 3rd years of King William IV, chap. 116,† regulates the conditions on which pensions shall be granted to persons who have served Her Majesty in Diplomatic Offices: And whereas doubts have arisen as to whether such pensions, being those of reward of Diplomatic Service authorized by Parliament, come within the provisions of the Act of the 6th year of Queen Anne, chap. 7, which renders any person holding a pension from the Crown during pleasure incapable of being elected or of sitting or voting as a member of the House of Commons: Be it hereby enacted and declared 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:

I. That pensions granted for Diplomatic Services, according to * See Vol. 10, Page 434. † See Vol. 10, Page 205.

the provisions of the aforesaid Act of the 2nd and 3rd years of King William IV, shall not disqualify the holder from being elected or sitting or voting as a member of the House of Commons.

II. Nothing contained in this Act shall affect any of the provisions of the aforesaid Act of the 2nd and 3rd years of King William IV, for the regulation of Diplomatic Pensions.

ACT of the British Parliament," for granting to Her Majesty addition Rates of Income Tax," &c.

[22 & 23 Vict. cap. 18.] [August 13, 1859.] I. In addition to the rates and duties granted and now chargeable under the Act passed in the 16th and 17th years of Her Majesty's reign, chaper 34,* for granting to Her Majesty duties on profits arising from property, professions, trades, and offices, there shall be charged, collected, and paid, for and in respect of all property, profits, and gains charged or chargeable under the said Act, either by assessment, contract of composition, or otherwise, the following additional rates and duties; that is to say, upon any assessment made on the annual value or amount of any property, profits, or gains (except property, profits, and gains chargeable under Schedule (B.) of the said Act), the additional rate of duty of 4 pence for every 20 shillings of the annual value or amount of all such property, profits, and gains respectively; and for and in respect of the occupation of lands, tenements, hereditaments, and heritages chargeable under Schedule (B.) of the said Act, the additional rate or duty of 2 pence in England, and 13 penny in Scotland and Ireland respectively, for every £1 of the annual value thereof; and such additional rates and duties respectively shall be collected and paid with and over and above the first moiety of the duties assessed or charged under the said Act.

II. Provided always, That where any dividends, interest, or other profits or gains becoming due or payable half-yearly are assessed or charged half-yearly with the rate or duty under the said Act, there shall be charged upon the 1st assessment or charge which shall be hereafter made on such dividends, interest, profits, and gains the additional rate or duty of 8 pence for every £1 of the half-yearly amount thereof; and where any profits or gains becoming due or payable quarterly are assessed or charged quarterly with the rate or duty under the said Act, there shall be charged upon the first 2 quarterly assessments or charges respectively which shall be hereafter made on such last-mentioned profits and

* See Vol. 9, Page 406.

gains the additional rate or duty of 8 pence for every £1 of the quarterly amount of such last-mentioned profits and gains; and the said additional rates and duties charged in such half-yearly and quarterly assessments respectively shall be collected and paid with and over and above the rates and duties assessed or charged therein respectively under the said Act.

III. Provided always, That every person who shall claim, and prove in the manner prescribed by the Acts now in force relating to the Income Tax, that his total annual income from every source, although amounting to £100 or upwards, is less than £150 a year, shall be entitled to be relieved from so much of the said additional rates and duties assessed upon or paid by him under this Act as shall exceed the rate of 1 penny for every £1 of his annual profits or gains, and such relief shall be given in the manner directed by the said Acts.

VI. And whereas by the 54th section of the said Act of the 16th and 17th years of Her Majesty, chapter 34, provision is made for deduction, abatement, allowance, or repayment of duty in favour of any person who should have contracted for any deferred annuity on his own life or on the life of his wife in or with any such insurance office as in the said Act is mentioned: The benefit and advantage of such provision shall be and is hereby extended and granted to any person who has or shall have contracted for any such deferred annuity as aforesaid with the Commissioners for the reduction of the National Debt.

ACT of the British Parliament, "to amend the Law relating to Probates and Letters of Administration in Ireland;" so far as relates to Affidavits, c., sworn in Foreign Countries and British Colonies.

[22 & 23 Vic., cap. 31.]

[August 13, 1859.]

WHEREAS in the 21st and 22nd year of Her present Majesty an Act was passed, intituled "An Act to amend the Law relating to Probates and Letters of Administration in Ireland,"* hereinafter designated "The Court of Probate Act:" And whereas it is expedient to amend the same: 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, as follows:

XXVII. In cases where it is necessary to obtain affidavits, declarations, or affirmations to be used in the Court of Probate from persons residing in foreign parts out of Her Majesty's dominions, the same may be sworn, declared, or affirmed before the persons empowered to administer oaths under the Act of the 6th of George the IV, chapter 87,† or under the Act of the 18th and 19th Victoria, *See Vol. 10, Page 840. † See Vol. 4, Page 172.

chapter 42; provided that in places where there are no such persons as are mentioned in the said Acts such affidavits, declarations, or affirmations may be made, declared, and affirmed before any foreign local Magistrate or other person having authority to administer an oath.

XXVIII. Affidavits, declarations, and affirmations to be used in the Court of Probate may be sworn and taken in the Isle of Man, the Channel Islands, or any colony, island, plantation, or place out of the United Kingdom of Great Britain and Ireland, under the dominion of Her Majesty, before any Court, Judge, Notary Public, or person lawfully authorized to administer oaths in such country, colony, island, plantation, or place respectively, or, so far as relates to the Isle of Man and the Channel Islands, before any Commissary, Ecclesiastical Judge, or Surrogate who at the time of the passing of the Court of Probate Act was authorized to administer oaths in the Isle of Man or in the Channel Islands respectively, and all Registrars and other Officers of the Court of Probate shall take judicial notice of the Seal or Signature, as the case may be, of any such Court, Judge, Notary Public, or person, which shall be attached, suspended, or subscribed to any such affidavit, declaration, or affirmation, or to any other document.

ACT of the British Parliament, "for the Amendment of the Laws relating to the Customs"; so far as relates to Shipping Bills of Exports, and to Importations from Canada, viâ Portland, United States.

[22 & 23 Vict., cap. 37.]

[August 13, 1859.]

IV. In addition to the declaration upon the Shipping Bill required by the 125th section of "The Customs Consolidation Act, 1853," the exporter or his agent shall declare that the quantity and description of the goods mentioned in any such Shipping Bill delivered by him in pursuance of the said Act are correctly stated, and the declaration hereby required shall be deemed and taken to be a part of such Shipping Bill, as fully as if the same had been required by the said Act, and if the same shall be false in any particular the person making the same shall forfeit the sum of £20.

V. Any exporter of goods who shall fail, either by himself or his agent, to deliver to the searcher a Shipping Bill, with duplicates thereof, of the goods exported by him, as prescribed by the 125th section of "The Customs Consolidation Act, 1853," and this Act, or who, having delivered such Shipping Bill and duplicates, shall, in the event of the goods or any part thereof comprised therein not being duly shipped, in pursuance thereof, fail within * See Vol. 10, Page 330. † See Vol. 9, Page 417.