years immediately preceding where legacy duty or succession duty shall have been paid upon the acquisition thereof.

12. In the construction and for the purposes of this part of this Act

The term "body unincorporate" includes every unincorporated company, fellowship, society, association, and trustee,

or

number of trustees, to or in whom respectively any real or personal property shall belong in such manner, or be vested upon such permanent trusts, that the same shall not be liable to legacy duty or succession duty.

The term "accountable officer " means every chamberlain, treasurer, bursar, receiver, secretary, or other officer, trustee, or member of a body corporate or unincorporate by whom the annual income or profits of property, in respect whereof duty is chargeable under this Act shall be received, or in whose possession, or under whose control, the same shall be.

13. The duty hereby imposed shall be considered as a stamp duty, and shall be under the care and management of the Commissioners of Inland Revenue, herein-after called the Commissioners, who by themselves and their officers shall have the same powers and authorities for the collection, recovery, and management thereof as are vested in them for the collection, recovery, and management of the succession duty, and shall have all other powers and authorities requisite for carrying this part of this Act into execution.

14. The duty hereby imposed shall be a first charge on all the property in respect whereof the same shall be payable while such property shall remain in the possession or under the control of the body coporate or unincorporate chargeable with such duty, or of any party or parties acquiring the same, with notice of any such duty being in arrear, and every such body corporate or unincorporate, and every accountable officer, shall, to the full extent thereof, be answerable to Her Majesty for the payment of the duty charged thereon.

15.-(1.) Every body corporate or unincorporate chargeable with the duty hereby imposed shall, on or before the first day of December in the year one thousand eight hundred and eighty-five, and on or before the first day of October in every subsequent year, deliver, or cause to be delivered, to the Commissioners or their officers, a full and true account of all property in respect whereof any such duty shall be payable, and of the gross annual value,

income, or profits thereof accrued to the same body in the year ended on the preceding fifth day of April, and of all deductions claimed in respect thereof, whether by relation to any of the before-mentioned exemptions from such duty or as necessary outgoings.

(2.) The account shall be made in such form and shall contain all such particulars as the Commissioners shall, by any general or special notice require, or as shall be necessary or proper for enabling them fully and correctly to ascertain the duty due, and every accountable officer herein-before made answerable for payment of duty in respect of any property chargeable under this Act, shall be answerable also for the delivery to the Commissioners of such full and true account as aforesaid of and relating to such property.

16. Every accountable officer shall be at liberty to retain or raise out of any moneys of any body corporate or unincorporate which shall be held by him, or shall come to his hands, the full amount of all moneys which he shall pay or have paid on account of the duty hereby imposed, and all reasonable expenses incident to such payments.

17.-(1.) It shall be lawful for the Commissioners to assess the duty upon the footing of any account rendered to them, or if dissatisfied with such account to cause an account to be taken by any person or persons appointed by themselves for that purpose, and to assess the duty on the footing of such last-mentioned account subject to appeal to a court in the same manner as in any case of succession duty as herein-after provided.

(2.) If the duty so assessed shall exceed the duty assessable according to the account rendered to the Commissioners, and with which they shall have been dissatisfied, and if there shall be no appeal against such assessment, then it shall be in the discretion of the Commissioners, having regard to the merits of each case, to charge the whole or any part of the expenses incident to the taking of such last-mentioned account on any funds liable to such duty as an addition thereto and part thereof, and to recover the same accordingly; but if there shall be an appeal against such assessment, then the payment of such expenses shali be in the discretion of the court.

(3.) The duty shall be payable immediately after the assessment, and notwithstanding any appeal therefrom; provided that in the event of the amount of the assessment being reduced by the order of the court, the difference in amount shall be repaid with such interest (if any) as the court may allow.

18.-(1.) Every body corporate or unincorporate, and every accountable officer hereby required to deliver any such account as aforesaid and wilfully neglecting so to do on or before the first day of December in the present year, or on or before the first day of October in any subsequent year, shall be liable to pay to Her Majesty a sum equal to ten pounds per centum upon the amount of duty payable in respect of the property required to be comprised in such account, and a like penalty for every month after the first month during which such neglect shall continue.

(2.) Every body corporate or unincorporate, and every accountable officer hereby required to pay any duty, and wilfully neglecting so to do for a space of twenty-one days after the same shall have become payable, shall be liable to pay to Her Majesty a penalty equal to ten pounds per centum upon the amount of such unpaid duty, and a like penalty for every month after the expiration of the said period of twenty-one days during which such neglect shall continue.

19.-(1.) The Commissioners shall, for the purposes of this part of this Act, have the same powers in relation to proceedings to enforce the delivery of accounts, and in relation to the verification of accounts, and the production and inspection of books and documents as they have in relation to succession duty under the law now in force.

(2.) Every body corporate or unincorporate, dissatisfied with the assessment of the Commissioners, may appeal in the same manner to the same courts, and subject to the same provisions in, to, and subject to which any accountable party may appeal in relation to succession duty under the law now in force.

20. In the case of any proceeding in any court for the administration of any property chargeable with duty under this Act, such court shall provide out of any such property in its possession or control for the payment of the duty to the Commissioners.

Miscellaneous.

21. In lieu of the stamp duties payable upon any security for money bearing date or signed or offered for subscription after the passing of this Act, and given to a subscriber in respect of a loan raised by any company or corporation, and transferable by delivery, and upon a foreign security bearing date or signed, or offered for subscription, after the passing of this Act, and transferable by delivery, there shall be charged a duty at the rate of one shilling for every ten pounds, and also for any fractional part of ten pounds of the money thereby secured,

And in lieu of any other stamp duties there shall be charged upon any such security given in substitution for a like security, duly stamped in conformity with the law in force at the time when such last-mentioned security became subject to duty, a duty at the rate of sixpence for every twenty pounds, and also for any fractional part of twenty pounds of the money thereby secured.

The term "foreign security" shall not include a security by or on behalf of any Colonial Government, but shall otherwise have the meaning assigned to it by the Act of the thirty-fourth and thirty-fifth years of Her Majesty's reign, chapter four, and shall also include a security which, though originally issued to the holder out of the United Kingdom, is offered by him for subscription, and given or delivered to a subscriber in the United Kingdom.

PART III.

INCOME TAX.

22. There shall be charged, collected, and paid for the year which commenced on the sixth day of April, one thousand eight hundred and eighty-five, in respect of all property, profits, and gains mentioned or described as chargeable in the Act of the sixteenth and seventeenth years of Her Majesty's reign, chapter thirty-four, the following duties of income tax; (that is to say,)

For every twenty shillings of the annual value or amount of property, profits, and gains chargeable under Schedules (A.), (C.), (D.), or (E.) of the said Act, the dutyof eightpence.

And for every twenty shillings of the an nual value of the occupation of lands, tenements, hereditaments, and heritages chargeable under Schedule (B.) of the said Act

In England, the duty of fourpence.
In Scotland and Ireland respectively,
the duty of threepence.

23. All such provisions contained in any Act relating to income tax as were in force on the fifth day of April, one thousand eight hundred and eighty-five, (except section eight of the Customs and Inland Revenue Act, 1884), shall have full force and effect with respect to the duties of income tax granted by this Act, so far as the same shall be consistent with the provisions of this Act.

24.-(1.) Where, in the case of any dividends, interest or other annual profits or gains due or payable half yearly or quarterly in the course of the said year which commenced on the sixth day of April, one thousand eight

hundred and eighty-five, any half yearly or quarterly payments shall have been made prior to the passing of this Act, the duty of income tax hereby granted, or so much by relation to such duty as shall not have been charged thereon or deducted therefrom, shall be charged under Schedule D. in respect of such payments as profits or gains not charged by virtue of any other schedule in conformity with the provision contained in the sixth case of Schedule D. in section one hundred of the Act of the fifth and sixth years of Her Majesty's reign, chapter thirty-five, and the agents intrusted with the payment of the dividends, interest, or other annual profits or gains, shall furnish a list containing the names and addresses of the persons to whom pay. ments have been made, and the amounts of such payments, to the Commissioners of Inland Revenue upon a requisition in that behalf.

(2.) Where any person liable to pay any rent, interest, annuity, or other annual payment in the course of the said year shall, on making any such payment prior to the passing of this Act, have not made any deduction or have made an insufficient deduction in respect of the duty of income tax hereby granted, he shall be authorised to make the deduction or make up the deficiency on the occasion of the next payment in addition to any other deduction which he may by law be authorised to make.

(3.) The charge or deduction of the duty of income tax at a rate not exceeding the rate hereby granted in the case of any payment made in the course of the said year prior to the passing of this Act shall be deemed to have been a legal charge or deduction.

25. Where the allowance to which an assessor or collector of income tax and inhabited house duties is entitled by virtue of the Taxes Management Act, 1880, together with the allowance to which he is entitled by virtue of the Land Tax Acts, if he be also assessor or collector of land tax, would exceed a sum which in the opinion of the Commissioners for the general purposes of the income tax and inhabited house duties for the division in which the assessor and collector acts, represents more than a fair remuneration for his trouble, the said Commissioners shall have power to fix the amount of such remuneration, and such amount shall be accepted by the 2ssessor or collector in full satisfaction and discharge of his right to allowance under the Taxes Management Act, 1880, or the Land Tax Acts. And in no case shall the aggregate amount to be received by an assessor or collector, either by way of allowances under the said Act or Acts, or by way of remuneration fixed by the Commissioners, exceed the sum of

one thousand pounds, exclusive of necessary office expenses.

26. Whereas the enactments herein-after mentioned have been found inadequate to secure the charging and payment of income tax upon dividends payable out of the revenues of foreign and colonial states and dividends of foreign and colonial companies, be it therefore enacted that section ninety-six of the Act of the fifth and sixth years of Her Majesty's reign, chapter thirty-five, section two of the Act of the fifth and sixth years of Her Majesty's reign chapter eighty, section ten of the said Act of the sixteenth and seventeenth years of Her Majesty's reign, chapter thirtyfour, and section thirty-six of the Act of the twenty-fourth and twenty-fifth years of Her Majesty's reign, chapter ninety-one, shall be read in relation to the dividends therein respectively mentioned, as if the said sections included amongst the persons entrusted with the payment of such dividends the persons herein-after described; (that is to say,)

(a.) Any banker or person acting as a banker who shall sell or otherwise realize coupons or warrants for or bills of exchange purporting to be drawn or made in payment of any dividends (save such as are payable in the United Kingdom only), and pay over the proceeds to any person or carry the same to his account;

(b.) Any person who shall, by means of coupons received from any other person, or otherwise on his behalf, obtain payment of any dividends elsewhere than in the United Kingdom;

(c.) Any dealer in coupons who shall pur chase coupons for any dividends (save such as are payable in the United Kingdom only) otherwise than from a banker or person acting as a banker, or another dealer in coupons;

A person entrusted with the payment of dividends, who shall perform all necessary acts so that the income tax thereon may be assessed and paid, shall be entitled to receive as remuneration an allowance of so much (not being less than threepence) in the pound of the amount paid as may from time to time be fixed by the Commissioners of the Treasury.

Provided that this section shall not impose on any banker or other person the obligation to disclose any particulars relating to the affairs of any person on whose behalf he may be acting.

27. In order to ensure the collection in due time of any duties of income tax which may be granted for the year commencing on the sixth day of April one thousand eight hundred and eighty-six, all such provisions contained

person deemed to be a lunatic who is not under proper care or control, or is cruelly treated or neglected by any relative or other person having the care or charge of him, or to apprehend and take any such person wandering at large before a justice, and the relieving officer, overseer, or constable is satisfied that it is necessary for the public safety, or the welfare of the alleged lunatic, that before such notice or information can be given or laid, or the alleged lunatic can be brought before the justice, the alleged lunatic should be placed under care and control, the relieving officer, overseer, or constable may remove the alleged lunatic to the workhouse of the union in which the alleged lunatic is, and the master of the workhouse shall, unless there is no proper accommodation in the workhouse for the alleged lunatic, receive and relieve and detain him therein, but no person shall be so detained for more than three days; and before the expiration of that time the relieving officer, overseer, or constable shall give the notice to or lay the information before the justice as to such alleged lunatic, or bring him before the justice, as the said Act requires.

3.-(1.) In any case where, under section sixty-seven or section sixty-eight of the Lunatic Asylums Act, 1853, an order might be made for the removal of a lunatic to an asylum, hospital, or licensed house, and the justice or justices shall be satisfied that it is expedient for the welfare of the lunatic or for the public safety that the lunatic should be forthwith placed under care and control, such justice or justices, if it shall appear to him or them that

there is proper accommodation for such lunatic in the workhouse of the union in which the lunatic is, may make an order for taking the lunatic to and receiving him in the said workhouse.

(2.) An order under this section shall be deemed to authorise the detention of the lunatic for a period not exceeding fourteen days from its date; after which such detention shall not be lawful, except under the conditions mentioned in section twenty of the Lunacy Acts Amendment Act, 1862.

(3.) In any case where the justice or justices make an order for the removal of the lunatic to an asylum, hospital, or licensed house, an order under this section may also be made to provide for the detention of the lunatic until he can be removed as aforesaid; but such an order shall not be deemed to authorise the detention of the lunatic in the workhouse for more than fourteen days.

(4.) An order under this section may be made by any justice or justices of the peace having jurisdiction in the place where the lunatic is.

4. This Act shall be construed as one with the Lunatic Asylums Act, 1853, and the Acts amending that Act, and expressions used in this Act shall according to the subjectmatter in each case have the same meaning as in those Acts, save as in this Act otherwise provided.

In this Act "union" includes a parish for which there is a separate board of guardians.