sinking fund to be annually applied in the reduction of the debt. A sinking fund was also established for the reduction of the national debt of Ireland by the 37 Geo. 3. c. 27. Ir. which statute was framed upon the principle of the 32 Geo. 3. c. 55. Eng. a sum of £100,000. being thereby directed to be issued by quarterly payments and applied to the payment of the debt, by commissioners appointed for that purpose; and by this act, in like manner as by the 32 Geo. 3. c. 55. Eng. it is provided that on all future loans (save for paying off and lowering interest) if provision be not made for paying the whole of such loan in 45 years, there shall be a further annual sum equal to one-hundredth part of the capital stock created by such loan, set apart quarterly out of the consolidated fund, for the liquidation of such loan, to be issued at the exchequer and placed to the account of the commissioners for the reduction of the national debt, at the bank of Ireland.

and Ireland.

Ir.

By the 7th article of the act for the union of Great Separate debt of Britain and Ireland, it is provided that the interest and Great Britain sinking-fund of the debt of either kingdom before the 40Geo. $.c. 38. union, shall be separately defrayed by Great Britain and 40Geo. 5. c.67. Ireland. That for 20 years after the union, (viz. from 1st January 1801) the contribution of Great Britain and Ire- Rateable contriland toward the expenditure of the united kingdom in bution towards expenditure. each year, shall be in the proportion of 15 parts for Great Britain and 2 parts for Ireland. That at the expiration of 20 years, the future expenditure (other than the interest and charges of the separate debt of each country) shall be in such proportion as the parliament of the united kingdom shall deem just, upon comparison of the value of the exports and imports of the respective countries upon an average of the 3 years next preceding the period of revision, or on a comparison of the value of the quantities of the following articles consumed within the respective countries upon a similar average, viz.: beer, spirits, sugar, wine, tea, tobacco, and malt; or according to the aggregate proportion resulting from both these considerations combined; or on a comparison of the amount of income in each country estimated from the produce

Consolidated fund of Ireland, how applied.

omitted in the Irish act.

pro

produce for the same period of a general tax, (if such shall have been imposed,) on the same descriptions of income in both countries: and that the parliament of the united kingdom shall in like manner revise and fix the said portions, at periods not more distant than 20 years, nor less than 7, from each other, unless previous to any such period the parliament of the united kingdom shall have declared, that the expenditure shall be defrayed by equal taxes, on the like articles, in both countries. And it is further provided that the revenues of Ireland shall constitute a consolidated fund, which shall be charged in the first instance with the interest of the debt of Ireland, and with the sinking fund applicable to the reduction of such debt, and the remainder applied toward defraying * These words the proportion *[of the expenditure] of the united kingdom to which Ireland may be liable in each year. That the proportions of contribution to which Great Britain and Ireland will be liable, shall be raised by such taxes as the parliament of the united kingdom shall deem No article more fit, provided that no article in Ireland shall be made liable highly taxed in Ireland than in to any new or additional duty, by which the whole amount England. of the duty payable thereon would exceed the amount which will be thereafter payable in England. That if at Application of the end of any year any surplus shall accrue from the surplus of revenutes of Ireland. revenues of Ireland after defraying the interest, sinking fund, and proportional contribution and separate charges, taxes shall be taken off to the amount of such surplus, or the surplus shall be applied by parliament to local purposes in Ireland, or to make good any deficiency which may arise in its revenues in time of peace, or be invested by the commissioners of the national debt of Ireland in the funds, to accumulate for the benefit of Ireland at compound interest in case of the contribution of Ireland in time of war; provided that the surplus so to accumulate shall not be suffered to exceed 5 millions. That all monies to be raised after the union by loan, for the serunion, a joint vice of the united kingdom, shall be a joint debt, and the charges thereof borne by the respective countries in the proportion of their respective contributions; provided that if the parliament shall judge it fit to raise a greater proportion

All monies raised after the

debt.

each country.

proportion of such contributions, in one country within the year than the other, or to set apart a greater proportion of sinking fund for the liquidation of the whole, or any part, of the loan raised on account of the one country than of that raised on account of the other country, then such part of the loan, for the liquidation of which different provisions shall have been made for the respective countries, shall be kept distinct, and shall be borne by each separately, and only that part be deemed joint and common, When separately charged. for the reduction of which the respective countries shall have made provision in the proportion of their respective contributions. That if the separate debt of each country When parlia- 'ment may impose shall be liquidated, or if the values of their respective equal taxes on debts (estimated according to the amount of the interest and annuities attending the same, and of the sinking fund applicable to the reduction thereof, and to the period within which the whole capital of such debt shall appear to be redeemable) shall be to each other in the same proportion with the respective contributions of each country, or if the amount by which the value of the larger of such debts shall vary from such proportion shall not exceed one hundredth part of the said value, and if it shall appear to the parliament, &c. that the circumstances of the two countries will admit of their contributing by equal taxes, on the same articles in each, to the future expenditure of the united kingdom, the parliament, &c. may declare that all future expense, together with the interest and charges of all joint debts contracted previous to such declaration, shall be so defrayed by equal taxes on the same articles in each country, and so from thenceforth as circumstances may require, subject only to such exemptions or abatements in Ireland, and in Scotland, as circumstances may from time to time appear to demand. And from the period of such declaration, there shall be no specific proportion of contribution by the two countries toward the expenditure of the united kingdom; provided nevertheless that the interest or charges which may remain on account of any part of the separate debt, with which either country shall be chargeable, and which shall not be liquidated or consolidated proportionably

for 20 years.

proportionably as above, shall until extinguished continue to be defrayed by separate taxes in each country. Premiums for It is a part of the compact of union, and this article acagriculture, &c. to be continued cordingly provides, that a sum not less than the sum which has been granted by the parliament of Ireland, on the average of 6 years immediately preceding the 1st day of January, 1800, in premiums for the encouragement of agriculture or manufactures, or for the maintaining institutions for pious and charitable purposes, shall be applied for 20 years after the union to such local purposes in Ireland as the parliament of the united kingdom Application of shall direct. And lastly that all public revenue arising to from territorial the united kingdom from the territorial dependencies dependencies.

revenue arising

Civil list of

thereof, and applied to the general expenditure of the united kingdom, shall be so applied in the proportions of the respective contributions of the two countries.

Having in the preceding parts of this chapter briefly Great Britain, adverted to the several branches of the king's revenue, which as at present constituted, are more properly to be considered as the revenue of the public, being applicable or appropriated to public purposes: it remains only to consider the king's proper and peculiar revenue, which consists in the civil list establishment created by parliament for the support of his majesty's household and the honour and dignity of his crown. The 1 Geo. 3. c. 1. Eng. recites several statutes, in former reigns, by which certain duties of customs and excise as well, as the then aggregate fund were charged with the civil list expenses; and in lieu of this income which was in part casual and uncertain, the aggregate fund was charged with the payment of an annuity or clear yearly sum of £800,000. to the crown; and by the 17 Geo. 3. c.21. Eng. an additional sum of £100,000. per annum, was also made payable to his majesty during his life, out of the aggregate fund. These several sums were by the 27 Geo, 3. c. 13. c. 63. Eng. made payable out of and chargeable upon the consolidated fund which was created by this act. And by the 44 Geo. 3. c. 80. the further revenue or yearly rent of £60,000. per annum, is granted to his majesty out of the consolidated fund for the better support of his ma

jesty's

jesty's household and of the honour and dignity of the crown of the united kingdom. By this statute also, which amends the 22 Geo. 3. c. 82. Eng. provision is made for preventing the accumulation of arrears, in the payments directed to be made out of the civil list revenues. A civil list establishment has been also created Civil list of Ire land. by the 33 Geo. 3. c. 34. Ir. (amended by the 45 Geo. 3. c. 76.) by which statute £145,000. per annum, is made payable out of the consolidated fund to his majesty during his life, to be applied by the high treasurer, vice-treasurer or vice-treasurers of Ireland, or such other person or persons as shall be authorized thereto, in payment of the salaries and other charges of the civil list, pensions excepted. By this act provision is made for reducing the pensions on the Irish establishment to £80,000. a year;* and it is provided (by s. 4.) that from such time as the 'pensions shall not exceed the sum of £80,000. yearly, a further sum of f80,000. in addition to the yearly sun of £145,000. shall be payable to his majesty out of the consolidated fund, to be applied in the payment of all salaries, pensions, and other charges of the civil list, according to the provisions of this act; and this act, as well as the 22 Geo. 3. c. 82. Eng. prescribes the order in which those several charges shall be paid, and imposes salutary restraints upon the issue of secret service money thereout.

CHAP. IX.

Of subordinate Magistrates.

As to the mode of appointing Sheriffs, the 28 Edw. 1.

28 Edw. 1. st.3.

$ 1. st. 3. c. 8. E. & I. enacted or declared that the king's Mode of appeople should have the election of their sheriffs, in every pointing sheriffs shire where the shrivalty was not of fee: and the same c. 8. E. &. I. statute (c. 13.) further ordain that the people of the county should choose such persons to be sheriffs as would

VOL. I.

P

not

By s. 8. no pension is to exceed £1,200. except to the royal family, or on an address of either house of parliament.

c. 13.