Land Tax Redemption Act 1813
| Jurisdiction | UK Non-devolved |
| Citation | 1813 c. 123 |
| Year | 1813 |
(53 Geo. 3) C A P. CXXIII.
[12th July 1813]
'WHEREAS it is expedient that certain of the Provisions of the several Acts passed and now in force for the Redemption and Sale of the Land Tax should be altered and amended, and that further Provisions should be made for facilitating the Redemption and Sale thereof;' Be it therefore enacted by the King'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 whenever His Majesty, his Heirs or Successors, in pursuance of certain Powers vested in His Majesty, by an Act passed in the Forty second Year of His Reign,for consolidating the Provisions of the several Acts passed for the Redemption and Sale of the Land Tax into one Act , shall revoke all or any of the several Commissions granted by Warrant under the Royal Sign Manual, which authorize the Persons therein respectively named to be Commissioners for the Purpose of selling the Land Tax from time to time remaining unredeemed or unfold in Great Britain , or the said Commissioners or any of them shall otherwise cease and determine, then and from thenceforth, and until His Majesty, his Heirs or Successors, shall by Warrant under His Majesty's Royal Sign Manualgrant other Commissions to any other Persons whom His Majesty may think fit for the Purpose of redeeming or selling the Land Tax, and during the Discontinuance of such Commissions, the Commissioners for the Affairs of Taxes for the time being shall have and be invested with, and shall exercise such and the like Powers and Authorities in relation to the Redemption and Sale of the Land Tax, as by the said Act, or by any other Act passed for rendering the Redemption and Sale of the Land Tax more effectual, or by this Act, are given to and vested in the several Persons appointed Commissioners under the Royal Sign Manual, or to be appointed Commissioners for executing the said Acts and this Act; and any Two or more of the Commissioners for the Affairs of Taxes for the time being may, during such Discontinuance, do and execute any Act, Matter or Thing which by this Act such Commissioners are authorized and empowered to do.
II Preference in Redemption of Land Tax by 42 G. 3. c. 116. ∥ 21. 61. to Persons in Possession, to cease.
II. And be it further enacted, That the Powers and Provisions contained in the said Act of the Forty second Year of the Reign of His present Majesty, so far as Bodies Politic and Corporate, and Companies, and Feoffees or Trustees for Charitable or other Public Purposes, and other Persons therein mentioned, who shall be in the actual Possession of, or immediately entitled to the Rents and Profits of any Manors, Messuages, Lands, Tenements or Hereditaments, whereon any Land Tax shall be charged, and the Committees, Curators, Tutors, Guardians or Trustees of any such Person or Persons as aforesaid, are by such Powers and Provisions enabled to contract for the Redemption of such Land Tax, or any Part thereof, in Preference to any Bodies Politic or Corporate, or Companies or Persons having any Estate or Interest in Remainder or Reversion or Expectancy, or being Substitute Heirs of Entail in the same Manors, Messuages, Lands, Tenements or Hereditaments, shall cease and determine; And that, from and after the passing of this Act, all and every of the Bodies Politic or Corporate, Companies and Persons aforesaid, may and they are hereby authorized to contract for and to redeem such Land Tax without Preference to any of them otherwise than by Priority of Contract; and all such of the Powers and Provisions contained in the said Act as apply to the Redemption of the Land Tax by them respectively, shall be construed and expounded in the same manner as if no such Benefit of Priority or Preference in the Redemption of Land Tax had been thereby given.
III Consideration for Redemption of Land Tax, whether in Stock or Money, transferred or paid by Half-yearly Instalments, &c.
III. And be it further enacted, That upon all Contracts to be entered into after the passing of this Act for the Redemption of any Land Tax inGreat Britain , the Consideration for the same, whether in Stock or in Money, may be stipulated to be transferred or paid in equal Sums by Half-yearly Instalments in each Year, during the Period stipulated for the Transfer or Payment thereof, as near as the same can be computed; that is to say, on or before the Twenty ninth Day of September and the Twenty fifth Day of March , in each Year of Assessment of the Land Tax; and upon all Contracts to be so entered into, the Consideration may be stipulated to be paid wholly in Money (whatever may be the Amount of the Land Tax proposed to be redeemed); and the Amount of the Money to be paid as the Consideration for the Redemption of such Land Tax may in such cafes either be calculated, settled and ascertained, according to and in the manner directed by the Acts in force at the time of passing this Act, or according to the Provisions contained in this Act; and every such Contract, where the Consideration shall be in Stock, to be ascertained according to the said Acts in force at the time of passing this Act, shall be made in the Form contained in the Schedule to this Act annexed, marked [A. No. 1.]; and where the Consideration shall be in Money, to be ascertained according to the said Acts, such Contract shall be made in the Form contained in the Schedule to this Act, marked [A. No. 2.]; and where the Consideration shall be in Money, to be ascertained according to the Provisions of this Act and the Rules herein contained, such Contract shall be made in the Form contained in the Schedule to this Act, marked [B.], except in the cases hereinafter mentioned.
IV Consideration stipulated to be transferred or paid in a Period not exceeding Sixteen Years; Periods regulated by Amount of Consideration &c.
IV. And be it further enacted, That in every Contract to be entered into, after the passing of this Act, it shall be lawful to stipulate for the Transfer or Payment of the Consideration within any Period not exceeding Sixteen Years as the Parties shall choose, to be computed from the Twenty fifth Day ofMarch next preceding the Date of the Contract, by even and equal Sums in each Year, as near as the same can be computed; provided that the Stock to be transferred within any Year shall not be less than One hundred Pounds Principal Stock, nor the Money to be paid within any Year less than Sixty Pounds of lawful Money of Great Britain , the Duration of the Contract to be in each case regulated by the Amount of the Consideration thereon; and where the Consideration shall not amount to One hundred Pounds Stock, or to Sixty Pounds of like lawful Money, the same shall be transferred or paid within One Year from the Date of the Contract, in One Sum, or by Two equal Instalments, as shall be specified in the Contract, except in the cafes hereinafter authorized.
V Consideration for Messuages and Premises, not exceeding One Fourth of an Acre, how calculated.
V. Provided always, and be it further enacted, That in every Contract entered into after the passing of this Act, and before the Twenty fourth Day ofJune One thousand eight hundred and fourteen, according to the Assessment of Land Tax made or to be made for the Year commencing from the Twenty fifth Day of March One thousand eight hundred and thirteen, for the Redemption of Land Tax charged on any Messuages, Tenements or other Buildings, without any Lands or Grounds held therewith, or on any Messuages, Tenements or other Buildings, together with any Lands, consisting wholly of Yards, Courts, Curtilages or enclosed Gardens, held, occupied and charged together with such Messuages, Tenements or Buildings, where the Land whereon the said Messuages or Buildings shall stand, and of which the said Yards, Courts, Curtilages and enclosed Gardens shall consist, shall not exceed in the whole One Fourth Part of a Statute Acre, it shall be lawful to contract and agree for the Redemption of such Land Tax, for a Consideration in Money, equal in Amount to Eighteen Times the Amount of the Land Tax so contracted to be redeemed, to be paid in one entire Sum, within Three Calendar Months from the Date of the Contract; and every such Contract shall be made in the Form, and the Consideration thereof shall be paid according to the Rules specified in the Schedule to this Act, marked [C.].
VI In what cases Persons in actual Possession of Land, or entitled to Rent, may contract for Redemption of Land Tax.
VI. And be it further enacted, That in every Contract to be entered into after the passing of this Act, where the Bodies, Companies or other Persons, who, by the said Act of the Forty second Year of His present Majesty, or this Act, are authorized to contract for the Redemption of Land Tax, shall be in the actual Possession of the Tenements or other Hereditaments, or shall be entitled to receive the Rents and Profits payable in respect thereof from the Tenant or Tenants in actual Possession holding immediately under such Bodies, Companies or Persons respectively, and the Land Tax charged on such Manors...
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