Land Tax Redemption, etc. Act 1798
| Jurisdiction | UK Non-devolved |
| Citation | 1798 c. 6 |
| Year | 1798 |
(39 Geo. 3) C A P. VI.
[22d December 1798]
'WHEREAS it is expedient that further Provision should be made for effectually carrying into Execution an Act, passed in the Thirty-eighth Year of the Reign of His present Majesty, intituled, An Act for making perpetual, subject to Redemption and Purchase in the Manner therein stated, the several Sums of Money now charged inGreat Britainas a Land Tax, for One Year, from the twenty-fifth Day of March one thousand seven hundred and ninety-eight :' 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 all Bodies Politick and Corporate, Companies, and Persons, in the said Act mentioned, who by the said Actare empowered to contract for the Redemption of the Land Tax charged on any Manors, Messuages, Lands, Tenements, and Hereditaments, of which they shall be in Possession, or beneficially entitled to the Rents and Profits, in Preference to any Bodies, Corporations, or Companies, or other Persons having any Estate or Interest in Remainder, Reversion, or Expectancy, or being Substitute Heirs of Entail in the same Manors, Messuages, Lands, Tenements, or Hereditaments, until the twenty-fifth Day ofDecember one thousand seven hundred and ninety-eight, and their respective Committees, Curators, Tutors, Guardians, or Trustees, on their Behalf, (except Tenants for Years absolute, or for Years determinable on Lives on any Demise, for which a Fine or Premium was paid, and Tenants for Lives on any Demise, where a Rent was reserved, or a Fine or Premium was paid,) shall have and be entitled to the like Benefit of Preference, in and to the Redemption of such Land Tax, until the twenty-fifth Day of March one thousand seven hundred and ninety-nine; and in case no Contract shall have been entered into by or on Behalf of such Bodies, Corporations, or Companies, or Persons in Possession, or entitled as last mentioned, on or before the said twenty-fifth Day of March one thousand seven hundred and ninety-nine, then and in every such Casethe Bodies, Corporations, or Companies, or other Person or Persons having such Estates and Interests in Remainder, Reversion, or Expectancy, or being Substitute Heirs of Entail, entitled in their Order to succeed to the said Manors, Messuages, Lands, Tenements, or Hereditaments, and who by the said Act were empowered to contract for the Redemption of the Land Tax charged hereon, after the said twenty-fifth Day ofDecember , and until the twenty-fifth Day of March , in Preference to any other Bodies, Corporations, or Companies, or other Persons whatsoever, not having an Estate or Interest therein, and their respective Committees, Curators, Tutors, Guardians, or Trustees, on their Behalf, shall have and be entitled to such and the like Benefit of Preference in the Redemption of such Land Tax, from and after the said twenty-fifth Day of March one thousand seven hundred and ninety-nine, until the twenty-fifth Day of June one thousand seven hundred and ninety-nine, as is given to them respectively by the said Aid until the said twenty-fifth Day of March one thousand seven hundred and ninety-nine.
II No Land-Tax to be sold to any other Persons before June 25, 1799, unless Notice not to claim such Preference be given.
II. Provided always, and be it further enacted, That no Land Tax shall, before the said Twenty-fifth Day ofJune one thousand seven hundred and ninety-nine, be put up to Sale by Auction or otherwise, or sold to any Person or Persons other than such Person or Persons as by this Act are enabled to redeem the same prior to the said Twenty-fifth Day of June One thousand seven hundred and ninety-nine, except where Notice shall be given not to claim the Benefit of Preference given by this Act.
III After June 25, Persons, &c. interested in Lands, may redeem on the same Terms as before, while the Land-Tax remains unsold. No Land-Tax to be sold to any but Persons interested, where they have give Notice of their Intention to redeem; nor redeemed by Reversioners for three Months, where Persons in Possession give such Notice. [See Cap. 21. ∥ 30. and Cap. 108. ∥ 19.]
III. And be it further enacted, That from and after the twenty-fifth Day ofJune one thousand seven hundred and ninety-nine, any Persons, Bodies, Corporations, or Companies, having any Interest in any Manors, Messuages, Lands, Tenements, or Hereditaments, may, at any Time thereafter, contract and agree for the Redemption of their Land Tax charged thereon, in the same Manner, and under the same Terms and Conditions, as such Persons, Bodies, Corporations, or Companies, may do prior to the said twenty-fifth Day of June; provided that such Land Tax shall then remain unsold in pursuance of the Provisions of the said Act: Provided also, That no Land Tax shall be sold in pursuance of the said Act, after the said twenty-fifth Day of June one thousand seven hundred and ninety-nine, in any Case where the Persons, Bodies, Corporations, or Companies, shall have given Notice to the respective Commissioners for the Purposes of the said Act, of an Intention of redeeming the same in pursuance thereof, other than to such Persons, Bodies, Corporations, or Companies, interested as aforesaid: Provided also, That no such Land Tax shall be redeemed by any Bodies, Corporations, or Companies, having any Estate in Remainder, Reversion, or Expectancy, in the Manors, Messuages, Lands, Tenements, or Hereditaments, whereon such Land Tax shall be charged, for the Space of three Months after Notice given to the respective Commissioners, by any Persons, Bodies, Corporations, or Companies, considered by the said Act as being in the actual Possession of the said Manors, Messuages, Lands, Tenements, or Hereditaments, of an Intention to redeem the same in pursuance of this Act.
IV On Contracts made after March 25, Transfers of Stock to be made within Four Years from June 25; the First Instalment on or before August 1.
IV. And be it further enacted, That where any Contract shall be entered into after the twenty-fifth Day ofMarch one thousand seven hundred and ninety-nine, in pursuance of this Act, the Capital Stock to be transferred as the Consideration thereof, shall be made within the Period of four Years from the twenty-fifth Day of June one thousand seven hundred and ninety-nine, by the like Number of Instalments, and on the like Days in each Year, with the like Power to transfer the same by any less Number of Instalments or in Advance, as by the said recited Act *is allowed, and the first of the said Instalments shall, in every such Case, be made on or before the first Day ofAugust one thousand seven hundred and ninety-nine.
V Where the Land-Tax on Glebe or Tythes is not redeemed by the Incumbent before March 25, the Patron may redeem as a Reversioner: Where the Living shall not have been exonerated by such Redemption, the next succeeding Incumbent may demand an Assignment of the Land-Tax, as a Reversioner coming into Possession may do under ∥ 18 of 38 Geo. III. Cap. 60.
V. And be it further enacted, That where the Land Tax charged upon the Glebe Lands or Tythes of any Living shall not have been redeemed by the Incumbent thereof before the twenty-fifth Day ofMarch one thousand seven hundred and ninety-nine, then it shall be lawful for the Patron of the Advowson of such Living, at any Time after the said twenty-fifth Day of March, to contract for the Redemption of the Land Tax charged thereon, in the same Manner in all Respects as a Person seised or entitled in Remainder, Reversion, or Expectancy, is by the said Act entitled to contract; provided always, that where such Land Tax shall have been redeemed by the Incumbent of such Living out of his own Estate, or by the Patron thereof, and such Living shall not have been exonerated therefrom, it shall be lawful for the Incumbent who shall next succeed to such Living, at any Time after his Institution or Induction, or Donation thereto, to demand
* [∥ 10.And see c. 43. ∥ 1, &c.]
an Assignment of such Land Tax from the preceding Incumbent, or his Representatives in case of his Death, or from such Patron or his Heirs or Representatives, as the Case may be, in the same Manner as a Person in Remainder, Reversion, or Expectancy, is by the said Act authorized to demand an Assignment of any Land Tax on his or her Estate or Interest becoming vested in Possession.To continue reading
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