Lands Valuation (Scotland) Act 1857

JurisdictionUK Non-devolved
Citation1857 c. 58
Anno Regni VICTORI, Britanniarum Regina,Vicesimo & Vicesimo Primo. An Act to amend the Act, Seventeenth and Eighteenth ofVictoria , for the Valuation of Lands in Scotland .

(20 & 21 Vict.) C A P. LVIII.

[25th August 1857]

'WHEREAS an Actwas passed in the Seventeenth and Eighteenth Years of Her Majesty's Reign, Chapter Ninety-one, for the Valuation of Lands and Heritages inScotland , and it is expedient to amend the said Act as herein-after mentioned:' Be it 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:

S-I Power to Commissioners of Supply and Magistrates to appoint Officers of Inland Revenue to be Assessors.

I Power to Commissioners of Supply and Magistrates to appoint Officers of Inland Revenue to be Assessors.

I. It shall be lawful for the Commissioners of Supply of each County and the Magistrates of each Burgh inScotland respectively, if they shall think fit, to appoint the Officer or Officers of Inland Revenue having the Survey of the Income Tax and Assessed Taxes within such County or Burgh, to be the Assessors or Assessor for the Purpose of the said Act; and such Officer or Officers when so appointed, as long as such Appointments remain unrecalled, shall in all respects and for all the Purposes aforesaid stand in the Place of and shall have, use, exercise, and perform all the Powers and Duties of the Person or Persons whom the said Commissioners and Magistrates respectively are authorized to appoint for the like Purposes, under or by virtue of the Third Section of the said Act; and in such Case the Expense attending and making up of Valuation Rolls by such Officer or Officers shall be defrayed by the Commissioners of Inland Revenue, or as the Commissioners of Her Majesty's Treasury shall direct in that Behalf.

S-II Persons charged may appeal.

II Persons charged may appeal.

II. All Persons entitled to appeal against Valuations made by the Assessors appointed under the said Act shall also be entitled to appeal, under and subject to the like Rules and Regulations, against the Valuations to be made by such Officer or Officers of Inland Revenue appointed as aforesaid under this Act;and if upon any such Appeal any Officer of Inland Revenue or the Person appealing shall...

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