Public Revenue (Scotland) Act 1833

JurisdictionUK Non-devolved
Citation1833 c. 13
Year1833
Anno Regni GULIELMI IV. Britanniarum Regis,Tertio. An Act to provide for the Execution of the Duties performed by the Barons of Exchequer inScotland in relation to the Public Revenue, and to place the Management of the Assessed Taxes and Land Tax in Scotland under the Commissioners for the Affairs of Taxes.

(3 & 4 Will. 4) C A P. XIII.

[17th May 1833]

'WHEREAS by an Act passed in the Sixth Year of the Reign of Her Majesty QueenAnne , intituled Great Britaincalled Scotland, it was enacted, that from and after the Fifth Day of May One thousand seven hundred and eight a Court of Exchequer should be and was thereby constituted and established in Scotland , and such Court was thereby enacted to be a Court of Record, Revenue, and Judicature for and within Scotland ; and it was by the said Act among other things enacted, that all Officers and Persons employed in or about the collecting, receiving. managing, paying, answering, or accounting for any of the Crown Revenues, Debts, or Duties in Scotland should be under and subject to the Orders, Authority, and Jurisdiction of the said Court of Exchequer in all things touching the said Revenues, Debts, or Duties, and the Securities to be given and Oaths to be taken relative thereto, not contrary to or inconsistent with the Commands, Orders, or Directions in force of or from the Queen's Majesty, Her Heirs and Successors, or of or from the Lord High Treasurer of Great Britain , or the Lords Commissioners of the Treasury in Great Britain for the Time being: And whereas an Act was passed in the Forty-third Year of the Reign of His Majesty King George the Third, intituled Great Britaincalled Scotland; and another Act was passed in the said Forty-third Year of the Reign of His said Majesty, intituled ; and another Act was passed in the Forty-fifth Year of the Reign of His said Majesty, intituled Scotlandunder the Management of the Commissioners for the Affairs of Taxes, as relates to the Appointment of Assessors and Sub-Collectors, and the Notices required to be delivered to Persons assessed to the said Duties ; and another Act was passed in the Fifty-second Year of the Reign of His said Majesty, intituled Great Britaincalled Scotland; and another Act was passed in the Fifty-fifth Year of the Reign of His said Majesty, intituled Great Britaincalled Scotland; and another Act was passed in the First and Second Years of the Reign of His Majesty King George the Fourth, intituled , by which and other Acts relating to the Assessed Taxes, and Compositions for the same, various Powers and Duties are conferred and imposed upon the said Barons in relation to the Assessment and Recovery of the Assessed Taxes inScotland : And whereas an Act was passed in the Thirty-eighth Year of the Reign of His late Majesty King George the Third, intituled Great Britainas a Land Tax for One Year, from the Twenty-fifth Day of March One thousand seven hundred and ninety-eight : And whereas another Act was passed in the Forty-second Year of the Reign of His said Majesty, intituled ; and other Acts were passed, relating to the Redemption of the Land Tax: And whereas by various Acts in force in relation to the Courts of Law and Equity, and the Records of that Part of the United Kingdom calledScotland , the said Barons are authorized and required the ascertain and fix the Compensation of certain Officers and others connected with the said Courts or Establishments, and to authorize the Issue of Money for the Payment of such Compensations or Parts thereof and other Powers and Duties are by such Acts conferred upon the said Barons: And whereas the said Barons are also empowered, by various Acts in relation to sundry Public Works, Buildings, Undertakings, or Establishments in Scotland , to authorize the Issue of Money toward the Payment or part Payment of the Expence of Erection, Repair, or Maintenance of such Public Works, Buildings Undertakings, or Establishments, and to attend to the Security and Interest of the Public in procuring or enforcing the Repayment of Monies advanced towards such Purposes or some of them, and in procuring or enforcing the Payment of the Interest accruing upon Monies due in respect of such Works or some of them: And whereas an Act was passed in the Fiftieth Year of the Reign of His Majesty KingGeorge the Third, intituled Scotland; and another Act was passed in the Fifth Year of the Reign of His Majesty KingGeorge the Fourth, intituled Scotland; by which Two last-recited Acts the said Barons were authorized and directed to issue their Precepts or Warrants to His Majesty's Receiver General inScotland for the Payment annually of certain Sums to certain of the Parochial Ministers of the Church of Scotland , and for Payment of Ann to the Representatives of such Ministers who may be entitled thereto, and of vacant Stipends, for the Purposes and in the Manner therein set forth: And whereas an Act was passed in the Fifth Year of the Reign of His Majesty King George the Fourth, intituled Scotland; by which Act the Commissioners for building additional Places of Worship in the Highlands and Islands ofScotland are directed to account to the said Barons of Exchequer for the Expenditure of the Sums to be issued under the said last-recited Act for the Purposes aforesaid, and the said Barons are thereby directed to issue Precepts to the Ministers officiating at such Places of Worship for the Payment of the Stipends thereby directed to be paid, and the Ann when due is directed to be paid in the Manner prescribed by the said recited Act for augmenting Parochial Stipends: And whereas the said Barons of the Court of Exchequer in Scotland have been heretofore in use, under or by virtue of Writs of Privy Seal, Royal Warrants, Custom, Usage, or otherwise, to issue Precepts for the Sums applicable to the Payment of the Charges of the Courts of Law in Scotland , and also to direct and order Payment of other Charges not relating to the Courts of Law; and Powers and Duties are also exercised and performed by the...

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