AN ACT to make further Provision for the Expenses of the Coinage Act, 1891. [28th March 1893.]

1. FURTHER PROVISION FOR EXPENSES OF EXCHANGE OF LIGHT GOLD COINS.Towards meeting the expenses incurred in pursuance of the Coinage Act, 1891, there shall be charged on and from time to time issued out of the Consolidated Fund, in addition to the sum mentioned in the said Act, such sum or sums, not exceeding in the whole two hundred and fifty thousand pounds, as the Treasury direct, and any sum so issued may, so far as not immediately required, be invested in such manner as the Treasury direct, and any interest thereon shall be applied for the purposes of the said expenses.

2. SHORT TITLE.-This Act may be cited as the Coinage Act, 1893.

CHAPTER II.

THE TRADE UNION (PROVIDENT FUNDS) ACT, 1893. (Sect. 4.)

AN ACT to exempt from Income Tax the Invested Funds of Trade Unions applied in payment of Provident Benefits. [28th March 1893.]

1. PROVIDENT FUNDS OF TRADE UNIONS TO BE EXEMPT FROM INCOME TAX.--A trade union duly registered under the Trade Union Acts, 1871 and 1876, shall be entitled to exemption from income tax chargeable under Schedules A., C., and D. of any Acts for granting duties of income tax in respect of the interest and dividends of the trade union applicable and applied solely for the purpose of provident benefits.

Provided always that the exemption shall not extend to any trade union by the rules of which the amount assured to any member, or person nominated by or claiming under him, shall exceed the total sum of two hundred pounds, or the amount of any annuity granted to any member, or person nominated by him, shall exceed the sum of thirty pounds per annum.

2. MODE OF CLAIMING EXEMPTION.-The exemption shall be claimed and allowed in the same manner as is prescribed by law in the case of income applicable and applied to charitable purposes.

3. DEFINITION of PROVIDENT BENEFITS."-In this Act the expression "provident 1

S.S.R. IX. 1

"benefits" means and includes any payment made to a member during sickness or incapacity from personal injury, or while out of work; or to an aged member by way of superannuation, or to a member who has met with an accident or has lost his tools by fire or theft, or a payment in discharge or aid of funeral expenses on the death of a member or the wife of a member, or as provision for the children of the deceased member, where the payment in respect whereof exemption is claimed is a payment expressly authorised by the registered rules of the trade union claiming the exemption. 4. SHORT TITLE.-This Act may be cited as the Trade Union (Provident Funds) Act, 1893.

CHAPTER V.

THE REGIMENTAL DEBTS ACT, 1893. (Sect. 33.)

AN ACT to consolidate and amend the Law relating to the Payment of Regimental Debts, and the Collection and Disposal of the Effects of Officers and Soldiers in case of Death, Desertion, Insanity, and other cases.

[29th April 1893.]

Collection of Effects and Payment of Preferential Charges.

1. ON DEATH OF PERSON SUBJECT TO MILITARY LAW COMMITTEE OF ADJUSTMENT TO SECURE EFFECTS AND PAY CHARGES.-On the death of a person while subject to military law the prescribed committee of adjustment shall, as soon as may be, in accordance with the prescribed regulations and subject to any exceptions made thereby,

(1) secure and make an inventory of all such of the effects of the deceased as are in camp or quarters, and, if the death occurs out of the United Kingdom, are within the prescribed area whether station, colony, or command, or other, (which area is in this Act referred to as the regulation area); and

(2) ascertain the amount and provide for the payment of the preferential charges on the property of the deceased.

2. PREFERENTIAL CHARGES.-The following shall be the preferential charges on the property of a person dying while subject to military law, and shall, except so far as other provision may be made for them or any of them, be payable in preference to all other debts and liabilities, and, as among themselves, in the following order :

(1.) Expenses of last illness and funeral:

(2.) Military debts, namely, sums due in respect of, or of any advance in respect of— (a.) Quarters;

(b.) Mess, band, and other regimental accounts;

(c.) Military clothing, appointments and equipments, not exceeding a sum equal to six months pay of the deceased, and having become due within eighteen months before his death;

to which shall be added, where the death occurs out of the United Kingdom,(3.) Servants wages, not exceeding two months wages to each servant; and (4.) Household expenses incurred within a month before the death, or after the last issue of pay to the deceased, whichever is the shorter period.

3. SURPLUS ONLY OF PERSONAL ESTATE to be deemed PERSONAL ESTATE.—So much only of the personal property of a person dying while subject to military law as remains after payment of the preferential charges shall be considered personal estate of the deceased with reference to the calculation of probate duty, or of any other duty, tax, or per-centage, or for any of the purposes of administration.

4. DECISION OF QUESTIONS AS TO PREFERENTIAL CHARGES.-If in any case a doubt or difference arises in relation to any preferential charge or the payment thereof, the decision of the Secretary of State, or of such officer or person as the Secretary of State deputes by writing to act in this behalf, shall be final, and shall be binding on all persons for all purposes.

5. PAYMENT OF PREFERENTIAL CHARGES BY REPRESENTATIVES OR OTHER PERSONS. Subject to the prescribed regulations, if any person pays or secures the payment of the preferential charges in full, the committee of adjustment shall not further interfere in relation to the property, except so far as they may be requested so to do by or on behalf of that person.

6. POWERS AND DUTIES OF COMMITTEE WHERE PREFERENTIAL CHARGES ARE NOT Paid. -(1.) If within one month after the death or such further time not exceeding the prescribed time as the committee of adjustment allow, the preferential charges are not paid or secured to their satisfaction, the committee shall proceed to pay those charges.

(2.) If the death occurs out of the United Kingdom, the committee of adjustment, save as may be prescribed, shall, if it appears to them necessary for the payment of the preferential charges, and in any case may, collect all the personal property of the deceased in the regulation area.

(3.) The committee, save as may be prescribed, shall, for the purpose of paying the preferential charges and their expenses, and in any case may, at such time as, subject to the prescribed regulations, they think expedient, sell and convert into money such of the personal property of the deceased as does not consist of money.

(4.) If the death occurs out of the United Kingdom they may also, save as otherwise prescribed, pay all debts which appear to them to be legally payable out of the personal estate of the deceased.

(5.) For the purpose of the exercise of their duties the committee shall, to the exclusion of all authorities and persons whomsoever, have the same rights and powers as if they had taken out representation to the deceased, and also if in a colony the powers which any official administrator has by the law of that colony; and any receipt given by the committee shall have the like effect as if it had been given by the legal personal representative of the deceased.

(6.) The committee of adjustment shall lodge the surplus remaining in their hands after payment of the said charges and expenses and debts with such person (in this Act referred to as the paymaster), at such times, in such manner, and together with such inventory, accounts, vouchers, and information as may be prescribed.

Disposal of Surplus and Residue.

7. DISPOSAL OF SURPLUS BY PAYMASTER.-The paymaster shall pay the surplus in the prescribed manner, and subject to the prescribed provisions and exceptions, as follows:

(1.) If out of the United Kingdom he may pay thereout any expenses which under the prescribed regulations are chargeable against the surplus, and any debts which are legally payable out of the personal estate of the deceased;

(2.) If he knows of a representative of the deceased in the same part of Her Majesty's dominions, he shall pay the surplus to that representative; (3.) If he does not know of such a representative as above mentioned, and the amount does not exceed one hundred pounds, he may pay or apply all or any part thereof to or for the benefit of such persons in the same part of Her Majesty's dominions as he knows of and appear to be beneficially entitled to the personal estate of the deceased, or to or for the benefit of any of such persons;

(4.) He shall remit the surplus or so much thereof as is not paid or applied in pursuance of this section to the Secretary of State.

8. DISPOSAL OF RESIDUE BY SECRETARY OF STATE.-The Secretary of State, on being informed of the death of a person subject to military law, shall proceed with all reasonable speed as follows:

(1.) He shall cause to be ascertained the total amount to the credit of the deceased, including any surplus or part of a surplus remitted by a paymaster as mentioned in this Act, and all arrears of pay, batta, grants, and other allowances in the nature thereof; which total amount so ascertained is in this Act referred to as the residue;

(2.) If he has notice of a representative of the deceased, he shall pay the residue to that representative;

(3.) He may, and if it is so prescribed shall, before such payment, publish the prescribed notice stating the amount of the residue and such other particulars respecting the deceased and his property as may seem fit, and also the mode in which any application respecting the residue is to be made to the Secretary of State. Provided that the Secretary of State may pay out of any money in his hands to the credit of the deceased any preferential charges appearing to him to have been left unpaid by the committee of adjustment.

9. DISPOSAL BY SECRETARY OF STATE OF RESIDUE WHERE RESIDUE DOES NOT EXCEED ONE HUNDRED POUNDS, AND NO REPRESENTATION.-Where the residue does not exceed one hundred pounds, the Secretary of State may, if he thinks fit, require representation to be taken out; but if he does not, and has no notice of a representative of the deceased, then, after the expiration of the prescribed time and the publication of the prescribed notice (if any), the residue shall be disposed of as follows:

(1.) The Secretary of State may, if he thinks fit, pay or apply the residue or any part thereof, in accordance with the prescribed regulations to or for the benefit of any of the persons appearing to be beneficially entitled to the personal estate of the deceased, or any of them, and may for that purpose invest the same by deposit in a military or other savings bank or otherwise, and, if necessary, in the name or names of a trustee or trustees for any such person.

(2.) Any part thereof remaining in the hands of the Secretary of State, and not irrevocably appropriated, shall be applied in paying any debt of the deceased which

(a) accrued due within three years before the death; and

(b) is claimed from the Secretary of State within two years after the death; and

(c) is proved by the claimant to the satisfaction of the Secretary of State. (3.) Except as above in this section provided, a person shall not be entitled to obtain payment out of any residue in the hands of the Secretary of State of any sum due from the deceased.

10. APPLICATION OF RESIDUE UNDISPOSED OF.—(1.) Where any residue or any part thereof remains undisposed of and unappropriated, the prescribed notice thereof shall be published, and during six years next after the publication of that notice the like. notice with any necessary modifications shall be annually published.

(2.) So much of the residue as remains undisposed of and unappropriated for six months after the publication of the last of such notices shall, together with any income or accumulations of income accrued therefrom, be applied in the prescribed manner in or towards the creation or maintenance of such compassionate or other fund for the benefit of widows and children, or other near relatives, of soldiers dying on service, or within six months after discharge, as may be prescribed.

(3.) Provided that the application under this section of any residue, or part of a residue, shall not bar any claim of any person to the same, or any part thereof.

Supplemental Provisions.

11. DISPOSAL OF MEDALS AND DECORATIONS.-Medals and decorations shall not be considered to be comprised in the personal estate of the deceased with reference to the claims of creditors or for any of the purposes of administration under this Act or otherwise; and, notwithstanding anything in this or any other Act, the same, when secured by the committee of adjustment, shall be held and disposed of according to regulations laid down by royal warrant.

12. DISPOSAL OF EFFECTS NOT MONEY.-Where any part of the personal estate of the deceased consists of effects, securities, or other property not converted into money, the provisions of this Act with respect to paying or remitting the surplus shall, save as may be prescribed, extend to the delivery, transmission, or transfer of such effects, securities, or property, and the paymaster and Secretary of State shall respectively have the same power of converting the same into money as the representative of the deceased. 13. REGULATIONS BY ROYAL WARRANT.-(1.) Her Majesty the Queen may, by

warrant under the Royal Sign Manual, make regulations for all such things as are by this Act directed or authorised to be prescribed or made subject to regulations, and also such regulations as may seem fit for the better execution of this Act, or any part thereof; and may by such regulations make different provisions to meet different cases or different circumstances.

(2.) Every royal warrant made under this Act shall be printed by the Queen's printer, and published under the authority of Her Majesty's Stationery Office, and laid before both Houses of Parliament as soon as may be after the making thereof.

14. RESTRICTION ON INTERPOSITION OF OFFICIAL ADMINISTRATORS.—(1.) An official administrator, notwithstanding any law regulating his office independently of this Act, shall not interpose in any manner in relation to any property of a person dying while subject to military law, except in the prescribed cases, or except when and so far as he is expressly required to do so by a committee of adjustment, or paymaster, or Secretary of State.

(2.) The committee of adjustment in such cases, under such circumstances, and at such times as may be prescribed, may request an official administrator, to exercise his official powers either on behalf of the committee or otherwise, and the administrator shall comply with the request. The committee may also lodge any property secured or collected by them with any official administrator.

(3.) Where under this Act any property comes to the hands of any official administrator, he shall administer the same as regards preferential charges and otherwise in accordance with this Act, and, subject thereto, according to the law regulating his office independently of this Act.

(4.) The official administrator shall remit any surplus remaining in his hands after discharge of all debts and his charges to the Secretary of State at such time and in such manner as may be prescribed, to be disposed of according to the provisions of this Act as if remitted by a paymaster.

(5.) An official administrator shall not take a percentage on the property exceeding three per cent. on the gross amount coming to or remaining in his hands after payment of preferential charges.

15. MONEY REMITTED NOT TO BE ASSETS IN PLACE WHERE REMITTED TO.-Any property coming under this Act to the hands of any committee of adjustment or paymaster shall not, by reason of so coming, be deemed assets or effects at the place in which that committee or paymaster is stationed or resides, and it shall not be necessary by reason thereof that representation be taken out in respect of that property for that place.

16. DUTY AND REPRESENTATION WHERE SUMS UNDER L.100.-Where any surplus or residue, as the case may be, does not exceed one hundred pounds, no duty shall be payable in the United Kingdom or India in respect thereof, and it shall not be necessary that representation to any deceased person be taken out for the purpose of obtaining payment thereof or of any part thereof under this Act from a paymaster or a Secretary of State, except in any prescribed case, or in any case where the Secretary of State requires it.

17. DISCHARGE OF PAYMASTER AND SECRETARY OF STATE.-Compliance with the regulations under this Act with respect to the mode of payment of any surplus or residue or any part thereof to any person (whether by transmission or remission to another place or person or otherwise) shall discharge the Secretary of State or paymaster or other person complying with the regulations, and he shall not be liable by reason of the surplus or residue or part which may be in his hands having been paid, transmitted, remitted, or otherwise dealt with in accordance with the regulations.

18. VALIDITY OF PAYMENTS, SALES, &C. UNDER THIS ACT.-Every payment, application, sale, or other disposition of property made by the Secretary of State, or by any committee of adjustment, or by any paymaster, when acting in execution or supposed execution of this Act, or of any royal warrant for carrying this Act into effect, shall be valid as against all persons whomsoever; and the Secretary of State, and every officer belonging to any such committee, and every such paymaster as aforesaid shall, by virtue of this Act, be absolutely discharged from all liability in respect of the property so paid, applied, sold, or disposed of.

19. SAVING FOR RIGHTS OF REPRESENTATIVE. After the committee of adjustment have lodged with the paymaster the surplus of the property of any deceased person, any representative of that person and any official administrator shall, as regards any property