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recoverable by the same Ways and Means, and with such and the same Penalties, as if this Act had not been made.

II. And be it enacted, That it shall be lawful for all Persons Stamps intended having in their Possession any Stamps intended for Almanacks for Almanacks or Calendars or Dublin Directories, and which shall be rendered

or Directories,

and rendered useless or unnecessary by the Operation of this Act, to send the useless by the same to the Head Office for Stamps in Westminster, Edinburgh, Operation of or Dublin, at any Time within Six Calendar Months next after this Act, to the passing of this Act; and it shall be lawful for the Commis- be cancelled,

and the Value sioners of Stamps and Taxes to cause the said Stamps to be can

thereof allowed. celled, and to deliver out other Stamps in lieu thereof, or at their Discretion to refund and repay the Amount or Value of the Stamps so cancelled, out of any Monies in the Hands of the Receiver General of Stamp Duties in Great Britain or Ireland respectively, deducting from the said Amount or Value so to be repaid in Money the Discount or Allowance of One Pound Ten Shillings for every One hundred Pounds, and at and after that Rate for any greater or less Sum than One hundred Pounds of the said Amount or Value, but not including any fractional Part of a Penny.

III. And whereas Persons claiming to be registered as Voters at the Election of Members to serve in Parliament for any • County, City, Town, or Borough in Ireland under an Act passed • in the Second and Third Years of the Reign of His present • Majesty, intituled An Act to amend the Representation of the 2&3W.4.c. 88. People of Ireland, are required to take and subscribe such Oath • or Affidavit as in the said Act is mentioned, and it is expedient * to exempt the same from Stamp Duty; be it therefore enacted, That no Oath, Affidavit, or Affirmation made, subscribed, or taken, Affidavits made or hereafter to be made, subscribed, or taken, by any Person or on registering

Voters in IrePersons for the Purpose of registering himself or themselves as a Voter or Voters under or in pursuance of the said recited Act, from Stamp

Jand exempled shall be charged or chargeable with any Stamp Duty, any thing Duty. in any Act or Acts to the contrary in anywise notwithstanding.

IV. • And whereas by an Act passed in the last Session of Recital of • Parliament, intituled An Act to prevent the selling and uttering of 3&4 W. 4. c. 97.

forged Stamps, and to exempt from Stamp Duty artificial Mineral s. 18. Waters in Great Britain, and to allow a Drawback on the Ex

portation of Gold and Silver Plate manufactured in Ireland, it is • enacted, that whenever the Commissioners of Stamps shall dis• continue the Use of any Die or Dies, and shall provide any new • Die or Dies to be used in lieu thereof, and shall give public • Notice thereof by Advertisement in the Manner directed by the • said last-recited Act, it shall be lawful for all Persons who shall • have in their Custody or Possession any Vellum, Parchment, or • Paper stamped or marked with any Die or Dies in lieu of which • any such new Die or Dies shall have been provided, and which • Veilum, Parchment, or Paper shall, by reason of the providing

of such new Die or Dies, be rendered useless or inapplicable for • the Purposes for which the same was originally designed, to send • the same to the Head Office for Stamps in Westminster or Edinburgh at any Time within Three Calendar Months next after

the Day so fixed and appointed by such Advertisement as afore* said ; and it shall be lawful for the said Commissioners, or for P 2

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' any Officer of Stamp Duties duly authorized in that Behalf, to

cause the Stamp or Stamps upon such Vellum, Parchment, or ' Paper to be cancelled, and such Vellum, Parchment, or Paper,

or (if the said Commissioners or such Officer shall think fit) ' any other Vellum, Parchment, or Paper, to be duly stamped or • marked with such new Die or Dies in lieu of and to an equal ' Amount with the Stamp or Stamps so cancelled : And whereas • the said Commissioners of Stamps having discontinued the Use of certain Dies heretofore provided and used for denoting the Stamp Duties payable on Bills of Exchange, Promissory Notes, and Receipts, and having provided other Dies to be used in lieu thereof, did give Notice thereof by Advertisement in the Manner directed by the said last-recited Act, and divers Persons who have in their Custody or Possession stamped Vellum, Parchment, and Paper rendered useless or inapplicable by reason of the providing of such new Dies, have neglected to send ' the same to the said Head Office for Stamps within the Time

limited for that Purpose by the said Act and by such Adver

• tisement as aforesaid, and it is expedient to give Relief to such Relief granted - Persons; be it therefore enacted, That it shall be lawful for to Persons who the Commissioners of Stamps and Taxes, or any Officer duly auhave neglected thorized in that Behalf, to exchange or restamp all such stamped to send Vellum, Vellum, Parchment, and Paper so rendered useless or inapplicable to be restamped. as aforesaid, or, in the Discretion of the said Commissioners, to

refund and repay the Amount of the Stamp Duty thereon in the Manner directed by the said last-recited Act, provided Applica. tion shall be made to them respectively for that Purpose within the Space of Six Calendar Months next after the passing of this Act.

CA P. LVIII.
An Act for raising the Sum of Fourteen millions three hun-

dred and eighty-four thousand seven hundred Pounds by
Exchequer Bills, for the Service of the Year One thousand
eight hundred and thirty-four. [13th August 1834.]

CA P. LIX.
An Act to extend the Term of an Act of the First and Second

Years of His present Majesty, for ascertaining the Boun-
daries of the Forest of Dean, and for inquiring into the
Rights and Privileges claimed by Free Miners of the Hun-
dred of Saint Briavel's, to the Twenty-first Day of January
One thousand eight hundred and thirty-five, and from thence
to the End of the then next Session of Parliament.

[13th August 1834.] WHEREAS, an Act was passed in the First and Second 1 & 2 W.4.c.12.. Years of the Reign of His present Majesty, intituled An

Act for ascertaining the Boundaries of the Forest of Dean, and for inquiring into the Rights and Privileges claimed by Free Miners

of the Hundred of Saint Briavel's, and for other Purposes : And ' whereas the Commission directed by the said recited Act to be 13

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• issued under the Great Seal of His Majesty's Court of Exchequer

bears Date the Twenty.first Day of January One thousand eight • hundred and thirty-two: And whereas the Time within which • the Commissioners were by the said recited Act directed to ' make their Reports to the Lord High Treasurer or Lords Com• missioners of His Majesty's Treasury was enlarged by an Act . passed in the Third and Fourth Years of the Reign of His

present Majesty, intituled An Act to extend to the Twenty-first 3 & 4W.4.c.38.

Day of January One thousand eight hundred and thirty-four, and ' to the End of the then next Session of Parliament, the Time for * carrying into execution an Act of the First and Second Years of His present Majesty, for ascertaining the Boundaries of the Forest

of Dean, and for inquiring into the Rights and Privileges claimed by Free Miners of the Hundred of Saint Briavel's, and for other

Purposes : And whereas it is expedient that the Time for making ' the said several Reports should be further enlarged:' 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 the Time for making the several Time for Reports directed to be made by the said Commissioners under making Reports the Authority of the said recited Act of the First and Second under 1 & 26.4.

extended for Years of the Reign of His present Majesty shall be extended

One Year. until the Twenty-first Day of January One thousand eight hundred and thirty-five, and from thence to the End of the then next Session of Parliament.

II. And be it further enacted, That all the Powers, Provisions, Powers of Authorities, Regulations, Directions, Clauses, Penalties, Forfei- 1 & 2W.4. c.12. tures, Matters, and Things in the said recited Act of the First extended to this and Second Years of the Reign of His present Majesty contained, shall extend and be construed to extend to this present Act, and shall operate and be in force during the said additional Period, as fully and effectually to all Intents and purposes as if the same Powers, Authorities, Provisions, Regulations, Directions, Clauses, Penalties, Forfeitures, Matters, and Things were particularly repeated and re-enacted in the Body of this Act, and made expressly applicable thereto, and as if the Time for the making of the said several Reports by the said Commissioners as aforesaid had been therein originally extended to the said additional Period.

Act.

CAP. LX.
An Act to amend the Laws relating to the Land and Assessed
Taxes, and to consolidate the Boards of Stamps and Taxes.

[13th August 1834.] : WHEREAS, for the more convenient Execution of the

Acts relating to the Land Tax, it is expedient to autho' rize the Commissioners acting in the Execution of the said Acts ' for any County, Shire, or Riding to alter the Jurisdiction of any Parishes, Tithings, Townships, Hamlets, or Places, by trans

ferring any One or more thereof from one Division to another * of the same County, or by creating thereout any new Division • or Divisions for the Purposes of the said Act, as Occasion shall

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* require :' 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 Commissioners assembled, and by the Authority of the same, That it shall and empowered to

may be lawful for the said Commissioners, at a General Meeting transfer Juris. dictions from

or Meetings for any County, Riding, or Shire, if and as they shall one Hundred see fit (subject as herein provided), to transfer the Jurisdiction or Division to of any of the Parishes, Townships, Hamlets, Tithings, or Places another, or to in any County from the Division or Divisions to which the same

respectively now belong, together with the Quotas payable by Divisions.

them respectively at the Time of such Transfer, to any adjoining or other Division or Divisions of the same County, or to any new Division or Divisions, which new Division or Divisions it shall be lawful for the said Commissioners and they are hereby expressly authorized and empowered to create in any such County, provided every such Alteration or Creation of Divisions respectively shall be certified in Writing under the Hands of the Majority of the Commissioners present at such General Meeting to His Majesty's Commissioners of Stamps and Taxes, and provided the same shall be approved of by the Commissioners of His Majesty's Treasury for the Time being ; and such Approbation, together with the Quotas to be assessed and levied on the Parishes, Townships, Tithings, Hamlets, or Places so as aforesaid transferred, shall be certified to the Commissioners of the respective Divisions under the Hands of the Commissioners of Stamps and Taxes, or any Two or more of them, but not otherwise; and the Commissioners whose respective Divisions shall be extended or created in manner aforesaid shall have full Jurisdiction and Control in, over, and throughout the several Parishes, Townships, Tithings, Hamlets, or Places so as aforesaid transferred, and shall and may execute all the Powers and Provisions of the Acts relating to the Land Tax, and of the Acts relating to the Duties of Assessed Taxes, in assessing, charging, raising, and enforcing Payment of the said Taxes respectively in and throughout the same; and the Parishes, Townships, Tithings, Hamlets, or Places so as aforesaid respectively transferred shall be considered as forming Part of the Division to which they shall be or shall have been transferred, for all the Purposes of the Acts relating to the Land Tax and the Assessed Taxes respectively, any thing in any former Statute contained to the contrary thereof notwithstanding; and all the Alterations herein provided for, which may have been made at any Time previous to the passing of this Act, shall be as valid, lawful, and effectual, and be

acted on in all respects, as if the same had taken place after the Proviso. passing of this Act, and in pursuance hereof: Provided never

theless, that nothing herein contained shall be construed to authorize the Alterations of the Limits or Jurisdiction of any of the Cities, Boroughs, Cinque Ports, Towns, and Places respec. tively in Great Britain for which separate and distinct Quotas of Land Tax are provided by and enumerated in the Acts now in

force relating to the Land Tax. Assessments of

· II. And whereas divers Open Fields, Commons, and Waste certain Lands in « Lands, since the Inclosure thereof, have been rated and assessed the Places in h they have

to the Land Tax, wholly or in part, in other Parishes, Town

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• ships, Hamlets, or Places than those in which such Lands do lie, usually been

the Inhabitants of such Parishes, Townships, Hamlets, or Places assessed der • in which such Lands are rated and assessed having been before clared valid. • the Inclosure thereof entitled to Common of Pasture or other • Common Rights in such Open Fields, Commons, and Waste

Lands : And whereas Doubts have arisen touching the Legality of rating and assessing such Lands as aforesaid elsewhere than in the Parishes, Townships, Hamlets, or Places in which the

same do lie, and it is expedient to remove such Doubts;' be it therefore enacted and declared, That all Allotments and Pieces or Parcels of Land which at any Time heretofore have been Part or Parcel of any such Open Fields, Commons, or Waste Lands shall and may lawfully be rated and assessed to the Land Tax in such Manner, and in such Parishes, Townships, Hamlets, or Places, as the same have since the Allotment or Inclosure thereof been usually rated and assessed, although such Lands may not lie in the Parishes, Townships, Hamlets, or Places in which the same have been or may be so as aforesaid rated or assessed; and that all Rates and Assessments which have been at any Time heretofore or may be at any Time hereafter made or charged upon or in respect of any such Lands as aforesaid, in or for the Parishes, Townships, Hamlets, or Places respectively in which the same have heretofore been usually rated or assessed, are hereby declared to have been and shall be deemed to be respectively as valid and effectual to all Intents and Purposes, and shall be collected and levied in like Manner, as if such Lands had been situated within the Parishes, Townships, Hamlets, or Places in or for which such Rates or Assessments have been or shall be made or charged.

• 111. And whereas by an Act passed in the Second Year of Certain Provi. ' the Reign of His present Majesty, intituled An Act to amend sions of the Acta

the Representation of the People of England and Wales, it is herein recited • enacted, that in order to entitle any Person to vote in

repealed.

2 W. 4. c. 45. " tion of a Knight of the Shire or other Member to serve in Par• liament in respect of any Messuages, Lands, or Tenements, it 'shall not be necessary that the same shall be assessed to the • Land Tax: And whereas by reason of the said last-recited • Enactment the Provisions herein-after mentioned ur referred to • of an Act passed in the Eighteenth Year of the Reign of King George the Second, intituled An Act to explain and amend the 18 G. 2. c. 18.

Laws touching the Elections of Knights of the Shire to serve in * Parliament for that Part of Great Britain called England, and of • an Act passed in the Twentieth Year of the Reign of King George the Third, intituled An Act to remove certain Difficulties 20 G. S. c.17. relative to Voters at County Elections, have been rendered un

necessary, and it is expedient to repeal the same ;' be it there. fore enacted, That so much of the said recited Act of the Eighteenth Year of the Reign of King George the Second as requires the Commissioners of the Land Tax to deliver or cause to be delivered to the Clerks of the Peace for their respective Counties any Duplicate of the Copies of the Assessments of Land Tax; and so much of the said recited Act of the Twentieth Year of the Reign of King George the Third as requires the Assessors of the Land Tax to make Three Duplicates of their Assessments, and to cause One of the said Duplicates, or a Copy thereof, to be

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