The Liverpool Standard and General Commercial Advertiser.
Liverpool, Merseyside, England, 1856-02-19 00:00:00

PART 11.

APPLIgH TO oTnuu THAN SHIPPING PIMPOSES.

VIII. The second part of this act shall apply to all rates,
dues, duties, and imposts (hereinafter included in the term
taxes, leviable in the United Kingdom on ships, or on goods
carried in ships, with the following exceptions ; that is to

Duties leviable by the Commissioners of Customs for the use
of her Majesty, &e.
IX. All taxes to which the second part of this act applies,
with the exception of taxes leased to private persons entitled
to apply the proceeds to their own use, and of taxes leviable
by any harbour authority in its capacity as such authority,
shall be collected by the- Commissioners of Customs; and the
said commissioners shall, with respect to the collection and
recovery of the said taxes, have all the powers conferred' by
" The Harbours, Docks, and Piers Clauses Act, 1847," upon
the undertakers therein mentioned ; with respect to the col-
lection and recovery of rates payable under the special act
therein referred to, and for that purpose the clauses of such
last-mentioned act with respect to the collection and recovery
of rates shall be incorporated with this act ; and in the con—
struction of such clauses this act shall be deemed to be " the-
Special Act ;" the taxes to which the second part of this act
applies shall be deemed to be " the rates authorized to be-
levied by the Special Act;" the said commissioners shall be-
deemed to be " the undertakers ;" and any officer employed by
them in the collection of the said taxes shall be deemed to be
"the collector of rates."

X.—All taxes so collected by the Commissioners of Customs
and their officers shall, after deducting the expenses of collec-
tion, be paid over to her Majesty:l Paymaster-General, in such
manner as the Board of Trade directs.

Xl.—The Paymaster-General shall apply all moneys paid to
him- under the provisions of this act in such manner as the
Board of Trade directs ; and the Board of Trade shall keep a
separate account of the moneys paid at or iu respect of each
place.
Xll.—ln cases where the taxes-to which the second part of
this act applies are subject to any charge, the rights, remedies,
and obligations of the mortgagee shall continue in force to
the same extent as if this act had not passed.
XlLL—Subject to the rights of mortgagees as hereinbefore
reserved, the following rules shall be-observed with respect to
the discharge of all charges on taxes-to which the second part
of this act applies :-
I.—Every charge made on any taxes to which the second part
of this act applies in common with other property of the
mortgagor shall he payable out of such taxes and other pro-
perty respectively, in the proportion which the income de-
rived from such taxes, calculated, on an average of the
three years immediately preceding- the first day of Janu-
ary, one thousand eight hundrethand fifty-six, or the last
preceding day on which the annual accounts of the mort-
gagor were made up, bears to the income derived from
such other property calculated on a like average :
2.—For the purpose of ascertaining the amounts payable
in the case of any charge out of the said taxes and other
property respectively, the mortgagor shall render to the
Board of Trade an account of the income derived from
such taxes and other property respectively in such man-
ner, and to be authenticated by such evidence as the
Board of Trade directs; and the- said board shall there-
determine such amounts :
3.—lf at any time any taxes to which the second part of this act
applies are applied in satisfaction:of any charge to an ex-
tent exceeding the above proportion, such excess shall be
repaid by the mortgagor and shall be deemed to be a debt
due to the Crown, and to be recoverable accordingly :
4.—lf at any time any mortgagor makes payments in satis-
faction of any charge to an extent exceeding the above
proportion, such mortgagor shall be repaid the amount of
such excess out of any taxes in the hands of the Pay-
master-General standing to the- account of the place where
the taxes so charged are levied :-
5. —The mortgagor and the Board of Trade acting in respect
of the taxes subject to any such charge shall respectively,
until the whole of such charge is satisfied, in every year,
oat of the property and taxes so-charged, cause to be paid
off five per cent. on the amount of the principal of such
charge, or lay aside a sufficient sum to pay off such per-
centage, and apply the same-as-early as may be to that
parpose.
6.—The mortgagor and Board of- Trade respectively may
enter into any arrangement they think fit with any mort-
gagee for paying off any charge-at an earlier period than
that at which the same would 'otherwise have been pay-
able, and marpay any. moneys-by way of inducement for
such arrangement.
7.—S'uch mortgagor and the Pewerdbf Trade respectively may,
if they think fit, invest in the -Three Pounds per Centuta
I Consolidated Bank Annuities-, or- in such other security
as may he approved by the- Board of Trade, any sum that
may be so laid aside by them as aforesaid, for the purpose-
of paying off any such charge as aforesaid ; and they shall,
accumulate the proceeds of- any arch investment by way
of compound interest ; and-such proceeds shall be appli—
cable to the same purposes as the funds from which they-
proceeded :
B--Where the mortgagor is a. local authority having power to-
levy any rate or rates other than rates on ships or on,
goods carried in ships, such authority shall in each yeari,
if their property is insufficient to discharge their propor-
tion of, any charge to which it is by this act made sub-
ject, raise by means of any rate or rates leviable by them..
• other than =tee on ships or goods carried in ships, a sum
sufficient to satisfy the same;. and no prohibition contained
in any act of pariiamentas-to the maximum amount of rate-
to be levied by any sueltauthority shall affect any rate to
be levied in pursuance-of this section :
10.—Every such local authority may from time to time-bor-
row at interest on the security of any rates, other than
rates on ships or goods. carried in ships, which, it• has
power to levy, any sum or sums, and apply the same in
satisfying or reducing any charge so incurred as aforesaid;
and for the purposes-of such borrowing the clauses of the
Commissioner Clauses Aet, 1847, with respect. to- the
mortgages to be executed by the commissioners (except
the clause numbered. LXXXIV.), shall be incorporated
with this act. _ _ _

XlV.—The duty hereby imposed on any lota authority in
respect of any charge shall be deemed to be a duty in which
any person or body corporate is or are personally interested,
and no evidence to the contrary shall be received ; and the
nonperformance of such duty or of any part thereof by any
such local authority shall be deemed to be a sufficient ground
upon which such. person or body corporate may found a claim
for a writ of mandamus; and he or they shall be deemed to
have sustained damage by such nonperformance; and he or
they may accordingly bring an action, in pursuance of the
Common Law Procedure Act, 1854, for a writ of mandamus
to enforce the performance of such duty or of any portion
thereof, or may take such other proceedings in the premises
as he or they may be advised; but nothing herein contained
shall prevent any other proceeding from being instituted by
which the performance of such duty on the part of such local
authority may be legally enforced.
XV.—ln cases where any of the taxes to which the second
part of this act applies would, if this act had not been passed,
have been applicable to shipping purposes, or to the payment
of any charitable or other pensions, superannuations, or other
allowances which have been lawfully granted or allowed before
the first day of February, one thousand eight hundred and
fifty-six, and which would, if this act had not been passed,
have been paid out of the said taxes, an annual estimate may
be presented to the Board of Trade of the sums that will be
required during the current year for such purposes and pay-
ment as aforesaid; and such estimate shall contain such par-
ticulars and be authenticated by such evidence as the Board
of Trade directs.

XVI.—If on such estimate being presented it appears that
any such purposes or payments as are mentioned in the last
section would have been satisfied partly out of taxes to which
the second part of this act applies, and partly from other
sources, the Board of Trade shall make an apportionment,
and direct the due proportion to be paid out of taxes to which
the second part of this act applies.
XVII.—The Board of Trade may, if satisfied with such esti-
mate, direct the Paymaster-General to pay to the local authority
submitting the same the amount thereby claimed out of the
moneys for the time being standing to the account of the place
to which such such local authority belongs.
XVlll.—Every local authority to which any amount has
been paid by the Paymaster-General, under the provisions of
this act, shall render to the Board of Trade, at such time and
in such form as they may direct, an account of the manner in
which the moneys so paid have been expended.
X1X...-Her Majesty may, by order in council. direct that

any taxes to which the second part of this act applies shall, !
subject to the provisions herein contained with respect to
leases and mortages thereof, be paid over to any harbour
authority. .
XX. —All taxeso paid over to such harbour authority
shall be by them applied to quell shipping purposes as.may be
in the said order in council specified, and to'no other purpose
whatsoever; and such. harbour authority shall keep an ac-
count of the amount received on account of such taxes, and of
the manner in which they are expended, and shall render
-such account to the Board of Trade every year.
XXL—In cases where any-taxes to which the second part
of this act applies, by any lease made previously to the first
day of February, one-thousand eight hundred and fifty-six,
been leased to any persons who-.are entitled to apply.the pro-
ceedS to their own use, such taxes shall, until the expiration
of such lease, continue to be collected by the lessees ; but any
rent reserved on such lease shall be payable to the said Pay-
master-General, and- be recoverable as a debt due to the
Crown ; and such rent shall be subject to the provisions of
this Act in the same manner as the taxes in respect of which
such rent is paid would have been if they had not been
leased ; and at the expiration of such lease the taxes so leased
shall be dealt with in the same manner as other taxes subject
to the provisions of this act.
XXII.—In cases where any such lease as aforesaid com-
prises taxes to which the second part of this act applies
together with other taxes or property, the rent reserved under
such lease may for the purposes of this act be apportioned
between auch first-mentioned taxes and such other taxes and
property ; and such apportionment may be made by agree-
ment between the Board of Trade on the one part, and the
lessors on the other part, and in the event of disagreement
shall be settled by arbitration in manner hereinafter provided.
XXIII.—In cases where any tax to which the second part
of this act applies is leviable by any harbour authority in
that capacity, such tax shall continue to be collected by or on
behalf of such harbour authority ; and so much of such tax
as is by law appropriated to shipping ,purposes by such
harbour authority shall continue to be so appropriated, and
the residue of such tax shall be payable to the said Paymaster-
General, and shall be recoverable as a debt due to the Crown,
and shall be subject to the same provisions as if the same had
been collected by the Commissioners of Customs under the
second part of this act.
XXIV.—In cases where any of the taxes to which the se-
cond part of this act applies, or any sums forming part of or
arising therefrom, would, if this act had not been passed, have
been applicable by any local authority to other than shipping
purposes, auy sums which by reason of such taxes or sums
being taken away from such authority may be needed for such
purposes may be provided out of any rate or rates, other than
rates on ships or goods carried in ships, leviable by such au-
thority ; and no prohibition contained in any act of parliament
as to the maximum amount of rate to be levied by such au-
thority shall affect any rate to be levied in pursuance of this
section.

XXV.—ffer Majesty may, by order in council, from• time to
time direct that all or any of the taxes to which the second
part of this act applies shall be reduced in amount or shall be
abolished, either generally or.with respect to particular classes
of ships ; and may also, if in any case such taxes are reduced to
such extent as to be insufficient to satisfy the charges thereon,
again direct the same to be raised by an amount not exceeding
the amount by which they have been reduced ; and on such
order being published in the London Gazette such taxes shat
be reduced in amount, raised, or abolished, as the case may be;
in such manner as-is thereby directed, and from such time as
is specified in the said order.