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%* A Catalogue of Law Works GBATIS on Application.



GTCJIDE



TO THE



INCOME TAX ACTS



FOE THE USE OF THE



ENGLISH INCOME TAX PAYEE,



BY



AKTHUR M. ELLIS, LL.B. (LOND.),

SOLICITOR,
Author of "A Guide to the House Tax Acts."



THIRD EDITION,




LONDON :

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1893



GENERAL



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FEINTED BY C. P. ROWORTH, GREAT NEW STREET, FETTER LANE E.C.



PREFACE TO THIRD EDITION



A THIRD EDITION having been called for, the
Acts of Parliament which have been passed,
and the Cases which have been decided relating
to Income Tax, since the last edition was pub-
lished, have been noted in the present Edition.

A. M. E.

August, 1893.



a 2



99453



PREFACE TO SECOND EDITION.



THE fact of a Second Edition having been called for
within a year of the publication of the first makes me
hope that the Work has been found useful. This
Edition has been carefully revised, and I hope that
it may be found free from errors, although the task
I have set myself, of giving a connected reading of
more than twenty-four Acts of Parliament, the language
of which is not more free from ambiguity than such
language usually is, is no easy one. The cases which
have been decided since the last Edition was published
are noted in the present Edition. The cases given as
" unreported " are to be found in a series of reports
printed for the use of the Inland Eevenue Office, but not
in the reports generally accessible to the public. I have
been indebted for useful information on some points to
the new edition of "Bourdin's Land Tax," recently
edited by Mr. Shirley Bunbury, Assistant Registrar of
Land Tax.

A. M. E.

February, 1886.



PREFACE TO FIRST EDITION.



MY aim in writing this book has been to provide the
income tax- payer in England with a guide to the enact-
ments scattered through, at least, four-and-twenty Acts of
Parliament, in pursuance of which that tax is assessed and
levied. I have divided the book into four chapters ; the
first describes the officials concerned in assessing, charging,
and collecting, the tax ; the second deals with the proper-
ties and profits which are the subjects of the tax; the third
describes the methods of assessment and collection; and
the fourth treats of the allowances, abatements, and relief ,
which the income tax payer may claim on one ground or
another, and of the modes in which assessments erroneously
made are corrected. In treating of these topics I have
used, as far as possible, the very words of the Acts of
Parliament; and I hope it will be found that I have
brought into something like an orderly arrangement all
the enactments in the existing Acts relating to the income
tax which concern the English income tax payer. I have
made no attempt to bring in those which only concern the
officials employed, or deal with the routine of the depart-
ments. The cases which have been decided upon the
Income Tax Acts will be found shortly stated in connec-
tion with the enactments which they respectively elucidate.
Eef erences to the Acts of Parliament quoted will be found



VI PREFACE TO FIEST EDITION.

at the foot of each page ; and I have added an index
which I hope will enable the reader to find readily any
enactment falling within the scope of the work to which
he may have occasion to refer. To make the work of
reference easier, I have added in the margins of the pages,
where the paragraphs are of some length, short analyses
of their contents. A list of cases cited, and a list of
statutes, will be found preceding the first chapter. The
work can make no claim to originality : I hope it may
make some to utility.

A. M. E.

February, 1885.



CONTENTS.



CHAPTEE I.

PAGE

THE INCOME TAX; AND THE OFFICIALS CONCERNED IN
ASSESSING, CHAEGING AND COLLECTING IT . 1 42

CHAPTEE II.

WHAT is SUBJECT TO INCOME TAX : THE SCHEDULES . 43 171

Section 1. Schedule A. . . . . . .44

Section 2. Schedule B. . . . . . 90

Sections. Schedule C. . . . . . .97

Section 4. Schedule D. . . . . . 102

Section 5. Schedule E. . . . . . .166

CHAPTEE in.

ASSESSMENT AND COLLECTION . . . 172 261

Section 1. Schedule A. . .... 172213

Sub- section 1. Assessment . . . . 172

Sub-section 2. Collection ..... 196

Section 2. Schedule B. . . . . 213

Section 3. Schedule C. . . . . . 213223

Section 4. Schedule D. . . . 223252

Sub-section 1. Assessment .... 224

Sub-section 2. Collection . . . . . 247

Section 5. Schedule E. ..... 252261

CHAPTEE IY.

ALLOWANCES, ABATEMENTS, EELIEFS, AND CORRECTION OF

ERRONEOUS ASSESSMENTS . . . 262 309

Section 1. Schedule A. . . . . . . 262

Section 2. Schedule B. . . . . . 286

Section 3. Schedule C. . . . . . . 288

Section 4. Schedule D. . . . . . 292

Sections. Schedule E. . . . . . .307



TABLE OF CASES.



PAGE

Addie & Sons v. Solicitor of Inland Kevemie, 12 Sco. L. E.

274 . . . . . . . .56

Alexandria Water Company v. Musgrave, L. E., 11 Q. B. D.

174 ; 52 L. J., Q. B. 349 ; 49 L. T. 287 ; 32 W. E. 146 . 135,

144, 145
Allan v. Hamilton Waterworks Commissioners, 24 Sco. L. E.

360 . . . . . . . .64

Arizona Copper Company v. Smiles, 29 Sco. L. E. 134 . . 153
Attorney-General v. Alexander, L. E., 10 Ex. 20; 44 L. J.,

Ex. 3 ; 31 L. T. 694 ; 33 W. E. 255 . . 105, 106

Attorney- General v. Black, L. E., 6 Ex. 78, 308 ; 40 L. J. 89,

194 ; 24 L. T. 370 ; 25 L. T. 207 ; 19 W. E. 416, 1114 . 43,

note 1 , 120, 121
Attorney-General v. Campbell, (cited) L. E., 5 H. L. 524530;

21 W. E. 34, note . . . . . .112

Attorney-General v. The Lancashire & Yorkshire Eailway

Company, 33 L. J., Ex. 163 . . . 259, note *

Attorney-General v. Scott, 28 L. T. 302 ; 21 W. E. 265 . 121

Attorney-General v. Shield, 28 L. J., Ex. 49 . 202

Attorney- General v. Sulley, (cited as reversed) 7 W. E. 666 ;

4 H. & N. 769 113

Baird's Trustees v. Inland Eevenue, (cited) 25 Sco. L. E.

533 . . . . . .83,84

Blake v. Imperial Brazilian Eailway Company . . 133, 134

Blake v. Lord Mayor, &c., of London, 18 Q. B. D. 437 ; 35
W. E. 212; 19 Q. B. D. 79; 35 W. E. 791; 56 L. J.,

Q. B. 424 7678

a 5



X TABLE OF CASES.

PAGE

Board of Inland Eevenue v. Strong, 15 Sco. L. E. 704 . 123, 158
Bowers v. Harding, [1891] 1 Q. B. 560; 39 W. E. 558; 10

L. J., Q. B. 474 ; 64 L. T. 201. . . . 168, 169

Bray v. Justices of Lancashire, 22 Q. B. D. 484 ; 37 W. E.

392 ; 58 L. J., M. C. 54 . . . 81, 82, 281, note

Broke, Sir George Nathaniel Middleton, Bart., Case of, 13 Sco.

L. E. 378 . . . . . . 93, 94

Broughton and Plas Power Coal Company v. Kirkpatrick, 14

Q. B. D. 491 ; 54 L. J., Q. B. 268; 33 W. E. 278 5759

Broun v. Watts, 33 Sco. L. E. 403 . . . 129, note 5

Burt v. Eoberts, L. E., 3 Ex. D. 66 . . . 91, 92



Calcutta Jute Mills Company, Limited v. Nicholson, L. E., 1

Ex. D. 437 ; 45 L. J., Ex. 821 ; 35 L. T. 275 ; 25 W. E.

71 ...... 104, 105

Caledonian Eailway Company v. Banks, 18 Sco. L. E. 85 . 128,

note 2 , 131, 132

Campbell v. Inland Eevenue, 17 Sco. L. E. 23 . . 189, 190

Cause v. Nottingham Lunatic Asylum, [1891] Q. B. 585 ; 39

W. E. 461 ; 60 L. J., Q. B. 485 ; 65 L. T. 155 . 7981

Cesena Sulphur Company v. Nicholson, L. E., 1 Ex. D. 428 ;

45 L. J., Ex. 821 ; 35 L. T. 275 ; 25 W. E. 74 . 105, 118
Clayton v. Newcastle-under-Lyme Corporation . . 133

Clerical, Medical, and General Life Assurance Society v. Carter,

21 Q. B. D. 339; 37 W. E. 124; 57 L. J. Q. B. 614; 59

L. T. 827; 21 Q. B. D. 444; 37 W. E. 346; 58 L. J.,

Q. B. 224 142, 143

Clerk v. Commissioners of Supply for Dumfries, 17 Sco. L. E.

774 . . . . . . 45, 46

Colquhoun v. Brooks, 19 Q. B. D. 400 ; 57 L. J., Q. B. 70; 57

L. T. 448 ; 21 Q. B. D. 52 ; 36 W. E. 657 ; 57 L. J., Q. B.

439; 14 App. Cas. 493; 38 W. E. 289 ; 59 L. T. 850 . 111119
Coltness Iron Company v. Black, L. E., 6 App. 315 ; 51 L. J.,

Q. B. 239 ; 50 L. T. 405 ; 32 W. E. 525 . 54, note ', 57

Coomber v. Justices of Berks, L. E., 9 App. 34 ; 53 L. J., Q. B.

239 ; 50 L. T. 405 ; 32 W. E. 525 . . .45, 46



TABLE OF CASES. XI

PAGE

Corporation of Birmingham, Case of . . . 130, 131

Crane v. Kilpin, L. E., 6 Eq. 334 . . . . . 251

Dillon v. Corporation of Haverfordwest, [1891] 1 Q. B. 575 ;

39 W. B. 478 ; 60 L. J., Q. B. 477 ; 64 L. T. 202 . . 66,

67, 127, note 2

Edinburgh Southern Cemetery v. Kinmont, 17 Sess. Cas., 4th

Series, 154 . . . . . . 67, 68

Edmonds v. Eastwood, 27 L. J., Ex. 209 .. . . 201

Erichsen v. Last, 8 Q. B. D. 414 ; 51 L. J., Q. B. 86 ; 45 L. T.

703 ; 30 W. E. 301 . . . . . . 107

Testing v. Taylor, 32 L. J., Q. B. 41 . . . . 202

Foley v. Fletcher, 28 L. J., Ex. 100 . . . . 202

Forder v. Handyside, L. E., 1 Ex. D. 233; 35 L. T. 62; 24
W. E, 764 - . . . . 147, 148, note l

Gilbertson v. Fergusson, L. E., 7 Q. B. D. 562 ; 46 L. T. 10 . Ill
Gillatt and Watts v. Colquhoun, 33 W. E. 258 . 57, note l , 125,

note 3 , 148, 149, note l , 150, note l

Glasgow Corporation Waterworks, In re, 12 Sco. L. E. 466 . 61, 62
Glasgow Corporation Water Commissioners v. Miller, 23 Sco.

L. E. 285 . . . . . . 63, 64

Glasgow Gas Commissioners, Case of, 13 Sco. L. E. 556 . 65, 66
Goslings & Sharpe v. Blake, 23 Q. B. D. 324 ; 37 W. E. 774,

198, note 5
Gresham Life Assurance Society v. Styles, 24 Q,. B. D. 500 ;

38 W. E. 480 ; 62 L. T. 464 ; 25 Q. B. D. 351 ; 38 W. E.

696 ; 41 W. E. 270 . . 143146, 157, note 2 , 250, note l

Henley & Company, In re, W. J., 26 W. E. 885 . 145, note l

Hesketh v. Bray, 20 Q. B. D. 589 ; 36 W. E. 622; 57 L. J.,
Q. B. 184 ; 58 L. T. 313 ; 21 Q. B. D. 445 ; 37 W. E. 22 ;
57 L. J., Q. B. 633 . . . . . 74, 75

Highland Eailway Company v. Balderston, 26 Sco. L. E. 657 . 132
Highland Eailway Company v. Special Commissioners of In-
come Tax, 23 Sco. L. E. 116 . . . . 70, 71



Xll TABLE OF CASES.

PAGE

Imperial Continental Gas Association v. Nicholson, 37 L. T.,

N. S. 717 59, note *

Imperial Fire Assurance Company v. Wilson, 35 L. T. 271. . 135,

136

Jones v. Cwmorthen Slate Company, L. E., 5 Ex. D. 93; 49

L. J., Ex. 210; 41 L. T. 575 ; 28 W. E. 237 . 52, 53, 54

Knowles v. M'Adam, L. E., 3 Ex. D. 23; 47 L. J., Ex. 139 ;
37 L. T. 795 ; 26 W. E. 114 (overruled) . 57, note l

Lamb v. Brewster, L. E., 4 Q. B. D. 220 ; 48 L. J., Q. B. 421;

40 L. T. 537 ; 27 W. E. 478 ... 200, note s

Langston v. Glasson, [1891] 1 Q. B. 567 ; 39 W. E. 476 ; 60

L. J., Q. B. 356; 65 L. T. 159 . . . 169, 170

Last v. London Assurance Corporation, 12 Q. B. D. 389 ; 53

L. J., Q. B. 325 ; 50 L. T. 534 ; 32 W. E. 702 ; 14 Q. B. D.

245; 54 L. J., Q. B. 4; 52 L. T. 604; 33 W. E. 207;

L. E., 10 App. 438 ; 34 W. E. 233 . . 59, 137142

Lloyd v. Sully ..... 103, 104

London Bank of Mexico & South America v. Apthorpe, [1891]

1 Q. B. 383; 60 L. J., Q. B. 196; 64 L. T. 416; [1891]

2 Q. B. 378 ; 39 W. E. 564 . . . . 119, 120
Lord Advocate v. Forth Bridge Eailway Company, 28 Sco.

L. E. 576 271

Lottman v. Macrae, 22 Sco. L. E. 219 . . 155, note l

Mayor, &c., of Dublin v. McAdam, 20 L. E., IT. 497 . 64, 65

Mersey Dock and Harbour Company v. Lucas, 8 App. 891 ; 53

L. J., Q. B. 4 ; 49 L. T. 781 ; 32 W. E. 34 . . 60, 61

Needham v. Bowers, 21 Q. B. D. 436; 37 W. E. 125 . . 79

Nizam's Guaranteed State Eailway Company v. Wyatt, L. E.,

2 Q. B. 548 134, 135

Norfolk (Duke of) v. Lamarque, 24 Q. B. D. 548 ; 38 W. E.

382 ; 59 L. J,, Q. B. 119 ; 62 L. T. 153 . . 52, note 2

Northern Assurance Company v. Eussell, 26 Sco. L. E. 330 . 146,

147



TABLE OF CASES. X1U

PAGE

Onslow v. Commissioners of Inland Bevenue, 25 Q. B. D. 465 ;
23 W. B. 728 281, note *

Paddington Burial Board v. Inland Bevenue Commissioners,
13 Q. B. D. 9; 53 L. J., Q. B. 224; 50 L. T. 211; 32
W. B. 551 121, 122

Parlington v. Attorney- General, (cited) L. B., 4 H. L. 100 . 115

Partridge v. Mallandaine, 18 Q. B. D. 276; 35 W. B. 276; 56

L. J., Q. B. 251 ; 56 L. T. 203 . . 122, 123

Pommery v. Apthorpe, 35 W. B. 307 ; 56 L. J., Q. B. 155 ; 56

L. T. 24 . . . . . . 107109

Portobello Town Council v. Sulley, 27 Sco. L. B. 863 . 69, 70

Begina v. Commissioners of Income Tax, In re Cape Copper

Mining Company, 21 Q. B. D. 313; 36 W. B. 776 . 303,

note 2 , 304, note 3
Begina v. Income Tax Commissioners, 22 Q. B. D. 296 ; 37

W. B. 294 ; 58 L. J., Q. B. 196 ; 60 L. T. 446 . 8285
Begina v. Land Tax Commissioners for the Tower Division, 2

E. & B. 694 11, note 2

Beid's Brewery Company v. Neale, [1891] 2 Q. B. 1 ; 39 W. B.

459 ; 60 L. J., Q. B. 340; 60 L. T. 294 . . 151, 152

Bevel v. Directors of Elworthy Brothers and Company,

Limited ...... 168, note 2

Bhyope Coal Company v. Foyer, L. B., 7 Q. B. D. 485 ; 45

L. T. 404 ; 30 W. B. 87 234

Bogers v. Inland Bevenue, 16 Sco. L. B. 682 . . . 103

Bussell v. Aberdeen Town and County Bank, 13 App. Cas.

418 . . . . . . . 152, 153

Bussell v. North of Scotland Bank, 28 Sco. L. B. 389 303, note 2

St. Andrew's Hospital v. Shearsmith, L, B., 19 Q. B, D. 624;

35 W. B, 811 .*.... 78, 79

Scottish Mortgage Company of New Mexico v* McKelvie, 24

Sco. L. B. 87 . . . . . . . 124

Scottish Union and National Insurance Company v. Smiles, 26

Sco. L, B. 330 146, 147



XIV TABLE OF CASES.

PAGE
Smiles v. Australasian Mortgage and Agency Company, 25

Sco. L. B. 645 . . . . . 161, 162

Smiles v. Northern Investment Company of New Zealand, 24

Sco. L. E. 530 . . . . . . 161

Smith v. Westinghouse Brake Company . . . . 147

Special Commissioners v. Pemsel, [1891] A. C. 531 ; 61 L. J.,

Q. B. 265 . . . . . . 85, 86

Stevens v. Bishop, 35 W. E. 839 . . 51, note 4 , 52, 184

Strong, In re Eev. George Walter, 15 Sco. L. E. 704 . .158

Sulley v. Attorney-General, (cited) 8 W. E. 472 ; 5 H. & N.

711 . . . . . . . 113

Swatman v. Ambler, 24 L. J., Ex. 185 . . . . 201

Taylor v. Evans, 25 L. J., Ex. 269 . . . 201, 202

Tennant v. Smith, [1892] A. C. 150; 61 L. J., P. C. 11 ; 66

L. T. 327 . . . . . . . 165

Tischler v. Apthorpe, 52 L. T. 814 ; 33 W. E. 548 . . 106,

107, 179, note
Turner v. Curzon, 22 Q. B. D. 151 ; 37 W. E. 254; 58 L. J.,

Q. B. 131 ; 60 L. T. 335 . . . . 123, 158

Watney v. Musgrave, L. E., 5 Ex. D. 241 ; 49 L. J., Ex. 493 ;

42 L. T. 690; 28 W. E. 491 . . 150, 151

Werle and Company v. Colquhoun, 20 Q. B. 753 ; 36 W. E.

613 ; 57 L. J., Q. B. 323 ; 58 L. T. 758 . 109111, 179,

note 3

Yorkshire Penny Bank, In re . . . 98 100

Young, Case of Captain H., 16 Sco. L. E. 682 . . . 103



TABLE OF STATUTES.



38 Geo. III. c. 5. PAGE
s 2 11


5 & 6 Viet, c
s 33


35, PAGE

. . 10


ss. 49 50 92 95 . . 12


s. 34


252


38 Geo III c 48 ss 1 3 12


s. 37


25


38 Geo. III. c. 60. 11 (note 2 )
56 Geo. III. c. 98, s. 2 . . 3
7 & 8 Geo IV c 53 s 14 4


s. 38 .
s. 39


. 10, 20, 24, 25,
26, 37
185


7 & 8 Geo IY c 75 s 1 11


s 40


180


9 Geo. IV. c. 38, s. 3 . . 12
5 & 6 Viet, c 35 1 20 24 25


s. 41 .

s. 42


. . . 110,179
181


26 37 43 44 68 144


s 43


180


145, 158, 187,213 257


s. 44


180


265
s. 4 . 13 14


s. 45 .
s. 47


.168 (note 3 ), 180
174


s 5 16 17


s 48


174


s. 6 . . . . 14 15


s. 49


231


s. 7 15


s. 50


. . . 177, 178


s. 8 17


s. 51


. . . 175, 177


s. 9 24


s. 52


. . . 175, 177


s. 10 18


s. 53


. . . 176, 177


s. 11 18


s. 54


. . 89, 176, 177


s. 14 20


s. 55


178


s. 16 . . .10 20 22


s. 56


178


s. 19 20, 25


s. 57


. . . 175, 185


s. 20 22


s. 58


185


s. 21 22


s. 60


48, 49, 51, 52, 53,


s. 22 ... 172, 237, 253
s. 23 .5 214, 215 (note 1 )
s. 24 . . 6, 215, 227
s. 28 . . 7, 218, 228
s. 29 . . . 219, 256
s. 30 7 228 252


s. 61 .
s 62


54, 55, 56, 59, 72,
73, 173, 182, 183,
197,198,200,262,
263, 272
75, 263, 272, 273
273


s. 31 . . 9, 230, 252
s. 32 . 9, 253 (note 3 )


s. 63 .
93,


49,50,71,91,92,
94, 136 (note *), 181



XVI



TABLE OF STATUTES.



5 & 6 Viet,
s 64


C. 35, PAGE

. . . 186


5 & 6 Viet.
s. 113


C. 35, PAGE

237


8 65


. . 188


s. 114


237


s 66


. . . . 188, 189


8. 115


236


s 67


189


s. 116


236


s 68


. . . 189


s. 117


235


s. 73


186


s. 118


. . 235, 296, 297


s. 74


186


s. 119


.... 296, 297


s. 75
s. 76
s. 78


. . . 191, 192, 193
. . . . 191, 193
191


s. 120
s. 121
s. 122


. . 240, 241, 298
.... 241, 299
. . 236, 241, 299


s. 80
s. 81
s. 82


.... 274, 287
.... 276, 277
...*.. 277


s. 123
s. 124
s. 125


. . . . 238,242
. . . . 238,242
.... 181, 239


s. 83


279


s. 126


.... 242, 300


s 84


280


s. 127


300


s 85


280


s. 128


241


s. 86


280


s. 129


243


s. 88

s. 89
s. 90
s. 91


. 97,98,99,100,101,
288, 289
. . .214,216, 218
. . .214,215,218
217


s. 130
s. 131
s. 132
s. 133
s. 134


. . . . 300,302
. . 244, 245, 302
. . . . 244,252
.... 164, 303
. . 136, 164, 305


s. 93


217


s. 136


246


s. 94


. . . . 217 218


s. 137


247


s. 95


. 60 (note 1 ) 102 222


s. 138


248


s. 96


,97(note 4 ),'l59 214


s. 139


248




219 220, 228 (n. 3 )


s. 140


248




251


s. 141


249


s.97

s. 98
s. 100


. . . 97, 214, 221
99, 289

. . 43 (note *) 124


s. 146
s. 147


. 166, 167, 168, 254,
255, 257, 258, 307
254




125, 126, 127 154


s. 149


87




156, 158, 162, 232,
233


s. 150
s. 151


. . . . 255,256
256


s. 101


. . . . 129, 151


s. 152


308


s. 102


. . 63 (note 1 ), 145,


s. 153


260


s. 103


157, 249
. 200, 217, 249 258


s. 154
s. 156


. . 255, 256, 261
255


s. 104


292


s. 158


. . . . 195 223


s. 105


99 293


s. 159


. ... 72


s. 106
s. 108
s. 109


. . . . 224, 225
. . . . 179, 226
227


s. 161
s. 163
s. 164


. . 190, 191, 192
. . 265, 290, 294
. 265 266, 267 290


s. 110


231




294


s. Ill


234


s. 165


. . 268 290 294


s. 112


. 236


s. 167


89, 269, 290. 294



TAJ3LE OF STATUTES.



XV11



5 & 6 Viet. c. 35, PAGE

s. 168 . . 270, 290, 294
s. 169 . 266, 290, 294, 309
s. 170 . . 267, 290, 294
s. 171 . . 285, 286, 291

s. 173 179

s. 179 . . . f . . 41
s. 185 ... 40, (note l )

s. 188 44, 68

s. 190 177

Schedule F. . 20,24,25,26,

37

Schedule G 177

5&6 Yict. c. 80, s. 2... 97, 158,
214, 219, 228 (note 3 ), 245

12 & 13 Yict. c. 1,

s. 1 3

s. 2 4

s. 3 4

s. 4 4

s. 5 4

s. 6 5

s. 15 5

s. 17 . 5, 13,17,217,218,
246, 264, 268, 286, 304

12 & 13 Viet. c. 89 ... 3

13 & 14 Viet. c. 21, s. 4. . 38

(note 4 )

14 & 15 Viet. c. 12, s, 3 . 87, 95,

273
16 & 17 Viet. c. 34 . 43, 44, 114,

145
s. 2 . 44, 90, 91, 97, 102,

166

s. 3 .44 (note 3 ), 103 (note 1 ),
166 (note 3 )

s. 4 5

s. 10 . 158, 220, 228, 245,

251
s. 11 . . 214 (note 3 ), 217

s. 26 230

s. 28 302

s. 30 96

s. 32 184

s. 36 183

s. 37 73

s. 39 . 94



16 & 17 Viet. c. 34, PAGE

s. 40 . . 145, 197, 198, 249

s. 42 199

s. 46 . . 87, 95, 278 (note 3 )

s. 47 277

s. 48 154

s. 49 154,163

s. 50. . . .125, 154, 165

s. 51 168

s. 52 155

s. 53 259

s. 54. . . . 88, 128, 129

s. 55 277, 296

s. 149 100

16 & 17 Viet. c. 91 ... 128
s. 1 87

18 & 19 Viet. c. 35, s. 1 . 88, 128

18 & 19 Viet. c. 120 . 29 (note 3 ),

187
s. 250 ... 29 (note 3 )

22 & 23 Viet. c. 18, s. 6 . 87, 88,

128

23 & 24 Viet. c. 14,

s. 4 194, 278

s. 5 172, 194

s. 6 . . . 167, 253, 259

s. 7 284

s. 10 . 263, 269, 270, 274,
290, 291

24 & 25 Viet. c. 91, s. 36 .159,

245, 251

27 & 28 Viet. c. 18, s. 15 .197,

198, 199 (note 2 ), 249

28 & 29 Viet. c. 30,

s. 6 304

s. 8 . 54 (note ^,60 (note 1 ),
227

s. 9 . 192, 219 (note 3 ), 220,
245, 251

31 & 32 Viet. c. 28, s. 5. . 159

32 & 33 Viet. c. 67 . 29, 186,

187

s. 3 29 (note 3 )

s. 4 . 29 (note 3 ), 187, 188
ss. 642 . .187 (note 4 )

s. 45 187

s. 77 .... 184, 276



xvm



TABLE OF STATUTES.



PAGE

33 & 34 Viet. c. 71 . 215, 223

s. 36 ... 102, 215, 223

33 & 34 Yict. c. 97, sched. 1 . 42

37 & 38 Viet. c. 96 . . .214,

(note 3 ), 217

39 & 40 Viet. c. 16,

s. 8 . 89,96,164,170,265,



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