Local Taxation (Customs and Excise) Act, 1890

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LOCAL TAXATION (CUSTOMS AND EXCISE) ACT 1890

CHAPTER LX.

An Act for the Distribution and Application of certain Duties of Customs and Excise; and for other purposes connected therewith.[¹] [18th August 1890.]

[Preamble.]

Application of English share of customs and excise duties.

51 & 52 Vict. c. 41.

52 & 53 Vict. c. 40.

1.—(1) Out of the English share of the local taxation (customs and excise) duties[²] paid to the local taxation account on account of any financial year—

(a) The sum of three hundred thousand pounds shall be applied for such purposes of police superannuation in England as herein-after mentioned;

(b) The residue shall, unless Parliament otherwise determines,[[³] ] be distributed between county and county borough funds, and carried to the Exchequer contribution accounts of those funds respectively, and applied under the Local Government Act, 1888, as if it were part of the English share of the local taxation probate duty, and shall be the subject of an adjustment between counties and county boroughs, according to section thirty-two of the said Act, by the Commissioners under that Act.

[Sub-ss. (2) (3) rep. 2 Edw. 7. c. 42, ss. 25 (3), 27 (1), and 3 Edw. 7. c. 24, s. 1.]

(4) The council for any county to which the Welsh Intermediate Education Act, 1889, applies may contribute any sum received by such council under this section in respect of the said residue or any part of that sum towards intermediate and technical education under that Act, in addition to the amount which the council can under that Act contribute for such education.

Application of Scotch share of customs and excise duties.

30 & 31 Vict. c. 101.

52 & 53 Vict. c. 30.

50 & 51 Vict. c. 64.

2. Out of the Scotch share of the local taxation (customs and excise) duties paid to the local taxation (Scotland) account on account of any financial year—

(i) The sum of forty thousand pounds shall be applied for such purposes of police superannuation in Scotland as herein-after mentioned;

(ii) A sum not exceeding forty thousand pounds shall be applied[¹] in relief from the payment of school fees in the State-aided schools in Scotland of children in the compulsory standards of the Scotch code, and shall be distributed in such manner and in accordance with such conditions as may be set forth for the present financial year in a minute of the Scotch Education Department to be forthwith laid before Parliament, and in every year subsequent to the present year in the Scotch Education Code annually submitted to Parliament; and

(iii) The residue[²] shall, until Parliament otherwise determines, be . distributed by the Secretary for Scotland—

(a) to the amount of fifteen thousand pounds as a contribution to the cost of medical officers and sanitary inspectors appointed under the Public Health (Scotland) Act, 1867[³] , or under the Local Government (Scotland) Act, 1889, as the case may be, in such manner and according to such scale and regulations as may be prescribed by the Secretary for Scotland;

(b)[⁴] and, subject as aforesaid, among the county councils of counties and town councils acting as such or as [¹] police commissioners of burghs, and [¹] police commissioners of [²] police burghs, in Scotland, in proportion to the respective valuations of such counties and burghs and [²] police burghs as such valuations shall be ascertained by the Secretary for Scotland at the date of such distribution, the share falling to such councils and [¹] commissioners respectively to be applied to the relief of local rates levied by them respectively, in such manner as they may determine.

Provided nevertheless that the council of any such county or burgh and the [¹] Commissioners of any such [²] police burgh may contribute any sum received by such council or commissioners (as the case may be) in respect of the said residue or any part of that sum for the purposes of technical education within the meaning of the Technical Schools (Scotland) Act, 1887, and may make that contribution over and above any sum that may be paid out of any school fund under that Act whether or not any such sum has been paid out of such fund.[³]

Application of Irish share of customs and excise duties.

41 & 42 Vict. c. 66.

3.—(1) The Irish share of the local taxation (customs and excise) duties paid to the local taxation (Ireland) account on account of any financial year shall be applied as follows, that is to say, out of such share—

(i) The sum of seventy-eight thousand pounds shall be paid [. rep. 62 & 63 Vict. c. 50, s. 35; as to application of the sum, see ss. 15 and 16 of that Act.]

(ii) The residue of such share shall, unless Parliament otherwise determines, be paid to the Intermediate Education Board for Ireland, and be distributed and applied by them amongst schools to which the provisions of the Intermediate Education (Ireland) Act, 1878, apply for [⁴] both or either of the purposes following, . namely:

(a) for the payment to managers of schools complying with the conditions prescribed under the said Act, of fees dependent on the results of public examinations of students; and

(b) for the payment of prizes and exhibitions, and the giving of certificates to students, according to a scheme to be settled by the said Board with the approval of the Lord Lieutenant and the Treasury.

[Sub-s. (2) rep. 62 & 63 Vict. c. 50 s. 35.]

Distribution of sums for police superannuation in England and Scotland.

4.—(1) Out of the annual sum applicable under this Act for police superannuation in England one hundred and fifty thousand pounds shall be paid to the receiver for the Metropolitan police district, and applied in aid of the police superannuation fund for the Metropolitan police force.

(2) The remaining half of the said annual sum shall be distributed among the police authorities of the other police forces in England other than the police force of the city of London, and the annual sum of forty thousand pounds applicable for police superannuation in Scotland shall be distributed among the police authorities of police forces in Scotland; and the amounts to be so distributed shall be distributed and applied towards the superannuation of the police forces in such manner and in accordance with such conditions and regulations as may be provided by or in pursuance of any Act hereafter passed, and until so distributed and applied shall remain to the credit of the local taxation accounts.

Distribution of local taxation (customs and excise) duties.

51 & 52 Vict. c. 41.

52 & 53 Vict. c. 50.

51 & 52 Vict. c. 60.

5. All sums paid in respect of the local taxation (customs and excise) duties to any local taxation accounts mentioned in section twenty-one of the Local Government Act, 1888, in section twenty-one of the Local Government (Scotland) Act, 1889, or in the Probate Duties (Scotland and Ireland) Act, 1888[¹] , shall be paid and distributed by the like central authority as in the case of the local taxation probate duty, and the enactments relating to such distribution shall, subject to the express provisions of this Act, apply accordingly; the said accounts are in this Act referred to by the names given them in the said Acts.

Definitions.

51 & 52 Vict. c. 60.

6. In this Act, unless the context otherwise requires:—

The expressions “burgh,” “. . . . ,” and “police commissioner,” have respectively the same meaning as in the Local Government (Scotland) Act, 1889.

The expression “local taxation probate duty” means the moiety of probate duties which under section twenty-one of the Local Government Act, 1888, and section twenty-one of the Local Government (Scotland) Act, 1889, and section three of the Probate Duties (Scotland and Ireland) Act, 1888,[¹] is directed to be paid to the several local taxation accounts in England, Scotland, and Ireland respectively.

The expression “central authority” means as respects England the Local Government Board; as respects Scotland, the Secretary for Scotland; and as respects Ireland, the Lord Lieutenant.

Short title.

7. This Act may be cited as the Local Taxation (Customs and Excise) Act, 1890.

[¹ Short title, “The Local Taxation (Customs and Excise) Act, 1890”; see s. 7.]

[² An equivalent grant out of the Consolidated Fund is now substituted for this duties grant; 7 Edw. 7. c. 13, s. 17 (2).]

[³ See 2 Edw. 7. c. 42, s. 2; 3 Edw. 7. c. 24.]

[¹ This sum now forms part of the Education (Scotland) Fund, and is applicable accordingly; 8 Edw. 7. c. 63, s. 15.]

[² The Excise duties on motor-cars form part of this residue; 59 & 60 Vict. c. 36, s. 8 (2).]

[³ Rep. 60 & 61 Vict. c. 38, s. 196; see now that Act.]

[⁴ The portion of the residue distributable under (b) also now forms part of the Education (Scotland) Fund, and is applicable accordingly; 8 Edw. 7. c. 63, s. 15.]

[¹ Now town councils; see 63 & 64 Vict. c. 49, s. 7.]

[¹ This sum now forms part of the Education (Scotland) Fund, and is applicable accordingly; 8 Edw. 7. c. 63, s. 15.]

[² As to meaning of “police burgh,” see 57 & 58 Vict. c. 58, s. 54.]

[² As to meaning of “police burgh,” see 57 & 58 Vict. c. 58, s. 54.]

[¹ Now town councils; see 63 & 64 Vict. c. 49, s. 7.]

[¹ Now town councils; see 63 & 64 Vict. c. 49, s. 7.]

[² As to meaning of “police burgh,” see 57 & 58 Vict. c. 58, s. 54.]

[³ See also 61 & 62 Vict. c. 56, s. 2: the sums distributable under subsection (b) now form part of the Education (Scotland) Fund, and are applicable accordingly; 8 Edw. 7. c. 63, s. 15.]

[⁴ These funds may be applied in accordance with rules under 63 & 64 Vict. c. 43, s. 1.]

[¹ This Act is rep. as to S. by 52 & 53 Vict. c. 50, s. 19 (5).]

[¹ This Act is rep. as to S. by 52 & 53 Vict. c. 50, s. 19 (5).]