[21st December, 2022]
Be it enacted by the Oireachtas as follows:
Amendment of Maternity Protection Act 1994
1. The Maternity Protection Act 1994 is amended—
(a) in section 2—
(i) in subsection (1), by the insertion of the following definitions:
“‘Act of 2001’ means the Local Government Act 2001 ;
‘local authority’ has the meaning assigned to it by the Act of 2001;”,
and
(ii) in subsection (2)—
(I) in paragraph (b), by the substitution of “service;” for “service; and”,
(II) in paragraph (c), by the substitution of “the employer; and” for “the employer.”, and
(III) by the insertion of the following paragraph after paragraph (c):
“(d) a member of a local authority shall be deemed to be an employee of the local authority employed under a contract of service for a fixed term.”,
(b) in section 9—
(i) in subsection (1), by the substitution of “Subject to subsection (3), entitlement” for “Entitlement”, and
(ii) by the insertion of the following subsection after subsection (2):
“(3) A notification under this section required to be effected by a member of a local authority to the local authority shall be effected by giving the notification to the meetings administrator, referred to in section 46 of the Act of 2001, of the local authority.”,
(c) by the insertion of the following section after section 21:
“Disapplication of sections 23, 24, 25, 26, 27 and 28 to member of local authority
21A. Sections 23, 24, 25, 26, 27 and 28 do not apply to a member of a local authority in the member’s capacity as such.”,
and
(d) by the insertion of the following section after section 30:
“Disapplication of Part V to member of local authority
30A. This Part does not apply to a member of a local authority in the member’s capacity as such.”.

Amendment of Local Government Act 2001
2. The Local Government Act 2001 is amended—
(a) in section 18—
(i) in subsection (4)(a), by the substitution of “Subject to subsection (4A), a person” for “A person”, and
(ii) by the insertion of the following subsection after subsection (4):
“(4A) An absence referred to in subsection (4)(a) does not include an absence occasioned by a member of a local authority taking leave in accordance with the Maternity Protection Act 1994 .”,
and
(b) by the insertion of the following section after section 19:
“Temporary absences
19A. (1) Subject to subsection (9), a temporary absence in the membership of a local authority occurs where—
(a) either the absence (including a proposed absence) of a member of a local authority—
(i) is not a casual vacancy and is—
(I) due to illness, or
(II) in good faith for another reason,
and which, in either case, is accepted by the local authority and approved by resolution under this paragraph, or
(ii) is occasioned by the member taking leave in accordance with the Maternity Protection Act 1994 ,
and
(b) such member notifies the meetings administrator that he or she wishes to have a temporary substitute.
(2) It is the duty of the meetings administrator to notify the members of the local authority in writing on becoming aware that a temporary absence has occurred and that a temporary substitute is to be co-opted.
(3) (a) (i) Subject to subparagraph (ii), a temporary absence shall be filled by the co-option by the local authority of a person to fill the absence subject to such person being nominated by the same registered political party who nominated for election or co‑option the member who caused the temporary absence.
(ii) The local authority shall have regard to the preferred choice (if any) of the member causing the temporary absence as to the person who should be the temporary substitute.
(b) (i) Subject to subparagraph (ii), where the member causing the temporary absence was a non-party candidate at his or her election to the local authority, the absence shall be filled by the co-option by the local authority of a person to fill the absence in accordance with such requirements and procedures as may be set out in its standing orders.
(ii) The local authority shall have regard to the preferred choice (if any) of the member causing the temporary absence as to the person who should be the temporary substitute.
(c) A local authority shall in making standing orders consider the inclusion of provisions for the purposes of paragraph (b).
(4) (a) A co-option shall be made, after due notice, at the next meeting of the local authority after the expiration of 14 days from the occurrence of the temporary absence or as soon after the expiration of the 14 days as circumstances permit.
(b) In this subsection, ‘due notice’ means not less than 3 clear days’ notice given in writing to every member of the local authority.
(5) A person is not to be proposed at a meeting of the local authority for co-option without his or her prior written consent.
(6) Subject to subsection (7), a person co-opted to fill a temporary absence shall be a member of the local authority until—
(a) the member causing the temporary absence returns to office, or
(b) the term of office of the member causing the temporary absence expires,
whichever first occurs, unless the temporary substitute, for whatever reason, sooner ceases to be a member.

(7) Where the member causing the temporary absence ceases to be a member of the local authority by virtue of the operation of section 19, thereby causing a casual vacancy to occur, his or her temporary substitute (if any) shall cease to be a member of the local authority in his or her capacity as such substitute immediately upon the occurrence of such casual vacancy.
(8) Where—
(a) the temporary substitute (including any successor temporary substitute arising from the operation of this subsection) of the member causing the temporary absence which gave rise to the temporary substitute ceases to be a member of the local authority by virtue of the operation of section 19, thereby causing a casual vacancy to occur, and
(b) such member causing the temporary absence continues to be a member of the local authority,
the casual vacancy referred to in paragraph (a) shall not be filled in accordance with section 19 but in accordance with this section as if the casual vacancy were a temporary absence of the member referred to in paragraph (b), and the other provisions of this section shall, with all necessary modifications, be construed accordingly.

(9) A member of a local authority who is a temporary substitute may not, in his or her capacity as such substitute, have a temporary substitute notwithstanding that he or she falls within paragraph (a) of subsection (1).
(10) In this section, ‘temporary substitute’, in relation to a member of a local authority causing a temporary absence, means the person (if any) co-opted under subsection (3)(a) or (b) to fill the absence.”.

Short title and collective citations
3. (1) This Act may be cited as the Local Government (Maternity Protection and Other Measures for Members of Local Authorities) Act 2022.
(2) Section 1 and the Maternity Protection Acts 1994 and 2004 may be cited together as the Maternity Protections Acts 1994 to 2022.
(3) Section 2 and the Local Government Acts 1925 to 2019 may be cited together as the Local Government Acts 1925 to 2022.


Most Gracious Sovereign,
WE, Your Majesty's most dutiful and loyal subjects the Commons of the United Kingdom of Great Britain and Ireland in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it 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, as follows:
Part I.
Customs and Excise.
Duty on tea.                                                                                1. The duty of Customs payable on tea until the first day of July, nineteen hundred and fifteen, under the Finance Act, 1914 (Session 2), shall continue to be charged, levied, and paid until the first day of July nineteen hundred and sixteen, on the importation thereof into Great Britain or Ireland (that is to say):—
5 Geo. 5. c. 7.
Tea, the pound - - - eightpence.
Duties on immature spirits.                                                                                2. In addition to the duties of Customs payable on spirits imported into Great Britain or Ireland there shall, as from the eighteenth day of May nineteen hundred and fifteen, be charged, levied and paid the duties specified in Part 1. of the Schedule to this Act; and in addition to the Excise duty payable on spirits there shall, as from the same date, be charged, levied and paid the duties specified in Part II. of the Schedule to this Act:
5 & 6 Geo. 5. c. 46.
Provided that—
(a) The additional duties under this section shall not be charged on mixtures, compounds, or preparations which on importation are charged with duty in respect of the spirit contained in them or used in their preparation or manufacture if the mixture, compound, or preparation is one which is recognised by the Commissioners of Customs and Excise as being used for medical purposes; and
(b) If any person proves to the satisfaction of the Commissioners of Customs and Excise that any spirits to which the restrictions contained in the Immature Spirits (Restriction) Act, 1915, do not apply, have been delivered to him and used solely in the manufacture or preparation of any article recognised by the Commissioners of Customs and Excise as an article used for medical purposes or have been used for scientific purposes, that person shall be entitled to obtain from the Commissioners repayment of the amount of duty (if any) paid under this section in respect of the spirit used; and
(c) The additional duties under this section shall, in the case of blended spirits, be subject to the modifications specified in Part III. of the schedule to this Act.

Repayment of proportional part of duty on a liquor licence in cases where business is discontinued.                         3. Where the holder of any of the manufacturers’, wholesale dealers’, or retailers’ licences specified in the First Schedule to the Finance (1909–10) Act, 1910, satisfies the Commissioners of Customs and Excise that the business for the purpose of which or in connection with which the licence has been granted has been permanently discontinued, he shall be entitled to surrender the licence and to obtain from the Commissioners repayment, or so far as the duty has not been paid remission, of such part of the duty for the year as bears to the full amount of that duty the same proportion as the period of the licence unexpired at the date of the surrender bears to a whole year:
10 Edw. 7. c. 8.
Provided that a person shall not be entitled to obtain any repayment or remission of duty under this section where the business has been discontinued owing to the disqualification either of the premises or the licence holder by reason of the conviction of the licence holder for some offence.

Allowance in respect of duty on spoilt beer.                                                                                4.—(1) If it is proved to the satisfaction of the Commissioners of Customs and Excise that any beer which has been removed from the entered premises of a brewer for consumption has accidentally become spoilt or otherwise unfit for use and, in the case of beer delivered to another person, has been returned to the brewer as so spoilt or unfit for use, the Commissioners shall, subject to such regulations as they may prescribe, remit or repay the duty charged or paid in respect of the beer.

(2) If any person contravenes or fails to comply with any of the regulations made by the Commissioners under this section, he shall in respect of each offence be liable to an excise penalty of fifty pounds.
(3) If any person for the purpose of obtaining any remission or repayment of duty under this section knowingly makes any false statement or false representation he shall be liable on summary conviction to imprisonment with or without hard labour for a term not exceeding six months.

Amendment of s. 45 of Finance (1909–10) Act, 1910.                                                                          5. Where the duty payable under the Finance (1909–10) Act, 1910, in respect of the licence for any such premises as are mentioned in section forty-five of that Act would, but for the provisions of this section, be the full duty and not the reduced duty payable under that section, and the person applying for the licence shows to the satisfaction of the Commissioners of Customs and Excise that the receipts from the sale of intoxicating liquor in the preceding year were made to exceed, in the case of a restaurant two-fifths, and in the case of any other premises one-third of the total receipts in that year from the business of all descriptions carried on by the licence holder in the premises by reason either that—
(1) the receipts from the sale of intoxicating liquor were increased on account of the addition to the duty on beer imposed by the Finance Act, 1914 (Session 2); or
(2) The receipts other than the receipts from the sale of intoxicating liquor were diminished through circumstances connected with the present war;
or for both of those reasons, then, for the purpose of ascertaining whether the reduced duty is payable in respect of the licence, the said section forty-five shall have effect as if three-fifths were substituted for two-fifths and one-half were substituted for one-third.

This section shall have effect as respects any licence taken out on or after the twenty-ninth day of May nineteen hundred and fifteen.

Restriction of hours (extension of relief).                                                                                6. Section nine of the Finance Act, 1914 (Session 2), (which provides for a reduction of licence duty where hours of sale are curtailed) shall, in addition to the cases therein specified, apply to cases in which the holder of any retailer's on-licence proves to the satisfaction of the Commissioners of Customs and Excise that, during the continuance of and in connection with the present war, the sale or consumption of intoxicating liquor on his premises has been suspended during any normal hours of sale either—
10 Edw. 7. & 1 Geo. 5. c. 24.
3 & 4 Geo. 5. c. 33.
3 & 4 Will. 4. c. 68.
23 & 24 Vict. c. 107.
(a) voluntarily at the request of any naval, military, or civil authority; or
(b) under any order made under section sixty-three of the Licensing (Consolidation) Act, 1910, section twelve of the Temperance (Scotland) Act, 1913, section twenty-one of the Licensing (Ireland) Act, 1833, or section thirty of the Refreshment Houses (Ireland) Act, 1860.

Exemption of motor ambulances in respect of duty on motor spirit.                                                           7. Any person using motor spirit for the purpose of supplying motive power to any motor ambulance when used as such shall be entitled to an allowance or repayment of the duty paid in respect of the motor spirit in the same manner as a person using motor spirit for purposes other than the supply of motive power for motor cars.

Power to warehouse certain spirits of wine on drawback for home consumption or for delivery duty free for use in arts, &c.  8.—(1) Notwithstanding anything in section ninety-five of the Spirits Act, 1880, a rectifier may, subject to the provisions of that section—
43 & 44 Vict. c. 24.
2 Edw. 7. c. 7.
52 & 53 Vict. c. 42.
48 & 49 Vict. c. 51.
(a) warehouse for home consumption spirits of wine of a strength of seventy-four degrees over proof or upwards rectified by him from spirits on which duty has been paid; or
(b) warehouse for delivery to a person entitled to receive spirits duty free under section eight of the Finance Act, 1902, spirits of wine of a strength of fifty degrees over proof or upwards so rectified.
(2) The Commissioners of Customs and Excise may make regulations with respect to the conditions under which spirits of wine of a strength of seventy-four degrees over proof or upwards may be warehoused by a distiller or a rectifier, and may by any such regulations modify as respects any such spirits any of the provisions of the Spirits Act, 1880, or any other enactment relating to the warehousing of spirits.
(3) If any person contravenes or fails to comply with any regulations made under this section he shall be liable to an excise penalty of one hundred pounds.
(4) Notwithstanding anything in section twenty-one of the Revenue Act, 1889, the allowance payable under section three of the Customs and Inland Revenue Act, 1885, in respect of spirits of the nature of spirits of wine shall, in the case of any such spirits as are mentioned in subsection (1) of this section, be payable only on the exportation of the spirits or on the spirits being used in the warehouse, and not on the deposit of the spirits in the warehouse.

Allowance on British-grown tobacco exported or manufactured in bond.                                                        9.—(1) Where any unmanufactured tobacco grown in the United Kingdom is exported, or where any tobacco grown in the United Kingdom which has been deposited in any warehouse approved by the Commissioners of Customs and Excise under section two of the Manufactured Tobacco Act, 1863, is shown to the satisfaction of the Commissioners to have been therein manufactured into cavendish or negrohead, there shall, subject to the provisions of this section, be paid in respect of every pound of that tobacco an allowance of twopence.

26 & 27 Vict. c. 7.
(2) The allowance shall be paid in the case of tobacco exported to the exporter, and in the case of tobacco manufactured in a warehouse to the manufacturer.
(3) No allowance shall be paid under this section—
(a) In respect of any tobacco which, in the opinion of the said Commissioners, is not in a marketable condition or has not been fully cured; or
(b) Except upon production to the person by whom the allowance is to be paid of a certificate from the proper officer of Customs and Excise that the tobacco has been exported or manufactured into cavendish or negrohead as aforesaid.
(4) No allowance shall be paid under this section after the expiration of two years from the exportation or deposit of the tobacco, as the case may be.

Part II.
Income tax for 1915–16.                                                                                10.—(1) Income tax for the year beginning on the sixth day of April, nineteen hundred and fifteen, shall be charged at the rate of two shillings and sixpence, and super-tax shall be charged, levied, and paid for that year at double the rates mentioned in section three of the Finance Act, 1914.

4 & 5 Geo. 5. c. 10.
5 Geo. 5. c. 7.
16 & 17 Vict. c. 34.
32 & 33 Vict. c. 67.
(2) All such enactments relating to income tax, including super-tax, as were in force with respect to the duties of income tax granted for the year beginning on the sixth day of April, nineteen hundred and fourteen, shall have full force and effect with respect to any duties of income tax hereby granted:
Provided that—
(a) Sections four and six of the Finance Act, 1914, which confer relief with respect to earned income and small incomes respectively, shall have effect as though the rates mentioned in those sections were doubled; and
(b) Subsection (1) of section twelve of the Finance Act, 1914 (Session 2), shall not have effect with respect to any duties of income tax hereby granted.
(3) The annual value of any property which has been adopted for the purpose either of income tax under Schedules A. and B. in the Income Tax Act, 1853, or of inhabitated house duty, for the year ending on the fifth day of April, nineteen hundred and fifteen, shall be taken as the annual value of such property for the same purpose for the next subsequent year; provided that this subsection—
(a) so far as respects the duty on inhabited houses in Scotland, shall be construed with the substitution of the twenty-fourth day of May for the fifth day of April; and
(b) shall not apply to the metropolis as defined by the Valuation (Metropolis) Act, 1869.

Separate assessment of life assurance business.                                                                             11. Where an assurance company carries on life assurance business in conjunction with assurance business of any other class, the life assurance business of the company shall, for the purposes of the Income Tax Acts, be treated as a separate business from any other class of business carried on by the company.

Provision as to calculation of loss where company carries on life assurance business.                                       12. In ascertaining for the purposes of section one hundred and one of the Income Tax Act, 1842, or of section twenty-three of the Customs and Inland Revenue Act, 1890, whether an assurance company has sustained a loss in respect of its life assurance business, any income of the company derived from the investment of its life assurance fund shall be treated as part of the profits of the company acquired in that business.

5 & 6 Vict. c. 35.
53 Vict. c. 8.
Accountability of company for income tax deducted from annuities.                                                           13. The amount of annuities which an assurance company carrying on the business of granting annuities is entitled, for the purposes of subsection (3) of section twenty-four of the Customs and Inland Revenue Act, 1888, to treat as having been paid out of profits or gains brought into charge to income tax shall not exceed the amount of the taxed income of its annuity fund.

51 Vict. c. 8.
Relief from income tax to certain companies in respect of expenses of management                                            14.—(1) Where an assurance company carrying on life assurance business or any company whose business consists mainly in the making of investments, and the principal part of whose income is derived therefrom, claims and proves to the satisfaction of the Special Commissioners that for any income tax year it has been charged to income tax by deduction or otherwise, and has not been so charged in respect of its profits in accordance with the rules under the first case in section one hundred of the Income Tax Act, 1842, the company shall be entitled to repayment of so much of the tax paid by it as is equal to the amount of the tax on any sums disbursed as expenses of management (including commissions) for that year:
43 & 44 Vict. c. 19.
57 & 58 Vict. c. 30.
Provided that—
(a) relief shall not be given under this section so as to make the income tax paid by the company less than the tax which would have been paid if the profits of the company had been charged in accordance with the said rules; and
(b) the amount of any fines, fees, or profits arising from reversions in the case of an assurance company, and in the case of any other company the amount of any income or profits derived from sources not charged to income tax, shall be deducted from the amount treated as expenses of management for the year; and
(c) in calculating profits arising from reversions, the company may set off against those profits any loss arising from reversions for any previous year during which this section was in operation.
(2) Notice of any claim to the Special Commissioners under this section together with the particulars thereof shall be given in writing to the surveyor of taxes for the district within twelve months after the expiration of the income tax year in respect of which the claim is made, and where the surveyor objects to such claim the Special Commissioners shall hear and determine the same in like manner as in the case of an appeal to them against an assessment under Schedule D., and section fifty-nine of the Taxes Management Act, 1880 (which relates to the statement of a case on a point of law), and any rules made for the purposes of that section shall apply in the case of any such appeal.
(3) A company shall not be entitled to any relief under this section in respect of any expenses as to which relief may be claimed or allowed under section thirty-five of the Finance Act, 1894, or section sixty-nine of the Finance (1909–10) Act, 1910, as extended by section eight of the Finance Act 1914, by which enactments relief is conferred in respect of the cost of maintenance, repairs, insurance, or management of land or houses.

Charge of income tax on investments of foreign assurance companies doing business in the United Kingdom.                    15.—(1) Where an assurance company not having its head office in the United Kingdom carries on life assurance business through any branch or agency in the United Kingdom, any income of the company from the investments of its life assurance fund (excluding the annuity fund, if any), wherever received, shall, to the extent provided in this section, be deemed to be profits comprised in Schedule D. of the Income Tax Act, 1853, and shall be charged under the rules of the third case in section one hundred of the Income Tax Act, 1842.

(2) Such portion only of the income from the investments of the life assurance fund shall be charged under this section as bears the same proportion to the total income from those investments as the amount of premiums received in that year from policy holders resident in the United Kingdom and from policy holders resident abroad whose proposals were made to the company at or through its office or agency in the United Kingdom bears to the total amount of the premiums received by the company:
Provided that in the case of an assurance company having its head office in any British possession the Commissioners of Inland Revenue may, by regulation, substitute some basis other than that prescribed by this section for the purpose of ascertaining the portion of the income from investments to be charged under this section as being income derived from business carried on in the United Kingdom.

(3) The relief conferred by this Act in respect of expenses of management shall, in the case of a company charged to income tax under this section, be calculated by reference to a like proportion of the total expenses of management of the company for the year estimated in accordance with the provisions of this Act.
(4) Every assessment under this section shall be made by the Special Commissioners as though the company under the provisions of the Income Tax Acts had required the proceedings relating to the assessment to be had and taken before those Commissioners.
(5) Where a company has already been charged to income tax, by deduction or otherwise, in respect of its life assurance business, to an amount equal to or exceeding the charge under this section, no further charge shall be made under this section, and where a company has already been so charged, but to a less amount, the charge under this section shall be proportionately reduced.

Amendment of s. 5 of the Finance Act, 1914.                                                                                16. Section five of the Finance Act, 1914 (which provides for the taxation of income in respect of foreign property), shall not apply to income arising from the sources specified in that section of an assurance company so far as that income arises from the investments of the foreign life assurance fund of the company, but a corresponding reduction shall be made in the relief granted under this Act in respect of expenses of management.

Limitation of income tax relief in respect of insurance premiums.                                                           17.—(1) A person shall not be entitled under section fifty-four of the Income Tax Act, 1853 (as amended by any subsequent enactment), to deduct from profits or gains—
(a) In respect of any premium or other payment payable on a policy for securing a capital sum on death (whether in conjunction with any other benefit or not), more than seven per cent. of the actual capital sum assured; and
(b) In respect of any premiums or payments to which that section applies payable for securing any other benefits, more than one hundred pounds in all;
and the relief by way of repayment of tax under that section, or by way of deduction for the purposes of supertax under paragraph (b) of subsection (2) of section sixty-six of the Finance (1909–10) Act, 1910, shall be correspondingly limited.

(2) In calculating the deduction under this section in respect of any premium or other payment payable on a policy for securing a capital sum on death no account shall be taken of any sum payable on the happening of any other contingency or of the value of any premiums agreed to be returned or of any benefit by way of bonus, or otherwise, which is to be or may be received either before or after death, either by the person paying the premium, or by any other person, and which is not the sum actually assured.

Provision as to estimation of total income.                                                                                18. Where an assessment to income tax has become final and conclusive for the purposes of the income tax for any year, the assessment shall also be final and conclusive in estimating total income from all sources for the purposes of super-tax for the following year, or of any exemption, relief, or abatement under the Income Tax Acts, and no allowance or adjustment of liability on the ground of diminution of income or loss shall be taken into account in estimating the total income from all sources for such purposes unless that allowance or adjustment has been previously made in respect of income tax on an application under the special provisions of the Income Tax Acts relating thereto.

Relief from super-tax in the case of military or naval service, &c.                                                         19. Where it is proved to the satisfaction of the Special Commissioners—
(a) that any individual, in connection with the present war, is or has been during any year serving as a member of any of the military or naval forces of the Crown, or in any work abroad of the British Red Cross Society, or the St. John Ambulance Association, or any other body with similar objects; and
(b) that the total income of that individual from all sources for that year is or was less than his total income from all sources for the previous year;
the total income of that individual from all sources for the purposes of super-tax for that year shall be taken to be his total income from all sources for that year, estimated in the same manner as, under section sixty-six of the Finance (1909–10) Act, 1910, his total income for the previous year is required to be estimated, and where the tax has been paid repayment shall be made accordingly.

Continuation of relief under 5 Geo. 5. c. 7. s. 13.                                                                         20. Section thirteen of the Finance Act, 1914 (Session 2), (which gives relief in respect of diminution of income due to war) shall apply to income tax (including super-tax) for the current income tax year, but with the substitution, as respects postponed super-tax, of the first day of January nineteen hundred and seventeen for the first day of January nineteen hundred and sixteen as the date on which the postponed super-tax is to become payable, and any payment of super-tax for the year beginning the sixth day of April nineteen hundred and fourteen which has been postponed under that section may be further postponed until the first day of January nineteen hundred and seventeen, if the individual from whom the payment is due proves, to the satisfaction of the Special Commissioners, that his actual income from all sources for the current income tax year is or will be less than two-thirds of the income on which he was liable to be charged to super-tax for the year beginning on the sixth day of April nineteen hundred and fourteen.

Extension of relief from income tax in favour of savings banks.                                                             21.—(1) The exemption from income tax chargeable under Schedules C. and D., conferred by section thirty-six of the Finance Act, 1894, on penny savings banks and other banks for savings, shall extend to all income of the savings bank which is applied in the payment or credit of interest to any depositor, and that section shall have effect accordingly:
Provided that, where the interest paid or credited to any depositor in the year for which exemption is claimed exceeds the sum of five pounds, the bank and any branch thereof shall make a return to the surveyor of taxes for the district in which the bank or branch is situate of the name and place of residence of every depositor to whom any such sum has been paid or credited and of the amount thereof, and unless such returns are duly made the bank shall not be entitled to any relief under this section. Any such return shall be made on or before the first day of May in the year following that in respect of which exemption is claimed.

(2) The provisions of this Act conferring relief from income tax in respect of expenses of management shall apply to savings banks and other banks for savings as they apply to companies whose businesses consist mainly of investments.

Repayment in certain cases of tax on interest paid to banks.                                                                22. Where interest payable in the United Kingdom on an advance from a bank carrying on a bonâ fide banking business in the United Kingdom is paid to the bank, without deduction of income tax, out of profits and gains brought into charge to income tax, the person by whom the interest is paid shall be entitled, on proof of the facts to the satisfaction of the special Commissioners, to repayment of an amount equal to income tax on the amount of the interest.

Remuneration of persons entrusted with payment of dividends.                                                                23. The amount which, in accordance with the provisions of section twenty-six of the Customs and Inland Revenue Act, 1885, (which relates to the payment of income tax on foreign and colonial dividends), a person entrusted with the payment of dividends is entitled to receive as remuneration shall, instead of being the allowance specified in that section, be an allowance calculated by reference to the amount of the dividends paid from which income tax has been deducted, and to be fixed by the Treasury at a rate not being less than thirteen shillings and sixpence for every thousand pounds of that amount.

Part III.
National Debt and Loans.
Suspension of new sinking fund.                                                                                24. In the financial year ending the thirty-first day of March nineteen hundred and sixteen, that portion of the permanent annual charge for the national debt which is not required for the annual charges directed by the National Debt and Local Loans Act, 1887, or any other Act, to be paid out of that charge shall not be paid.

50 & 51 Vict. c. 16.
Application of 38 & 39 Vict. c. 45. s. 3.                                                                                25.—(1) Sections three and five of the Sinking Fund Act, 1875 (which relate to the application of the old and new sinking funds), shall apply and shall be deemed to have applied, to any securities issued under the War Loan Act, 1914, or any Act extending or amending that Act or any other enactment authorising money to be borrowed for the purposes of the present war in like manner as they apply to annuities charged on the Consolidated Fund.

4 & 5 Geo. 5. c. 60.
(2) Any securities issued under the War Loan Act, 1914, or any Act extending or amending that Act, or any other enactment authorising money to be borrowed for the purposes of the present war, shall be and shall be deemed always to have been included amongst the securities transfer of which may be accepted by the National Debt Commissioners as consideration for annuities granted by them under the Government Annuities Acts, 1829 to 1882, and amongst the securities in which any money received by the Commissioners as consideration for such annuities may be invested; and the provisions of those Acts relating to such consideration as aforesaid shall apply and shall be deemed always to have applied to such securities in like manner in all respects as they apply to Two and a half Consolidated Stock.

Extension of s. 14 of the Finance Act, 1914 (Session 2).                                                                    26. Subsection (2) of section fourteen of the Finance Act, 1914 (Session 2), (which relates to subscriptions to loans by members of the House of Commons) shall apply, and shall be deemed to have applied, to subscriptions or contributions to any Treasury bills issued during the continuance of the present war or a period of twelve months thereafter.

Part IV.
Miscellaneous.
Amendment as to priority of charge for currency notes.                                                                      27. The amount of any currency notes issued under the Currency and Bank Notes Act, 1914, to any person shall be a floating charge on the assets of that person in priority to all other floating charges, but not in priority to charges which are not floating charges; and, accordingly, section two of that Act shall have effect and be deemed always to have had effect as if the word “floating” were inserted immediately before the word “charges.”

4 & 5 Geo. 5. c. 14.
Part V.
General.
Definitions, construction, and short title.                                                                                28.—(1) In this Act, unless the context otherwise requires,—
9 Edw. 7. c. 49.
39 & 40 Vict. c. 36.
The expression “assurance company” means any persons or bodies of persons, whether corporate or unincorporate, to which the Assurance Companies Act, 1909, applies;
The expression “life assurance business” includes the business of granting annuities;
The expression “annuity fund” means, where an annuity fund is not kept separately from the life assurance fund of an assurance company, such part of the life assurance fund as represents the liability of the company under its annuity contracts as stated in its periodical returns to the Board of Trade under the Assurance Companies Act, 1909;
The expression “foreign life assurance fund” means any fund representing the amount of the liability of an assurance company in respect of its life assurance business with policy-holders and annuitants residing out of the United Kingdom whose proposals were made to, or whose annuity contracts were granted by, the company at or through a branch or agency outside the United Kingdom, and, where such a fund is not kept separately from the life assurance fund of the company, means such part of the life assurance fund as represents the liability of the company under such policies and annuity contracts; such liability being estimated in the same manner as it is estimated for the purposes of the periodical returns of the company to the Board of Trade under the Assurance Companies Act, 1909;
The expression “Special Commissioners” means the commissioners for the special purposes of the Income Tax Acts;
The expression “Income Tax Acts” means the Income Tax Acts, 1842 to 1853, and any other enactments relating to income tax, and, if the context so requires, includes Part II. of this Act.

(2) Part II of this Act, so far as it relates to duties of Customs, shall be construed together with the Customs (Consolidation) Act, 1873, and any enactments amending that Act, and so far as it relates to duties of Excise shall be construed together with the Acts which relate to the duties of Excise and the management of those duties.

Part II. of this Act shall be construed together with the Income Tax Acts.

(3) This Act may be cited as the Finance Act, 1915.

SCHEDULE.
Section 2.
Additional Duties in respect of Immature Spirits.
Part I.
Customs.
Where the Spirits have been warehoused for a period of Two Years and less than Three Years.  Where the Spirits have not been warehoused, or have been warehoused for a period of less than Two Years.

s.                                                                                s.

For every gallon computed at proof of spirits of any description except perfumed spirits.                                                               1                                                                                0                                                                                1   6
For every gallon of perfumed spirits                                                                                1                                                                                7                                                                                2   5
For every gallon of liqueurs, cordials, mixtures, and other preparations entered in such a manner as to indicate that the strength is not to be tested  1                                                                                4                                                                                2   0
Part II.
Excise.
—                                               Where the Spirits have been warehoused for a period of Two Years and less than Three Years.  Where the Spirits have not been warehoused, or have been warehoused for a period of less than Two Years.
s.                                                                                s.

For every gallon of spirits computed at proof.  1                                                                                0                                                                                1   6
And so on in proportion for any less quantity.
Part III.
Where spirit which is permitted to be delivered for home consumption on payment of additional duty has, before the seventeenth day of June nineteen hundred and fifteen, been blended with spirit which is permitted to be so delivered without payment of such duty, no additional duty shall be charged on any part of the blended spirit.

Where spirit which is permitted to be delivered for home consumption on the payment of additional duty at the higher of the two rates specified in Parts I. and II. of this Schedule has before that date been blended with spirit which is permitted to be so delivered on payment of additional duty at the lower of those two rates, the additional duty shall be charged on the whole of the blended spirit at the lower of those two rates.


[Preamble.]
Short title.                                                                                1. This Act may be cited for all purposes as “The Chancery (Ireland) Act, 1867.”

Interpretation of terms.                                                                                2. In the construction and for the purposes of this Act the following terms shall have the respective meanings herein-after assigned to them (if not inconsistent with the context or subject matter); that is to say,
The expressions “Court of Chancery,” “Chancery,” and “Court” shall mean the Court of Chancery in Ireland :
The expression “Lord Chancellor” shall mean and include the Lord Chancellor, Lord Keeper, and Lords Commissioners for the custody of the Great Seal of Ireland :
The words “Master of the Rolls” shall mean the Master of the Rolls in Ireland :

. . . . . . . . . . . .
The word “suit” shall include cause, matter, or other proceeding:
The word “affidavit” shall include declaration, affirmation, and attestation upon honour; and the word “swear” shall include declare, affirm, and attest upon honour :
The word “lunatic” shall include idiots and persons of unsound mind, and whether found such by inquisition or not :

. . . . . . . . . . . .
The words “agent” and “town agent” shall mean an agent or town agent being a practising solicitor.

Divisions of Act.                                                                                3. This Act shall consist of five parts, relating to :—
Part I. The appointment of a Vice-Chancellor :

. . . . . . . . . . . .
Part III. Procedure and practice :

. . . . . . . . . . . .
Part V. Miscellaneous matters.
Part I.
Appointment of a Vice-Chancellor, &c .
Disqualification for House of Commons.                                                                                4. no Vice-Chancellor appointed under this Act shall during his tenure of office be capable of sitting in the House of Commons.

[Ss. 5, 6 rep. 56 & 57 Vict. c. 54. (S.L.R.)]
Vice-Chancellor to sit for Lord Chancellor.                                                                                7. Every such Vice-Chancellor shall sit for the Lord Chancellor whenever he shall require him so to do.

Rank and precedence of Vice-Chancellor.                                                                                8. The Vice-Chancellor shall have rank and precedence next after the Lord Justice of the Court of Appeal in Chancery in Ireland, . . .

Vice-Chancellor to hold office during good behaviour.                                                                                9. Every Vice-Chancellor shall hold his office during his good behaviour: Provided always, that it shall be lawful for Her Majesty to remove any such Vice-Chancellor from his office upon an address of both Houses of Parliament.

[S. 10 rep. 38 & 39 Vict. c. 66. (S.L.R.)]
Appointment of chief clerks.                                                                                11. It shall be lawful for the Master of the Rolls and the Vice-Chancellor for the time being respectively, with the approbation of the Lord Chancellor, to appoint one chief clerk each, to be respectively attached to the court of each such judge and his successors in office, for the purpose of assisting the judge in business not of a judicial character, and on any vacancy in such office of chief clerk to supply such vacancy.

Qualification of chief clerks.                                                                                12. No person shall be appointed chief clerk to the Master of the Rolls or to the Vice-Chancellor unless he shall have been admitted on the roll of solicitors . . . and shall have practised as solicitor for the period of ten years at least immediately preceding his appointment, or . . . shall have held some office or offices in the Court of Chancery for a period of seven years.

Appointment of junior clerks.                                                                                13. It shall be lawful for . . . the Vice-Chancellor . . . to appoint two junior clerks to the chief clerk of his court, and on any vacancy to supply such vacancy.

Officers under Act not to take fees or profits other than their salaries under pain of removal and disqualification to hold office in the Court.                                                                       14. If any person who shall accept any office under this Act shall engage in any other employment whatever whilst he holds such office, or shall receive any sum of money or benefit other than his salary, and what may be allowed or directed to be taken by him under any Act of Parliament or order of the said Court, for any act done or pretended to be done, or any attendance given or pretended to be given, either with or without the consent or direction or pretended consent or direction of any judge of the Court, in relation to or arising out of any proceeding in his office or in any office of or connected with the Court of Chancery, or if such person, having been a solicitor, shall directly or indirectly receive or secure to himself any continuing benefit from any business or firm in which he may have been engaged previously to his appointment to such office, the person so offending may be removed from his office by order of the Lord Chancellor, and if so removed shall be rendered incapable of afterwards holding any office, situation, or employment in the said Court.

Solicitor accepting office to cease to be a solicitor.                                                                                15. Every solicitor who shall be appointed to and shall accept office under this Act shall cease to be . . . solicitor, and shall forthwith procure himself to be struck off the roll of solicitors . . .

Tenure of office of chief clerks.                                                                                16. Every chief clerk shall, subject to the power of removal herein-after contained, hold his office on the same tenure as an officer serving in an established capacity in the permanent Civil Service of the State; and it shall be lawful for the Lord Chancellor, with the concurrence of the judge to whose court any chief clerk shall be attached, by an order to remove any such chief clerk, without stating any cause for such removal.

Tenure of office of junior clerks.                                                                                17. Every junior clerk shall . . . hold his office at the pleasure of the judge to whose court he shall be attached.

Chief and junior clerks to be under control of the judge to whose court they are attached.                                                                                18. Subject to the regulations which shall be prescribed by the general orders of the Court, the chief clerks and junior clerks shall be under the control of the judge to whose court they shall respectively be attached, and shall attend at such places, during such times, and for such hours in each day, and perform such duties, as such judge shall from time to time direct.

Chief and junior clerks subject to the same obligations and penalties as officers of the Court under 4 Geo. 4. c. 61                                                                                19. Every chief clerk and every junior clerk shall be subject and liable to such and the same obligations, prohibitions, and penalties, so far as the same are not inconsistent with the provisions of this Act, as are by an Act passed in the session holden in the fourth year of the reign of King George the Fourth enacted with respect to persons holding any of the offices in the Court of Chancery therein specified, in the same manner as if the enactments therein contained relating to such officers of the said Court respectively were here repeated in relation to such chief and junior clerk.

[S. 20 rep. 56 & 57 Vict. c. 54. (S.L.R.)]
Salary of Vice-Chancellor.                                                                                21. There shall be paid to the Vice-Chancellor the net yearly salary of four thousand pounds, which salary shall issue and be payable out of and charged upon the Consolidated Fund of the United Kingdom of Great Britain and Ireland, and shall be free from all taxes and deductions, except in respect of income tax, and shall be paid quarterly . . .

Retiring pension to Vice-Chancellor.                                                                                22. Her Majesty, by letters patent under the Great Seal of the United Kingdom, may grant unto any person executing the office of Vice-Chancellor in pursuance of this Act an annuity not exceeding two thousand six hundred and sixty-six pounds thirteen shillings and fourpence, to commence immediately after the period when the person to whom such annuity shall be granted shall resign the said office of Vice Chancellor, and to continue from thenceforth during the natural life of the person to whom the same shall be granted; and such annuity shall be issued and payable out of and charged upon the Consolidated Fund of the United Kingdom of Great Britain and Ireland; and such annuity shall be paid quarterly, free from all taxes and deductions whatsoever, except income tax . . . : Provided, that it shall be lawful for Her Majesty, in and by such letters patent, to limit the duration of payment of such annuity or any part thereof to such periods of time during the natural life of such person in which he shall not exercise any office of profit under Her Majesty, so that such annuity, together with the salary and profits of such other office, shall not exceed in the whole the said sum of two thousand six hundred and sixty-six pounds thirteen shillings and fourpence: . . .

[S. 23 rep. 56 & 57 Vict. c. 54. (S.L.R.)]
Appointment of court keeper, crier, and tipstaff.                                                                                24. It shall be lawful for the Vice-Chancellor from time to time to appoint a court keeper, crier, and tipstaff, to be attached to his court; . . .

Provision for appointment, &c ., of a chief clerk to the Lord Chancellor.                                                                                25. If it shall appear to the Lord Chancellor that the business of his court shall render it expedient that a chief clerk . . . should be appointed, to be attached to the Lord Chancellor and his successors in office, for the purpose of assisting the Lord Chancellor in business not of a judicial character and the suits belonging to his court, and in any matters belonging to or reserved for his jurisdiction, it shall be lawful for the Lord Chancellor, with the assent of the Treasury, to appoint one chief clerk, having such qualification as is herein-before prescribed in reference to the chief clerks of the Master of the Rolls and Vice Chancellor respectively, . . . and on any vacancy in such offices to supply such vacancy; and every chief clerk . . . so to be appointed shall hold his office by the like tenure, and shall have the like powers, and shall be entitled to the like salaries, allowances, and benefits, and shall be subject to the like obligations, prohibitions, and penalties, as a chief clerk . . . attached to the Master of Rolls or the Vice-Chancellor, but shall be under the control of the Lord Chancellor, . . .

[S. 26 rep. 56 & 57 Vict. c. 54. (S.L.R.)]
Part II.
[Ss. 27–40 (as to abolition of office of Master in Ordinary in Chancery) rep. 56 & 57 Vict. c. 54. (S.L.R.)]

Appointment, duties, and salary of second assistant registrar.                                                                                41. There shall be attached to the said Court a second assistant registrar, who shall hold his office upon the same terms and with such powers in all respects as are provided by a Statute passed in the fourth year of His late Majesty King George the Fourth, intituled “An Act for the better administration of justice in the Court of Chancery in Ireland,” in relation to the principal registrars of the said Court; and every such assistant registrar shall discharge such duties in connexion with the business of the said Court as shall be assigned to him by general order of the Court; and there shall be paid to every such assistant registrar the net yearly salary of eight hundred pounds, to be increased every year of service by the net annual sum of twenty-five pounds until the net yearly salary of such assistant registrar shall amount to the net yearly salary of one thousand pounds, but so that no such increase shall take place without a certificate of the Lord Chancellor to the like effect as is provided in the case of the chief and junior clerks to be appointed under this Act, which salary shall be paid free from all deductions, except in respect of income tax; [1] and the Lord Chancellor shall tender to each of the Master's examiners whose office is abolished by this Act according to his seniority in office the option of accepting the said office of assistant registrar; and if such Master's examiner shall for one month after such option has been tendered, neglect or decline to avail himself thereof then the Lord Chancellor shall tender the like option to the examiner next in succession as aforesaid, and so toties quoties; and in case any of the said examiners shall avail himself of the said option,] the Lord Chancellor shall thereupon appoint such person to be an assistant registrar of the Court pursuant to this Act; and the Court shall have power, by general orders, to regulate the distribution of business among the officers of the said Masters, and to attach any officer at present attached to any Master in Ordinary whose office is by this Act abolished to any other Master, and in all respects to prescribe and regulate the duties of such officers; and in case all the Master's examiners shall neglect or decline to avail themselves of the said option, it shall be lawful for the Lord Chancellor to appoint the chief clerk or one of the other clerks in the registrar's office, or some fit or proper person, having such qualification as is herein-before prescribed in respect of persons to be appointed chief clerks of the Master of the Rolls and the Vice-Chancellor, to fill the office of assistant registrar of the said Court pursuant to this Act: Provided always, that nothing herein contained shall be deemed to affect the right of succession of the officers in the registrar's office, as now established, to any office existing previous to the passing of this Act, and that from time to time when any vacancy shall occur in the said office of assistant registrar there shall be the like right of succession thereto in said officers as there now is to such existing offices.

4 Geo. 4. c. 61.
Regulations and duties of Masters’ officers.
Appointment in case all the Masters’ examiners refuse the office.

Right of succession in registrar's office preserved.
[S. 42 rep. 38 & 39 Vict. c. 66. (S.L.R.) Ss. 43–51 rep. 56 & 57 Vict. c. 54. (S.L.R.)]

Part III.
[Ss. 52–108 rep. 56 & 57 Vict. c. 54. (S.L.R.)]
Deeds and documents referred to in pleadings to be produced on hearings, motions, and other proceedings.                                                                                109. Where any deed or document, or any record, or any portion thereof respectively, shall be relied on in any pleading, the said deed or document, or the copy of such record, shall be produced upon every hearing, or motion, or other proceeding in the said suit, unless its non-production can be satisfactorily excused; and in default thereof it shall be lawful for the Court or judge before whom such hearing, motion, or other proceeding shall take place to exclude the party so in default from all benefit or advantage of the said deed, document, or record, and to make such order for the postponement of such hearing, motion, or other proceeding, and the payment of the costs occasioned by such postponement, as shall seem to be just; and in the event of such deed or document, or the copy of such record, being produced, it shall be lawful for the Court or judge to direct the same to be entered upon the decree or order of the Court to be made upon such hearing, motion, or other proceeding, and to make such consequential order in relation to costs as to them or him shall seem fit.

[S. 110 rep. 56 & 57 Vict. c. 54. (S.L.R.)]
Power to persons interested in questions cognizable in Court of Chancery to state special cases for the opinion of the Court.                                                                                111. It shall be lawful for persons interested or claiming to be interested in any question cognizable in the Court as to the construction of any Act of Parliament, will, deed, or other instrument in writing, or any article, clause, matter, or thing therein contained, or as to the title or evidence of title to any real or personal estate contracted to be sold or otherwise dealt with, or as to the parties to or the form of any deed or instrument for carrying any such contract into effect, or as to any other matter falling within the original jurisdiction of the Court as a court of equity, or made subject to the jurisdiction or authority of the Court by any statute, not being one of the statutes relating to bankrupts, and including among such persons all lunatics, married women, and infants, in the manner and under the restrictions herein-after contained, to concur in stating such question in the form of a special case for the opinion of the said Court; and it shall also be lawful for all executors, administrators, and trustees to concur in such case.

Executors, &c . may concur.
How lunatics may concur.                                                                                112. The committee of the estate of any lunatic interested or claiming to be interested in any such question as aforesaid may, after having been authorized in that behalf by the Lord Chancellor, concur in such case in his own name and in the name and on the behalf of the lunatic.

How married women and their husbands may concur.                                                                                113. A husband interested or claiming to be interested in right of his wife in any such question as aforesaid may concur in such case in his own name and in the name of his wife where the wife has no claim to any interest distinct from her husband; and a married woman having or claiming any interest in any such question as aforesaid distinct from her husband may in her own right concur in such case, provided that her husband also concurs therein.

How infants may concur.                                                                                114. The guardian of any infant interested or claiming to be interested in any such question as aforesaid may concur in such case in the name and on the behalf of the infant, unless such guardian has an interest in such question adverse to the interest of the infant therein.

Special guardian may be appointed to concur for a lunatic not found such by inquisition, or for an infant.                                                                                115. It shall be lawful for the Court, by order to be made in the matter of any lunatic not found such by inquisition, or in the matter of any infant, upon the application of any person on the behalf of such lunatic, or upon the application of such infant, by motion or petition, to appoint any person shown by affidavit to be a fit person, and to have no interest adverse to the interest of the lunatic or infant, to be the special guardian of such lunatic or infant for the purpose of concurring in such case in the name and on behalf of the lunatic or infant, and any such person so appointed may lawfully so concur: Provided always, that it shall be lawful for the Court to require notice of such application to be given to such person, if any, as the Court shall think fit.

Discharge of order to appoint special guardian of an infant, if made without notice to guardian.                                                                                116. In any case in which any such order as aforesaid shall have been made by the Court in the matter of any infant without notice to the guardian of the infant, it shall be lawful for the said Court, if it shall think fit so to do, to discharge such order, upon the application of such guardian, by motion or petition; and the Court, if it shall think fit, may thereupon appoint some other fit person to be the special guardian of such infant for the purpose of such special case, and may also give such directions as may be necessary for substituting in such special case either the name of the guardian so applying, or of the special guardian so appointed, in lieu of the name of the special guardian so displaced: Provided always, that the discharge of any order appointing a special guardian shall not invalidate anything which shall in the meantime have been done by such special guardian, unless the Court shall, upon notice to all parties, specially so direct.

Special case, how to be intituled, and parties thereto, how to be described.                                                                                117. Every such special case shall be intituled as a cause between some or one of the parties interested or claiming to be interested as plaintiffs or plaintiff, and the others or other of them as defendants or defendant; and in the title to such cases lunatics and infants shall be described as such, and their committees, guardians, or special guardians named; and where in any such case a married woman is named as a plaintiff and her husband as a defendant thereto, a next friend of such married woman shall be named in the title to such case.

Form of special case.                                                                                118. Every such special case shall concisely state such facts and documents as may be necessary to enable the Court to decide the question raised thereby, and upon the hearing of such case the Court and the parties shall be at liberty to refer to the whole contents of such documents, and the Court shall be at liberty to draw from the facts and documents stated in any such special case any inference which the Court might have drawn therefrom if proved in a cause.

Special case to state how guardians were constituted, and concurrence of married woman.                                                                                119. Every such special case to which an infant or a lunatic is a party by his guardian or special guardian shall also state how such guardian or special guardian was constituted; and where any married woman having or claiming any interest distinct from her husband is a party to such case, it shall be stated therein that she concurs in such case in her own right.

Special case to be signed by counsel and filed, and appearances to be entered.                                                                                120. Every such special case shall be signed by counsel for all parties, and shall be filed in the same manner as bills are filed, and the defendants may appear thereto in the same manner as defendants appear to bills; and no defendant shall be required to take an attested copy of a special case, but an attested copy thereof shall be taken by the plaintiff.

After a special case has been filed, parties to be bound by statements after defendants have appeared, except married women, infants, and lunatics, who are not to be bound till leave given by Court to set it down.  121. After a special case shall have been filed, and the defendants shall have appeared thereto, all the parties to such special case shall be subject to the jurisdiction of the Court, in the same manner as if the plaintiff in the special case had filed a bill against the parties named as defendants thereto, and such defendants had appeared to such bill; and upon the special case being filed, and appearances entered thereto as aforesaid, all parties to such special case, other than married women, infants, and lunatics, shall for the purposes of such special case be bound by the statements therein; and all married women, infants, and lunatics made parties to a special case shall for the purposes of such special case be bound by the statements therein, when and not before leave shall have been given by the Court to set down such special case in manner herein-after provided.

Special case, how to be set down for hearing.                                                                                122. So soon as all the defendants shall have appeared to the special case the same may, subject to the provisions herein-after contained, be set down for hearing, and subpœnas to hear judgment issued and served according to the practice of the said Court.

When a married woman, infant, or lunatic is a party, application to be made to the Court for leave to set the case down.                                                                                123. When any married woman, infant, or lunatic is party to a special case, application may be made to the Court for leave to set down the same, of which application notice shall be given to every party to such case in whom, as executor, administrator or trustee, any property in question therein is or is alleged to be vested in trust for or for the benefit of such married woman, infant, or lunatic, and also, if such application be not made by or on behalf of such married woman, infant, or lunatic, to such married woman and her husband, or to such infant, or to such lunatic and his committee, if any, as the case may be; and upon the hearing of such application the Court may give leave to set down such case, if it shall be of opinion that it is proper that the question raised therein shall be determined thereon, and shall be satisfied by affidavit or other sufficient evidence that the statements contained therein, so far as the same affect the interest of such married woman, infant, or lunatic, are true, but otherwise may refuse such application: Provided always, that in case the Court, upon the hearing of such application, shall be of opinion that it is proper that the question raised in such case shall be determined thereon, but shall not be satisfied that the statements contained therein, so far as they affect the interest of such married woman, infant, or lunatic, are true, it shall be lawful for the Court to direct such inquiries as to the Court shall seem proper, and upon further application being made to give or refuse leave to set down such case, as to the Court shall seem fit.

Powers of Court on such application.
Upon hearing, Court to determine questions and make declarations.                                                                                124. It shall be lawful for the Court, upon hearing of any such special case as aforesaid, to determine the questions raised therein, or any of them, and by decree to declare its opinion thereon, and, so far as the case shall admit of the same, upon the right involved therein, without proceeding to administer any relief consequent upon such declaration; and every such declaration of the Court contained in any such decree shall have the same force and effect as such declaration would have had, and shall be binding to the same extent as such declaration would have been, if contained in a decree made in a suit between the same parties instituted by bill: Provided always, that if upon the hearing of such special case as aforesaid the Court shall be of opinion that the questions raised thereby, or any of them, cannot properly be decided upon such case, the Court may refuse to decide the same.

Effect of declarations.
Court may refuse to decide.
Protection to be afforded to trustees, &c . by declarations.                                                                                125. Every executor, administrator, trustee, or other person making any payment or doing any act in conformity with the declaration contained in any decree made upon a special case shall in all respects be as fully and effectually protected and indemnified by such declaration as if such payment had been made or act done under or in pursuance of the express order of the said Court made in a suit between the same parties instituted by bill, save only as to any rights or claims of any person in respect of matters not determined by such declaration.

Suspension of decree pending appeal.                                                                                126. Where any person shall be desirous to appeal from the decision on such special case, it shall be lawful for the Court, upon application for that purpose, either at the time of the decree upon such special case being made or at any time afterwards and upon such conditions, if any, as the Court shall think fit, to order that the declaration contained in such decree shall not be acted upon for such time as the Court shall think just.

Special case shall be a lis pendens, and may be registered.                                                                                127. The filing of a special case, and the entering of appearances thereto by the persons named as defendants therein, shall be taken to be a lis pendens, and may be registered under the provisions of an Act made and passed in the session of Parliament held in the seventh and eighth years of the reign of Her present Majesty, intituled “An Act for the protection of purchasers against judgments, Crown debts, lis pendens, commission of bankruptcy, and for providing one office for registering all judgments in Ireland, and for amending the laws in Ireland respecting bankrupts and limitations of actions,” in like manner as any other lis pendens in a court of equity may now be so registered, and, unless and until so registered, shall not bind a purchaser or mortgagee without express notice thereof.

7 & 8 Vict. c. 90.
Mode of identifying documents referred to in special case.                                                                                128. Any document referred to in a special case, and any copies thereof or extracts therefrom, indentified by the signature of the solicitors for all parties, or of the town agents of such solicitors, may be produced and read at the hearing of such case, without further proof; and it shall be lawful for the said Court at any time after the filing of the special case, and the entering of appearances thereto by the persons named as defendants therein, to order any document which may be admitted thereby to be in the possession of any party to such case to be deposited and produced in such manner and for such purposes as the Court shall think fit.

Court may order production.
[Ss. 129–164 rep. 56 & 57 Vict. c. 54. (S.L.R.)]
Costs may be taxed, notwithstanding death of party to whom they are awarded.                                                                                165. When by any decree or order costs shall be ordered to be paid to any person, and the person to whom such costs shall be ordered to be paid shall die before such costs shall have been taxed or the amount thereof ascertained, such costs may be taxed and ascertained by the taxing master, notwithstanding the death of such person, on the application of his personal representative.

Costs may be taxed, notwithstanding death of party by whom they are payable.                                                                                166. When by any decree or order costs shall be ordered to be paid by any person, and in consequence of the death of such person such costs cannot, according to the existing law or practice, be taxed or ascertained, it shall be lawful for the Court, on the application of the person entitled to such costs, to direct the taxing master to tax and ascertain the same, upon service of a summons upon the personal representative of the person by whom such costs have been ordered to be paid, or such person as the Court shall appoint to represent the estate of such deceased person.

Service of summonses to tax under two preceding sections.                                                                                167. Summonses to tax costs pursuant to the two last preceding sections of this Act shall be served in like manner as ordinary summonses issued by the taxing master, or in such manner as the taxing master shall by any writing to be signed by him direct.

Taxing master may proceed ex parte, if party served does not attend.                                                                                168. The taxing master may proceed ex parte with such taxation, in case the person served with such summons shall not, by himself or his solicitor, attend pursuant thereto.

Recovery of costs taxed under this Act.                                                                                169. All costs taxed and ascertained under the provisions of this Act may be recovered in like manner as if the same had been taxed and ascertained in the lifetime of the person to whom or by whom the same shall have been awarded to be paid, or of the person in consequence of whose death the same could not, according to the existing law or practice, have been taxed or ascertained, any law or practice to the contrary notwithstanding.

Court of Chancery may summarily restrain the Bank of Ireland, &c . from permitting transfer of stock, &c .                                                                                170. It shall be lawful for the said Court of Chancery, upon the application of any party interested, by motion or petition in a summary way, without bill filed, to restrain the Bank of Ireland, or any other public company in Ireland, whether incorporated or not, from permitting the transfer of any stock in the public funds or any stock or shares in any public company which may be standing in the name or names of any person or persons or body politic or corporate in the books of the Bank of Ireland, or in the books of any such public company, or from paying any dividend or dividends due or to become due thereon: Every order of the said Court of Chancery upon such motion or petition as aforesaid shall specify the amount of the stock or the particular shares to be affected thereby, and the name or names of the person or persons, body politic or corporate, in which the same shall be standing: Provided always, that the said Court of Chancery shall have full power, upon the application of any party interested, to discharge or vary such order, and to award such costs upon such application as to the said Court shall seem fit.

[Ss. 171–177 rep. 56 & 57 Vict. c. 54. (S.L.R.)]
Part IV.
[Ss. 178–190 rep. 56 & 57 Vict. c. 54. (S.L.R.)]
Part V.
Miscellaneous.
Provision of salaries, pensions, compensations, and expenses.                                                                                191. . . . all salaries, pensions, compensations, and super-annuations, whether already granted or to be granted, and all expenses in the Court of Chancery (other than the salaries and pensions of the Lord Chancellor, the Lord Justice of Appeal, the Master of the Rolls, the Vice-Chancellor, and the Masters), shall be paid out of monies to be voted by Parliament for that purpose; . . .

[Ss. 192, 193 rep. 56 & 57 Vict. c. 54. (S.L.R.)]
Power to parties ordered to invest in or transfer stock to employ any licensed stock broker.                                                                                194. It shall be lawful for the party or parties in any suit who shall be ordered to invest any money in the purchase of the stocks, funds, or annuities transferable at the Bank of Ireland, or to transfer for sale or otherwise any of the said stocks, funds, or annuities, to employ any one of the licensed stock brokers, being a member of the Stock Exchange in Dublin, to make such investment and transfer.

[S. 195 spent.]
[Sched. (A.) rep. 38 & 39 Vict. c. 66. (S.L.R.) Sched. (B.) rep. 56 & 57 Vict. c. 54. (S.L.R.)]

[1 Words in brackets rep. 56 & 57 Vict. c. 54. (S.L.R.)


Convention with United States, dated 20th Oct. 1818.
His Majesty in council may make regulations and give orders for carrying the convention into effect.

Whereas a convention between his Majesty and the United States of America was made and signed at London on the twentieth day of October one thousand eight hundred and eighteen; and by the first article of the said convention, reciting that differences had risen respecting the liberty claimed by the United States for the inhabitants thereof to take, dry, and cure fish in certain coasts, bays, harbours, and creeks of his Britannic Majesty's dominions in America, it is agreed that the inhabitants of the said United States shall have for ever, in common with the subjects of his Britannic Majesty, the liberty to take fish of every kind on that part of the southern coast of Newfoundland which extends from Cape Ray to the Rameau islands, on the western and northern coasts of Newfoundland from the said Cape Ray to the Quirpon islands, on the shores of the Magdalen islands, and also on the coasts, bays, harbours, and creeks from Mount Joly on the southern coast of Labrador to and through the straits of Belleisle, and thence northwardly indefinitely along the coast, without prejudice however to any of the exclusive rights of the Hudson's Bay Company; and it was also by the said article of the said convention agreed that the American fishermen should have liberty for ever to dry and cure fish in any of the unsettled bays, harbours, and creeks of the southern part of the coast of Newfoundland above described, and of the coast of Labrador, but that so soon as the same or any portion thereof, should be settled it should not be lawful for the said fishermen to dry or cure fish at such portion so settled, without previous agreement for such purpose with the inhabitants, proprietors, or possessors of the ground: And whereas it is expedient that his Majesty should be enabled to carry into execution so much of the said convention as is above recited, and to make regulations for that purpose: 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 it shall and may be lawful for his Majesty, by and with the advice of his Majesty's privy council, by any order or orders in council to be from time to time made for that purpose, to make such regulations, and to give such directions, orders, and instructions to the governor of Newfoundland, or to any officer or officers on that station, or to any other person or persons whomsoever, as shall or may be from time to time deemed proper and necessary for the carrying into effect the purposes of the said convention, with relation to the taking drying, and curing of fish by inhabitants of the United States of America, in common with British subjects, within the limits set forth in the said article of the said convention and herein-before recited; any Act or Acts of Parliament, or any law, custom, or usage to the contrary in anywise notwithstanding.

Foreign vessels not to fish within a certain distance of any coasts, bays, &c. of British possessions in America not included in the limits specified in the convention; under penalty of confiscation.  2. It shall not be lawful for any person or persons, not being a natural-born subject of his Majesty, in any foreign ship, vessel, or boat, nor for any person in any ship, vessel, or boat, other than such as shall be navigated according to the laws of the United Kingdom of Great Britain and Ireland, to fish for or to take, dry, or cure any fish of any kind whatever within three marine miles of any coasts, bays, creeks, or harbours whatever in any part of his Majesty's dominions in America, not included within the limits specified and described in the first article of the said convention and herein-before recited; and if any such foreign ship, vessel, or boat, or any persons on board thereof, shall be found fishing, or to have been fishing, or preparing to fish within such distance of such coasts, bays, creeks, or harbours within such parts of his Majesty's dominions in America out of the said limits as aforesaid, all such ships, vessels, and boats; together with their cargoes, and all guns, ammunition, tackle, apparel, furniture, and stores, shall be forfeited, and shall and may be seized, taken, sued for, prosecuted, recovered, and condemned by such and the like ways, means, and methods, and in the same courts, as ships, vessels, or boats may be forfeited, seized, prosecuted, and condemned for any offence against any laws relating to the revenue of customs, or the laws of trade and navigation, under any Act or Acts of the Parliament of Great Britain or of the United Kingdom of Great Britain and Ireland: Provided that nothing in this Act contained shall apply or be construed to apply to the ships or subjects of any prince, power, or state in amity with his Majesty, who are entitled by treaty with his Majesty to any privilege of taking, drying, or curing fish on the coasts, bays, creeks, or harbours, or within the limits in this Act described.

Saving as to vessels of any power entitled thereto by treaty.

American fishermen may enter such bays, &c. for the purpose of shelter, &c. subject to such restrictions as may be imposed to prevent abuse of privileges.                                               3. Provided always, that it shall and may be lawful for any fisherman of the said United States to enter into any such bays or harbours of his Britannic Majesty's dominions in America as are last mentioned, for the purpose of shelter and repairing damages therein, and of purchasing wood and of obtaining water, and for no other purpose whatever; subject nevertheless to such restrictions as may be necessary to prevent such fishermen of the said United States from taking, drying, or curing fish in the said bays or harbours, or in any other manner whatever abusing the said privileges by the said treaty and this Act reserved to them, and as shall for that purpose be imposed by any order or orders to be from time to time made by his Majesty in council under the authority of this Act, and by any regulations which shall be issued by the governor or person exercising the office of governor in any such parts of his Majesty's dominions in America, under or in pursuance of any such order in council as aforesaid.

Penalty on persons refusing to depart from such bays, &c. when required so to do, or disobeying regulations made under this Act.                                                                         4. If any person or persons, upon requisition made by the governor of Newfoundland, or the person exercising the office of governor, or by any governor or person exercising the office of governor in any other parts of his Majesty's dominions in America as aforesaid, or by any officer or officers acting under such governor, or person exercising the office of governor, in the execution of any orders or instructions from his Majesty in council, shall refuse to depart from such bays or harbours; or if any person or persons shall refuse or neglect to conform to any regulations or directions which shall be made or given for the execution of any of the purposes of this Act; every such person so refusing or otherwise offending against this Act shall forfeit the sum of two hundred pounds, to be recovered in the superior court of judicature of the island of Newfoundland, or in the superior court of judicature of the colony or settlement within or near to which such offence shall be committed, or by bill, plaint, or information in any of his Majesties courts of record at Westminster; one moiety of such penalty to belong to his Majesty, and the other moiety to such person or persons as shall sue or prosecute for the same: Provided always, that any such suit or prosecution, if the same be committed in Newfoundland, or in any other colony or settlement, shall be commenced within three calendar months, and, if commenced in any of his Majesty's courts at Westminster, within twelve calendar months from the time of the commission of such offence.