A.D. 1926. leviable, and the provisions of any local Act inconsistent with the provisions of this subsection and of any such Order shall cease to have effect.

Provisions as to

agricultural rates grant. 13 & 14 Geo. 5. c. 39.

(3) The Secretary for Scotland may, on the application of an authority having power to levy a water rate 5 under a local Act, by Order, direct that the provisions of subsection (1) of this section shall apply for the purposes of such water rate subject to such exceptions, modifications and adaptations as may be prescribed in the Order, and such water rate shall be levied subject to 10 the provisions of the Order.

(4) Save as otherwise provided in any local Act, if the amount of the rateable value of any lands and heritages in a county includes a fraction of five shillings, the amount of the rateable value shall be increased or 15 reduced as the case may be to the nearest complete five shillings, or if the fraction is two shillings and sixpence the fraction shall be disregarded.

(5) The provisions of any Act under which a rate is to be charged in equal proportions to owners and 20 occupiers or to be equally divided between owners and occupiers or to be leviable from owners and occupiers in equal proportions shall be deemed to be complied with in the case of agricultural lands and heritages if an equal rate per pound is levied upon owners and 25 occupiers.

(6) Nothing in this section shall affect the total exemption from rates of any lands and heritages.

13.-(1) Section eight of the Agricultural Rates Act, 1923 (in this section referred to as "the Act of 30 1923") shall cease to have effect and the deduction made in pursuance of the immediately preceding section and of the First Schedule to this Act from the gross annual value of agricultural lands and heritages shall be treated for the purposes of the other provisions of 35 the Agricultural Rates (Scotland) Acts, 1896 to 1923 (in this section referred to as "the Acts") as if it were the relief from rates for which provision is made by the said section eight.

(2) The Acts shall have effect as if for the references 40 therein to parish councils there were substituted references to town councils and county councils as respects parish and education rates and as if the rates leviable by county

councils included the rates which but for the provisions A.D. 1926. of section ten of this Act would have been leviable by county councils within police burghs, and the expression "rating authority" in the Acts shall be construed 5 accordingly.

(3) For the purposes of section ten of the Act of 1923 (which relates to the ascertainment of the amount of the additional annual grant for Scotland and of payments to rating authorities), the owners' share of a 10 rate shall be deemed to be one-half of the amount taken as raised by the rate except that in the case of a rate which but for the provisions of section nine of this Act would have been payable wholly or to a partial extent by owners only, the share of one-half shall be increased 15 by an amount representing the produce of one-half of the rate or that part of the rate, as the case may be, which but for the said provisions would have been payable by owners only.

(4) The powers of the Secretary for Scotland to 20 make amendments or variations on certificates under subsection (4) of section two of the Agricultural Rates Congested Districts and Burgh Land Tax Relief (Scotland) Act, 1896 (in this section referred to as "the Act of 1896"), shall apply for the purposes of carrying into 25 effect the provisions of this Act.

(5) Every sum received by a rating authority under subsection (3) of section four of the Act of 1896, or subsection (1) of section two of the Local Taxation 61 & 62 Vict. Account (Scotland) Act, 1898, or the Act of 1923, in c. 56.

30 respect of a parish rate or the education rate, or the lunacy rate, or any other rate so far as relating to the expenses of a district board of control, if levied for a period after the fifteenth day of May, nineteen hundred and twenty-eight, shall, notwithstanding that under 35 section eleven of the Act of 1923 it is deemed to have been raised or to be raisable by the rate, instead of being appropriated in reduction of the total amount leviable by the rate as provided in said section eleven, be paid by the rating authority to the parish council or 40 the education authority or the district board of control as the case may be, over and above the sum payable to the council, authority or board under a certificate, and the sum so paid to the council, authority or board in

A.D. 1926. respect of a rate shall be applied by them in reduction of the expenditure in respect of which the rate is leviable.

(6) The expression "agricultural lands and heritages in the Acts, shall have the same meaning as in this Act, and section one of the Act of 1896, so far 5 as unrepealed, shall cease to have effect save for the purpose of construing any enactment in which that section is referred to.

14. (1) Every valuation roll made up in accordance with the Lands Valuation (Scotland) Act, 1854, or 10 section sixty of the Burgh Police (Scotland) Act, 1903, and the Acts (whether public general or local) amending the same shall in addition to the other particulars required by the said Acts show the rateable value of the lands and heritages and the amount of the deduction 15 from the gross annual value for the purpose of ascertaining the rateable value, and the provisions of the Lands Valuation (Scotland) Act, 1854, and the Acts amending the same (including, without prejudice to the said generality, the provisions with respect to notices to 20 persons whose property is valued and with respect to appeals) shall apply accordingly.

(2) Lands and heritages, the gross annual value of which is also the rateable value, shall not be included in the same entry in a valuation roll as lands and heritages 25 from the gross annual value of which a deduction is made in ascertaining the rateable value, nor shall any lands and heritages be included in the same entry therein as other lands and heritages unless the same rate of 'deduction is made from the gross annual value in ascer- 30 taining the rateable value in the case of each of the lands and heritages in the entry.

(3) Where for the purposes of any rate leviable under or in accordance with any local Act an apportionment is required of the total gross annual value of lands and 35 heritages entered in a valuation roll under a single entry, the assessor under the Lands Valuation (Scotland) Act, 1854, may, and on the application of the authority by whom the rate is leviable or of any person interested shall, apportion the sum entered in the valuation roll in respect 40 of the said lands and heritages so far as necessary for the purpose of levying the rate aforesaid, and the authority or any person aggrieved by the apportionment may,

within fourteen days after such apportionment has been A.D. 1926. intimated to him, appeal to the sheriff, whose decision shall be final.

(4) Where for the purposes of this Act an amount 5 required or the amount of a deficiency or the amount of expenses in respect of a year is to be allocated and apportioned between two or more rating authorities according to the rateable valuations or the gross annual valuations in the valuation roll of their respective areas 10 so far as within the parish or the education area or other district, the valuation roll shall be the valuation roll for the preceding year with such adjustments on the basis of the roll for that year as may be necessary to take account of any alteration in boundaries of the area 15 of any rating authority, to which effect has been or is being given in the valuation roll for the year current. The provisions of this subsection shall also apply for the purpose of the apportionment of the expenses of district boards of control in the case of the first year 20 after the commencement of this Act.

subjects
in counties

may be

rates.

15. Without prejudice to the provisions of the Owners of House Letting and Rating (Scotland) Acts, 1911 and certain 1920, a county council or any other authority (not being the town council of a burgh) having statutory power to 25 levy a rate may if they think fit levy any rate in charged respect of lands and heritages separately let for a shorter with period than one year or at a rent of or under four pounds occupier's per annum in the same manner and from the same persons as if the names of the tenants and occupiers of 30 such lands and heritages were not inserted in the valuation roll, but the county council or other authority shall allow to such persons a deduction from the occupiers' rates equal to two and one-half per centum thereof, and every such person charged with and paying such occu35 piers' rates shall have relief against the occupiers of such lands and heritages for the full amount thereof without deduction if and so far as such rates may by law be properly chargeable upon such occupier.

16. (1) Where by virtue of any public general or Consoli40 local Act the rates leviable by a rating authority are dation of levied as consolidated rates, by whatever name called, rates. the parish rates and the education rate shall be levied and recovered by the rating authority as part of the consolidated rates in like manner as if the expenditure

A.D. 1926. to which those rates relate were expenditure subject to the control of the rating authority.

Payment of rates by

(2) On passing a resolution to that effect, the town
council of a burgh may, after fixing the amount per
pound in respect of each of the rates leviable by them 5
on the basis of rateable valuation of lands and heritages,
instead of levying such separate rates, levy within the
burgh consolidated rates of an amount equal to the
total amount of the aforesaid separate rates which
consolidated rates shall be divided between owners and 10
occupiers in the same proportions as the total amount
of the separate rates would have been divided between
owners and occupiers had they been separately levied;
Provided that-

(a) nothing herein contained shall be deemed to 15
authorise the levying, as part of the con-
solidated rates, of a sum in respect of a
separate rate in excess of the statutory
limit applicable in the case of that rate; and
(b) where any separate rate is leviable only within 20
part of a burgh the consolidated rates levied
within a part of the burgh shall be in respect
only of the rates leviable in that part;

and the consolidated rates shall, subject to the provisions
of this Act, be recovered in like manner and under the 25
like powers and provisions (including without prejudice
to the said generality the power to grant exemption
on the ground of poverty or inability to pay and the
provision relating to appeals) as the public health general
assessment. The town council may at any time revoke 30
any resolution under this subsection.

17.-(3) Notwithstanding anything to the contrary in any Act, a rating authority or any other authority instalments. having statutory power to levy a rate may, on passing a resolution to that effect, levy, collect and recover all or 35 any of the rates by not more than two instalments of equal amounts payable at such dates as the rating or other authority may determine, the date in the case of the first instalment being not earlier than the first nor later than the fifteenth day of December and in the case of the second 40 instalment being not earlier than the first nor later than the fifteenth day of March, and the demand note shall, in addition to the other particulars required, state the date appointed for the payment of each instalment, and all