Page images
PDF
EPUB

5

10

15

powers, rights and remedies competent to the rating or A.D. 1926. other authority or to their officers for levying, collecting

or recovering a rate shall apply to each of the instalments

of the rate as if it were a separate rate :

Provided that

(a) any person may elect to pay in one sum
instead of by instalments and any person
failing to make payment of the first instal-
ment on or before the date fixed therefor shall
forfeit the right to pay by instalments; and
(b) nothing herein contained shall limit the
powers of a rating authority under the
provisions of any local Act with respect to
levying, collecting and recovering rates by
instalments, and any such provisions of any
local Act shall apply to the rates which,
under this Act, are levied by the rating
authority.

(2) The rating or other authority may at any time 20 revoke or vary any resolution under this section.

18. (1) A rating authority may, if they think Discount on fit, by resolution direct that an allowance by way of rates. discount not exceeding two and one-half per centum shall be made on the amount due in respect of all rates levied 25 by them from every person who pays the net amount due before such date as the rating authority shall determine :

Provided that the allowance may be at different rates according to the dates of payment and shall be at the 30 same rate to all persons making payment on the same day.

(2) The rating authority may at any time revoke or vary a resolution under this section.

(3) While any resolution under this section is 35 in force, there shall be included in every demand note for rates levied by the rating authority a statement of the effect of the resolution.

(4) This section shall apply to any other authority having statutory powers to levy a rate in like manner 40 as it applies to a rating authority.

19. In calculating and collecting rates levied by a Fractions of rating authority, any fractional part of a penny less a penny of than one halfpenny shall not be reckoned as part of the rates.

A.D. 1926. amount of such rates and any fractional part of a penny amounting to or exceeding a halfpenny shall be reckoned in the amount of such rates as a penny.

Collection of rates levied by autho

rities other

than rating

20. Any rating authority and any other authority having statutory power to levy a rate within the area 5 of the rating authority may make arrangements on such terms and conditions as may be agreed for the collection authorities. by the rating authority of the rates levied by the other authority, and where such arrangements are in force the demand note issued by the rating authority in respect 10 of rates levied by them may include as a separate item the rate levied by the other authority.

Demand notes for rates.

21. (1) Every demand note for rates issued by a rating authority (other than any demand note which may be issued in respect only of a second or later instalment 15 of rates) shall contain information with respect to the following matters, that is to say

(a) the situation of the lands and heritages in respect

of which the demand note is issued and such description thereof reasonably necessary for 20 purposes of identification as may be prescribed; (b) the gross annual value thereof and the value thereof for the purposes of the rates in the demand note;

(c) where the rates are levied as consolidated 25 rates the amount in the pound at which those rates are levied, and where the rates are not so levied the total amount in the pound of the rates in the demand note levied by the rating authority;

(d) the period in respect of which the rates are levied ;

30

35

(e) where the rates are levied as consolidated
rates the amount in the pound representing
each of the separate rates in respect of which
the consolidated rates are levied, and where the
rates are not so levied the amount in the pound
of each of the rates in the demand note levied
by the rating authority-showing separately the
rates relating to expenditure of the rating 40
authority and those relating to expenditure of
each authority by or on account of which a
certificate has been issued to the rating autho-
rity; and

5

10

15

20

(f) the amounts in the pound which are being levied A.D. 1926.
by the rating authority for such of the principal
services administered respectively by the rating
authorities and the authorities by or on account
of which certificates have been issued to the
rating authority as may be prescribed.

(2) The Secretary for Scotland may by rules prescribe the forms of demand notes for rates and anything which by this section is to be prescribed.

22. (1) The following subsection shall be sub- Amendment stituted for subsection (4) of section sixty-two of the Local of s. 62 of Government (Scotland) Act, 1889 (which makes provision with respect to the levying of rates), that is to

say:

"(4) The county council may relieve any person from payment of any rate on the ground of poverty or inability to pay, but only on application by such person; but no lands or heritages shall be exempted from assessment on the ground that they are or have been during the period of assessment unoccupied and unfurnished except in respect of the amount payable by the occupier." (2) Summary warrants for the recovery of rates by county councils shall, in addition and without preju25 dice to the other remedies competent thereunder, decern and ordain instant execution by arrestment, and subsection (5) of section sixty-two of the Local Government (Scotland) Act, 1889, shall have effect accordingly.

52 & 53 Vict.

c. 50.

amend

23. (1) Section sixty-six of the Local Government Conse30 (Scotland) Act, 1889 (which relates to requisitions and quential payments of burgh contributions to county funds), ments of whether for the purposes of that Act or of any other Act various by which it is applied, shall have effect as if the fifteenth Acts. day of July were therein substituted for the month of 35 October.

(2) The sum of fifty thousand pounds which, under subsection (4) of section two of the Education and Local 55 & 56 Vict. Taxation Account (Scotland) Act, 1892, is to be distributed c. 51. among parish councils shall, instead of being applied 40 to the relief of local rates as therein provided, be applied in reduction of the expenditure incurred by the parish councils respectively for the purposes of their powers and duties under the Acts administered by them in such manner as they may determine.

A.D. 1926.

(3) Section thirty-seven of the Local Government (Scotland) Act, 1894 (which relates to the local annual 57 & 58 Vict. budget of parish councils), shall have effect as if the month of June were therein substituted for the month of July.

c. 58.

Transfer of existing officers.

(4) The statutory powers of a rating authority to 5 borrow temporarily in connection with current annual expenditure in anticipation of the rates applicable to such expenditure shall be deemed to include power to borrow for the purposes of meeting any sum, so far as uncollected, payable in accordance with the provisions 10 of this Act to a parish council, education authority or district board of control under a certificate by or on account of that council, authority or board, and that upon the security of the rates leviable by the rating authority for the purposes of Acts of Parliament administered by 15 them and also, so far as uncollected at the time, the parish, education and lunacy rates which have been levied by them.

24.-(1) Any officer or servant who at the passing of this Act is employed by a parish council in full time 20 employment either as collector of rates of the parish council or otherwise in the performance of the duties of the parish council relating to the collection of rates shall be transferred to and become an officer or servant of the rating authority or, where the parish is within 25 the areas of two or more rating authorities, of such one of those rating authorities as the authorities after consultation with the parish council may agree; and if the rating authorities fail to agree with respect to any such officer or servant, that officer or servant shall 30 be entitled to compensation, any such officer or servant transferred as aforesaid being in this section referred to as a "transferred officer."

[ocr errors]

(2) Subject as hereinafter provided, transferred officers shall hold their offices by the same tenure 35 and upon the same terms and conditions as if this Act had not passed, and while performing similar duties shall receive not less salaries or remuneration than they would have received or been entitled to if this Act had not passed:

40

Provided that where a transferred officer who, in respect of his service with a parish council has been subject to a superannuation scheme, is transferred under this section to a rating authority having no superannuation scheme to which he will be subject, nothing 45

herein contained shall be deemed to require such rating A.D. 1926. authority to adopt a superannuation scheme and such transferred officer, on ceasing to hold office in the parish council, shall, if he is not entitled to a superannuation 5 allowance under the superannuation scheme of the parish council, be entitled to a return of contributions with interest as if the provisions of section ten of the Local 12 & 13 Government and other Officers' Superannuation Act, Geo. 5. c. 59, 1922, applied in his case.

10

15

(3) The rating authority may distribute their business among transferred officers in such manner as the authority may think proper, and every transferred officer shall perform such duties in relation to that business as may be directed by the authority.

(4) A rating authority may abolish the office of any transferred officer whose office they may deem unnecessary, but such officer shall be entitled to compensation.

(5) If at any time within five years after the 20 commencement of this Act any transferred officer is required by the rating authority to whose service he has been transferred to perform duties which are not analogous to or which are an unreasonable addition to those which he was required to perform under the 25 parish council, the officer may relinquish his office and thereupon shall be entitled to compensation.

(6) Every officer or servant of a parish council (other than an officer or servant to whom subsection (1) of this section applies) and every officer or servant of 30 a county council who, by virtue of this Act or anything done in pursuance or in consequence thereof, suffers any direct pecuniary loss by abolition of office or by diminution or loss of salary or fees, shall be entitled to compensation.

35

(7) Compensation shall be payable to the officer or servant entitled thereto by the rating authority concerned, or where the parish of the parish council in whose service the officer entitled to compensation was at the passing of this Act is in the area of two or 40 more rating authorities, by the rating authority (in this subsection referred to as the " principal rating authority") the gross annual valuation of whose area so far as within the parish, according to the valuation roll for the year current at the passing of this Act, exceeds the

« PreviousContinue »