Local Taxation (Customs and Excise) Act, 1890

• Permanent Page URL

Application of Scotch share of customs and excise duties.

30 & 31 Vict. c. 101.

52 & 53 Vict. c. 30.

50 & 51 Vict. c. 64.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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