Page:Public General Statutes 1896.djvu/366

346 1. As from the fifteenth day of May next after the passing of this Act, and during the continuance thereof, the annual value of all agricultural lands and heritages in Scotland—

(1) shall for the purpose of the occupiers' consolidated rate leviable by county councils, including the portion thereof leviable under the Public Health (Scotland) Acts, be held to be the nearest aggregate sum of pounds sterling to three-eighths of the annual value thereof as appearing on the valuation roll; and

(2) shall for the purpose of the occupiers' share of the poor rate, the school rate, and the other rates leviable by parish councils be held to be the nearest aggregate sum of pounds sterling to three-eighths of the annual value thereof as appearing on the valuation roll, subject to the deductions in pursuance of section thirty-seven of the

Provided that where lands and heritages are classified in terms of section thirty-six of the, if it shall be certified by the Secretary for Scotland that the rates leviable on the occupiers of agricultural lands and heritages in pursuance of the classification are less than, or as nearly as may be the same as, the rates which would without classification be leviable on such occupiers in terms of this Act such classification (herein-after termed a certified classification) shall have effect, and sub-section (2) shall not apply.

The expression "agricultural lands and heritages" means any lands and heritages used for agricultural or pastoral purposes only, or as market gardens, orchards, or allotments, but does not include woodlands or land occupied together with a house as a park, garden, or pleasure ground, or any land kept or preserved mainly or exclusively for sporting purposes. Provided that if any question shall arise as to the lands and heritages falling within the foregoing definition it shall be determined summarily by the sheriff whose decision shall be final.

The expression "parish council" includes school board where a school rate is levied directly by a school board.

1.—(1.) The Secretary for Scotland shall ascertain and certify the amount which is to be taken as having been raised during the local financial year ending the fifteenth day of May, one thousand eight hundred and ninety-six, by each rating authority by each rate to which this Act applies, and the portion of such amount which represents the occupiers' share of such rate in each rateable area.

(2.) The Secretary' for Scotland shall ascertain and certify the valuation of each rateable area to which this Act applies for the said year, and the portion of such valuation which represents the valuation of agricultural lands and heritages.

(3.) That part of the occupiers' share of each rate which represents the portion borne by the valuation of agricultural lands and heritages in the rateable area to the whole valuation of the rateable area shall to the extent of five-eighths thereof, ascertained and certified by the Secretary for Scotland, to the amount regulating