Page:Public General Statutes 1896.djvu/367

1896. the distribution of the balance of moneys herein -after mentioned in respect of that rate.

(4.) The Secretary for Scotland may in case of error amend, or for the purpose of meeting any alteration in an area or authority to which a certificate relates may vary, a certificate under this Act, and any such amendment or variation shall have effect from the date of the original certificate, or any later date fixed by the said Secretary, but, save as in this section provided, a certificate shall be final and binding on all persons.

3.—(1.) During the continuance of this Act, the Commissioners Payment to of Inland Revenue, in such manner, by such payments, and under such regulations as the Treasury may direct, shall pay to the Local Taxation (Scotland) Account, out of the proceeds of the estate duty Account, derived in Scotland from personal property, such sums as may be ascertained by the Treasury to be equal to eleven eightieth parts of the sums payable under the to the Local Taxation Account therein mentioned.

(2.) The first payment under this section shall be made during the six months ending on the thirty-first day of March next after the passing of this Act, so as to make up a half-yearly payment to meet the payments out of the Local Taxation (Scotland) Account which may be made during the six ensuing months.

4. The sums paid to the Local Taxation (Scotland) Account under this Act in respect of any financial year shall be applied by or under the direction of the Secretary for Scotland in manner Taxation following (that is to say):—

(1.) In paying to the Commissioners of Inland Revenue the sums payable during that year for land tax by royal burghs and burghs of barony or regality in Scotland; and in paying to any burgh a sum equal to the annual amount of the land tax redeemed by such burgh; and

(2.) In transferring to an authority to be hereafter determined by Act of Parliament the sum of fifteen thousand pounds for the improvement of congested districts in the Highlands and Islands of Scotland, such sum to be applied as may be provided in the said Act, and until so applied to remain to the credit of the Local Taxation (Scotland) Account; and

(3.) In distributing the balance among county councils and parish councils in Scotland in proportion to the amounts ascertained and certified as herein-before provided for the purpose of regulating such distribution.

(4.) Every sum paid or payable under this Act out of the Local Taxation (Scotland) Account to any authority in respect of any rate shall for all purposes be deemed to have been raised or to be raiseable from occupiers by the said rate.

5. As from the fifteenth day of May next after the passing of Certain this Act, and during the continuance thereof, section thirty-sixof the the  and all enactments which require assessments during leviable by county councils under the Public Health (Scotland)