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remuneration as the Treasury may determine, and the amount thereof shall be charged on and payable out of the Consolidated Fund of the United Kingdom or the growing produce thereof.

33. Any stock or securities issued in respect of any loan raised by the Government of Southern Ireland or Northern Ireland shall be deemed to be included amongst the securities in which a trustee may invest under the powers of "The Trustee Act, 1893," or "The Trusts (Scotland) Acts, 1861 to 1910."

34.-(1.) There shall be charged on the Consolidated Fund of the United Kingdom or the growing produce thereof and, as soon as may be after the appointed day, paid thereout to the Exchequers of Southern Ireland and Northern Ireland respectively such sums as the Joint Exchequer Board may certify to be necessary for the purpose of providing buildings (including the sites thereof) and for their equipment for the accommodation of the Parliaments and public departments in Southern and Northern Ireland respectively.

(2.) The Joint Exchequer Board may authorise the Lord Lieutenant to make such payments from the Exchequers of Southern Ireland and Northern Ireland as may be necessary in order to provide for bringing this Act into operation, but no such authority shall be given as respects the Exchequer of Southern Ireland or Northern Ireland after the expiration of a period of three months from the first meeting of the Parliament of Southern Ireland or Northern Ireland, as the case may be.

35.-(1.) As from the end of the financial year in which the date of Irish union falls, the foregoing financial provisions shall have effect, subject to the following modifications:

(a.) There shall be an Irish Exchequer and an Irish Consolidated Fund in the place of, or, if constituent Acts so provide, in addition to the Exchequers and Consolidated Funds of Southern Ireland and Northern Ireland.

(b.) The Parliament and Government of Ireland shall, except so far as constituent Acts otherwise provide, have all the powers of taxation (including the powers in relation to income tax and super-tax) which before the date of Irish union were vested in the Governments and Parliaments of Southern Ireland and Northern Ireland.

(c.) The Irish residuary share of reserved taxes shall be paid into the Irish Exchequer.

(d.) The Government of Ireland shall, unless the constituent Acts otherwise provide, have the power to collect and recover purchase annuities, and the annuities collected by them shall be paid into the Irish Consolidated Fund.

(e.) For the members of the Joint Exchequer Board appointed by the Treasuries of Southern Ireland and Northern

Ireland, there shall be substituted two members appointed by the Irish Treasury.

(f.) The provisions making stock or securities issued in respect of loans raised by the Governments of Southern Ireland and Northern Ireland trustee securities shall extend to stock or securities issued in respect of loans raised by the Government of Ireland.

(2.) Provision shall be made by the Parliament of Ireland for the cost of Irish services administered by the Government of Ireland.

(3.) All sums paid into the Irish Exchequer shall form the Irish Consolidated Fund, and, subject to the provisions of any Act of the Parliament of Ireland, or this Act, or any other Act of the Parliament of the United Kingdom charging any sums on the Irish Consolidated Fund, all such sums shall be appropriated to the public service of Ireland by Act of the Parliment of Ireland, and shall not be applied for any purpose for which they are not so appropriated.

(4.) Save as may be otherwise provided by Act of the Parliament of Ireland, the existing law relating to the Exchequer and Consolidated Fund of the United Kingdom shall apply with the necessary modifications to the Irish Exchequer and Consolidated Fund, and an officer shall be appointed by the Lord Lieutenant to be Comptroller and Auditor-General for Ireland.

(5.) Save as may be otherwise provided by Act of the Parliament of Ireland, the accounts of the Irish Consolidated Fund shall be audited as appropriation accounts in manner provided by The Exchequer and Audit Departments Act, 1866,” and any Acts amending the same, by or under the direction of the Irish Comptroller and Auditor-General.

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36. If at any time after the date of Irish union an address for the purpose is presented by both Houses of the Parliament of Ireland, the Joint Exchequer Board shall forthwith take into consideration the transfer to the Parliament and Government of Ireland of the powers of imposing, charging, levying and collecting customs duties and excise duties reserved by this Act and report thereon and on the methods by which in case of such transfer the payment of the Irish contribution to Imperial liabilities and expenditure can be secured, and shall cause a copy of their report to be laid before the Parliament of the United Kingdom and the Parliament of Ireland.

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Lord Lieutenant.

37. (1.) Notwithstanding anything to the contrary in any Act, no subject of His Majesty shall be disqualified for holding the office of Lord Lieutenant of Ireland on account of his religious belief.

(2.) The term of office of the Lord Lieutenant shall be six years, without prejudice to the power of His Majesty at any time to revoke the appointment, and with the intent that the continuance in office of the Lord Lieutenant shall not be affected by any change of Ministry.

(3.) The salary and expenses of the Lord Lieutenant shall be paid out of moneys provided by the Parliament of the United Kingdom, but there shall be deducted from the Irish residuary share of reserved taxes in each year, towards the payment of the Lord Lieutenant's salary, a sum of £5,000.

Provisions as to Courts of Law and Judges.

38. The Supreme Court of Judicature in Ireland shall cease to exist, and there shall be established in Ireland the following Courts, that is to say, a Court having jurisdiction in Southern Ireland, to be called the Supreme Court of Judicature of Southern Ireland, a Court having jurisdiction in Northern Ireland, to be called the Supreme Court of Judicature of Northern Ireland, and a Court having appellate jurisdiction throughout the whole of Ireland, to be called the High Court of Appeal for Ireland.

39.-(1.) The Supreme Court of Judicature of Southern Ireland shall consist of two divisions, one of which, under the name of His Majesty's High Court of Justice in Southern Ireland, shall, in Southern Ireland, have and exercise all such jurisdiction as is now exercised by His Majesty's High Court of Justice in Ireland, and by the Judges of that Court (including the Land Judges), and the other of which, under the name of His Majesty's Court of Appeal in Southern Ireland, shall, in Southern Ireland, have and exercise all such jurisdiction as is now exercised by His Majesty's Court of Appeal in Ireland.

(2.) The High Court of Justice in Southern Ireland and the Court of Appeal in Southern Ireland shall, subject to the provisions of Part III of the Seventh Schedule to this Act, be constituted in manner provided by Part I of that Schedule.

40.-(1.) The Supreme Court of Judicature of Northern Ireland shall consist of two divisions, one of which under the name of His Majesty's High Court of Justice in Northern Ireland shall, in Northern Ireland, have and exercise all such jurisdiction as is now exercised by His Majesty's High Court of Justice in Ireland and by the Judges of that Court (including the Land Judges), and the other of which, under the name of His Majesty's Court of Appeal in Northern Ireland shall, in Northern Ireland, have and exercise all such jurisdiction as is now exercised by His Majesty's Court of Appeal in Ireland.

(2.) The High Court of Justice in Northern Ireland and the

Court of Appeal in Northern Ireland shall, subject to the provisions of Part III of the Seventh Schedule to this Act, be constituted in manner provided by Part II of that Schedule.

41.-(1.) Subject to the provisions of this Act and any modifications or adaptations made by Irish Transfer Orders under this Act, all enactments relating to the Supreme Court of Judicature in Ireland and the Judges and officers thereof shall apply to the Supreme Court of Judicature in Southern Ireland and to the Supreme Court of Judicature in Northern Ireland respectively, and the Judges and officers thereof, as they apply to the Supreme Court of Judicature in Ireland and the Judges and officers thereof, and as if for references to the High Court of Justice in Ireland there were substituted references to the High Court of Justice in Southern Ireland or the High Court of Justice in Northern Ireland, as the case may be, and as if for references to the Court of Appeal in Ireland there were substituted references to the Court of Appeal in Southern Ireland or the Court of Appeal in Northern Ireland, as the case may be:

Provided that, where but for this provision an appeal under Section 51 of "The Supreme Court of Judicature Act (Ireland), 1877," would lie to a Divisional Court, whether by way of motion for new trial or otherwise, an appeal shall lie to the Court of Appeal in Southern Ireland or Northern Ireland, as the case may be, instead of to a Divisional Court.

(2.) The existing rules of court made under the enactments relating to the Supreme Court of Judicature in Ireland shall be deemed to have been made under those enactments as applied by this Act to the Supreme Court of Judicature in Southern Ireland and the Supreme Court of Judicature in Northern Ireland respectively, and shall have effect accordingly with the necessary modifications in Southern Ireland and Northern Ireland respectively, and any such rules of court may be altered or annulled as if they had been made under those enactments as so applied.

(3.) The Judgments Extension Act, 1868," shall apply to the registration and enforcement in the Supreme Court of Southern Ireland and Northern Ireland respectively of judgments obtained or entered up in the Supreme Courts of Northern Ireland and Southern Ireland respectively, in like manner as it applies to the registration and enforcement in the Supreme Court of Judicature in Ireland, of judgments obtained or entered up in the Supreme Court of Judicature in England.

(4.) A Judge of the Supreme Court of Northern Ireland shall not be named in a commission of assize or other commission, whether general or special, in Southern Ireland, and a Judge of the Supreme Court of Southern Ireland shall not

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be named in a commission of assize or other commission, whether general or special, in Northern Ireland.

42.-(1.) The High Court of Appeal for Ireland shall be constituted of the following er officio Judges, that is to say, the Lord Chancellor of Ireland, who shall be president of the Court, the Lord Chief Justice of Southern Ireland, and the Lord Chief Justice of Northern Ireland, and of such other Judges as may from time to time be nominated as members thereof in manner hereinafter provided.

(2.) The High Court of Appeal for Ireland, when hearing any appeal, shall consist of three Judges sitting together, of whom one shall be the Lord Chancellor of Ireland, another shall be the Lord Chief Justice of Southern Ireland, or a Judge of the Supreme Court of Southern Ireland nominated by him to act in his place, and the third shall be the Lord Chief Justice of Northern Ireland, or a judge of the Supreme Court of Northern Ireland nominated by him to act in his place:

Provided that—

(a.) If the Lord Chancellor considers that the case is of such importance that it is advisable that the Court should consist of five Judges, it shall consist of such three Judges as aforesaid, together with an additional Judge of the Supreme Court of Southern Ireland, nominated by the Lord Chief Justice of Southern Ireland, and an additional Judge of the Supreme Court of Northern Ireland, nominated by the Lord Chief Justice of Northern Ireland.

(b.) If the Lord Chancellor is unable to sit, the Court shall consist of four Judges, namely, the Lord Chief Justice of Southern Ireland, or a Judge of the Supreme Court of Southern Ireland nominated by him, the Lord Chief Justice of Northern Ireland, or a Judge of the Supreme Court of Northern Ireland nominated by him, a Judge of the Supreme Court of Southern Ireland nominated by the Lord Chief Justice of Southern Ireland, and a Judge of the Supreme Court of Northern Ireland nominated by the Lord Chief Justice of Northern Ireland.

(3.) The High Court of Appeal for Ireland, when hearing an appeal from the Supreme Court of Southern Ireland, shall sit in Southern Ireland, and when hearing an appeal from the Supreme Court of Northern Ireland shall sit in Northern Ireland; and if the Lord Chancellor is not sitting, the Lord Chief Justice of the Court within whose jurisdiction the High Court of Appeal is sitting, shall, if he sits as a Judge of that Court, preside; subject as aforesaid, Judges of the Supreme Court of Southern Ireland and of Northern Ireland holding corresponding offices shall, when sitting as Judges of the High Court of Appeal for Ireland, rank according to the priority of their respective appointments.

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