A.D. 1927. by the Exchequer and Audit Departments Act, 1866, and any Act amending the same by or under the direction of 29 & 30 Vict. the Comptroller and Auditor General so appointed. c. 39. Powers of Scots Parliament 10. (1) The power of the Scots Parliament to make laws shall include power to make laws with respect to the 5 imposing, charging, levying and collection of all taxes with respect and duties within Scotland, including the collection of all Imperial taxes and duties in force on the appointed day. to taxation. Apportion- Salary and expenses of the Lord High Commissioner. Tenure of office by judges. (2) Provision shall be made by the Scots Parliament for the cost of Scottish services within the meaning 10 of this Act, and except as provided by this Act, any charge for the benefit of the Local Taxation (Scotland) Act, or any grant or contribution out of moneys provided by the Imperial Parliament so far as made for these services, shall cease, and money for loans in Scotland 15 shall cease to be advanced either by the Public Works Loans Commissioners, or out of the Local Loans Fund. 11. The Government of Scotland shall assume liability for the service of the public debt as existing at the appointed day in such proportion as may be fair 20 and equitable having regard to any just claims by Scotland by way of set off or counter claim, the amount of such sums being determined in default of agreement between the Imperial Government and the Government of Scotland by the arbitration of one or more independent 25 persons being citizens of the British Community of Free Nations, who shall be empowered to gather all the evidence necessary to enable them to reach a decision. 12. The salary and expense of the Lord High Commissioner shall be paid out of moneys provided 30 by the Scots Parliament, and suitable provision shall be made out of the Scottish Consolidated Fund for the maintenance of his official residence and establishment. 13. A judge of the Court of Session or other superior 35 court in Scotland, a sheriff principal or sheriff substitute, appointed after the appointed day, shall be appointed by the Lord High Commissioner on the advice of the Executive Committee, and shall hold his office by the same tenure as that by which the office is held at the 40 time of the passing of this Act, with the substitution (where, at the date of the passing of this Act, a judge is removable only by an address from both Houses of A.D. 1927. the Imperial Parliament) of an address from the Scots Parliament for such address, and during his continuance in office his salary shall not be diminished or his right to 5 pension altered without his consent. 10 14. (1) The judicial power in Scotland shall con- Court of tinue to be exercised and justice administered in the Session and Court of Session, and inferior courts as at present Court of constituted: Provided that the judicial power of the Inner House of the Court of Session shall extend to the question of the validity of any law passed by the Scots Parliament. In all cases in which such matters shall come into question the Inner House of the Court of 15 Session alone shall exercise original jurisdiction. (2) The appeal from courts in Scotland to the House of Lords shall cease. (3) There shall be established in Scotland a Court of Final Appeal to be called the Supreme Court of 20 Scotland which shall with such exceptions and subject to such regulations as may be prescribed by Scottish Act, have appellate jurisdiction from all decisions of the Court of Session. The decision of the Supreme Court shall in all cases be final and conclusive, and shall not 25 be reviewed or capable of being reviewed by any other court, tribunal or authority whatsoever: Provided that nothing in this Act shall impair the right of any person to petition His Majesty for special leave to appeal from the Supreme Court to His 30 Majesty in Council or the right of His Majesty to grant such leave. Final Appeal. of a 15.-Where any decision of the Supreme Court Appeal in of Scotland involves the decision of any question as cases where to the validity of any law made by the Scots Parliament, the validity 35 and the decision is not otherwise subject to an appeal Scottish to His Majesty the King in Council, an appeal shall law is lie to His Majesty the King in Council by virtue of this questioned. section. 16.—(1) All existing judges of the Court of Session Provisions 40 and sheriffs principal and sheriffs-substitute, and all as to existing Scottish officers serving in an established capacity existing in the civil service of the Crown and receiving salaries judges and persons having salaries charged on the Consolidated Fund. A.D. 1927, charged on the Consolidated Fund of the United Kingdom shall, if at the date of the passing of this Act they are removable only on address from both Houses of the Imperial Parliament, continue to be removable only upon such an address to the Scots Parliament, and if 5 removable in any other manner shall continue to be removable only in the same manner as before that date; and shall continue to receive the same salaries, gratuities, and pensions, and to enjoy the same rights and privileges, and to be liable to perform the same 10 duties as before that date, or such duties as the Lord High Commissioner shall declare to be analogous, and their salaries and pensions shall be charged on and paid out of the Scottish Consolidated Fund, or the growing produce thereof. 15 (2) If any of the said judges or officers retires from office with the Lord High Commissioner's approbation before completion of the period of service entitling him to a pension, the Lord High Commissioner may, if he thinks fit, after considering any representation that may 20 be made by the Executive Committee, represent to His Majesty that a grant should be made to such judge or officer of such pension not exceeding the pension to which he would on that completion have been entitled as His Majesty thinks proper. (3) Subsection (1) hereof shall apply to existing Scottish officers in the civil service of the Crown, who, although receiving salaries not charged on the Consolidated Fund of the United Kingdom, are removable only for misconduct or incapacity: 25 30 Provided that in the case of any such officer whose salary is payable otherwise than out of money provided by the Imperial Parliament, the provisions of that subsection with respect to the payment of salaries and pensions out of the Consolidated Fund shall not have 35 effect, and in the case of any such officer whose salary is payable out of money provided by the Imperial Parliament, those provisions shall have effect with the substitution of payment out of money so provided for payment out of the Scottish Consolidated Fund. (4) Subsection (2) of this section shall apply to any officer to whom subsection (3) of this Act applies, with the substitution of a reference to a period of forty years' 40 service for the reference to the period of service entitling A.D. 1927. to a pension. existing 17. (1) Subject to the provisions of this Act, all Continuaexisting Scottish officers in the civil service of the Crown tion of 5 who are not provided for under the last preceding section, service of and are at the appointed day serving as Scottish officers, officers. shall, after that day continue to hold their office by the same tenure and upon the same terms and conditions (including conditions as to salary and superannuation) 10 as theretofore, and shall be liable to perform the same duties as theretofore, or such duties as the Lord High Commissioner may determine to be analogous, and while performing the same or analogous duties shall receive not less salaries then they would have received if this Act 15 had not passed. (2) The Superannuation Acts, 1834 to 1909, shall continue after the appointed day to apply to any such existing Scottish officer to whom they then apply, and the service of any such officer under the Scottish Govern20 ment shall, for the purpose of these Acts, be deemed to be service in the permanent civil service of the Crown, and in a public office within the meaning of the Superannuation Act, 1892. (3) The superannuation, and other allowances and 25 gratuities which may become payable after the appointed day to existing Scottish officers in the civil service of the Crown under the Superannuation Acts, 1834 to 1909, shall be paid out of moneys provided by the Scots Parliament. 30 (4) Where any existing Scottish officer in the civil service of the Crown to whom the Superannuation Acts, 1834 to 1909, do not apply is at the appointed day serving as a Scottish officer in a capacity which, in accordance with a condition of his employment, qualifies him for 35 a superannuation allowance or gratuity payable otherwise than under those Acts, that condition shall, after the appointed day, have effect subject to the following modifications, that is to say, any superannuation allowance or gratuity which may become payable to the 40 officer in accordance with that condition after the appointed day shall, if, and so far as the fund out of which such allowances and gratuities are payable at the time of the passing of this Act is by reason of anything A.D. 1927. done or omitted after the passing of this Act not available for its payment, be charged upon and paid out of the Scottish Consolidated Fund. Provisions as to (5) The Pensions Commutation Acts, 1871 to 1882, shall apply to any person to whom an annual allowance 5 is granted in pursuance of the provisions of this Act relating to existing officers as they apply to a person who has retired in consequence of the abolition of his office, and any terminable annuity payable in respect of the commutation of an allowance shall be payable out 10 of the same fund as the allowances. 18. (1) Any pension granted on account of service in Scotland as a judge of the Court of Session or as a existing sheriff principal or sheriff substitute or as a Scottish pensions officer in an established capacity in the civil service of 15 and superthe Crown payable at the appointed day and which is annuation allowances. chargeable on the Consolidated Fund of the United Kingdom at the time of the passing of this Act shall be charged upon the Scottish Consolidated Fund and be paid out of that fund or out of moneys provided by the 20 Scots Parliament. Definition of officer and whose case questions may arise, &c. (2) Any pension payable at the appointed day and granted on account of service in Scotland as a Scottish officer in the civil service of the Crown not serving in an established capacity shall, if and so far as the fund out 25 of which it is payable at the time of the passing of this Act is, by reason of anything done or omitted after the passing of this Act, not available for its payment, be charged upon and paid out of the Scottish Consolidated Fund. 30 19. (1) For the purpose of the provisions of this Act relating to existing officers, any officer deemed to be a Scottish officer who is serving or employed in provision as Scottish services at the passing of this Act, or in services to officers in which, by the provisions of this Act, are transferred 35 and at the appointed day become Scottish services within the meaning of this Act, and the fact that the salary of a Scottish officer is provided in whole or in part out of funds administered by the department in which he serves, or out of an allowance voted for 40 the office expenses of the office in which he is employed or out of fees instead of being charged on the Consolidated Fund, or paid out of moneys provided by the Imperial |