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APPORTIONMENT ACT 1870 - SECT 5

Interpretation.

5. In the construction of this Act

The word "rents" includes rent service, rentcharge, and rent seck, and also
tithes and all periodical payments or renderings in lieu of or in the nature
of rent or tithe.

The word "annuities" includes salaries and pensions.

The word "dividends" includes (besides dividends strictly so called) all
payments made by the name of dividend, bonus, or otherwise out of the revenue
of trading or other public companies, divisible between all or any of the
members of such respective companies, whether such payments shall be usually
made or declared at any fixed times or otherwise; and all such divisible
revenue shall, for the purposes of this Act, be deemed to have accrued by
equal daily increment during and within the period for or in respect of which
the payment of the same revenue shall be declared or expressed to be made, but
the said word "dividend" does not include payments in the nature of a return
or reimbursement of capital.

© 1870 Crown Copyright

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