Alderney Border Agency. In addition to the transferred services, both the UK and Guernsey may legislate on other matters with the consent of the States of Alderney. The Court of Alderney exercises unlimited original jurisdiction in civil matters and limited jurisdiction in criminal matters. The Court sits with a Chairman (the Judge of Alderney) and at least three of the six Jurats. Appeals are made to the Royal Court of Guernsey, which also exercises some original jurisdiction in criminal matters in Alderney, and thence to the Judicial Committee of the Privy Council. For taxation purposes, Alderney is treated as if it
Alderney the first time in Alderney, the imposition of taxes. The legislature and judiciary were separated. The position of Judge, who had headed the island's government since the resignation of the last Governor in 1825, was abolished, and the Jurats were removed from their legislative function. Because of the island's small population, it was believed that the island could not be self-sufficient in running the airport and the harbour, or providing services that would match those of the UK. Taxes were therefore collected into the general Bailiwick of Guernsey revenue funds at the same rate as in Guernsey, and administered by