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VII. The Thirty-second Section of the Militia (Ireland) Act, Recovery of 1854, shall be and the same is hereby repealed; and all Offences Penalties. for which any pecuniary Penalty or Forfeiture is by the said Act 17 & 18 Vict. imposed shall and may be heard and determined by any Justice c. 107. $. 32. of the Peace in or near to the Place where the Offence shall be

repealed. committed, or where the Offender may at any Time happen to be; and all such Penalties and Forfeitures, and also the reasonable Costs attending the Prosecution, to be duly ascertained and awarded by such Justice, shall and may be enforced and recovered in the same Manner as any pecuniary Penalties may be recovered in Ireland under the Provisions of an Act passed in the Session holden in the Fourteenth and Fifteenth Years of Her present Majesty, intituled “ The Petty Sessions (Ireland) Act, 1851."

VIII. “And whereas by the said Act of the Forty-ninth Year Adjutants of of King George the Third, Chapter One hundred and twenty, it Militia Regi• is provided that no such Appointment of an Adjutant of Militia ments who have

to the Brevet Rank of Captain as therein mentioned shall be commissioned

valid, unless in the Instrument granting the same it be specified Officers to be ' in what Regiment or Battalion, and whether of the Militia or of eligible to Brem * Her Majesty's other Forces, such Adjutant hath served, and what vet Rank of was or were the Date or Dates of his Commission or Commissions :

Captain. . And whereas it is expedient that Adjutants who have served as • Non-commissioned Officers in Her Majesty's Regular Forces

should be eligible to the Brevet Rank of Captain, although they · may not have held any Commissions :' Be it enacted, That it shall be lawful for the Adjutant of any Regiment or Corps of Militia in Ireland who shall have served as a Non-commissioned Officer in Her Majesty's Regular Forces, and whose whole Service shall amount to Five Years, to be appointed by the Lieutenant of the County to which such Regiment or Corps belongs (or by the Colonel thereof appointed previously to the Twenty-third Day of August One thousand eight hundred and thirty-one), with the Approval of the Lord Lieutenant or other Chief Governor or Governors of Ireland, to the Brevet Rank of Captain, notwithstanding that he may not have held any Commission other than his Commission as an Adjutant of Militia.

CA P. XX.
An Act for granting to Her Majesty an increased Rate of

Duty on Profits arising from Property, Professions, Trades,
and Offices.

[25th May 1855.]
Most Gracious Sovereign,
VE, Your Majesty's most dutiful and loyal Subjects, the

Commons of the United Kingdom of Great Britain and · Ireland in Parliament assembled, towards raising the Supplies to defray the Expenses of the just and necessary War in which Your Majesty is engaged, have freely and voluntarily resolved 'to give and grant unto Your Majesty the Rate and Duty hereinafter mentioned; and do therefore most humbly beseech Your

F 2

Majesty

Income Tax.

Majesty that it may be enacted ; and be it enacted by the Queen's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, as

follows: Additional Rate I. From and after the Fifth Day of April One thousand eight of 2d, in the hundred and fifty-five, there shall be charged, raised, levied, Pound on In- collected, and paid yearly unto and for the Use of Her Majesty, come Tax to be Her Heirs and Successors, in addition to the Rates and Duties 5th April 1855. chargeable under the Act passed in the last Session of Parlia

ment, Chapter Twenty-four, for and in respect of all Property, Profits, and Gains chargeable under the several Acts in force relating to the Income Tax, either by Assessment or under any Contract of Composition or otherwise, the additional Rate and Duty of Twopence for every Twenty Shillings of the annual Value

or Amount of all such Property, Profits, and Gains respectively. All Relief, II. Provided always, That where under the said several Acts Abatement, and in force any less Rate or Duty than One Shilling and Twopence Deduction to be for every Twenty Shillings of the annual Value or Amount of any to the increased Property, Profits, or Gains is now chargeable, or any Relief, or Rate of Duty

Abatement, or Deduction is directed to be given, made, or allowed granted by

after any Rate in such Act or Acts specified, then and in every this Act. such Case such Rate of Duty, Relief, Abatement, and Deduction

to be charged, given, made, and allowed respectively under this Act and the several Acts aforesaid shall bear the same Proportion to One Shilling and Fourpence for every Twenty Shillings as the Rate of Duty, Relief, Abatement, and Reduction respectively, now chargeable or directed to be given, made, or allowed as aforesaid, in the like Cases respectively bears to One Shilling and Twopence for every Twenty Shillings: Provided nevertheless, that any person entitled to Relief under the said Acts and this Act, on the Ground that his total Income, although amounting to One hundred Pounds or upwards, is less than one hundred and fifty Pounds a Year, shall be relieved from so much of the Duties assessed upon or paid by him under or by virtue of the said several Acts and this Act as shall exceed the Rate of Elevenpence Halfpenny for every Twenty

Shillings of his Profits or Gains. Duty to be

III. The said Duty hereby granted shall be assessed, raised, assessed and levied, and collected under the Regulations and Provisions of the raised under

several Acts now in force relating to the Income Tax ; and all of racited Acts. Powers, Authorities, Rules, Regulations, Directions, Penalties,

Clauses, Matters, and Things contained in or enacted by the said several Acts, and in force with respect to the Duties granted by the said first-mentioned Act, shall (so far as the same are or may be applicable consistently with the express Provisions of this Act) respectively be duly observed, applied, and put in execution for assessing, raising, levying, collecting, receiving, accounting for, and securing the said Duty hereby granted, and otherwise relating thereto, as if the same were particularly repeated and re-enacted, mutatis mutandis, in the Body of this Act, with reference to the said Rate and Duty hereby granted.

IV. The

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IV. The Duties by this Act and the said Act of the last Session Continuance of Parliament respectively granted shall continue in force during of Duties. the present War and until the Sixth Day of April which shall first bappen after the Expiration of One Year from the Ratification of a definitive Treaty of Peace, and no longer : Provided always, that if the Period limited by this Act for the Continuance of the said Duties shall expire before the Sixth Day of April One thousand eight hundred and sixty, then, on and from and after the Expiration of the said Period, the several Rates and Duties granted by the Act passed in the Session of Parliament holden in the Sixteenth and Seventeenth Years of Her Majesty's Reign, Chapter Thirtyfour, shall revive, and be payable during so much of the respective Terms limited by the said last-mentioned Act as shall be then unexpired.

V. Provided always, That the said Rates and Duties shall not Continuance of cease at the Time herein-before appointed in that Behalf with Act for Rerespect to any Assessment which ought before then to have been covery of

Arrears of made, but which shall not have been made and completed, nor with

Duty, &c. respect to any Duty which shall have been assessed and shall then remain unpaid, nor with respect to any Penalty before then incurred, nor with respect to any Deduction of the said Duty or any Portion thereof authorized by Law to be made out of any Rent, Interest, or other annual Payment, nor with respect to any Penalty for refusing to allow any such Deduction, although such Refusal may be after the Time appointed as aforesaid, nor with respect to the Assessment of the Interest on Exchequer Bills becoming due in the Month of June next after the Time appointed for the ceasing of the said Duty, but all the Powers and Provisions of this Act, and of the several Acts herein mentioned or referred to, shall continue in force for making and completing all such Assessments as aforesaid, and for levying and recovering the Duties so assessed or to be assessed, and all Arrears of such Duties, and also for re-assessing the same in default of Payment, and for making and allowing such Deduction as aforesaid, and for the suing for, adjudging, and recovering any Penalty which shall have been or may be incurred.

CA P. XXI.
An Act for granting certain Duties of Customs on Tea,
Coffee, Sugar, and other Articles. [25th May 1855.]

Most Gracious Sovereign,
WE,
VE, Your Majesty's most dutiful and loyal Subjects, the

Commons of the United Kingdom of Great Britain and Ireland in Parliament assembled, towards raising the Supplies . to defray the Expenses of the just and necessary War in which

Your Majesty is engaged, have freely and voluntarily resolved ' to give and grant to Your Majesty the several additional Duties

of Customs herein-after respectively mentioned ;' and do therefore most humbly beseech Your Majesty that it may be enacted ; and be it enacted by the Queen's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, F 3

and

Customs Duties.

and Commons, in this present Parliament assembled, and by the

Authority of the same, as follows: On and after I. That on and after the Twenty-first Day of April One thou21st April 1855 sand eight hundred and fifty-five there shall be raised, levied, the following

collected, and paid unto Her Majesty, Her Heirs and Successors, Duties of Customs on Tea,

in lieu and instead of the Duties now payable by Law upon the Coffee, Sagar, Importation into the United Kingdom of the Articles next herein&c. shall be after mentioned, the several Duties of Customs following; that is levied.

to say, on
TEA.-Until the Fifth Day of April inclusive £ s. d.

which shall first happen after the End of
Twelve Months from the Date of a definitive
Treaty of Peace with Russia - the lb. o 1 9

From which last-mentioned Day the Duty
shall be regulated in accordance with the
Provisions of the Act, Chapter Nine, of the
present Session of Parliament.

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COFFEE

the lb. Kiln dried, roasted or ground

the lb. CHICORT, or any other Vegetable

Matter applicable to the Use of Chicory or Coffee, roasted or ground

the lb.
SUGAR, viz. :-
Candy, Brown or White Refined

Sugar, or Sugar rendered by
any Process equal in Quality
thereto

the Cwt. White Clayed Sugar, or Sugar

rendered by any Process
equal in Quality to White
Clayed, not being Refined, or
equal in Quality to Refined,

the Cwt. Yellow Muscovado and Brown

Clayed Sugar, or Sugar ren-
dered by any Process equal
in Quality to Yellow Musco-
vado or Brown Clayed, and
not equal to White Clayed,

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S. d.

II. That in lieu of the Duties of Customs now payable on the On and after Articles under mentioned, imported into Scotland or Ireland, 20th April 1855 there shall be raised, levied, collected, and paid unto Her Ma- the following jesty, Her Heirs and Successors, on and after the Twentieth Day Duties of Cus. of April One thousand eight hundred and fifty-five, the following shall be levied. Duties; that is to say, on SPIRITS :

Not being sweetened or mixed with any Article so that

the Degree of Strength thereof cannot be ascertained
by Sykes' Hydrometer, for every Gallon of the Strength
of Proof by such Hydrometer, and so in proportion for
any greater or less Strength than the Strength of Proof,
and for any greater or less Quantity than a Gallon ;
viz.

Of and from a British Possession in America £
or the Island of Mauritius, and Rum of and from
any British Possession within the Limits of the
East India Company's Charter, in regard to
which the Conditions of the Act, Fourth Vic-
toria, Chapter Eight, have or shall have been
fulfilled :-
If imported into Scotland

the Gallon 0 8 2
If imported into Ireland

the Gallon 0 6 4
Rum Shrub, Cordials, and Liqueurs of and
from a British Possession in America or the
Island of Mauritius, or a British Possession
within the Limits of the East India Company's
Charter qualified as aforesaid :-
If imported into Scotland

the Gallon 0 8 2
If imported into Ireland

the Gallon 06" 4

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