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On and after III. That in lieu of the Bounties and Drawbacks now payable 19th May 1855 on the Exportation of Refined Sugar, the following Drawbacks the following shall be allowed on and after the Nineteenth Day of May One Drawbacks on Sugar shall be
thousand eight hundred and fifty-five, on the Exportation, or on allowed.
the Removal to the Isle of Man for Consumption there, of the several Descriptions of Refined Sugar herein-after mentioned ;
that is to say,
Upon Refined Sugar in Loaf, com
plete or whole, or Lumps duly refined, having been perfectly clarified and thoroughly dried in the Stove, and being of an uniform Whiteness throughout,
or Sugar Candy, for every Cwt. Upon such Refined Sugar already described, if pounded, crushed, or broken in a Warehouse approved by the Commissioners of Customs, such Sugar having been there first inspected by the Officers of Customs in Lumps or Loaves, as if for immediate Shipment, and then packed for Exportation in the Presence of such Officers, and at the Expense of
the Exporters - for every Cwt. Upon Refined Sugar, unstoved,
pounded, crushed, or broken,
Cwt. Upon Bastard or Refined Sugar, unstoved, broken in Pieces, or being ground, powdered, or crushed, not in any way inferior to the Export Standard Sample, No. 2, approved by the Lords of the Treasury
0 17 10
0 14 10
0 16 6
0 13 9
0 11 0
IV. ' And whereas Contracts or Agreements may have been When Con'made for the Sale or Delivery of some of the Goods or Commo- tracts have been dities on which increased or additional Duties of Customs are
Amount of in. by this Act granted and imposed, which Contracts or Agree
creased Duty 'ments may have been made with no Reference to such additional
to be added. Duties, and thereby the several Contractors may be materially ' affected :' For Remedy thereof be it enacted, That every Person who shall have made or entered into any such Contract or Agreement shall be and is hereby authorized and empowered, in the Case of any such Contract or Agreement, to add so much Money as will be equivalent to the increased or additional Duty hereby granted on any such Goods or Commodities respectively to the Price thereof, and shall be entitled, by virtue of this Act, to be paid, and to sue for and recover the same accordingly.
V. In citing this Act in other Acts or legal Instruments it shall Short Title. be sufficient to use the Expression “ The Customs Duties Act, “ 1855."
CA P. XXII.
[25th May 1855.]
IVE, Your Majesty's most dutiful and loyal Subjects, the · 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 several additional Rates
and Duties of Excise herein 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, and Commons, in this present Parliament assembled, and by the Authority of the same, as follows:
I. There shall be charged, raised, levied, collected, and paid Grant of Duties unto and for the Use of Her Majesty, Her Heirs and Successors, of Excise as in upon the several Goods and Commodities mentioned and described Schedule (A.)
Spirit, 8c. Duties (Excise).
in the Schedule marked (A.) hereunto annexed, the several Sums
of Money and additional Duties of Excise as they are respectively Allowance and inserted, described, and set forth in the said Schedule; and there Drawbacks as shall be made, allowed, and paid for or in respect of the Goods in Schedule (B.) and Commodities mentioned and described in the Schedule marked
(B.) hereunto annexed, the several Allowances and Drawbacks of Excise as the same are respectively inserted, described, and set forth in the said last-mentioned Schedule ; and the said Duties, Allowances, and Drawbacks respectively shall commence and take effect on the respective Days mentioned in the said Schedules
respectively. Drawback on
II. Provided always, That no Drawback of Excise shall be Spirit Mixtures allowed or paid for or upon any of the Mixtures, Compounds, to cease, except Preparations, or Commodities described in the Schedule (B.) as to Made
annexed to the Act passed in the Session of Parliament holden Wines.
in the Seventeenth and Eighteenth Years of Her Majesty's Reign, Chapter Twenty-seven, which on or after the Twentieth Day of April One thousand eight hundred and fifty-five shall be removed from England or Scotland to Ireland, except upon Made Wines ; and that for and upon every Gallon of all Made Wines which shall be so removed as aforesaid, there shall be allowed and paid the countervailing Drawback of Twopence Three Farthings, and no
Duties, &c. to III. The said several Duties, Allowances, and Drawbacks of be under the
Excise by this Act granted and imposed and allowed respectively Management
shall be under the Management of the Commissioners of Inland of the Commis sioners of In
Revenue, and shall be charged, raised, levied, collected, recovered, land Revenue, paid, applied, and allowed respectively, in such and the like Manand to be col- ner, and by the same ways, Means, and Methods, by which other lected and paid Duties, Allowances, and Drawbacks of Excise upon or in respect under the Pro- of Goods or Commodities of the same Sorts or Kinds respectively, visions of Acts relating to
are or may be respectively charged, raised, levied, collected, recoExcise. vered, allowed, paid, and applied ; and all Acts relating to the
Duties, Allowances, and Drawbacks of Excise respectively, and all Fines, Forfeitures, Pains, and Penalties for any Offence against or in breach of any Act or Acts for securing the Duties of Excise or any of them, or for the Regulation or Improvement thereof, and the several Clauses, Provisions, Powers, and Directions contained in such Acts, shall and are hereby directed and declared (except as altered by this Act) to extend to and shall be respectively applied, practised, and put in execution for and in respect of the said Duties, Allowances, and Drawbacks hereby granted, imposed, and allowed respectively, in as full and ample a Manner to all Intents and Purposes as if all and every the said Acts, Clauses, Provisions, Powers, and Directions, Pains, Penalties, and Forfeitures, were particularly repeated and re-enacted in the Body of this Act with reference to the said Duties, Allowances, and Drawbacks hereby respectively granted, imposed, and allowed
as aforesaid. Where Con- IV. And whereas Contracts or Agreements may have been tracts have been made for the Sale or Delivery of some of the Goods or Commomade before the « dities on which increased or additional Duties of Excise are by additional Du
Spirit, fc. Duties (Excise). this Act granted and imposed, which Contracts or Agreements ties to be added
may have been made with no reference to such additional Duties, to the Price of • and thereby the several Contractors may be materially affected the Articles For Remedy thereof, be it enacted, That every Person who shall contracted for. have made or entered into any such Contract or Agreement shall be and is hereby authorized and empowered in the Case of any such Contract or Agreement to add so much Money as will be equivalent to the increased or additional Duty hereby granted on any such Goods or Commodities respectively to the Price thereof, and shall be entitled by virtue of this Act to be paid and to sue for and recover the same accordingly.
V. Upon the Delivery of any Spirits from a Duty-free Ware- British Duty to house in Ireland for Consumption in England or Scotland, the be paid on full Amount of the Duty chargeable on Spirits distilled in Eng- Spirits from land or Scotland for Consumption there shall be paid on such Warehouse in Spirits in Ireland previously to the Removal thereof from such [reland. Warehouse, anything in the Act passed in the Sixth Year of the Reign of King George the Fourth, Chapter Eighty, contained to the contrary notwithstanding.
VI. Notwithstanding anything contained in any former Act to Spirits may be the contrary, it shall be lawful to send out or remove from any sentout or wareDistillery, either for Consumption or into any Warehouse, Spirits housed at Proof of the Degree of Strength denominated Proof Strength, or within Strength or Six Tenths of One per Centum over or under such Strength, as Tenths thereof. well as of the respective Strengths specified and allowed by any former Act, but under and subject, nevertheless, to all such Rules and Regulations as are contained in any former Act with respect to Spirits of any other specified Strength.
VII. Every licensed Distiller in England and Ireland respec- Distillers in tively shall be entitled to the Allowance by this Act granted in England and respect of Spirits distilled from Malt only, whether for Consump
Ireland to be ention in England, Scotland, or Ireland, or for Exportation or Use
titled to Allowas Ships Stores; and all Enactments, Regulations, Provisions, distilled from
ance on Spirits Pains, Penalties, and Forfeitures contained in any Act mentioned Malt for Home or referred to in the Thirteenth Section of the Act passed in the Consumption as Session of Parliament holden in the Eleventh and Twelfth Years well as for of Her Majesty's Reign, Chapter One hundred and twenty-two, or
Exportation. contained in any other Act or Acts in force in relation to the making or Use of Malt for the Distillation of Spirits from Malt only, or in relation to the Distillation of such Spirits in Scotland, or the warehousing or Removal thereof, either for Exportation or for Use as Ships Stores, or for Home Consumption, or in relation to the granting or Payment of the said Allowance in respect of Spirits distilled in Scotland, or for the preventing of Frauds in claiming the same, shall be observed, applied, and enforced with respect to the making and Use of Malt for Distillation, and the distilling of Spirits from Malt only in England and Ireland respectively, and the said Allowance granted thereon, as fully and effectually to all Intents and Purposes as if the same had been repeated and re-enacted, mutatis mutandis, in this Act, with reference to the said Allowance by this Act granted.
Spirit, &c. Duties (Excise).
Repeal of cer- VIII. So much and such Part and Parts of the several Acts in tain Provisions force as is and are herein-after in this Clause mentioned or referred of Acts requir- to shall be and the same is and are hereby repealed ; (that is ing Repayment
to say,) of Malt Allowance on Spirits
So much of any Act as enacts or requires that upon the Removal for Consump
to England or Ireland for Consumption there of Spirits distion in England tilled in Scotland from Malt only, or that on the Delivery for or Ireland, &c.
Consumption in England or Ireland of Spirits from Malt only, One Half or any other Portion of the Allowance granted thereon in respect of the Malt used in the Distillation thereof shall be repaid, and so much of any Act as prohibits or restrains the Removal otherwise than by Sea from England to Scotland, or from Scotland to England, of any British Spirits, whether compounded, medicated, or otherwise, or any
Spirit Mixtures or Preparations, or any Made Wines : And the same shall be deemed to have been repealed on and from and after the Twentieth Day of April One thousand eight hundred
and fifty-five. Distillers may
IX. From and immediately after the passing of this Act, it shall remove Duty- be lawful for Distillers in England and Scotland respectively to paid Spirits be
remove from their respective Stores Spirits on which the full tween England Duties of Excise chargeable by Law shall have been paid from and Scotland.
England to Scotland, or from Scotland to England, in like Manner as such Spirits may now be removed, and under and subject to the like Rules and Regulations as the same are now subject and liable to on the Removal thereof to and from and between Places both of which are situated in one and the same Part of Great
Britain. Duty-paid Spi- X. And on and from and after the First Day of October One rits may be re- thousand eight hundred and fifty-five Spirits on which the full moved from the Duties of Excise chargeable by Law shall have been paid may tifiers and Deal- lawfully be removed from the respective Stocks of Rectifiers, Com-. ers between pounders, Dealers, and Retailers of Spirits, in England and Scot. England and land respectively, to and from and between the said respective Scotland. Parts of Great Britain, in like Manner as such Spirits may now
be removed, and under and subject to the like Rules and Regulations as the same are now subject and liable to on the Removal thereof from any such last-mentioned Stocks to and from and between Places both of which are situated in one and the same
Part of Great Britain. Allowance on XI. In respect of all Corn or Grain in process of making into the Cistern or Malt, to be used in the Distillation of Spirits made from Malt only, Couch Gauges the Allowance to be made upon the Gauges of such Corn or Grain of Malt:making during the Time that the same shall be in the Cistern or in the Purposes to be Couch Frame, whilst directed by Law to be deemed and gauged 17 per Cent. as in Couch, shall be after the Rate of Seventeen Bushels only for
every One hundred Bushels of the whole Quantity of the Corn or Grain so found by such Gauge, anything in the Ninth Section of the Act passed in the First Year of Her Majesty's Reign, Chapter
Forty-nine, notwithstanding. Commissioners XII. If any Maltster or Maker of Malt to be used in distilling may revoke the Spirits from Malt only, or if any Distiller having given Notice of Licence of a