ACT of the British Parliament, "to extend the Jurisdiction and improve the Practice of the High Court of Admiralty;" so far as relates to claims for Salvage of Life from British and Foreign Ships or Boats, to the powers of the Court of Chancery over Ships, and to the liability of Ship Owners.

[24 Vict., cap. 10.]

[May 17, 1861.] IX. ALL the provisions of "The Merchant Shipping Act, 1854," in regard to salvage of life from any ship or boat within the limits of the United Kingdom, shall be extended to the salvage of life from any British ship or boat, wheresoever the services may have been rendered, and from any foreign ship or boat, where the services have been rendered either wholly or in part in British

waters.

XII. The High Court of Admiralty shall have the same powers over any British ship, or any share therein, as are conferred upon the High Court of Chancery in England by the 62nd, 63rd, 64th, and 65th sections of "The Merchant Shipping Act, 1854."

XIII. Whenever any ship or vessel, or the proceeds thereof, are under arrest of the High Court of Admiralty, the said Court shall have the same powers as are conferred upon the High Court of Chancery in England by the 9th part of "The Merchant Shipping Act, 1854."

ACT of the British Parliament, "to afford facilities for the better ascertainment of the Law of Foreign Countries, when pleaded in Courts within Her Majesty's Dominions."

[24 Vict., cap. 11.]

[May 17, 1861.] WHEREAS an Act was passed in the 22nd and 23rd years of Her Majesty's reign, intituled "An Act to afford facilities for the more certain ascertainment of the law administered in one part of Her Majesty's dominions when pleaded in the Courts of another part thereof:" And whereas it is expedient to afford the like facilities for the better ascertainment, in similar circumstances, of the law of any Foreign Country or State with the Government of which Her Majesty may be pleased to enter into a Convention for the purpose of mutually ascertaining the law of such Foreign Country or State when pleaded in actions depending in any Courts within Her Majesty's dominions and the law as administered in any part of Her Majesty's dominions when pleaded in actions depending in the Courts of such Foreign Country or State: Be it therefore enacted by the Queen's most excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal,

* See Vol. 9, Page 777.

See this Vol., Page 249.

and Commons, in this present Parliament assembled, and by the authority of the same, as follows, viz. :

I. If, in any action depending in any of the Superior Courts within Her Majesty's dominions it shall be the opinion of such Court that it is necessary or expedient, for the disposal of such action, to ascertain the law applicable to the facts of the case as administered in any Foreign State or country with the Government of which Her Majesty shall have entered into such Convention as aforesaid, it shall be competent to the Court in which such action may depend to direct a case to be prepared setting forth the facts as these may be ascertained by verdict of Jury or other mode competent, or as may be agreed upon by the parties, or settled by such person or persons as may have been appointed by the Court for that purpose in the event of the parties not agreeing; and upon such case being approved of by such Court or a Judge thereof, such Court or Judge shall settle the questions of law arising out of the same on which they desire to have the opinion of another Court, and shall pronounce an order remitting the same, together with the case, to such Superior Court in such Foreign State or Country as shall be agreed upon in said Convention, whose opinion is desired upon the law administered by such Foreign Court as applicable to the facts set forth in such case, and requesting them to pronounce their opinion on the questions submitted to them; and upon such opinion being pronounced, a copy thereof, certified by an officer of such Court, shall be deemed and held to contain a correct record of such opinion.

II. It shall be competent to any of the parties to the action, after having obtained such certified copy of such opinion, to lodge the same with the officer of the Court within Her Majesty's dominions in which the action may be depending who may have the official charge thereof, together with a notice of motion setting forth that the party will, on a certain day named in such notice, move the Court to apply the opinion contained in such certified copy thereof, to the facts set forth in the case herein before specified, and the said Court shall thereupon, if it shall see fit, apply such opinion to such facts, in the same manner as if the same had been pronounced by such Court itself upon a case reserved for opinion of the Court, or upon special verdict of a Jury; or the said ast-mentioned Court shall, if it think fit, when the said opinion has been obtained before trial, order such opinion to be submitted to the Jury, with the other facts of the case, as conclusive evidence of the Foreign Law therein stated, and the said opinion shall be so submitted to the Jury: Provided always, that if after having obtained such certified copy the Court shall not be satisfied that the facts had been properly understood by the Foreign Court to which the case was remitted, or shall on any ground whatsoever be doubtful whether the opinion so certified does correctly represent the Foreign Law as regards the facts to which it is to be

applied, it shall be lawful for such Court to remit the said case, either with or without alterations or amendments, to the same or to any other such Superior Court in such Foreign State as aforesaid, and so from time to time as may be necessary or expedient.

III. If any action depending in any Court of a Foreign Country or State with whose Government Her Majesty shall have entered into a Convention as above set forth, such Court shall deem it expedient to ascertain the law applicable to the facts of the case as administered in any part of Her Majesty's dominions, and if the Foreign Court in which such action may depend shall remit to the Court in Her Majesty's dominions whose opinion is desired a case setting forth the facts and the questions of law arising out of the same on which they desire to have the opinion of a Court within Her Majesty's dominions, it shall be competent to any of the parties to the action to present a petition to such last-mentioned Court, whose opinion is to be obtained, praying such Court to hear parties or their counsel, and to pronounce their opinion thereon in terms of this Act, or to pronounce their opinion without hearing parties or counsel; and the Court to which such petition shall be presented shall consider the same, and, if they think fit, shall appoint an early day for hearing parties or their counsel on such case, and shall pronounce their opinion upon the questions of law as administered by them which are submitted to them by the Foreign Court; and in order to their pronouncing such opinion they shall be entitled to take such further procedure thereupon as to them shall seem proper, and upon such opinion being pronounced a copy thereof, certified by an officer of such Court, shall be given to each of the parties to the action by whom the same shall be required.

IV. In the construction of this Act the word "action" shall include every judicial proceeding instituted in any Court, civil, criminal, or ecclesiastical; and the words "Superior Courts" shall include, in England, the Superior Courts of Law at Westminster, the Lord Chancellor, the Lords Justices, the Master of the Rolls, or any Vice-Chancellor, the Judge of the Court of Admiralty, the Judge Ordinary of the Court for Divorce and Matrimonial Causes, and the Judge of the Court of Probate; in Scotland, the High Court of Justiciary, and the Court of Session, acting by either of its divisions; in Ireland, the Superior Courts of Law at Dublin, the Master of the Rolls, and the Judge of the Admiralty Court: and in any other part of Her Majesty's dominions, the Superior Courts of Law or Equity therein; and in a Foreign Country or State, any Superior Court or Courts which shall be set forth in any such Convention between Her Majesty and the Government of such Foreign Country or State.

ACT of the British Parliament "to continue certain Duties of Customs and Inland Revenue, and to alter and repeal certain Income Tax and other Duties.

[24 Vict., cap. 20.]

[June 12, 1861.]

I. THERE shall be charged, collected, and paid for the use of Her Majesty, her heirs and successors, the several rates and duties of Customs, Excise, and Income Tax respectively specified and contained in the several Schedules marked respectively (A.), (B.), and (C.) to this Act annexed; and the several drawbacks therein specified and contained shall be allowed, and such rates, duties, and drawbacks shall respectively take effect, at or from the respective times, and shall continue to be charged, collected, paid, and allowed for and during the periods respectively specified or mentioned in that behalf in the said Schedules; and where with regard to any of such rates, duties, and drawbacks no time is so specified for the commencement thereof, the same shall commence and take effect from and after the passing of this Act; and where with regard to any of the said rates, duties, and drawbacks, no period is so as aforesaid specified or limited for the duration thereof, the same shall continue to be charged, collected, paid and allowed until Parliament shall otherwise order; and the said several Schedules shall be deemed to be part of this Act.

SCHEDULE (C).-Rates and Duties of Income Tax.

For one year, commencing on the 6th day of April, 1861, for and in respect of all property, profits, and gains mentioned or described as chargeable in the Act passed in the 16th and 17th years of Her Majesty's reign, chapter 34,* for granting to Her Majesty duties on profits arising from property, professions, trades, and offices, the following rates and duties, that is to say: For every £1 of the annual value or amount of all such property, profits, and gains (except those chargeable under Schedule (B.) of the said Act), the rate or duty of 9 pence; and for and in respect of the occupation of lands, tenements, hereditaments, and heritages chargeable under Schedule (B.) of the said Act, for every £1 of the annual value thereof. In England the rate or duty of 4 pence; and in Scotland and Ireland respectively the rate or duty of 3 pence; subject to the provision contained in the said Act, 16 and 17 Vict., chapter 34, section 28, for the relief of persons whose incomes are under £150 a year respectively, from so much of the said duties as shall exceed the rate of 6 pence for every £1 of their respective profits and gains, computed as in the said enactment is mentioned, and subject also to the provisions therein contained for the exemp

* See Vol. 9, Page 406.

tion of

persons whose incomes from every source shall be less than £100 a year respectively.

SCHEDULE (D).-Articles upon which Customs Daties are to cease. Books admitted under treaties of international copyright, or if of and from any British possession.

Prints and drawings admitted under treaties of international copyright.

ACT of the British Parliament "for granting to Her Majesty certain Duties of Excise and Stamps" on Foreign Spirits and Liqueurs, and Foreign Bills of Exchange.

[24 & 25 Vict., cap. 21.]

[June 28, 1861.]

I. There shall be charged, collected, and paid for the use of Her Majesty, her Heirs and Successors, the several duties of Excise and Stamps specified and contained in the Schedules marked respectively (A.) and (B.) to this Act annexed, which said duties shall commence and take effect at or from the respective times specified or mentioned in that behalf of the said Schedules; and where with regard to any of such duties no time is so specified for the commmencement thereof, the same shall commence, and take effect from and after the passing of this Act: Provided, that the last-mentioned duties imposed on any of the several instruments, matters, and things described in the said Schedule (B.) shall be chargeable in respect of such of them only as shall be dated, or, if there be no date, made or signed at any time after the day of the passing of this Act.

II. Any person duly licensed as a dealer in spirits in England may take out an additional licence authorizing him to sell by retail Foreign or British Spirits in any quantity not less than 1 reputed quart bottle, or, as to Foreign Liqueurs, in the bottles in which the same may have been imported, not to be drunk or consumed on the premises; and any licensed dealer taking out such additional licence may send out or deliver any such spirits without the certificate required by law in such cases, if the quantity does not exceed 1 gallon at a time, and such spirits are not sent to the stock of any dealer or retailer: Provided always, that nothing herein contained shall extend to repeal, alter, or affect section 169 of the Act of the last session of Parliament, chapter 114:* Provided further, that, notwithstanding any provision hereinafter contained, all penalties to be incurred or recoverable under this section, or in relation thereto, may be sued for by any Superintendent or Inspector of Police, upon information and summons before the Police Court or Justice having jurisdiction in the place

* See Page 265.