where the offence is committed, but the appropriation of the penalty shall be the same as hereinafter specified. SCHEDULE (A).-Duties of Excise. Retail Licence to Dealers in Spirits. For and upon every additional excise licence to be £ s. d. taken out by any licensed dealer in spirits in Great Britain, to authorize and empower 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, and not to be drunk or consumed on the premises, the sum of ... ... ... ... SCHEDULE (B).-Stamp Duties. ... 330 Bill of Exchange (Foreign) for the payment of money exceeding £500 drawn out of the United Kingdom, and payable or endorsed or negotiated within the United Kingdom. For every £100 and part of £100 of the money thereby made payable, 1 shilling. ACT of the British Parliament, "to amend the Law relating to the Copyright of British and Foreign Designs." [24 & 25 Vict., cap. 73.] [August 6, 1861.] WHEREAS by an Act passed in the session holden in the 5th and 6th years of the reign of Her present Majesty, chapter 100, intituled "An Act to consolidate and amend the Laws relating to the Copyright of Designs for ornamenting Articles of Manufacture," it was enacted, that the proprietor of every such design as therein mentioned, not previously published either within the United Kingdom of Great Britain and Ireland or elsewhere, should have the sole right to apply the same to any articles of manufacture, or to any such substances as therein mentioned, provided the same were done within the United Kingdom of Great Britain and Ireland, for the respective terms therein mentioned, and should have such copyright in such designs as therein provided: And whereas divers Acts have since been passed extending or amending the said recited Acts: And whereas it is expedient that the provisions of the said recited Act, and of all Acts extending or amending the same, should apply to designs, and to the application of such designs, within the meaning of the said Acts, whether such application be effected within the United Kingdom, or elsewhere: Be it enacted by the Queen's most excellent Majesty, by and with the advice and consent of the Lords Spiritual tion of persons whose incomes fi £100 a year respectively. SCHEDULE (D).-Articles upon Books admitted under treati of and from any British posses Prints and drawings admitt copyright. ACT of the British Parliamen tain Duties of Excise and Liqueurs, and Foreign Bill [24 & 25 Vict., cap. 21.] I. There shall be charged, Her Majesty, her Heirs and S cise and Stamps specified and respectively (A.) and (B.) to t shall commence and take effe specified or mentioned in that where with regard to any of si the commmencement thereof, effect from and after the passi last-mentioned duties imposed matters, and things described chargeable in respect of such there be no date, made or sign passing of this Act. II. Any person duly license may take out an additional lic tail Foreign or British Spirits puted quart bottle, or, as to which the same may have been sumed on the premises; and a additional licence may send o out the certificate required by does not exceed 1 gallon at a t to the stock of any dealer or reta herein contained shall extend t of the Act of the last session o vided further, that, notwiths contained, all penalties to be i section, or in relation thereto, tendent or Inspector of Police, fore the Police Court or Justi * See ths present Parliament 12se, as follows: Acts extending or amend the words "provided the dom of Great Britain and the said recited Act; and the ing or amending the same, referred to, whether the United Kingdom, proprietor of such design be sal not be construed to apply amend the Laws relating to recaria Drawbacks on the eForeign Wine in Re Stamps on Foreign Bis in the Drindends of Colonic: [August 6, 1861.] snow payable upon the exportsKingdom to Foreign Parts & METwel and paid in respect of a Beer any time after the passing of this ave been brewed, the flowng a di gallons, and so in proportion arewed or made by any enteri the United Kingdom, in the weet befice fommentatum were a Le degrees, the sum of 4 mes af specific gravity up to the and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows: I. That the said recited Act, and all Acts extending or amending the same, shall be construed as if the words "provided the same be done within the United Kingdom of Great Britain and Ireland"" had not been contained in the said recited Act; and the said recited Act, and all Acts extending or amending the same, shall apply to every such design as therein referred to, whether the application thereof be done within the United Kingdom, or elsewhere, and whether the inventor or proprietor of such design be or be not a subject of Her Majesty. II. That the said several Acts shall not be construed to apply to the subjects of Her Majesty only. ACT of the British Parliament, "to amend the Laws relating to the Inland Revenue;" so far as regards Drawbacks on the exportation of Beer-Licences for the sale of Foreign Wine in Refreshment Houses—The obliteration of Stamps on Foreign Bills -And the Charge of Income Tax on the Dividends of Colonial Companies. [24 & 25 Vict., cap. 91.] [August 6, 1861.] VII. In lieu of the drawbacks now payable upon the exportation of Beer from the United Kingdom to Foreign Parts as merchandize, there shall be allowed and paid in respect of all Beer which shall be so exported at any time after the passing of this Act, whensoever the same may have been brewed, the following rates of drawback; that is to say: For and upon every barrel of 36 gallons, and so in proportion for any greater quantity of Beer brewed or made by any entered or licensed brewer of Beer for sale in the United Kingdom, in the brewing of which Beer the worts used before fermentation were of the specific gravity of not less than 1,040 degrees, the sum of 4 shillings: And for every additional 5 degrees of specific gravity up to the specific gravity of 1,125 degrees, the further sum of 6 pence per barrel : Which said drawback by this Act granted shall be ascertained, allowed, and paid in the like manner as by the laws in force at the time of the passing of this Act any former drawback on the exportation of Beer is or may be ascertained, allowed, and paid respectively; and all provisions, regulations, penalties, and forfeitures now in force in relation to any such former drawback shall be observed, applied, and enforced in respect to the drawback by this Act granted, in as full and ample a manner as if the same had been herein repeated and re-enacted with reference to the said last-mentioned drawback. IX. And in lieu of the duties chargeable under the said lastmentioned Acts respectively for every licence to keep a Refreshment House, there shall be charged the following duties; that is to say: If the house and premises in respect of which such licence shall be granted shall in England be under the rent and value or in Ireland be under the value of £30 a year, the duty of 10s. 6d. And if the same shall be of the rent or value of £30 a year or upwards, the duty of £1 18. And whenever any person who shall have taken out a licence to keep a Refreshment House, not being a house open after 10 o'clock at night, shall apply for and obtain a licence under either of the said Acts to sell therein by retail Foreign Wine to be consumed in such house, he shall be allowed an abatement at the rate per annum hereinafter mentioned from the duty chargeable for such last-mentioned licence in respect of the same period of time or portion of the year for which he shall take out the said licence to retail Wine; that is to say: Where the house and premises in respect of which £ s. d. such licences shall be granted shall in England be under the rent and value or in Ireland under the value of £30 a year, an abatement of... ... ... ... ... 074 0 17 10 ... And where the same shall be of the rent or value of £30 and under the rent or value of £50 a year, an abatement of And where the same shall be of the rent or value of £50 a year or upwards, an abatement of ... ... ... ... ... ... ... 1 1 0 Provided always, that if any person to whom any such abatement as aforesaid shall have been made on taking out a Wine Licence shall keep open his house as a Refreshment House or shall sell therein any Wine or other Refreshment after the hour of 10 of the clock at night, he shall be deemed to keep a Refreshment House without taking out and having in force a proper licence in that behalf; and also in respect of any Wine sold by him after the hour aforesaid he shall be deemed to have sold the same without having a proper licence in force duly authorizing him in that behalf, and shall forfeit the penalties imposed for such offences respectively by the 9th and 19th sections of the said Act of the last session of Parliament, chapter 27. XXXIII. In any case where an adhesive Stamp used for denoting any Stamp Duty, is required by law to be cancelled by any person, by writing thereon his name or the name of his firm, it shall be sufficient if, instead of the name in full, the initials thereof shall be so written, or shall be stamped or impressed in ink thereon, together with any other particulars specially required by law to be written thereon, provided that by means thereof the Stamp shall be effectually obliterated and cancelled, so as not to admit of its being used again, anything in any Act to the contrary |