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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.

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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 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 st 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 buted quart bottle, or, as to which the same may

have beet sumed on the premises ; and a additional licence may send ou 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

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he duties chargeable under the said lastively for every licence to keep a Refreshill be charged the following duties; that remises in respect of which such licence n England be under the rent and value or

value of £30 a year, the duty of 10s. 6d. Il be of the rent or value of £30 a year f £i 1s. person who shall have taken out a licence to use, not being a house open after 10 o'clock r and obtain a licence under either of the n by retail Foreign Wine to be consumed be allowed an abatement at the rate per itioned from the duty chargeable for such in respect of the same period of time or r which he shall take out the said licence to 1 say: i premises in respect of which £ 8. d. ranted shall in England be under n Ireland under the value of £30 of...

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0 7 4 shall be of the rent or value of at or value of £50 a year, an

0 17 10 shall be of the rent or value of an abatement of

1 1 0 at if any person to whom any such abate

11 have been made on taking out a Wine pen his house as a Refreshment House or Wine or other Refreshment after the hour night, he shall be deemed to keep a Refresh

king out and having in force a proper licence
so in respect of any Wine sold by him after
shall be deemed to have sold the same with-
cence in force duly authorizing him in that
it the penalties imposed for such offences re-
und 19th sections of the said Act of the last
chapter 27.
use where an adhesive Stamp used for de-
ty, is required by law to be cancelled by
thereon his name or the name of his firm,
instead of the name in full, the initials

ved or impressed in ink Ver

specially required by means thereof the

d, so as not to

Cape

9

rshall

the contrary

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 ls.

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 £ 8. 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...

0 7 4 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

0 17 10 And where the same shall be of the rent or value of £50 a year or upwards, an abatement of

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

1

...

notwithstanding; and where the adhesive Stamp on any Foreign Bill or Promissory Note shall, on such Bill or Note being received hy any person who shall be or become the bona fide holder thereof, be effectually obliterated, and shall purport and appear to be duly cancelled, the same shall, so far as relates to such holder, be deemed to be sufficiently cancelled : Provided that where any such Bill or Note when so received by any such person as last aforesaid shall have affixed thereto a proper and sufficient adhesive Stamp, but such Stamp shall not be duly cancelled, it shall be competent to the holder to cancel the same as if he were the person first negotiating the Bill or Note; and upon his so doing such Bill or Note shall be deemed to be duly stamped, and shall be as valid and as available by such holder and any prior or subsequent holder as it would have been if the Stamp had been affixed and cancelled as by law required by the first holder, anything in any Act to the contrary notwithstanding; but nothing herein contained shall relieve any person who ought to cancel such Stamp from any penalty incurred by not cancelling the same as required by law.

XXXVI. The provision made by the Act passed in the 5th and 6th years of Her Majesty's reign, chapter 80, section 2, and the Act passed in the 16th and 17th years of Her Majesty's reign, chapter 34, section 10,* for the assessing and charging the Income Tax on interest, dividends, or other annual payments payable out of or in respect of the stocks, funds, or shares of any Foreign Company, society, adventure, or concern, shall be and the same is hereby extended and shall be applied to the assessing and charging of the Income Tax on all interest, dividends, or other annual payments payable out of or in respect of the stocks, funds, or shares of any Colonial Company, society, adventure, or concern, and in respect of any securities given by or on account of any such Colonial Company, society, adventure, or concern, and which said interest, dividends, or annual payments have been or shall be entrusted to any person in the United Kingdom for payment to any persons, corporations, companies, or societies in the United Kingdom; and for this purpose the said section 10 of the last-mentioned Act and this enactment shall be read and construed together as one enactment, in like manner as if the words “or Colonialhad been inserted and contained in the said section 10, immediately after the word“ Foreign,” used therein with reference to any company, society, adventure, or concern.

ACT of the British Parliament "to consolidate and amend the Sta

tute Law of Englanul and Ireland relating to Accessories and Abettors of indictable Offences," committed at Sea, or Abroad, or

within the jurisiliction of the Admiralty. [24 & 25 Vict., cap. 94.]

[August 6, 1861.] VII. WHERE any Felony shall have been wholly committed * See Vol. 7, Page 532.

† See Vol. 9, Page 406.

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