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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
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 bonâ 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 bad 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 Colonial” had 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 England and Ireland relating to Accessories and Abettors of indictable Offences,” committed at Sea, or Abroad, or
within the juristliction 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.
within England or Ireland, the offence of any person who shall be an accessory either before or after the fact to any such Felony may be dealt with, inquired of, tried, determined, and punished by any Court which shall have jurisdiction to try the principal Felony, or any Felonies committed in any county or place in which the Act by reason whereof such person shall have become such accessory shall have been committed ; and in every other case the offence of any person who shall be an accessory either before or after the fact to any Felony may be dealt with, inquired of, tried, determined, and punished by any Court which shall have jurisdiction to try the principal Felony or any Felonies committed in any county or place in which such person shall be apprehended or be in custody, whether the principal Felony shall have been committed on the sea or on the land, or begun on the sea and completed on the land, or begun on the land and completed on the sea, and whether within Her Majesty's dominions or without, or partly within Her Majesty's dominions and partly without ; provided that no person who shall be once duly tried either as an accessory before or after the fact, or for a substantive Felony under the provisions hereinbefore contained,shall be liable to be afterwards prosecuted for the same offence.
IX. Where any person shall, within the jurisdiction of the Admiralty of England or Ireland, become an accessory to any Felony, whether the same be a Felony at Common Law or by virtue of an Act passed or to be passed, and whether such Felony shall be committed within that jurisdiction or elsewhere, or shall be begun within that jurisdiction and completed elsewhere, or shall be begun elserhere and completed within that jurisdiction, the offence of such person shall be Felony; and in any indictment for any such offence the venue in the margin shall be the same as if the offence had been committed in the county or place in which such person shall be indicted, and his offence shall be averred to have been committed “ on the high seas : ” Provided that nothing herein contained shall alter or affect any of the laws relating to the government of Her Majesty's land or naval forces.
ACT of the British Parliament, “ to repeal certain Enactments
relating to Indictable Offences,” committed in the United Kingdom and British Colonies, so far as relates to the forging, &c.,
of Registers of Births, Marriages, 8c., and of East India Bonds. 24 & 25 Vict., cap. 95.]
[August 6, 1861.] WHEREAS by 6 several Acts of the present session of Parliament, relating respectively to offences against the person, malicious injuries to property, larceny, forgery, coining, and accessories and abettors, divers Acts and parts of Acts have been consolidated and amended, and it is expedient to repeal the enactments so consolidated and amended, and certain other enactments : Be it therefore
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. The several Acts and parts of Acts in the Schedule hereto annexed shall continue in force until and throughout the last day of October in the present year, and shall from and after that day be repealed to the extent following ; (that is to say,) in any case where the enactment does not form part of the law of Scotland, then the enactment shall be wholly repealed, but in any case where the enactment does form part of the law of Scotland, then the enactment shall be wholly repealed as to every other place, but shall not be repealed as to Scotland, unless otherwise expressly mentioned.
II. Provided, That where any enactment shall have been extended to any part of Her Majesty's dominions out of the United Kingdom, by any Act of the Parliament of the United Kingdom or otherwise, the same shall not be repealed as to that part of Her Majesty's dominions.
(SCHEDULE.) Extent of Repeal. 6 & 7 W.4, c. 86. An Act for registering Section 43,* making
Births, Deaths, and it felony to destroy Marriages in Eng or injure, or to land.
counterfeit any re
gister. 21 & 22 Vict., c. An Act for the better Section 50. 106.
Government of India. $ L. All Provisions now in force in anywise relating to the offence of forging or altering, or offering, uttering, disposing of, or putting off, knowing the same to be forged or altered, any East India Bond, with intent to defraud, shall extend and be applicable to and in respect of any bond, debenture, or security issued by the Secretary of State in the Council of India under the authority of this Act.
ACT of the British Parliament, “to consolidate and amend the
Statute Law of England and Ireland relating to Larceny and other similar offences ; so far as the term " valuable security comprehend British and Foreign Stocks, Debentures, &c., and so far as relates to the stealing or injuring of Legal Records, or Official Documents, and to Frauds by Agents, Bankers, or Factors, committed within England or Ireland, or the jurisdiction of the
Admiralty. [24 & 25 Vict., cap. 96.]
[August 6, 1861.] I. In the interpretation of this Act :
The term “ valuable security” shall include any order, Exchequer acquittance, or other security whatsoever' entitling or evidencing the title of any person or body corporate to any share
* See Vol. 8, Page 1003.
or interest in any public stock or fund, whether of the United Kingdom or of Great Britain or of Ireland, or of any Foreign State, or in any fund of any body corporate, company, or society, whether within the United Kingdom or in any Foreign State or country, or to any deposit in any bank, and shall also include any indenture, deed, bond, bill, note, warrant, order, or other security whatsoever for money, or for payment of money, whether of the United Kingdom, or of Great Britain, or of Ireland, or of any Foreign State, and any document of title to lands or goods as herein before defined :
XXX. Whosoever shall steal, or shall for any fraudulent purpose take from its place of deposit for the time being, or from any person having the lawful custody thereof, or shall unlawfully and maliciously cancel, obliterate, injure, or destroy the whole or any part of any record, writ, return, panel, process, interrogatory, deposition, affidavit, rule, order, or warrant of attorney, or of any original document whatsoever of or belonging to any Court of Record, or relating to any matter, civil or criminal, begun, depending, or terminated in any such Court, or of any bill, petition, answer, interrogatory, deposition, affidavit, order, or decree, or of any original document whatsoever of or belonging to any Court of Equity, or relating to any cause or matter begun, depending, or terminated in any such Court, or of any original document in any wise relating to the business of any office or employment under Her Majesty, and being or remaining in any office appertaining to any Court of Justice, or in any of Her Majesty's castles, palaces, or houses, or in any Government or public office, shall be guilty of felony, and being convicted thereof shall be liable, at the discretion of the Court, to be kept in penal servitude for the term of 3 years, or to be imprisoned for any term not exceeding 2 years, with or without hard labour, and with or without solitary confinement; and it shall not in any indictment for such offence be necessary to allege that the article in respect of which the offence is committed is the property of any person.
As to Frauds by Agents, Bankers, or Factors :
LXXV.Whosoever, having been intrusted, either solely,or jointly with any
other person, as a banker, merchant, broker, attorney, or other agent, with any money or security for the payment of money, with any direction in writing to apply, pay, or deliver such money or security, or any part thereof respectively, or the proceeds or any part of the proceeds of such security, for any purpose, or to any person specified in such direction, shall, in violation of good faith, and contrary to the terms of such direction, in anywise convert to his own use or benefit, or the use or benefit of any person other than the person by whom he shall have been so intrusted, such money, security, or proceeds, or any part thereof respectively; and whosoever, having been intrusted, either solely, or jointly with any other person, as a banker, merchant, broker, attorney, or other agent, with any chattel or valuable security, or any power of attor