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A.D.1901. of the quantity of that article which appears to the satisfaction of the Treasury to have been A.D. 1901. used in the manufacture or preparation of the goods or, in the case of residual products, to be contained therein, and in allowing that drawback the Commissioners of Customs may, with the assent of the Treasury, in order to facilitate trade, relax in the case of any goods any requirements of sections one hundred and four and one hundred and six of the Customs Consolidation Act, 1876, as to the giving of security and the examination of goods.

(2.) Drawback to be allowed to a Refiner on Molasses produced in Great Britain or Ireland and
delivered by him to a Licensed Distiller for use in the manufacture of Spirits.

A drawback at the rate of one shilling the hundredweight.

THIRD SCHEDULE.

Drawbacks to be allowed on Articles exported from Great Britain or Ireland as Merchandise or
shipped for use as Ships' Stores if it is shown to the satisfaction of the Commissioners of
Inland Revenue that the Excise Duty has been duly paid.

On glucose and saccharin liable to duty, a drawback equal to the duty imposed.

On goods (other than beer) in the manufacture or preparation of which in Great Britain or Ireland any glucose or saccharin liable to duty has been used, a drawback equal to the duty in respect of the quantity of glucose or saccharin which appears to the satisfaction of the Treasury to have been used in the manufacture or preparation.

FOURTH SCHEDULE.

Provisions as to Exportation of Coal.

1. Coal shall not be shipped for exportation from Great Britain or Ireland or carriage coastwise unless entry and clearance thereof have been made before shipment in such manner as the Commissioners of Customs direct.

2. The Commissioners of Customs may, if they think fit, require security (similar to that which they may require under section one hundred and four of the Customs Consolidation Act, 1876), for the due carriage coastwise of coal.

3. If any person ships or attempts to ship coal without complying with or in contravention of the foregoing provisions in this schedule, or if the master of a ship commits an offence under section one hundred and forty-two of the Customs Consolidation Act, 1876 (which relates to deviations from coasting voyages), he shall be liable to the same penalty to which a person is liable under section one hundred and eighty-six of the Customs Consolidation Act, 1876, for illegally importing goods the importation of which is prohibited.

4. The exporter or shipper of any coal, or his agent shall, on being required by the Commissioners of Customs, produce all bills of lading, weight notes, or other documents relating to the coal, and if he fails to do so, shall be liable to a penalty not exceeding twenty pounds.

5. The Treasury may, if they think fit, restrict or limit the exportation from the Isle of Man of any coal in the same manner as they may restrict the importation into the Isle of Man of any foreign goods under section two hundred and eighty-three of the Customs Consolidation Act, 1876.

6. In the event of the coal duty being paid by a colliery proprietor upon coal sold by him free on board to a purchaser in pursuance of a contract made before the nineteenth day of April nineteen hundred and one, the seller may, in the absence of agreement to the contrary, recover as an addition to the contract price of the coal a sum equal to the amount of duty so

Section 5.

Section 3.

A.D. 19

paid, unless the purchaser shows that the coal has been applied for the purpose of fulfilling a
contract made by him before the nineteenth day of April nineteen hundred and one for the sale
of the coal at a specified price.

Modifications of Customs Acts as to Exportation of Coal.

1. Section thirty of the Customs Consolidation Act, 1876 (which relates to the deposit of duty in case of dispute) shall apply with respect to the duty on coal with the substitution of "coal" for "goods admissible for home consumption," of "exporter" for "importer," and of "exportation" for "importation."

2. Sections sixteen, one hundred, and one hundred and two of the Customs Consolidation Act, 1876 (which relate to the shipping and water-carriage of goods), shall apply to coals in the same manner as they apply to drawback goods.

3. The security to be given under section one hundred and four of the Customs Consolidation Act, 1876, on the exportation of coal shall be such as to secure, in addition to the matters mentioned in that section, the correctness of the entry of the coal for export and the amount of the duty payable.

4. Section one hundred and forty-eight of the Customs Consolidation Act, 1876 (which relates to the entering outwards without landing of goods carried coastwise), shall apply in the case of coal, notwithstanding that coal is liable to duty.

СНАР. 8.

Isolation Hospitals Act, 1901.

Transfer by local autho

ABSTRACT OF THE ENACTMENTS.

1. Transfer by local authority of hospitals for use as isolation hospitals.

2. Contribution to hospitals provided by local authority.

3. Power of hospital committee to contract for hospital accommodation.
4. Rate of interest.

5. Amendment of 56 & 57 Vict. c. 68. s. 8 (3) as to appeals.

6. Amendment of definition of local authority.

7. Copies of orders to be sent to Local Government Board.
8. Representatives of county council on hospital committees.
9. Short title.

An Act to amend the Isolation Hospitals
Act, 1893.
[26th July 1901.]

Be it enacted by the King's most Excellent
Majesty, by and with the advice and consent
of the Lords Spiritual and Temporal, and
Commons, in this present Parliament assem-
bled, and by the authority of the same, as
follows:-

1.-(1.) Any local authority (including a rity of hos joint board) within the meaning of the Public pitals for use as isolation Health Act, 1875, which has provided under hospitals. that Act, or any local Act, a hospital for the 38 & 39 Vict. reception of the sick, may, with the sanction

c. 55.

of the Local Government Board, and with the consent of the council, transfer it to the council of the county within which the hos pital, or any part of the district of the authority, is situate.

(2.) The Local Government Board may give their sanction under this section subject to such terms and conditions as they think fit, but shall not give their sanction unless they are satisfied that hospital accommodation sufficient for the needs of the district has been or will be provided.

(3.) Any money paid to a local authority on any such transfer shall be applied as the Local Government Board direct, either in repay.

A.D. 1901.

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Contribu

tion to hospitals provided by

rity.

(5.) The expenses incurred by a county council in or incidental to the transfer of any hospital under this Act shall be defrayed as structural expenses incurred by a hospital committee within the meaning of section seventeen of the principal Act.

2.-(1.) The power conferred on a county council by section twenty-one of the principal Act to contribute to the expenses of an isola. local autho- tion hospital is hereby declared to include the power to contribute, in manner provided by that section, to any hospital provided by a local authority (including a joint board) within the meaning of the Public Health Act, 1875, for the reception of patients suffering from infectious disease, whether within the area of the county council or not, but the consent of the Local Government Board shall be required to an annual contribution under this section by the county council to a hospital, the cost of providing which, or of any permanent extension or enlargement of which, has been defrayed otherwise than out of borrowed money.

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(2.) A county council may borrow, in manner provided by section twenty-two of the principal Act, any sum required for the contribution of a capital sum under section twenty-one of that Act, as amended by this Act, but sums so borrowed shall not be repayable to the county council out of the local rate, as directed by section twenty-two of that Act.

3.-(1.) The hospital committee of any hospital district under the principal Act may make and give effect to agreements for the use of any hospital or part of a hospital, or for the reception into any hospital of the sick of their district, upon payment of such annual or other sums as may be agreed upon.

(2.) Any expenses incurred by a hospital

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5. On any appeal against any order including Amendment any area in a hospital district under subsection of 56 & 57 three of section eight of the principal Act, the s. 8 (3) as to Local Government Board may by their de- appeals. cision confirm, disallow, or modify the order as they think fit.

of local

6.-(1.) Notwithstanding anything in sec- Amendment tion twenty-six of the principal Act, the rural of definition district council shall, to the exclusion of any authority. other authority, be the local authority in the case of any contributory place. But the parish council shall have the same right of appeal to the Local Government Board under subsection three of section eight of the principal Act as a local authority.

(2.) Any liability which immediately before the passing of this Act attached to the local authority in respect of a contributory place, being a parish, shall be transferred to and discharged by the rural district council.

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A.D. 1901.

CHAP. 9.

Education (Scotland) Act, 1901.

A.D. 1901.

Parents to

provide efficient elementary education for their children.

School attendance.

ABSTRACT OF THE ENACTMENTS.

1. Parents to provide efficient elementary education for their children.

2. School attendance.

3. Power to grant partial exemption from school attendance on conditions. 4. Repeal.

5. Commencement of Act.

6. Extent of Act.

7. Short title and construction. SCHEDULE.

An Act to regulate the Employment and
Attendance of Children at School in
Scotland.
[9th August 1901.]

Be it enacted by the King'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:

1. It shall be the duty of every parent to provide efficient elementary education in reading, writing, and arithmetic for his children who are between five and fourteen years of

age.

2. It shall not be lawful for any person to take into his employment any child (1) who is under the age of twelve years, or (2) who, being of the age of twelve years and not more than fourteen years, has not obtained exemption from the obligation to attend school from the school board of the district in the manner provided in the next following section; nor shall any child (1) who is under the age of twelve years, or (2) who, being of the age of twelve years and not more than fourteen years, has not been exempted from the obligation to attend school in manner aforesaid, be employed in any casual employment, as defined 41 42 Viet. by section six of the Education (Scotland)

c. 78.

Act. 1878, after nine o'clock at night, from the first day of April to the first day of October, and after seven o'clock at night from the first day of October to the first day of April.

Provided that nothing in this section shall prevent any employer from employing any child who is lawfully employed by him or by

any other person at the date of the commencement of this Act.

exemption

on condi

tions.

3. It shall be lawful for any school board, Power to where after due inquiry in each case the cir. grant partial cumstances seem to justify such exemption, to from school grant exemption from the obligation to at- attendance tend school to individual children over twelve years of age, for such time and upon such conditions, if any, as to the amount and manner of further attendance at school until the age of fourteen, as the school board shall think fit; and such exemption shall exempt the parent of such child from any prosecution or other proceeding under the Education Acts for neglecting to provide for the education of such child.

Provided that any school board granting such exemption to individual children shall keep a register wherein shall be entered the names of children so exempted, and a statement of the circumstances in which and the conditions upon which such exemption has in each case been granted.

Provided also that the Department shall have power, when it sees fit, to call upon any school board for a return of the children to whom such exemption has been granted, and of the circumstances in which and the conditions upon which such exemption has in each case been granted; and if, after due inquiry, the Department is satisfied that such exemption has been granted by any school board in circumstances which did not justify its being so granted, or that the conditions on which such exemption has been granted are insufficient, or that the attendance of scholars within the district of such school board, or any part thereof, is unsatisfactory, the Department may call upon such school board to recall such exemption, or to take steps to im.

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