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Section 3.

Shillings of the Annual Value or Amount of all such Property, Profits, and Gains; subject to a further Reduction of the Rates now in force, in the same Proportion that the Rate of Sevenpence bears to the Rate of One Shilling and Fourpence, in the several Cases mentioned or referred to in the Second Section of the Act passed in the Eighteenth Year of Her Majesty's Reign, Chapter Twenty: Provided nevertheless, that where under the last-mentioned Enactment any Person is now chargeable with the Rate of Elevenpence Halfpenny for every Twenty Shillings of his Property, Profits, and Gains, he shall be chargeable, for the Year commencing as aforesaid, at the Rate of Fivepence for every Twenty Shillings of his Profits and Gains.

CAP. XI.

An Act to amend the Commissioners of Supply (Scotland)
Act, 1856.-[21st March 1857.]

BE it 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The Third Section of an Act of the Nineteenth and of 19 & 20 Twentieth Years of Her Majesty's Reign, intituled An Act repealed. to constitute all legally qualified Persons in Scotland Commissioners of Supply without being named in an Act of Supply, is hereby repealed.

Vict. c. 93.

Clerk of
Supply to

List of

Commis

sisting Act

11. The Clerk of Supply in every County in Scotland make up shall, prior to the Thirtieth Day of April in the present Year, make up a List of all Commissioners of Supply of sioners such County entitled to act and vote under any subsisting under sub- Act of Supply, and the General Meeting of Commissioners of Supply. of Supply in every County to be held on the said Thirtieth Day of April shall add to such List the Names of all Persons who shall, prior to the Tenth Day of December last, have lodged Claims to be enrolled under the said recited Act as Commissioners of Supply; provided always, that the said Meeting shall be satisfied of the Qualification of such Claimants.

Claims to be given to

III. Before the Twentieth Day of October in each Year the Clerk every Person desirous of having his Name added to the in Writing. aforesaid List shall give in to the Clerk of Supply a Claim in Writing setting forth the Grounds of such Claim, and all such Claims shall remain in the Custody of the Clerk of Supply open to the Inspection of any Commissioner of Notice of Supply till the Thirtieth Day of the said Month; and any Objections Commissioner of Supply intending to object to

any

Claim

to Persons

ant being placed on the List or to any Person on the List to be given remaining thereon shall, within Ten Days after the said objected Thirtieth Day of October, give Notice in Writing to the to. Clerk of Supply of his Intention, and shall also, within the said Period, intimate his having done so to the Person to be objected to by written Notice transmitted to him by Post, and he shall at the Meeting of the Committee for disposing of Claims and Objections appointed under the provisions of the said recited Act adduce Evidence of his having given such last-mentioned Notice, or if he fail to adduce such Evidence he shall not be entitled to appear and insist in his Objection before the Committee; and the Clerk of Supply shall give to every Person objected to and to all Persons who may have lodged Claims or Objections respectively Ten Days Notice in Writing of the Time and Place fixed in Terms of the said recited Act for disposing of the same.

IV. This Act and the said recited Act shall be read as Recited One Act.

Act and

this Act

to be as

One.

CAP. XV.

An Act for granting certain Duties of Customs on Tea,
Sugar, and other Articles.-[21st March 1857.]

WHEREAS it is expedient to alter the Duties and Drawbacks of Customs imposed or allowed by any Act or Acts in force relating to the Customs upon the several Articles herein mentioned: 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 Authority of the

same:

on Tea.

I. That in lieu of the Duties of Customs chargeable on Alteration Tea imported into Great Britain and Ireland during the of Duties Period herein-after mentioned the following Duties shall be charged; that is to say,

From and after Fifth April One thousand eight hundred and fifty-seven to Fifth April One thousand eight hundred and fifty-eight, 18. 5d. per Pound.

Duties on

II. That in lieu of the Duties of Customs chargeable on Alteration Sugar imported into Great Britain and Ireland during the of Customs Period herein-after mentioned the following Duties shall be sugar. charged; that is to say,

From and after

5th April 1857

to

5th April 1858 inclusive.

Alteration

Duties on

SUGAR, viz.

the Cwt.

Candy Brown or White Refined Sugar, or
Sugar rendered by any Process equal in
Quality thereto
White Clayed Sugar or Sugar rendered by
any Process equal in Quality to White
Clayed, not being refined, or equal in
Quality to refined
the Cwt.
Yellow Muscovado and Brown Clayed
Sugar, or Sugar rendered by any Process
equal in Quality to Yellow Muscovado or
Brown Clayed, and not equal to White
Clayed

the Cwt.
Brown Muscovado or any other Sugar, not
being equal in Quality to Yellow Musco-
vado or Brown Clayed Sugar the Cwt.
Molasses

the Cwt.

£ 8. d.

0 18 4

0 16 0

0 13 10

0 12 8 050

III. That in lieu of the Duties chargeable on the followof Customs ing Articles imported into Great Britain and Ireland during certain the Period hereinafter mentioned the following Duties shall be charged; that is to say,

Articles

herein

named.

From and after 5th April 1857

to

5th April 1858 inclusive.

£ s. d.

Bounties

[blocks in formation]

002

IV. That the Bounties and Drawbacks now payable on

and Draw- the Exportation of Refined Sugar, or on Removal to the

herein

Isle of Man for Consumption there, shall be continued until backs, as the Fifth day of May next, and that from and after that named. Day, and until the Fifth Day of May One thousand eight hundred and fifty-eight, the following Drawbacks shall be allowed on the Exportation, or on the Removal to the Isle of Man for Consumption there, of the several Descriptions of refined Sugar hereinafter mentioned; that is to say,

Upon Refined Sugar in Loaf, complete or whole, or Lumps duly refined, having been perfectly clarified and thoroughly dried in the Stove, and being of an uniform Whiteness throughout, or Sugar Candy,

for every Cwt. Upon such Refined Sugar already described, if pounded, crushed, or broken in a Warehouse approved by the Commissioners of Customs, such Sugar having been there first inspected by the Officers of Customs in Lumps or Loaves, as if for immediate Shipment, and then packed for Exportation in the Presence of such Officers, and at the Expense of the Exporters, for every Cwt. Upon Refined Sugar, unstoved, pounded, crushed, or broken, and not in any way inferior to the Export Standard Sample No. 1., approved by the Lords of the Treasury, and which shall not contain more than Five per Centum Moisture over and above what the same would contain if thoroughly dried in the Stove, for every Cwt. Upon Bastard or Refined Sugar, unstoved, broken in Pieces, or being ground, powdered, or crushed, not in any way inferior to the Export Standard Sample, No. 2., approved by the Lords of the Treasury,

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for every Cwt. Upon Bastard or Refined Sugar, being inferior in Quality to the said Export Standard Sample, No. 2., for every Cwt.

£ s.

d.

0 17 2

0 17 2

0 16 4

0 15 1

0 12 8

Manage

V. The Duties imposed by this Act shall be under the Duties to Management of the Commissioners of Her Majesty's Cus- be under toms, and shall be ascertained, raised, levied, collected, paid, ment of recovered, and applied or appropriated under the Provisions Commisof Act or Acts now in force or hereafter to be made Customs. relating to the Customs.

any

sioners of

VI. This Act shall come into operation on the Day of Commence

ment of

Act and
Short

Title.

the passing of this Act, and in citing it in other Acts of Parliament and in legal Instruments it shall be sufficient to use the Expression "The Customs Duties Amendment Act, 1857."

19 & 20

CAP. XVI.

An Act to amend an Act of the last Session of Parliament, for repealing and re-imposing under new Regulations, the Duty on Race Horses.-[21st March 1857.]

WHEREAS by an Act of the last Session of Parliament, Vict. c. 82. Chapter Eighty-two, an annual Duty of Three Pounds

Duty imposed by

said Act to

the Re

ceiver of

the start

ing of a Race

Horse.

Seventeen Shillings was imposed for every Race Horse, and it is expedient to amend the Provisions of the said Act regulating the Collection of the said Duty: Be it 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. Previously to the starting or running of a Race Horse at any Race, the Duty by the said Act imposed shall be be paid to paid by or on behalf of the Owner or Trainer or other Person having charge of the Horse, to an Officer to be Race-horse appointed by the Commissioners of Inland Revenue for Duty pre- the Purpose of receiving the same, and to be called the viously to Receiver of Race-horse Duty, who shall give a Receipt for the Duty in such Form and with such Particulars as hereinafter mentioned; and such Payment and Receipt shall free the Owner for the Time being of the Horse named in such Receipt from any further Payment of the said Duty in respect of the said Horse for the Year ending on the Fifth Day of April next after such Payment; and if the Owner or Trainer or other Person having charge of any Race Horse shall neglect or omit to pay the said Duty to the said Receiver, and require and take from him such Receipt as aforesaid for the same, previously to the starting or running of such Horse at any Race in any Year ending as aforesaid, such Owner, Trainer, or other Person as aforesaid shall for every such Neglect or Omission forfeit the Sum of Fifty Pounds.

Commis

II. The Commissioners of Inland Revenue shall provide sioners of Books of printed Forms of Receipts with Counterfoils for Inland Re-the said Duty, and such Forms of Receipts and Counterfoils provide respectively shall be adapted for the Insertion therein of the

venue

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