Persons authorized by the Treasury. Bank of England may advance 1,000,000l. on the Credit of Bonds, and Commissioners of National Debt may on account of Savings Banks in Purchase of Bonds. out in pursuance of this Act as the said Commissioners shall from Time to Time think fit, not exceeding in the whole the Sum of One million Pounds, to such Person or Officer as may be named in any Warrant to be issued by the said Commissioners for such Purpose, and such Person or Officer shall thereafter become chargeable and be charged with such Amount of Exchequer Bonds as may be delivered to him, subject to such Directions as may be issued to him by the said Commissioners for the Sale thereof, and such Person or Officer shall be discharged from all Account in respect of such Exchequer Bonds on proving to the Satisfaction of the Commissioners for auditing the Public Accounts that he has duly obeyed the Directions of the said Commissioners of Her Majesty's Treasury: Provided always, that the said Commissioners shall not be authorized to direct the Issue of such Exchequer Bonds to such Person or Officer except for the Purpose of raising Money to be paid to the Account of Her Majesty's Exchequer at the Bank of England as aforesaid. 7. It shall be lawful for the Governor and Company of the Bank of England to advance or lend to Her Majesty, upon the Credit of the Exchequer Bonds to be made out in pursuance of this Act, any Sum or Sums of Money not exceeding in the whole the Sum of One million Pounds (anything in an Act passed in the Fifth and Sixth Years of the Reign of King William and Queen Mary, Chapter Twenty, or in any subsequent Act, to the contrary thereof in anywise notwithstanding); and also for the Commissioners for the Reduction of the National Debt to invest, in the Purchase of Exchequer Bonds issued under the Authority of this Act, any Money in their Hands on account of Savings Banks. CA P. XXX. Grant of specified in Provisions of apply to this Act. An Act to grant certain Duties of Customs and Inland Revenue. Most Gracious Sovereign, WE [26th May 1865.] E, Your Majesty's most dutiful and loyal Subjects, the Commons of the United Kingdom of Great Britain and Ireland in Parliament assembled, towards raising the necessary Supplies to defray Your Majesty's public Expenses, and making an Addition to the public Revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several Rates and Duties herein-after mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted; and 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: 1. There shall be charged, collected, and paid, for the Use of Her Majesty, Her Heirs and Successors, the several Rates and Duties of Customs and Inland Revenue respectively specified and contained in the several Schedules marked respectively (A.), (B.), and (C.) to this Act annexed; and the said Rates and Duties shall respectively take effect at or from the respective Times, and shall continue to be charged, collected, and paid for and during the Periods respectively specified or mentioned in that Behalf in the said Schedules respectively, and where no Period is specified or limited for the Duration thereof the same shall continue to be charged, collected, and paid respectively until Parliament shall otherwise order; and the said several Schedules shall be deemed to be Part of this Act. 2. All the Powers, Provisions, Clauses, Regulations, Allowances, and Exemptions, former Acts to Forfeitures, Pains, and Penalties, contained in or imposed by any Act or Acts, or any Schedule thereto, relating to any Duties of the same Kind or Description as the several Rates or Duties granted by this Act respectively, and in force at the Time of the passing of this Act, and not hereby expressly repealed, or, as regards the Income Tax, in force on the Fifth Day of April One thousand eight hundred and sixty-five (except as herein-after provided), provided), shall respectively be in full Force and Effect with respect to the said Rates and Duties by this Act granted respectively, so far as the same are or shall be applicable, in all Cases not hereby expressly provided for, and shall be observed, applied, allowed, enforced, and put in execution for and in the raising, levying, collecting, and securing of the said lastmentioned Rates and Duties respectively, and otherwise in relation thereto, so far as the same shall not be superseded by and shall be consistent with the express Provisions of this Act, as fully and effectually, to all Intents and Purposes, as if the same had been herein repeated and specially enacted, mutatis mutandis, with reference to the Rates and Duties by this Act granted respectively: Provided always, that for the Purposes of this Act the Year One thousand eight hundred and sixty-two, mentioned in the Forty-third Section of the Act passed in the Twenty-fifth Year of Her Majesty's Reign, Chapter Twenty-two, shall be read as and deemed to mean the Year One thousand eight hundred and sixty-five. Income Tax Year 1864 to under this Act. 3. The Sum charged as the annual Value or Amount of any Property, Profits, or Gains The Sums in the several and respective Assessments of Income Tax 'made in pursuance of the Act assessed to the passed in the Twenty-seventh Year of Her Majesty's Reign, Chapter Eighteen, under under ScheSchedules (A.) and (B.) respectively of the Act passed in the Sixteenth and Seventeenth dules (A.) and Years of Her Majesty's Reign, Chapter Thirty-four, for the Year ended on the Fifth Day (B.) for the of April One thousand eight hundred and sixty-five, shall (except as to Railways and other- be taken as the wise as provided by the Acts relating to Income Tax) be taken as the annual Value or annual Value Amount of such Property, Profits, or Gains respectively for the Year commencing on the for Assessment Sixth Day of April One thousand eight hundred and sixty-five, and the Duties of Income Tax granted by this Act, and chargeable under the said Schedules respectively, shall be computed, assessed, and charged according to such annual Value or Amount; and the Commissioners executing the Income Tax Acts shall, for each Place within their several and respective Districts, cause Duplicates of the Assessments of the said Duties so computed, assessed, and charged under the said Schedules (A.) and (B.) for the said last-mentioned Year to be made out and delivered together with Warrants for collecting the same; and in England the said Commissioners shall appoint such Persons, being Inhabitants of the Place to which the Duplicate shall relate, as they the said Commissioners shall think fit, to be Collectors of the Duties thereby charged, in like Manner as if such Persons had been presented to them by Assessors under the Acts now in force: Provided always, that the said Assessments shall be subject to be increased in like Manner as the Assessments made for the Year ended on the Fifth Day of April One thousand eight hundred and sixty-five, and subject also to be abated or discharged at the End of the Year commencing on the Sixth Day of April One thousand eight hundred and sixty-five for any Cause allowed by the said Acts; provided that whenever it shall appear that any Property, Profits, or Gains chargeable under the said Schedules (A.) and (B.) respectively have not been charged by the Assessments made for the Year ended on the Fifth Day of April One thousand eight hundred and sixty-five, such Property, Profits, and Gains shall be assessed to the Duties of Income Tax granted by this Act under the Provisions of the said several Acts applicable thereto. for Duties 4. No Assessors shall be appointed for the Duties payable under the said Schedules (A.) Assessors not and (B.), but the Inspectors or Surveyors of Taxes shall act as Assessors in respect of such to be appointed Duties whenever it shall be necessary; and in lieu of the Poundage granted by the One under Schehundred and eighty-third Section of the Act of the Fifth and Sixth Years of Her Majesty, dules (A.) and Chapter Thirty-five, to be divided between the Assessors and Collectors in regard to the (B.) Duties which shall be collected under the said Schedules (A.) and (B.), there shall be paid a Poundage of Three Halfpence to the Collectors of the said Duties. of Commis 5. Whereas by Section Four of the Act passed in the Fifth and Sixth Years of Her Power to inMajesty, Chapter Thirty-five, Provision is made for choosing and appointing Persons to be crease Number Commissioners for the Execution of the Income Tax Acts in Great Britain, and the sioners for • Number of Persons so to be appointed is limited to Seven Persons appointed Commis- General sioners for the General Purposes of the said Acts, and Seven to supply Vacancies amongst Purposes in • such Commissioners, in each District or Division, and it is necessary to increase the Number of such Commissioners and Persons respectively in certain Cases:' Be it enacted, That 28 VICT. Y whenever certain Cases. No Reduction to be made unless Profits of the Year are proved less than the Average of last Three Years. whenever it shall appear to the Board of Inland Revenue that the Number of Persons so appointed or to be appointed for any District, Division, or Place in Great Britain is insufficient for the proper Discharge of the Business arising under this Act, the Board shall authorize the Increase of the Number of Persons to be chosen Commissioners for General Purposes for such District, Division, or Place to any Number not exceeding Fourteen, and of Persons to supply Vacancies amongst such Commissioners to any Number not exceeding Fourteen, and such Persons shall respectively be appointed and chosen according to the Regulations contained in the said Enactment. 6. And whereas by Section One hundred and thirty-three of the said Act of the Fifth and Sixth Years of Her Majesty's Reign Provision is made for giving Relief, by Reduction of the Assessment, or Repayment of Duty, in certain Cases where the Profits of the Year of Assessment fall short of the Sum on which the Assessment has been made :' Be it enacted, That no such Reduction or Repayment shall be made in any such Case unless the Profits of the said Year of Assessment are proved to be less than the Profits for One Year on the Average of the last Three Years, including the said Year of Assessment; nor shall any such Relief extend to any greater Amount than the Difference between the Sum on which the Assessment has been made and such average Profits for One Year as aforesaid. SCHEDULES. CONTAINING the DUTY of CUSTOMS granted by this Act. In lieu of the Duties of Customs now charged on Tea, the following Duties of Customs shall, on and after the First Day of June One thousand eight hundred and sixty-five until the First Day of August One thousand eight hundred and sixty-six, be charged thereon, on the Importation thereof into Great Britain and Ireland; (that is to say,) Tea £ s. d. the lb. 0 0 6 SCHEDULE (B.) CONTAINING the STAMP DUTIES granted by this Act on FIRE INSURance. In lieu of the Duties now payable in respect of Insurances against Loss or Damage by Fire only, there shall be charged, collected, and paid the following Duties; (that is to say,) For and upon every Policy of Assurance or Insurance, or other Instrument, by whatever And for and upon any Note or Memorandum given as a Receipt on the Deposit of any And for and in respect of every such Insurance as aforesaid which shall be made, or continued or renewed, on or after the said Twenty-fifth Day of June One thousand eight hundred and sixty-five, a Duty of One Shilling and Sixpence for every One hundred Pounds insured for a Year, and at and after that Rate for any fractional Part of One hundred Pounds insured, and for any fractional Part of a Year, as well as for any Number of Years for which the Insurance shall be made, or continued or renewed; but no Fraction of a Penny shall be charged; and when any such Insurance as aforesaid shall be made or renewed at any Time between the Twenty-seventh Day of April One thousand eight hundred and sixty-five and the said Twenty-fifth Day Day of June for any Period of Time extending beyond the said last-mentioned Day, there shall be charged and paid for and in respect of the Time intervening between the making or renewing of the said Insurance and the said Twenty-fifth Day of June the yearly Per-centage Duty at and after the Rate chargeable on the said Twenty-seventh Day of April, and for and in respect of any subsequent Period, including the said Twenty-fifth Day of June, the Rate of Duty chargeable according to this Act; and no Return or Allowance of Duty, except at and after the last-mentioned Rate, shall be made, in respect of Time unexpired or otherwise, on any such Insurance as aforesaid, which shall have been made or renewed before the said Twenty-seventh Day of April One thousand eight hundred and sixty-five. SCHEDULE (C.) CONTAINING the Rates and Duties of INCOME TAX granted by this Act. For One Year commencing on the Sixth Day of April One thousand eight hundred and sixty-five, for and in respect of all Property, Profits, and Gains mentioned or described as chargeable in the Act passed in the Sixteenth and Seventeenth Years of Her Majesty's Reign, Chapter Thirty-four, for granting to Her Majesty Duties on Profits arising from Property, Professions, Trades, and Offices, the following Rates and Duties shall be charged; (that is to say,) For every Twenty Shillings of the annual Value or Amount of all such Property, Profits, and Gains (except those chargeable under Schedule (B.) of the said Act), the Rate or Duty of Fourpence: And for and in respect of the Occupation of Lands, Tenements, Hereditaments, and Heritages chargeable under Schedule (B.) of the said Act, for every Twenty Shillings of the annual Value thereof In England the Rate or Duty of Twopence: And in Scotland and Ireland respectively the Rate or Duty of One Penny Half- Subject to the Provisions contained in Section Three of the Act Twenty-sixth Victoria, CA P. XXXI. An Act to enable the Commissioners of Her Majesty's Works and Public [2d June 1865.] WHEREAS under the Provisions of the following Acts (namely), the Act of the Eighteenth and Nineteenth Years of Her Majesty, Chapter Ninety-five, (called 18 & 19 Vict. the "Downing Street Public Offices Extension Act, 1855,") the Act of the Twenty- c. 95. second Year of Her Majesty, Chapter Nineteen, (called the "Public Offices Extension 22 Vict. c. 19 Act, 1859,") the Act of the Twenty-fourth and Twenty-fifth Years of Her Majesty, 24 & 25 Vict. Chapter Thirty-three, (called the "Supplemental Public Offices Extension Act, 1861,") c. 33. the Act of the same Session, Chapter Eighty-eight, and the Act of the Twenty-fifth 24 & 25 Vict. and Twenty-sixth Years of Her Majesty, Chapter Seventy-four, the Commissioners c. 88. of Her Majesty's Works and Public Buildings, as incorporated for the Purposes of 25 & 26 Vict. the said Acts, have acquired divers Lands and Tenements in and near Downing Street in the City of Westminster as a Site for Offices for the Public Service, and such • Offices are now in course of Erection: And whereas it has been found necessary for the 6 Purpose Y 2 c. 74. Deposit of Books of Reference descrip tive of Site. Short Title. Incorporation sioners of Description of Power of Com missioners to purchase Lands. Commissioners to make good to Parishes of St. Margaret and St. John the Evangelist Deficiencies in Rates. 6 Purpose of improving the Site of and the Approaches to such Public Offices that the said Commissioners should also be empowered to acquire the additional Lands described and shown on the Plans herein-after mentioned; but such Lands cannot be acquired without the Authority of Parliament: And whereas duplicate Plans describing the Situation of the said Lands herein-after referred to as the prescribed Lands, with 6 a Book of Reference thereto containing the Names of the Owners and Lessees or reputed Owners and Lessees, and of the Occupiers thereof, have been deposited with the Clerk of the Peace for the County of Middlesex, at his Office at the Sessions House, Clerkenwell, and with the Clerk of the Westminster District Board of Works, and it is expedient that Powers should be given to the Commissioners of Her Majesty's Works ' and Public Buildings to purchase such Lands for the Purposes aforesaid:' 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: Preliminary. 1. This Act may be cited for all Purposes as "The Public Offices Act, 1865." Incorporation of Commissioners. 2. The Commissioners of Her Majesty's Works and Public Buildings for the Time being herein-after referred to as "the Commissioners," as incorporated for the Purposes of the aforesaid Acts, shall be and continue so incorporated for the Purposes of this Act, with Power to hold Lands for the Purposes and subject to the Provisions of this Act. Acquisition of Site. 3. The Purposes of this Act are the Acquisition of additional Lands for the Site of the Public Offices aforesaid and the Approaches thereto, and the constructing and doing such Works and Things as are conducive to the Attainment of the above Purposes, or any of them or incidental thereto. 4. The Commissioners may, out of any Monies placed at their Disposal by Parliament for that Object, purchase, take, and use for the Purposes of this Act all or any of the prescribed Lands. 5. And whereas by the Forty-eighth Section of the said Public Offices Extension Act, 1859, after reciting that by reason of taking the Lands mentioned in the Schedule to the said Act, and for the Purposes thereof, there might be Deficiencies in the Produce of the Assessments for the Relief of the Poor, and making certain Payments directed by Act of Parliament to be made out of the Poor's Rate, as also in the Produce of other Assessments directed to be raised and levied on the Persons, and in respect of the Property by Law rateable to the Relief of the Poor of the Parishes of Saint Margaret and Saint John the Evangelist, Westminster; and reciting that the Rates of the said Parishes had been mortgaged, and were then charged with and subject to the Repayment of certain Sums amounting in the aggregate to Thirty-five thousand four hundred and three Pounds or thereabouts Principal Money, with Interest thereon, and which Charges it was calculated would be wholly paid off on or before the Twenty-fifth Day of December One thousand eight hundred and seventy-three; and that it was expedient that Provision should be made for a Contribution for a limited Time by the said Commissioners in aid of the Poor Rates and other Rates to be raised and levied as therein-before mentioned; it was enacted that the said Commissioners should, from and after the Twenty-ninth Day of September One thousand eight hundred and fifty-nine, yearly and every Year until the Twenty-ninth Day of September One thousand eight hundred and seventy-three, by and out of such Monies as Parliament might from Time to Time place at their Disposal for that Purpose, pay and make good in manner therein mentioned to the said Parishes such Sum or Sums of Money, not exceeding the Sum of Four hundred Pounds per Annum, as should be deficient in respect of the said Rates by reason or means of taking the Land mentioned in the Schedule to the said Act for the Purposes thereof, such Deficiencies to be calculated and ascertained |