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or Dies to be used for Ex

Persons XIX. Every Person not lawfully authorized and without unlawfully

lawful Excuse (the Proof whereof shall lie on the Person having in possession

accused) who shall purchase or receive or take and have in his Paper, Plates, Custody any Paper manufactured and provided by or under the

Directions of the Commissioners of Inland Revenue or Comchequer missioners of Her Majesty's Treasury for the Purpose of being Bonds guilty used as Exchequer Bonds before such Paper shall have been of a Misdem meanor.

duly stamped, signed, and issued for public Use, or any such
Plate or Die as aforesaid, shall for every such Offence be guilty
of a Misdemeanor, and being convicted thereof shall, at the
Discretion of the Court before whom he shall be tried, be
imprisoned for any Period not more than Three Years nor less
than Six Calendar Months.

CAP. XXIV.
An Act for granting to Her Majesty an increased Rate

of Duty on Profits arising from Property, Professions,
Trades, and Offices.

(16th June 1854.] Most Gracious Sovereign, WE 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 Supplies to defray the Expenses of the just and necessary War in which Your Majesty is engaged, have freely and voluntarily resolved to give and grant unto Your Majesty the Rate and Duty 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 Au

thority of the same, as follows: Increased I. From and after the Fifth Day of April One Thousand Rate of In

eight hundred and fifty-four there shall be charged, raised, come Tax to be charged

levied, collected, and paid yearly, unto and for the Use of Her from 5th Majesty, Her Heirs and Successors, in lieu of the Rates and April 1854, Duties chargeable under the Act passed in the last Session of in lieu of existing

Parliament, Chapter Thirty-four, and of the Rates and Duties Rates. granted by an Act passed in the present Session of Parliament,

Chapter Ten, for and in respect of all Property, Profits, and Gains chargeable under the said first-mentioned Act, the increased Rate and Duty of One Shilling and Twopence for every Twenty Shillings of the annual Value or Amount of all

such Property, Profits, and Gains respectively. Duty to be II. The said Duty hereby granted shall be assessed, raised, assessed and raised under

levied, and collected under the Regulations and Provisions of the Pro the said Act passed in the last Session of Parliament, and of visions of the several Acts therein mentioned or referred to, and all Powers, recited Acts.

Authorities, Rules, Regulations, Directions, Penalties, Clauses,
Matters, and Things contained in or enacted by the said several
Acts, and in force with respect to the Duties granted by the

be

said first-mentioned Act, shall (so far as the same are or may applicable consistently with the express Provisions of this Act) respectively be duly observed, applied, and put in execution for assessing, raising, levying, collecting, receiving, accounting for, and securing the said Duty hereby granted, and otherwise relating thereto, as if the same were particularly repeated and re-enacted, mutatis mutandis, in the Body of this Act, with reference to the said Rate and Duty hereby granted.

III. Provided always, That the Interest on Exchequer Bills Interest on which will become due and payable on the Twelfth Day of June Bills how to One Thousand eight hundred and fifty-four for the preceding be charged. Year shall be chargeable with the Rate or Duty of Sevenpence only for every Twenty Shillinys thereof, computed up to and including the Fifth Day of April One thousand eight hundred and fifty-four, and with the Rate of One Shilling and Twopence for every Twenty Shillings thereof computed from the lastmentioned Day up to the Twelfth Day of June One thousand eight hundred and fifty four: Provided also, that the Interest on Exchequer Bills which shall become due and payable in June next after the Termination of this Act and of the said Act of the last Session of Parliament respectively, or of the Duties granted by the said Acts respectively, shall be chargeable and shall be assessed up to the Day of Payment in June, in manner following; that is to say, on the Interest computed up to the Fifth Day of April next immediately preceding with the Rate of Duty which shall be in force and chargeable under the said Acts respectively on the said Fifth Day of April, and on the Interest computed from the said last-mentioned Day up to the said Day of Payment in June with the Rate of Duty which shall be in force and chargeable as aforesaid from and after the said Fifth Day of April ; provided, that if the Duties by this and the said other Act respectively granted shall finally cease and determine on the said Fifth Day of April, then the said Interest for the whole Year up to the said Day of Payment in June shall be chargeable with the Rate of Duty in force on the said Fifth Day of April immediately preceding.

IV. Provided always, That in any Case where, under or by All Relief, virtue of the said Act of the last Session of Parliament, or any and Deduc: Act or Acts therein recited or mentioned, any less Rate or tion to be or Duty than the Rate of Sevenpence for every Twenty proportionShillings of the annual Value for Amount of any Property, ate to the Profits, or Gains would, if this Act and the said other Act of Rate of Duty the present Session had not been passed, have been chargeable granted by in the present Year, or where any Relief or Abatement or Deduction is by any such Act or Acts as aforesaid directed to be given, made, or allowed at or after any Rate in such Act or Acts specified or mentioned, then and in every such Case the Rate of Duty, or of such Relief, Abatement, or Deduction, to be charged, given, made and allowed respectively under this Act, shall be in the same Proportion to the Rate or Duty of One Shilling and Twopence for every Twenty Shillings granted by 04

this

this Act

Copies of
Poor Rates
in Ireland
to be trans-
mitted to
the Commis-
sioners of
Inland Re-
venue only
when re-
quired by
them.

Commencement and Continuance of this Act.

this Act as the Rate of Duty, Relief, Abatement, and Deduction respectively which in this present Year would have been chargeable, or given, made, or allowed in the like Cases respectively under the said Act of the last Session, bears to the Rate or Duty of Sevenpence for every Twenty Shillings granted by the said last-mentioned Act.

V "And whereas by the said Act of the last Session of Parliament the Clerk of the Board of Guardians of every Poor Law • Union in Ireland and the Collector of General Rates in the City ' of Dublin are respectively required, under a certain Penalty for

any Neglect, to transmit to the Commissioners of Inland • Revenue yearly within the Period in the said Act mentioned true

Copies of the last Rates made for the Relief of the Poor and ' it is found by Experience that the yearly Transmission of such

Copies is for the most part unnecessary: Be it enacted, That Copies of the said Rates shall be transmitted at such Times only as they shall be required by the said Commissioners, and the Penalty imposed by the said Act for any Neglect to transmit such Copies shall attach and be incurred only for any Neglect to transmit the same in pursuance of any Requisition of the

said Commissioners.

VI. This Act shall commence and take effect from and after the Fifth Day of April One thousand eight hundred and fiftyfour, and, together with the Duty therein contained, shall continue in force during the present War, and until the Sixth Day of April next after the Ratification of a Definitive Treaty of Peace, and no longer; Provided always, that if the Ratification of such Treaty shall take place at any Time before the Sixth Day of April One thousand eight hundred and fifty-nine, then on and from and after the Sixth Day of April next after the Ratification of such Treaty the said increased Rate and Duty by this Act granted shall cease, and in lieu thereof the several Rates and Duties granted by the said Act of the last Session of Parliament

shall revive and be payable during so much of the respective Terms limited by the said last-mentioned Act as shall be then unexpired, as if this Act had not been passed.

VII. Provided always, That this Act and the said Rate and Duty hereby granted, shall not cease at the Time herein-before appointed in that Behalf with respect to any Assessment which ought before then to have been made, but which shall not have been made and completed, nor with respect to any Duty which shall have been assessed and shall then remain unpaid, nor with respect to any Penalty before then incurred, nor with respect to any Deduction of the said Duty or any Portion thereof authorized by Law to be made out of any Rent, Interest, or other annual Payment, nor with respect to any Penalty for refusing to allow any such Deduction, although such Refusal may be after the Time appointed as aforesaid, nor with respect to the Assessment of the Interest on Exchequer Bills becoming due in the Month of June next after the Time appointed for the ceasing of the said Duty ; but all the Powers and Provisions of this Act, and of

the

Act to continue in force for Recovery of Arrears of Duty, &c.

the several Acts herein mentioned or referred to, shall continue in force for making and completing all such Assessments as aforesaid, and for levying and recovering the Duties so assessed or to be assessed, and all Arrears of such Duties, and also for re-assessing the same in default of Payment, and for making and allowing such Deduction as aforesaid, and for the suing for, adjudging, and recovering any Penalty which shall have been or may be incurred.

CAP. XXV.
An Act to amend the Industrial and Provident
Societies Act, 1852.

[16th June 1854.] ¿,

1852, it is enacted, “ that all the Provisions of the Laws ““ relating to Friendly Societies shall apply to every Society to ““ be constituted under the said Act, except in so far as any such Provision might be expressly varied by the said Act, or by

any Rule expressly authorized to be made thereby:" And ' whereas it is expedient to vary the Provisions of such Laws in * relation to Societies registered under the Act aforesaid, so far • as concerns the Manner in which legal Proceedings shall be

carried on in any Matter concerning any such Society :' 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. After the passing of this Act, no Suit or Proceeding shall Suits to be be commenced or prosecuted by or against the Trustees of any the Name of Society registered under the Industrial and Provident Societies One of the Act, 1852, except in the Case herein-after provided; but all Suits Officers of and Proceedings, whether at Law, in Equity, or in Bankruptcy to be apor Sequestration, or otherwise howsoever, as well in Great pointed for Britain and Ireland as in the Colonies and Dependencies thereof, that Purpose. by or on behalf of any such Society, against any Person or Persons, whether Bodies Politic or others, and whether Members or not of such Society, shall be commenced and prosecuted in the Name of One of the Two Officers for the Time being appointed to sue and be sued on behalf of such Society, and registered in pursuance of the Directions for such Appointment and Registration respectively herein-after contained : and all Suits and Proceedings, whether at Law or in Equity, or by or on behalf of any Person or Persons, whether Bodies Politic or others, and whether or not Members of such Society, against such Society, shall be commenced, and prosecuted against such Officers, or if there shall be no such Officer for the Time being then against the Trustees of the said Society.

II. Every such Society shall, within One Calendar Month Officers to be after the passing of this Act, appoint Two Officers to sue or be appointed to sued on behalf thereof in manner aforesaid, and make or cause sued on to be made a Return to the Registrar of Friendly Societies behalf of

of

Society, and of the Names and Descriptions of the Officers so appointed; and their Names, &c. to be re

every such Society may from Time to Time remove any Officer turned to so appointed; and in case of the Death, Resignation, or Registrar of Removal of any such Officer the said Society shall, within One Friendly Societies.

Calendar Month thereafter, appoint in his Stead another Officer to sue and be sued on behalf of such Society, and make or cause to be made a Return to the said Registrar as aforesaid containing as well the Name and Description of the Person who has ceased to be such Officer in manner aforesaid as the Name and

Description of the Officer who has been appointed in his Stead to Form of sue and be sued on behalf of such Society; and every such Return.

Return shall be signed by Three Members of such Society, and

countersigned by the Officers or Officer so appointed, and shall In default of be kept with the Rules of the Society; and in case any Society Appointment as should neglect or refuse to appoint any Officers or Officer to tees of Society sue and be sued as aforesaid, the Trustees of such Society, or may appoint the Majority of them, may appoint any Members or Member of such Officers, such Society to be such Officers or Officer,and shall forthwith and make Returns.

make such Return as last aforesaid under the Hand of such Trustees and such Officers or Officer; and every Appointment so made shall be as effectual for all the Purposes of this Act

as if it had been made by such Society. Returns to be III. Any Person shall be at liberty to require a Copy of such certified, and Certificates to

Return to be certified by the Registrar; and there shall be paid be Evidence.

for such Certificate a Fee of One Shilling and Sixpence, and no more; and the Day of the Registration of every Return to be made in pursuance of this Act shall be written on such Return by the said Registrar; and a Copy so certified as aforesaid of such Return, including the Date to be marked thereon, shall be received in Evidence in all Proceedings, whether Civil or Criminal, and shall also be received as Evidence of the Day of

the registering thereof. Proceedings IV. No Action, Suit, or Proceeding, whether Civil or commenced in Criminal, commenced either by or against any such Society Name of Officer

(whether in the Name of One of the Officers appointed to sue and abated by his be sued as aforesaid, or of some Member of such Society, in the Death, &c., or by Change of

Case and in manner aforesaid,) shall be abated or prejudiced by Members of the Death or by any Act of such Officer, or Person, or by the Society. Resignation or Removal of such Officer either before or after

the Commencement of such Action, Suit, or Proceeding, or by any Change in the Members of such Society, but the same shall be continued in the Name of such Officer or Member (as the Case may be), notwithstanding such Death or Act, or such Resignation or Removal, and notwithstanding such Change in

the Members of such Society. Effect of V. All Judgments, Decrees, Interlocutors, and Orders Judgments, &c. obtained in any such Actions, Suits, or other Proceedings as against the Society.

aforesaid, against such Officer or Member, in manner aforesaid, whether such Member or Officer respectively be Party to such Actions, Suits, or Proceedings as Plaintiff, Pursuer, Petitioner, or Defendant or Defender, shall have the same Effect

against

not to be

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