Naval Stores. service, or from any mooring place or anchoring place appropriated to such vessels, or from any moorings belonging to Her Majesty, or from any of Her Majesty's wharves, or dock, victualling, or steam factory yards, or in or on any part of the spaces or distances from time to time marked out as ranges for artillery practice for the use of Her Majesty's ships at Portsmouth, Devonport, or elsewhere, whether covered with water or not. If any person acts in contravention of this provision he shall be Penalty. liable, on summary conviction before a justice of the peace, to a penalty not exceeding five pounds, or, in the discretion of the justice, to be imprisoned for any term not exceeding three months, with or without hard labour. session of stores, and not 8. If stores are found in the possession or keeping of a person Penalty on being in Her Majesty's service, or in the service of the Admiralty, dealer, &c. or being a dealer in marine stores or in old metals, or a pawnbroker found in pos(within the meaning of any enactments for the time being in force relating to such dealers or to pawnbrokers), and he is taken or accounting for summoned before a justice of the peace, and the justice sees rea- them, sonable grounds for believing the stores found to be or to have been Her Majesty's property, then if such person does not satisfy the justice that he came lawfully by the stores found, he shall be liable, on summary conviction before a justice, to a penalty not exceeding five pounds; and for the purposes of this section stores shall be deemed to be in the possession or keeping of any person if he knowingly has them in the actual possession or keeping of any other person, or in any house, building, lodging, apartment, field, or place, open or inclosed, whether occupied by himself or not, and whether the saine are so had for his own use or benefit or for the use or benefit of another. 9. A conviction under any provision of this Act of a dealer in old metals shall, for the purposes of registration and its consequences under The Old Metal Dealers Act, 1861, be equivalent to a conviction under that Act. Conviction of dealer in old metals. 24 & 25 Vict. c. 110. 10. The following sections of the Act of the session of the Parts of twenty-fourth and twenty-fifth years of Her Majesty's reign 24 & 25 Vict. (chapter ninety-six), " to consolidate and amend the Statute Law c. 96. incor"of England and Ireland relating to larceny and other similar porated. "offences," are hereby incorporated with this Act, and shall for the purposes of this Act be read as if they were here re-enacted, namely, sections ninety-eight to one hundred, one hundred and three, one hundred and seven to one hundred and thirteen, and one hundred and fifteen to one hundred and twenty-one, all inclusive; and for this purpose the expression "this Act," where used in those sections, shall be taken to include the present Act. 11. Notwithstanding anything in any Act relating to municipal corporations or to the metropolitan police force, or in any other Act, any pecuniary penalty or other money recovered under this Act shall be paid and applied under such regulations as the Admiralty, with the concurrence of the Treasury, may from time to time make. 12. Nothing in this Act shall prevent any person from being indicted under this Act or otherwise for any indictable offence 32 & 33 VICT. с Penalties, &c. to be applied under orders of Admiralty. Not to prevent persons being indicted under this Act, &c. Amendment of Extent of Act. Naval Stores. Militia. made punishable on summary conviction by this Act, or prevent any person from being liable under any other Act or otherwise to any other or higher penalty or punishment than is provided for any offence by this Act, so that no person be punished twice for the same offence. 13. Section forty-five of The Greenwich Hospital Act, 1865, shall be read and have effect as if this Act, instead of The Naval and Victualling Stores Act, 1864, were referred to in that section. 14. This Act shall not extend to Scotland or Ireland. SCHEDULE. Marks appropriated for Her Majesty's use in or on Stores, Hempen cordage and wire rope White, black, or coloured worsted Militia when in training may be placed under command of general officers. An Act for amending the Law relating to the Militia. W [13th May 1869.] THEREAS it is expedient to make better provision for the united action of Her Majesty's regular forces and the militia at times when they are associated together for the purpose of training and exercise, and further to amend the law relating to the militia: 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. Her Majesty and the Lord Lieutenant or Chief Governor of Ireland may exercise the same power of placing any regiment, battalion, or corps of militia called out for training and exercise under the command of general officers of the regular forces as Her Majesty and the Lord Lieutenant or Chief Governor of Ireland respectively now have, under the statutes regulating the respective militias of England, Scotland, and Ireland, of placing any such regiment, battalion, and corps under such command Militia. Customs and Inland Revenue Duties. when the militia is drawn out or embodied for actual service under the said statutes. 2. Her Majesty may upon the requisition of the Lord Lieutenant attach any officer of the regular forces to any regiment, battalion, or corps of militia during, and for the purpose of assisting in, the training and exercise thereof; and such officer while so attached shall obey the commands of the superior officers in the militia as his superior officers, and exercise all the power and authority of a militia officer in such regiment, battalion, or corps, but retain the same relative rank with respect to the officers of militia as an officer of Her Majesty's regular forces is entitled to according to the regulations of the service; and any non-commissioned officer of the regular forces while employed to assist in the training and exercise of any such regiment, battalion, or corps shall, while so employed, obey the commands of the superior officers of the militia as his superior officers, and exercise all the power and authority of a militia non-commissioned officer in such regiment, battalion, or corps. 3. From and after the passing of this Act, an officer of the militia shall not be required to have any property qualification. 4. No militia volunteer who has, before or after the passing of this Act, received pay and been borne on the strength and pay list of any regiment of militia for one whole period of training and exercise, shall be entitled to claim his discharge on the ground of error or illegality in his enrolment or re-enrolment, or on any ground whatsoever, but, on the contrary, every such volunteer shall be deemed to have been duly enrolled or re-enrolled, as the case may be. CHAP. 14. An Act to grant certain Duties of Customs and Inland Most Gracious Sovereign, VE, 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 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: PART I. Power to regiments. Abolition of property qualification. Volunteers not to claim dis charge on ground of error, &c. in enrol ment, &c. As to Customs. duties of customs in 1. There shall be charged, collected, and paid, for the use of Grants of Her Majesty, her heirs and successors, the duties of customs specified in schedule (A.) to this Act; and all the provisions con- schedule (A.) Eau de Cologne charged per gallon instead of per flask. Extracts of malt admissible Customs and Inland Revenue Duties. tained in any Act relating to customs duties, and in force at the time of the passing of this Act, shall have as full force and effect with respect to the said duties of customs granted by this Act, so far as the same are applicable, as if the same had been herein expressly enacted with reference to the said duties so granted. 2. The duty of customs upon all Cologne water on the importation thereof into Great Britain and Ireland shall be charged at the rate of fourteen shillings per gallon, whether imported in flasks or otherwise. 3. From and after the passing of this Act it shall be lawful to import into Great Britain and Ireland extracts and essences of in transit, &c. malt, or other concentrations thereof, in transit, or to be warehoused for exportation only. Repeal of duties on corn, &c. 4. The duties of customs chargeable upon the articles next herein-after mentioned imported into Great Britain and Ireland shall cease and determine on and after the first day of June one thousand eight hundred and sixty-nine; viz., Corn, grain, meal, and flour, and articles of the like character, viz., Wheat. Rye. Beans. Maize or Indian corn. Buck wheat. Bear or bigg. Wheat meal and flour. Barley meal. Oat meal and groats. Rye meal and flour. Pea meal. Bean meal. Maize or Indian corn meal. Buckwheat meal. Meal not otherwise enumerated or described. Arrowroot. Barley, pearled. Biscuit and bread. Cassava powder. Maccaroni. Mandioca flour. Manna croup. Potato flour. Powder, viz., hair. Powder, perfumed. Powder not otherwise enumerated or described, that will serve the same purpose as starch. Rice dust and meal. Sago. Semolina. As to Income Tax, Land Tax, and Inhabited House Duty. 5. There shall be charged, collected, and paid, for the use of Grant of Her Majesty, her heirs and successors, the duties of income tax duties of specified in schedule (B.) to this Act; and all the provisions income tax contained in any Act relating to the duties of income tax, and specified in schedule (B.) in force on the fifth day of April one thousand eight hundred and sixty-nine, and not repealed by this Act, shall have as full force and effect with respect to the said duties of income tax granted by this Act, so far as the same shall be consistent with the provisions of this Act, as if the same had been herein expressly enacted with reference to the said duties so granted; and 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 twentytwo, shall be read as and deemed to mean the year one thousand eight hundred and sixty-nine. c. 34. for the year 1868 to be taken as the annual value for assessment under this Act. 6. The sum charged as the annual value or amount of any The sums property, profits, or gains in the several and respective assess- assessed to ments of income tax made in pursuance of the Act passed in the the income tax thirtieth year of Her Majesty's reign, chapter twenty-three, under under schedules (A.) and schedules (A.) and (B.) respectively of the Act passed in the (B.) of sixteenth and seventeenth years of Her Majesty's reign, chapter 16 & 17 Vict. thirty-four, for the year ended on the fifth day of April one thousand eight hundred and sixty-nine, shall (except in cases for which other provision is made by the Acts relating to income tax) be taken as the annual value or amount of such property, profits, or gains respectively for the year commencing on the sixth day of April one thousand eight hundred and sixty-nine; 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 the 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 assessment 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-nine, and subject also to be abated or discharged at the end of the year commencing on the sixth day of |