Page images
PDF
EPUB
[merged small][merged small][ocr errors][merged small][merged small][merged small]

Customs and Inland Revenue Duties.

April one thousand eight hundred and sixty-nine, 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-nine, 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. 7. No assessors shall be appointed for the duties payable under the said schedules (A.) and (B.), but the inspectors or surveyors of taxes shall act as assessors in respect of such duties whenever it shall be necessary; and in lieu of the poundage granted by the one hundred and eighty-third section of the Act of the fifth and sixth years of Her Majesty, chapter thirty-five, to be divided between the assessors and collectors in regard to the 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.

[ocr errors]

8. The provisions made by any of the several Acts relating to the land tax or the duties on inhabited houses for the collection and payment of the land tax or the said duties in quarterly payments or instalments are hereby repealed; and the provisions made by any Act relating to the duties of income tax for the collection and payment in quarterly instalments of the said last-mentioned duties, except such as are payable by way of deduction, or are assessable in respect of railways, are also hereby repealed: And the land tax assessed in England for the year from the twentyfifth day of March one thousand eight hundred and sixty-nine and ending on the twenty-fifth day of March one thousand eight hundred and seventy, and the duties on inhabited houses assessed in England for the year commencing on the sixth day of April one thousand eight hundred and sixty-nine and ending on the fifth day of April one thousand eight hundred and seventy, and the duties of income tax, except such as are payable by way of deduction or are assessable as aforesaid, assessed in England or Ireland for the year commencing and ending as last mentioned, shall be payable on or before the first day of January one thousand eight hundred and seventy; and the land tax, and the duties on inhabited houses, and the duties of income tax (except as aforesaid), in every assessment in England for every year subsequent to the twenty-fifth day of March one thousand eight hundred and seventy, or the fifth day of April one thousand eight hundred and seventy, as the case may be, and the said duties of income tax (except as aforesaid) in assessment in Ireland for every year subsequent to the fifth day of April one thousand eight hundred and seventy, shall be payable on or before the first day of January in each year.

9. The collectors of the said land tax and duties shall pay or account for the same to the proper officer for receipt on the day to be appointed for the receipt of the said land tax and duties next after the first day of January in every year.

Customs and Inland Revenue Duties.

schedules of

arrears.

10. Any schedule of arrears of the said land tax or duties de- Delivery of livered at any receipt as aforesaid shall have the like force and effect as if delivered at the time or times appointed by the Act passed in the forty-eighth year of the reign of King George the Third, chapter one hundred and forty-one, for the delivery of

such schedules.

11. From and after the fifth day of April one thousand eight Exemption hundred and sixty-nine, any tenement or part of a tenement occu- from inhabited pied as a house for the purposes of trade only, or as a warehouse house duties of for the sole purpose of lodging goods, wares, or merchandize trade premises therein, or as a shop or counting-house, or being used as a shop servant only. or counting-house, shall be exempt from inhabited house duties, although a servant or other person may dwell in such tenement or part of a tenement for the protection thereof.

PART III.

As to Duty on Fire Insurances.

under care of

insurances.

12. On the twenty-fifth day of June one thousand eight hun- Repeal of the dred and sixty-nine, the stamp duty at the rate of one shilling and per-centage sixpence per centum per annum now payable for and in respect of duty on fire insurances against loss or damage by fire only, shall cease and determine; and the several Acts and parts of Acts specified in the schedule marked (C.) to this Act are hereby repealed, save so far as respects any insurance made or renewed prior to the twentyfifth day of June one thousand eight hundred and sixty-nine, and as respects any forfeiture or penalty incurred in respect of any offence against any enactment so repealed.

13. Where any insurance against loss or damage by fire only may have been or shall be made or renewed after the twelfth day of April one thousand eight hundred and sixty-nine, and before the twenty-fifth day of June one thousand eight hundred and sixty-nine, for any period extending beyond the last-mentioned day, so much of the stamp duty at the rate of one shilling and sixpence per centum per annum paid for such insurance as may have been so paid in respect of any time subsequent to the twentyfourth day of June one thousand eight hundred and sixty-nine shall, upon proof made of the truth of the facts, be allowed and returned.

PART IV.

As to the Duties on Tea Licences.

14. From and after the fifth day of July one thousand eight hundred and sixty-nine, it shall not be necessary for any person trading in or selling coffee, tea, cocoa nuts, chocolate, or pepper, to take out an excise licence for that purpose; and from and after the said day the enactments specified in schedule (D.) to this Act annexed shall be repealed, save as to any duties or penalties that may have been incurred previous thereto.

15. With reference to the fourth section of the Act passed in the sixth year of the reign of King George the Fourth, chapter eighty-one, all persons who shall deal in or sell coffee, tea, cocoa nuts, chocolate, or pepper in Ireland shall have the same rights,

Provision as to return of part of per-centage duty in certain

cases.

Repeal of ex

cise licence for sale of tea, &c.

Provision as
to rights of

grocers in
Ireland.

Repeal of cer

tain duties of

Customs and Inland Revenue Duties.

and be subject and liable to the same regulations, forfeitures, and penalties, as they would have had and been subject and liable to if this Act had not been passed, and they had been licensed under the said Act to deal in or sell any of the articles aforesaid.

PART V.

As to Assessed Taxes and Excise Licences.

16. The duties of assessed taxes now payable in Great Britain shall cease to be assessed in respect of male servants, carriages, assessed taxes. horses, mares, geldings, mules, hair powder, and armorial bearings or ensigns employed, kept, used, or worn respectively after the fifth day of April one thousand eight hundred and sixty-nine in England, and after the twenty-fourth day of May one thousand eight hundred and sixty-nine in Scotland, and on persons using or exercising the trade and business of horse dealers after such days respectively; but all enactments as to the said duties shall remain in full force and effect as to all assessments of the said duties or any of them made or which ought to be made in England for the year commencing on the sixth day of April one thousand eight hundred and sixty-nine, and in Scotland for the year commencing on the twenty-fifth day of May one thousand eight hundred and sixty-nine, in respect of male servants, carriages, horses, mares, geldings, mules, hair powder, and armorial bearings or ensigns employed, kept, used, or worn respectively after the fifth day of April one thousand eight hundred and sixty-eight in England, or after the twenty-fourth day of May one thousand eight hundred and sixty-eight in Scotland, and on persons using or exercising the trade and business of horse dealers after such lastmentioned days respectively, and as to any arrears of or penalties incurred in relation to the said duties, or any of them, for any year.

Repeal of certain duties of excise, viz.: Licences to let horses in Great Britain.

Licences to let post horses in Ireland.

Hackney carriage licences and duties.

Stage carriage licences and duties.

New duties of

17. On the first day of January one thousand eight hundred and seventy the following duties of excise shall cease to be payable, viz. :

The duties upon licences to be taken out by persons who shall let horses for hire in Great Britain;

The duties upon licences to let to hire horses for the purpose of travelling post by the mile or from stage to stage in Ireland; The duties upon licences to keep, use, and let to hire hackney carriages within the limits of the metropolitan police district and the city of London, and also the weekly duties payable in respect of such hackney carriages;

The duties upon licences to keep, use, and employ stage carriages in Great Britain, and also the mileage duty payable in respect of such stage carriages;

but all enactments as to the said duties respectively shall remain in full force and effect as to any of the said duties which shall be owing or in arrear on the said day, and as to any offences which shall have been committed against any of the said enactments previous thereto.

18. On and after the first day of January one thousand eight excise granted. hundred and seventy there shall be granted, charged, levied, and

Customs and Inland Revenue Duties.

paid, for the use of Her Majesty, her heirs and successors, in and throughout Great Britain, under and subject to the provisions and regulations in this Act contained, the following duties, that is to say :

[merged small][ocr errors][merged small][merged small][merged small][merged small]

For every horse dealer

2 2 0

[ocr errors]

0 15 0

0 10 6

[ocr errors]

2 2 0

[ocr errors]

1 1 0

12 10 0

And such duties respectively shall be paid annually upon licences to be taken out under the provisions of this Act by the person who shall employ the servant, or shall keep the carriage, or horse or mule, or shall wear or use the armorial bearings, or shall exercise or carry on the trade of a horsedealer.

under the

Commissioners

Revenue.

And such duties and licences shall be excise duties and licences, Duties to be and shall be under the management of the Commissioners of excise duties, Inland Revenue; and, subject to the provisions of this Act, all and to be the powers, clauses, regulations, and directions contained in any Act relating to excise duties or licences, or to penalties under management of excise Acts, and now or hereafter in force, shall respectively be of Inland of full force and effect with respect to the duties and the licences under this Act and the penalties hereby imposed, so far as the same are applicable and consistent with the provisions of this Act, as fully and effectually as if the same had been herein specially enacted with reference to the said last-mentioned duties, licences, and penalties respectively; and the said licences shall be in such form and shall be granted by such officer as the said Commissioners shall direct, and shall be dated on the day of granting the same, and shall expire on the thirty-first day of December then next following.

Provisions and regulations to

19. The provisions and regulations contained in this section shall be observed, viz. : (1.) It shall not be necessary for any member of the Royal be observed. Family to make any declaration or to take out any licence under this Act, nor shall it be necessary for the sheriff of any county, or mayor or other officer in any corporation or royal burgh serving an annual office therein, to take out a licence for any servants, carriages, or horses employed or kept by him for the purposes of his office during his year of service, nor for any person

Customs and Inland Revenue Duties.

who shall by right of office wear or use any of the arms or insignia of any member of the Royal Family, or of any corporation or royal burgh, to take out a licence in respect of the use of such arms or insignia:

(2.) It shall not be necessary for any person ordinarily residing in Ireland, and being a representative peer on the part of Ireland or a member of the House of Commons, and not residing in Great Britain longer than during the session of Parliament, and forty days before and forty days after the session, or for any person ordinarily residing in Ireland and residing in Great Britain by the order or direction of the Lord Lieutenant for the time being or of his chief secretary, for the purpose of public business, to make any declaration or to take out any licence under this Act in respect of any servants, carriages, horses or mules, or armorial bearings employed, kept, or used by him, save in respect of any subject matter of duty which shall be employed, kept, or used by such person in Great Britain during his residence in Ireland.

As to Male Servants.

(3.) The term "male servant" means and includes any male servant employed either wholly or partially in any of the following capacities; that is to say, maître d'hôtel, house steward, master of the horse, groom of the chambers, valet de chambre, butler, under butler, clerk of the kitchen, confectioner, cook, house porter, footman, page, waiter, coachman, groom, postilion, stable boy or helper in the stables, gardener, under gardener, park keeper, gamekeeper, under gamekeeper, huntsman, and whipperin, or in any capacity involving the duties of any of the above descriptions of servants, by whatever style the person acting in such capacity may be called:

(4.) Every person who shall furnish any male servant on hire shall, for the purposes of this Act, be deemed to be the employer of such servant:

(5.) It shall not be necessary for licences to be taken out in the following cases, viz. ;

By any officer in Her Majesty's army or navy for any servant, being a soldier in the army or a person actually borne upon the books of a ship, and employed by such officer in accordance with the regulations of Her Majesty's service :

By any licensed retailer of exciseable liquors or licensed keeper of a refreshment house for any servant employed by him solely for the purposes of his business, such servant being the only male servant employed by him:

By any person who shall have made entry of his premises in accordance with section twenty-eight of this Act for any servant employed by him at such premises in the course of his trade, other than a servant employed

« EelmineJätka »