it is expedient to repeal the said Duties, and to impose other Duties in lieu thereof:' 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, That Repeal of from and after the passing of this Act the Duties aforesaid shall the Excise cease and be no longer paid or payable, save and except in all Duties on Cases relating to the suing for, levying, and recovering of any factured in the Arrear thereof, or any Fine, Penalty, or Forfeiture which has United Kingbeen incurred before the passing of this Act.

Sugar manu

dom.

II. And be it enacted, That in lieu of the Duties by this Act New Excise repealed, there shall be raised, levied, collected, and paid the Duty Duty on such of Excise following; (that is to say,) for and upon every Hundred Sugar of 148. Weight of Sugar manufactured in the United Kingdom, from per Cwt. whatever Materials made, and so in proportion for any greater

or lesser Quantity than a Hundred Weight, the Sum of Fourteen Shillings.

same Manner

III. And be it enacted, That the said Duties by this Act New Duty to imposed shall be under the Management of the Commissioners of be raised and Excise, and the same shall be charged, raised, levied, collected, levied in the and recovered, applied, and accounted for under the Enactments as other Excise and Provisions of the said first-recited Act, and in such and the Duties; like Manner, and in and by the same Means, Ways, or Methods by which any other Duties of Excise are or may be charged, raised, levied, collected, and recovered, applied, and accounted for; and the said first-recited Act, and all and every other Act or Acts and Powers relating to the Duties of Excise, and all and every Fine, Pain, and Penalties Penalty, and Forfeiture of any Nature or Kind whatsoever for of all Excise any Offence against or in breach of the said first-recited Act or any other Act or Acts for securing the Duties of Excise, or for the Regulation thereof, in force immediately before the passing of this Act, and the several Clauses, Powers, and Directions therein contained, shall and the same are hereby respectively directed and declared to extend to, and shall be applied, practised, and put in execution for and in respect of the Duties of Excise by this Act imposed, in as full and ample a Manner as if all and every the said Act and Acts, Clauses, Provisions, Powers, Directions, Fines, Pains, Penalties, and Forfeitures were repeated and re-enacted in

this Act.

Acts to apply to this Act.

IV. And be it enacted, That this Act may be amended or Alteration of repealed by any Act to be passed in this present Session of Par- Act. liament.

CA P. XIV.

An Act to exempt Ships carrying Passengers to North
America from the Obligation of having on board a Physi-
cian, Surgeon, or Apothecary.
[8th May 1845.]

W

HEREAS by an Act passed in the Sixth Year of the Reign of Her Majesty, intituled An Act for regulating 5 & 6 Vict. the Carriage of Passengers in Merchant Vessels, Ships carrying c. 107. Passengers to North America were exempted from the Obliga

tion of having

on board a Physician, Surgeon, or Apothecary, as required by the said Act in other Cases therein specified:

8&9 VICT.

F

• And

7 & 8 Vict. c. 112.

So much of 7 & 8 Vict.

c. 112. as re

quires Ships carrying Passengers to the East Coast of

North America

to have Surgeons, &c. on

board when the Number of Persons amount to 100 repealed.

Proceedings for Recovery of Penalties

shall be stayed.

Alteration of
Act.

And whereas by an Act passed in the last Session of Parliament, 'intituled An Act to amend and consolidate the Laws relating to 'Merchant Seamen, and for keeping a Register of Seamen, it is, among other things, enacted, that every Ship having One hundred Persons or upwards on board, and every Ship, the Voyage ' of which shall be deemed, under the Provisions of the first' recited Act, to exceed Twelve Weeks, having Fifty Persons or upwards on board, shall have on board, as one of her Complement, some Person duly authorized by Law to practise in this Kingdom as a Physician, Surgeon, or Apothecary, whereby the Exemption granted by the first-recited Act to Ships carrying Passengers to the Continent of North America has been taken away in all Cases where the total Number of Persons on board any such Ship shall amount to One hundred and upwards; and it is expedient that such Exemption be preserved :' 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, That so much of the last-recited Act as enacts that Ships, as defined in the last-recited Act, carrying Passengers, according to the Provisions of the first-recited Act, from any Port or Place in the United Kingdom, or in the Islands of Guernsey, Jersey, Alderney, Sark, or Man, to the East Coast of the Continent of North America, shall have on board a Physician, Surgeon, or Apothecary as often as the total Number of Persons on board any such Ship shall amount to One hundred and upwards, shall be repealed.

II. And be it enacted, That any Person against whom any Proceeding or Proceedings shall have been commenced, on or before the Day of the passing of this Act, for the Recovery of any pecuniary Penalty incurred or supposed to have been incurred, under the Provisions of the last-recited Act, for any Breach or Nonobservance of so much of the last-recited Act as is herein repealed, may apply to the Court in which, or to any Justice or Justices of the Peace before whom, any such Proceeding or Proceedings shall have been commenced, for an Order that such Proceedings shall be discontinued but upon Payment of the Costs thereof incurred to the Time of such Application being made, in case such Proceeding shall have been commenced before the Seventeenth Day of April in this Year, such Costs to be taxed according to the Practice of the Court, or at the Discretion of the Justice or Justices before whom such Proceeding shall have been had; and every such Court or Justice or Justices, upon such Application, and Proof that sufficient Notice of the Application has been given to the Plaintiff or Informer, or to his Attorney, and upon being satisfied, by Affidavit or otherwise, that such Proceedings have been commenced for the Recovery of such pecuniary Penalty as aforesaid, shall make such Order as aforesaid; and upon the making such Order as aforesaid, and on Payment or Tender of such Costs as aforesaid, where Costs are herein-before made payable, all further Proceedings for the Recovery of any such pecuniary Penalty shall be forthwith discontinued.

III. And be it enacted, That this Act may be amended or repealed by any Act to be passed in this Session of Parliament.

CAP.

CA P. XV.

An Act to repeal the Duties of Excise on Sales by Auction, and to impose a new Duty on the Licence to be taken out by all Auctioneers in the United Kingdom.

[8th May 1845.]

VHEREAS by an Act passed in the Sixth Year of the

W

Reign of His late Majesty King George the Fourth, intituled An Act to repeal several Duties payable on Excise Li- 6 G. 4. c. 81. cences in Great Britain and Ireland, and to impose other Duties in lieu thereof; and to amend the Laws for granting Excise 'Licences, a certain Duty of Excise is imposed for and upon every Licence to be taken out by every Person exercising or carrying on the Trade or Business of an Auctioneer, or selling any Goods or Chattels, Lands, Tenements, or Hereditaments, by 'Auction; and by a Regulation in the said last-recited Act, and 'by certain other Acts relating to the Duties of Stamps, Auctioneers are required in certain Cases to take out separate and distinct Licences for selling particular Goods and Chattels by 'Auction, in addition to their Auctioneer's Licence: And whereas ' certain Duties of Excise upon the Purchase Money arising or payable by virtue of any Sale at Auction in Great Britain and 'Ireland are imposed and regulated by several Acts; (that is to say,) by an Act passed in the Forty-third Year of the Reign of 'His late Majesty King George the Third, intituled An Act to 43 G. 3. c. 69. repeal the Duties of Excise payable in Great Britain, and to grant other Duties in lieu thereof; and by another Act passed in the Forty-fifth Year of the Reign of His said Majesty King George the Third, intituled An Act for granting to His Ma- 45 G. 3. c. 30. ‘jesty several additional Duties of Excise in Great Britain; and by another Act passed in the Fifty-fourth Year of the Reign of

His said Majesty King George the Third, intituled An Act to 54 G. 3. c. 82. grant to His Majesty Duties upon Auctions in Ireland, in lieu

of former Duties thereon; and to provide for the regulating and securing the Collection of the said Duties, and to prevent Frauds therein; and by another Act passed in the Fifty-fifth Year of

the Reign of His said Majesty King George the Third, inti

tuled An Act to reduce the Duties on all Sheep Wool, the 55 G. 3. c. 142. Growth of the United Kingdom, which shall be sold by Auction

'for the Growers or first Purchasers; and by several other Acts for altering or amending the said recited Acts or some of them: And whereas it is expedient that the said last-mentioned Duties, ' and all Duties now imposed upon or for or in respect of Auctioneers or Auctions, and all Acts, Clauses, Provisions, and Regulations now in force relating thereto, should cease, save and except as after mentioned:' 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, That Duties on Sales from and after the passing of this Act the said last-mentioned by Auction Duties, and all Duties of Excise now payable in Great Britain repealed. Ireland upon or for or in respect of Auctioneers and Auctions or Sales at Auction, and all and every Act and Acts of Excise, and

F 2

or

all

New Duty on
Auctioneers
Licences

throughout the
United King-
dom.

New Duty to be under the Management of the Commissioners of Excise, &c.

Licences to be taken out,

and to be renewed annually.

all Clauses, Provisions, Exemptions, Penalties, and Things in any Act of Excise in force in Great Britain and Ireland respectively at or immediately before the passing of this Act, relating to Auctions, or to Duties on Sales by Auction, or to any Auctioneers, save only such Clauses, Provisions, Penalties, Matters, and Things as are contained in the said recited Act of the Sixth Year of the Reign of His said Majesty King George the Fourth, and are not repealed or altered by this Act, are hereby repealed, save and except for the Purpose of recovering any Duties on Auctions, or any Arrears of such Duties, or any Fine, Penalty, or Forfeiture relating to Auctions, or for allowing any Exemptions from Duties which have been incurred or become due or allowable at any Time before the passing of this Act; but that all and every such Regulations and Provisions, Powers and Authorities, and all Bonds for securing the Payment of any such Duties on Auctions, in force at and immediately before the passing of this Act, shall be and remain in full Force and Effect for the levying and collecting the said last-mentioned Duties, and Arrears of Duties, Fines, Penalties, and Forfeitures, and for allowing the said Exemptions.

II. And be it enacted, That from and after the passing of this Act there shall be raised, levied, collected, and paid to Her Majesty, Her Heirs and Successors, in lieu of all Duties now imposed on Licences to be taken out by Auctioneers throughout the United Kingdom, the following annual Sum or Duty of Excise; (that is to say,) for and upon every Licence to be taken out by every Person exercising or carrying on the Trade or Business of an Auctioneer in any Part of the United Kingdom the Sum of Ten Pounds.

III. And be it enacted, That the said Duty hereby imposed shall be under the Management of the Commissioners of Excise, and shall be collected, paid, and accounted for in the same Manner as other the Duties of Excise, and shall be charged, raised, levied, sued for, and paid under the Provisions of this Act, and the general or special Provisions, Clauses, Enactments, Regulations, Pains, Penalties, and Forfeitures contained in any Act or Acts relating to the Collection and Management of the Revenue of Excise; and all Penalties by this Act imposed shall be prosecuted, recovered, and applied as any other Penalties under the Laws of Excise.

IV. And be it enacted, That every Person who exercises or carries on the Trade or Business of an Auctioneer, or who acts in such Capacity at any Sale or Roup, and every Person who sells or offers for Sale any Goods or Chattels, Lands, Tenements, or Hereditaments, or any Interest therein, at any Sale or Roup where any Person or Persons become the Purchaser of the same by Competition, and being the highest Bidder, either by being the single Bidder or increasing upon the Biddings made by others, or decreasing on Sums named by the Auctioneer or Person acting as Auctioneer, or other Person at such Sale, or by any other Mode of Sale by Competition, shall (except as herein-after in this Act mentioned) be deemed to carry on the Trade or Business of an Auctioneer, and shall be required to take out such Licence as by this Act directed; and every such Licence shall be renewed annually Ten Days at least before the Expiration thereof, on the

Fifth Day of July in each and every Year; and every Auctioneer having had such a Licence who continues to carry on the Trade or Business of an Auctioneer in the Year next ensuing the Expiration thereof, and omits to renew the same as aforesaid, and every Person who carries on the Trade or Business of an Auctioneer as aforesaid without taking out such Licence as by this Act directed, shall (except as herein-after in this Act mentioned) forfeit One hundred Pounds: Provided always, that Auctioneers who have Licences in force at the passing of this Act, and which Licences do not expire until the Fifth Day of July now next ensuing, shall not be required to take out the Licence by this Act directed for the Purpose of carrying on the Business of an Auctioneer until Ten Days before the Expiration of their current Licences, but that every such Auctioneer may, at any Time within the last Quarter of the current Year to expire on the said Fifth Day of July, take out the Licence by this Act directed, on Payment of a Fourth Part of the Duty imposed on such last-mentioned Licence; but that on every such Licence taken out after the said Fifth Day of July, at whatever Period of the Year, the full Duty of Excise by this Act imposed shall be paid, any other Act or Acts to the contrary thereof notwithstanding.

Cases.

V. And be it enacted, That it shall not be necessary for any Auction LiPerson selling any Goods or Chattels by Auction in any of the cence not necesCases herein-after mentioned to take out the Licence by this Act sary in certain required: Any Person selling any Goods or Chattels by Auction under a Distress for Nonpayment of Rent or Tithes to less Amount than Twenty Pounds; or under Authority of an Act passed in the Sixth Year of the Reign of His said late Majesty King George the Fourth, intituled An Act to alter and amend 6 G. 4. c. 48. an Act passed in the Thirty-ninth and Fortieth Year of King George the Third, for the Recovery of Small Debts in Scotland; or under Authority of an Act passed in the Sixth and Seventh Years of the Reign of His late Majesty King William the Fourth,

intituled An Act to extend the Jurisdiction and regulate the Pro- 6&7 W.4.c 75. ceedings of the Civil Bill Courts in Ireland, and an Act passed in the Seventh Year of the Reign of His said late Majesty King William the Fourth and the First Year of the Reign of Her

present Majesty, intituled An Act to amend the Laws for the 7 W. 4. & Recovery of Small Debts by Civil Bill in Ireland; or under Au- 1 Vict. c. 43. thority of an Act passed in the Seventh Year of the Reign of His

said Majesty King William the Fourth and the First Year of the

Reign of Her said Majesty, intituled An Act for the more effectual 7 W. 4. & Recovery of Small Debts in the Sheriff Courts, and for regulating 1 Vict. c. 41. the Establishment of Circuit Courts for the Trial of Small Debt Causes by the Sheriffs in Scotland; or under Authority of any other Act or Acts of Parliament now in force in which the like Exemption as by the Act specified is given to the proper Officer of Court executing the Process of such Court to sell the Effects seized by him by Auction, without taking out or having any Auctioneer, provided the Sum for which such Process is enforced is under Twenty Pounds.

Licence as an

s. 8. repealed,

VI. And be it enacted, That so much of the said recited Act 6 G. 4. c. 81. of the Sixth Year of the Reign of His said late Majesty King and One ExGeorge the Fourth as enacts" that every Person exercising or cise Licence carrying be sufficien

F 3