2. This Act may be cited as "The Isle of Man (Customs) Act, 1915." ACT of the British Parliament to amend "The Trading with the Enemy Acts, 1914." [5 & 6 Geo. V, c. 79.] [July 29, 1915.] Be it enacted by the King'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.-(1.) Section 2 of "The Trading with the Enemy Amendment Act, 1914 (hereinafter referred to as the Principal Act), which relates to the payment to the custodian of dividends, interest, and profits payable to or for the benefit of enemies, shall extend to sums which, had a state of war not existed, would have been payable and paid in the United Kingdom to enemies (a.) In respect of interest on securities issued by or on behalf of the Government. or the Government of any of His Majesty's dominions, or any foreign Government, or by or on behalf of any Corporation, or any municipal or other authority, whether within or without the United Kingdom; and (b.) By way of payment off of any securities which have become repayable on maturity or by being drawn for payment or otherwise, being such securities as aforesaid or securities issued by any Company; and in the case of such sums as aforesaid (other than sums in respect of the payment off of securities issued by a Company) the duty of making payments to the custodian. and of requiring payments to be made to him, and of furnishing him with particulars shall rest with the person, firm, or Company through whom the payments in the United Kingdom are made, and the said section shall apply accordingly, and as if for references therein to the date of the passing of the Principal Act there were substituted references to the date of the passing of this Act. (2.) Where the custodian is satisfied from returns made to him under section 3 of the Principal Act that any such securities as aforesaid (including securities issued by a Company) are held by any person on behalf of an enemy, the custodian may give notice thereof to the person, firm, or Company by or through whom any dividends, interest, or bonus in respect of the securities or any sums by way of payment off of the securities are payable, and upon the receipt of such notice any dividends, interest, or bonus payable in respect of, and any sums by way of payment off of, the securities to which the notice relates shall * Vol. CVIII, page 57. be paid to the custodian in like manner as if the securities were held by an enemy. (3.) For the purposes of this section, "securities" includes stock, shares, annuities, bonds, debentures or debenture stock, or other obligations. 2.-(1.) Sub-section (1) of section 3 of the Principal Act, which requires returns to be made to the custodian of property held or managed for or on behalf of enemies, shall apply to balances and deposits standing to the credit of enemies at any bank, and to debts to the amount of 501. or upwards, which are due, or which, had a state of war not existed, would have been due, to enemies as if such bank or debtor were a person who held property on behalf of an enemy, and as if for references to the passing of the Principal Act there were substituted references to the passing of this Act. (2.) The duty of making returns under the said sub-section as so amended shall extend to Companies as if the expression "person" included Company, and if any Company fails to comply with the provisions of that sub-section as so amended, every director, manager, secretary, or officer of the Company who is knowingly a party to the default shall on summary conviction be liable to a fine not exceeding 1007., or to imprisonment, with or without hard labour, for a term not exceeding six months, or to both such a fine and imprisonment, and in addition to a further fine not exceeding 50 for every day during which the default continues. (3.) The custodian shall keep a register of all property returns whereof have been made to him under section 3 of the Principal Act as amended by this section, and such register may be inspected by any person who appears to the custodian to be interested as a creditor or otherwise. 3. Sections 6, 7, and 8 of the Principal Act shall apply as if the expression "enemy," where used in those sectious, included any person or body of persons who is an enemy or treated as an enemy under any proclamations relating to trading with the enemy for the time being in force: Provided that the said sect.ons 6 and 8 shall apply as respects persons who were not enemies, nor treated as enemies, under the proclamations in force on the 19th day of November, 1914, with the substitution of references to the 19th day of July, 1915, for references to the said 19th day of November, and of references to the date of the passing of this Act for references to the date of the passing of the Principal Act, and except in cases where a licence has been duly granted exempting any particular transaction from the provisions of any of the said sections. 4. No action shall be brought or other proceedings commenced by a Company the books and documents of which are liable to inspection under sub-section (2) of section 2 of "The Trading with the Enemy Act, 1914," unless notice in writing * Vol. CVIII, page 44. has previously been given by the Company to the custodian of their intention. 5. This Act may be cited as "The Trading with the Enemy Amendment Act, 1915," and shall be construed as one with the Principal Act; and "The Trading with the Enemy Act, 1914," "The Trading with the Enemy Amendment Act, 1914," and this Act shall be cited together as "The Trading with the Enemy Acts, 191 and 1915." ACT of the British Parliament to suspend the Operation of Section 27 of "The Patents and Designs Act, 1907," during the continuance of the Present War, and for a period of Six Months thereafter. [5 & 6 Geo. V, c. 85.] [November 23, 1915.] BE it enacted by the King'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. The operation of section 27 of "The Patents and Designs Act, 1907."* shall be suspended during the continuance of the present war, and for a period of six months thereafter, and in reckoning the period of four years mentioned in the said section the period during which that section is suspended by virtue of this Act shall not be taken into account. 2. This Act may be cited as "The Patents and Designs Act (Partial Suspension) Act, 1915." ACT of the British Parliament to grant certain Duties of Customs and Inland Revenue (including Excise), to alter other Duties, and to amend the Law relating to Customs and Inland Revenue (including Excise) and the National Debt, and to make further Provision in connection with Finance. [5 & 6 Geo. V, c. 89.] MOST GRACIOUS SOVEREIGN, [December 23, 1915.] WK, 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 * Vol. CI, page 28. give and grant unto your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech your Majesty that it may be enacted, and be it enacted by the King'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.-Customs and Excise. 1. In lieu of the duty of Customs payable on tea imported into Great Britain or Ireland there shall, as from the 22nd day of September, 1915, until the 1st day of August, 1916, be charged, levied, and paid the following duty (that is to say): Tea, the lb... 8. d. 1 0 2. In addition to the duties of Customs payable on cocoa imported into Great Britain or Ireland there shall, as from the 22ud day of September, 1915, until the 1st day of August, 1916, be charged, levied, and paid the following additional duties, that is to say: Cocoa, the lb. Cocoa husks and shells, the cwt... 8. d. (3.) In addition to the duties of Customs payable on coffee imported into Great Britain or Ireland there shall, as from the 22nd day of September, 1915, until the 1st day of August, 1916, be charged, levied, and paid the following additional duties, that is to say : Coffee (not kiln-dried, roasted, or ground), per cwt. 8. d. .. 7 0 0 1 4.-(1.) In addition to the duties of Customs payable on chicory imported into Great Britain or Ireland there shall, as from the 22nd day of September, 1915, until the 1st day of August, 1916, be charged, levied, and paid the following additional duties, that is to say : (2.) In addition to the duty of Excise payable on chicory there shall, as from the 22nd day of September, 1915, until the 1st day of August, 1916, be charged, levied, and paid the following additional duty, that is to say : Chicory, raw or kiln-dried, the cwt. and so in proportion for any less quantity. s. d. 6 7 5. In addition to the duty of Excise payable on any article or substance prepared or manufactured for the purpose of being in imitation of, or in any respect to resemble, or to serve as a substitute for coffee or chicory, and on any mixture of any such article or substance with coffee or chicory, there shall, as from the 22nd day of September, 1915, until the 1st day of August, 1916, be charged, levied, and paid the following additional duty, that is to say: For every lb. of any such article, substance. or 8. d. 00 6. In lieu of the present Customs duties, drawbacks and allowance in respect of sugar, molasses, glucose, and saccharin, there shall, as from the 22nd day of September, 1915, until the 1st day of August, 1916, be charged. levied, and paid the duties specified in the first column of the table set out in Part I of the First Schedule to this Act, and there shall be paid aud allowed the drawbacks and allowance set out in Part II of that Schedule. This provision shall not affect the continuance after the 1st day of August, 1916, of the duties, drawbacks, and allowance existing before the 22nd day of September, 915. 7.-1.) There shall, as from the 22nd day of September, 1915, until the 1st day of August, 1916, be charged, levied, and paid in respect of sugar, molasses, glucose, and saccharin made in Great Britain or Ireland the Excise duties specified in the second column of the table set out in Part I of the First Schedule to this Act, and on a licence to be taken out annually by a manufacturer of sugar an Excise duty of 17. (2.) There shall be paid and allowed in respect of the Excise duties under this section the drawbacks and allowance set out in Part II of the First Schedule to this Act; and the provisions contained in Part III of that Schedule shall have effect in respect of the duties under this section. (3.) The Excise duties charged by this section on glucose and saccharin shall be deemed to be in lieu of the Excise duties chargeable before the 22nd day of September, 1915, on those articles, but this section shall not affect the continuance after the 1st day of August, 1916, of the duties and drawbacks existing before the 22nd day of September, 1915, in respect of glucose and saccharin. 8.-(1.) In addition to the duties of Customs payable on dried or preserved fruits imported into Great Britain or Ireland there shall, as from the 22nd day of September, 1915, until the 1st day of August, 1916, be charged, levied, and paid the following additional duties, that is to say: s. d. Figs and fig cake, plums (commonly called French 3 6 (2.) Nothing in this section shall render any article liable to duty which was not liable to duty before the 22nd day of September, 1915. |