6

6

6

backs of Excise on Soap, and to grant other Duties, Allowances, and Drawbacks in lieu thereof, certain Allowances of the Duties of Excise paid on Soap were granted in respect of Soap used in certain Manufactures and Processes set forth in the said Act, and which Allowances were to cease at the End of the Session of Parliament next after the Thirty'first Day of May One thousand eight hundred and thirty'five: And whereas by subsequent Acts, and particularly by an Act of the Seventh and Eighth Years of the Reign of Her Majesty Queen Victoria, the said Allowances (except the Allowance for the whitening of new Linen in the Piece for Sale) were continued until the End of the Session of Parliament next after the Thirty-first Day of July One thousand eight hundred and forty-six: And whereas it is expedient that the said Allowances (except as aforesaid) should be further continued:' 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, That the said Allowances (except the Allowance of the Certain AllowDuty on Soap used, employed, or consumed in the whitening ances of the of new Linen in the Piece for Sale) shall continue and remain Duty on Soap payable until the End of the Session of Parliament next after the Thirty-first Day of July One thousand eight hundred and forty-eight, in like Manner as if the same had been made payable until that Time by the said first-recited Act.

CAP. XLII.

An Act to transfer the Collection and Management of
the Duties in respect of Stage Carriages, Hackney
Carriages, and Railway Passengers from the Com-
missioners of Stamps and Taxes to the Commissioners
of Excise.
[25th June 1847.]

W

to be continued.

WHEREAS the Collection and Management of the several and respective Duties herein-after specified and described are now by Law vested in the Commissioners of Stamps and • Taxes, and it is expedient to transfer the same to the Commissioners of Excise:' 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 Duties in resame, That from and after the Fifth Day of September One spect of Stage thousand eight hundred and forty-seven the several and respec- Carriages, and and Hackney tive Duties herein-after specified and described; (that is to say,) Licences for the the Duties granted and now payable in Great Britain by and same respecunder an Act passed in the Fifth and Sixth Years of the Reign tively, and in of Her present Majesty, for and in respect of Stage Carriages, way Passengers, and Licences for keeping, using, or employing Stage Carriages, transferred to and for and in respect of Passengers conveyed upon Railways, sioners of ExFf4 and cise.

respect of Rail

the Commis

Powers and Provisions of the said Acts

of Excise.

and also the Duties granted and now payable by and under an Act passed in the First and Second Years of the Reign of His late Majesty King William the Fourth, for and upon and in respect of Licences to keep, use, employ, and let to hire Hackney Carriages within the Distance of Five Miles from the General Post Office in the City of London, shall be and the same are hereby transferred to and placed under the Care and Management of the Commissioners of Excise for the Time being; and the said several and respective Duties shall thenceforth be denominated and deemed to be Duties of Excise, and shall be raised, levied, collected, and accounted for by and under the Authority of the Commissioners of Excise and their Officers, any thing in any former Act or Acts contained to the contrary notwithstanding.

II. And be it enacted, That from and after the said Fifth Day of September all the Powers, Provisions, Regulations, and to be executed Directions now in force contained in the said several Acts by Commission herein-before mentioned or referred to, or in any other Act or ers and Officers Acts, and which at the Time of the passing of this Act may lawfully be executed and enforced by the Commissioners of Stamps and Taxes or their Officers, in relation to the said respective Duties hereby transferred as aforesaid, or any of them, or in relation to Stage Carriages or Hackney Carriages, or the Drivers or Conductors of any such Carriages, shall be executed and enforced by the Commissioners of Excise and their Officers. respectively, as fully and effectually to all Intents and Purposes as if such Powers, Provisions, Regulations, and Directions had been repeated and re-enacted in this Act, and expressly given to the said Commissioners of Excise and their Officers respectively; and that all the Powers, Provisions, Regulations, and Directions, Forfeitures, Pains, and Penalties contained in or imposed by any Act or Acts now in force relating to the said respective Duties hereby transferred as aforesaid, as well as the Powers, Provisions, Regulations, and Directions, Forfeitures, Pains, and Penalties contained in or imposed by any Act or Acts in force in relation to any of the Duties of Excise, so far as such last-mentioned Powers, Provisions, Regulations, and Directions, Forfeitures, Pains, and Penalties shall be applicable to the said respective Duties hereby transferred as aforesaid, and so far as the same shall not be inconsistent with the special Powers, Provisions, Regulations, and Directions, Forfeitures, Pains, and Penalties now in force in relation to the said respective Duties hereby transferred as aforesaid, shall be of full Force and Effect, and shall be applied, enforced, and put in execution for raising, collecting, levying, recovering, and securing the said last-mentioned Duties, and for preventing, detecting, and punishing all Frauds, Forgeries, and other Offences relating thereto, as fully and effectually to all Intents and Purposes as if such Powers, Provisions, Regulations, and Directions, Forfeitures, Pains, and Penalties were repeated and specially enacted in this Act with reference to the said respective Duties hereby transferred as aforesaid; and wherever in any Act or

Acts

Bonds and Securities given Companies to

by Railway

ers of Excise.

Acts now in force in relation to the said last-mentioned respective Duties, or to Stage Carriages or Hackney Carriages, or the Drivers or Conductors of any such Carriages, the Head Office for Stamps or for Stamps and Taxes, or the Solicitor of Stamps or for Stamps and Taxes, or any Officer of Stamp Duties or for Stamps and Taxes, is mentioned or designated, the same shall in relation to the said respective Duties hereby transferred as aforesaid, and to Stage Carriages and Hackney Carriages, and the said Drivers and Conductors respectively, be deemed and taken to mean the Chief Office of Excise in London, the Solicitor of Excise, and any Officer of Excise respectively. III. And be it enacted, That every Bond which before or upon the said Fifth Day of September shall have been given by the Proprietor or Company of Proprietors of any Railway for accounting for and paying to the Receiver General or any account for other Officer or Officers of Stamps and Taxes the said Duties Duties to be applicable to for or in respect of Passengers conveyed upon Railways, and the Duties when every Transfer of Stock or Deposit of Exchequer Bills which transferred to shall have been made in lieu of giving any such Bond as afore- the Commissionsaid, shall, so far as relates to such Duties as shall become payable at any Time and from Time to Time after the said lastmentioned Day respectively, be and remain a good and valid Security for accounting for and paying over the said last-mentioned Duties to the Receiver General or other Officer or Officers of Excise, and for that Purpose, wherever in the Condition of any such Bond, or in any Declaration relating to any such Transfer or Deposit as aforesaid, the Terms and Expressions following occur; (that is to say,) "Commissioners of Stamps and Taxes," " Receiver General of Stamps and Taxes,” "Officer of Stamp Duties," or "Head Office for Stamps and Taxes in the City of Westminster," the same, so far as relates to the said Duties which shall become payable after the said last-mentioned Day, shall be severally construed and read as if the following Terms and Expressions had been inserted in the said Condition or Declaration, and severally substituted for and in lieu of the said former Terms and Expressions; (that is to say,) "Commissioners of Excise" for and in lieu of "Commissioners of Stamps and Taxes," "Receiver General of Excise" for and in lieu of "Receiver General of Stamps and Taxes," "Officer of Excise for and in lieu of "Officer of Stamp Duties," and "Chief Office of Excise in the City of London for and in lieu of "Head Office for Stamps and Taxes in the City of Westminster;" and in all Proceedings at Law or in Equity touching or concerning any of the said Duties which shall become payable after the said last-mentioned Day the Condition of any such Bond and every such Declaration as aforesaid shall respectively be pleaded and read as if such substituted Terms and Expressions had been originally inserted therein for and in lieu of the said other Terms and Expressions.

IV. Provided always, and be it enacted, That nothing herein Act not to afcontained shall extend or be construed to terminate, affect, or fect existing alter any Licence which shall have been granted with relation

to

Licences.

Act not to extend to Arrears of Duty or Penalties incurred or Offences committed on or

to any of the said respective Duties on or before the said Fifth Day of September, and which shall then be unexpired and in full Force, but that every such Licence shall remain and continue as valid and effectual for the Purposes for which the same was granted, until the Expiration thereof by Effluxion of Time or otherwise, as it would have been if this Act had not been passed.

V. Provided also, and be it enacted, That nothing herein contained shall extend or be deemed or construed to extend to any Arrears of the said Duties or to any Penalties which shall respectively have been or be or become due or payable, or have been or be incurred, before or upon the said Fifth Day of before 5th Sept. September, or to any Offence committed before or upon the said last-mentioned Day, but that all such Arrears of Duty and all such Penalties as aforesaid shall respectively be collected, received, sued for, and recovered, and all such Offences shall be dealt with and punished, as if this Act had not been passed.

1847.

Act may be amended, &c.

8 & 9 Vict. c. 126.

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

CAP. XLIII.

An Act for the Amendment of the Laws relating to the Provision and Regulation of Lunatic Asylums for Counties and Boroughs in England.

[25th June 1847.] WHEREAS by an Act passed in the Ninth Year of the Reign of Her present Majesty, intituled An Act to amend the Laws for the Provision and Regulation of Lunatic Asylums for Counties and Boroughs, and for the Maintenance and Care of Pauper Lunatics, in England, it was among other things enacted, that the Justices of every County and Borough which had no Asylum for the Pauper Lunatics thereof should, after the passing of the said Act, either erect or provide an Asylum for the Pauper Lunatics of such County or Borough ⚫ alone, or should unite with some County or Borough (whether 'such last-named County or Borough should or should not have a Lunatic Asylum), or with the Subscribers to some Lunatic Asylum theretofore established by voluntary Subscriptions, in erecting or providing an Asylum for the Pauper Lunatics of such County or Borough: And whereas Doubts have been entertained whether the above-mentioned Provi⚫sions extend to the Case of more than Two Counties or Boroughs uniting with each other, or with each other and ⚫ with the Subscribers to a Lunatic Asylum, for the Purpose aforesaid, and it is desirable that such Doubts should be ' removed: And whereas it is expedient that the Provisions of the said Act should be extended to the Case of Counties or Boroughs uniting for the Purpose aforesaid with the Subscribers to a Lunatic Asylum, although the same may not have been actually established before the passing of the said

Act;

Recited Act to extend to Cases

of more than

Two Counties

Purpose of

Act; and it is expedient that the said Act should be in other ⚫ respects amended:' 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 the said recited Act shall be deemed and taken to have authorized and empowered and to authorize and empower the Justices of any County or Borough to unite for the Purposes of the or Boroughs said Act as follows; (that is to say,) any One or more County uniting for the or Counties may be united either alone or with any One or establishing a more Borough or Boroughs, and any One or more Borough or Boroughs may be united either alone or with any One or more County or Counties, and any One or more County or Counties, and One or more Borough or Boroughs, whether united or not, a Lunatic may unite with the Subscribers to any Lunatic Asylum esta- Asylum not blished or in course of Erection, or afterwards to be established, established. by voluntary Subscriptions, in erecting or providing an Asylum for the Pauper Lunatics of all or any of such Counties or Boroughs, whether such Union shall have taken place or shall take place at one and the same Time or at different Times.

Lunatic Asy

lum, or to their uniting with Subscribers to

theretofore

to

II. And be it enacted, That all the Powers and Authori- Powers, &c. ties, of what Nature or Kind soever, contained in the said given by recited recited Act, or any Act amending the same, except as hereby to this Act. expressly altered, shall extend to every Matter and Thing to be done under or by virtue of this Act.

ceedings by declared valid.

Justices, &c.

III. And be it enacted, That all Agreements, Acts, and Pro- Former Proceedings entered into, done, or had before the passing of this Act, and notwithstanding any Error or Omission whatsoever, shall be and the same are hereby declared to be valid, binding, and effectual, to all Intents and Purposes whatsoever, and in all respects, as if the Provisions of the said Act had been strictly complied with.

Where by the

Union of addi

tional Counties

the Proportion

those already

united is less than that

IV. And be it enacted, That where any Agreement for an Union has been made or shall be hereafter made, and in such subsequent Agreement the Proportion in which the Expences necessary for carrying into execution the Powers and Purposes of the said or Boroughs recited Act or of this Act were or are to be charged and of Expences to assessed upon the several Counties and Boroughs and Sub- be borne by scribers so uniting shall have been or shall be specified, in pursuance of the Directions of the said recited Act, but by reason of some other Union the Proportions of Expences to be charged agreed upon, and assessed as aforesaid shall have been or shall be altered the Agreement and diminished, the Agreement for such Alteration and Dimi- to be valid, so nution shall nevertheless be deemed and taken to be valid, and the raising of to authorize and empower the Justices of every such County the smaller at the General or Quarter Sessions for the same, or the Council of every such Borough, to raise and levy, by the Ways and Means mentioned in the said recited Act, or any Act amending the same, such smaller Proportion and Sums of Money as shall under the Circumstances aforesaid be necessary for carrying into effect the Provisions of the said recited Act and of this Act.

as to authorize

Amount.