SCHEDULES.

SCHEDULE (A.)

Containing the RATES and DUTIES of CUSTOMS granted, and the DRAWBACKS allowed on the following ARTICLES, by this ACT.

The Duties of Customs now charged on the Articles next mentioned shall continue to be levied and charged, on and after the First Day of July One thousand eight hundred and sixty-one until the First Day of July One thousand eight hundred and sixty-two, on Importation into Great Britain and Ireland; that is to say,

L

Tea (without any Allowance for Draft) the lb. 0
Almonds, Paste of

the lb.

8. d.

Plums, preserved in Sugar

Succades, including all Fruits and Vegetables
preserved in Sugar, not otherwise enumerated

SUGAR; viz.

the lb. 0 0 2

A

White Clayed, not being Refined or

0 18 4

equal in Quality to Refined the Cwt. 0 16 0 Yellow Muscovado and Brown Clayed

the Cwt. 0 13 10

Sugar, or Sugar rendered by any Process
equal in Quality to Yellow Muscovado
or Brown Clayed, and not equal to
White Clayed
Brown Muscovado or any other Sugar,
not being equal in Quality to Yellow
Muscovado or Brown Clayed Sugar,

the Cwt. 0 12 8 the Cwt. 0 10 4 the Cwt. 0 5 0

Cane Juice Molasses The following Drawbacks shall be allowed on Exportation to Foreign Parts, or on Removal to the Isle of Man for Consumption there, of the several Descriptions of Refined Sugar herein-after mentioned, on and after the First Day of July One thousand eight hundred and sixty-one until the First Day of July One thousand eight hundred and sixty-two; that is to say,

Upon

Upon Refined Sugar, in Loaf, complete or
whole, or Lumps duly refined, having been
perfectly clarified and thoroughly dried in the
Stove, and being of an uniform Whiteness
throughout, or Sugar Candy, or Sugar re-
fined by the Centrifugal Machine, or by any
other Process, and not in any way inferior
to the Export Standard No. 3 approved by
the Lords of the Treasury - for every Cwt. 0 17 2
Upon such Refined Sugar already described, if
pounded, crushed, or broken in a Warehouse
approved by the Commissioners of Customs,
such Sugar having been there first inspected
by the Officers of Customs in Lumps or
Loaves, as if for immediate Shipment, and
then packed for Exportation in the Presence
of such Officers, and at the Expense of the
Exporters -
for every Cwt. 0 17 2
Upon Refined Sugar unstoved, pounded, crushed
or broken, and not in any way inferior to the
Export Standard Sample No. 1. approved
by the Lords of the Treasury, and which
shall not contain more than 5 per Centum
Moisture over and above what the same
would contain if thoroughly dried in the
Stove
for every Cwt. 0 16 4
Upon Bastard or Refined Sugar, unstoved,
broken in Pieces, or being ground, pow-
dered, or crushed, not in any way inferior
to the Export Standard Sample No. 2 ap-
proved by the Lords of the Treasury

for every Cwt. 0 15 1

Upon Bastard or Refined Sugar being inferior in Quality to the said Export Standard

Sample No. 2.

for every Cwt. 0 12 8

In lieu of the Duties of Customs now charged on the Articles under mentioned, the following Duties of Customs shall, on and after the Sixteenth Day of April One thousand eight hundred and sixty-one, be charged thereon on Importation into Great Britain and Ireland; that is to say,

CHICORY, or any other Vegetable Matter applicable to the Uses of Chicory or Coffee; viz. Raw or kiln-dried

SCHEDULE (B.)

S. d.

the Cwt. 0 12 0

Containing the DUTIES of EXCISE granted by this ACT.
CHICORY:

For and upon all Chicory or any other Vegetable Matter
applicable

Duty on
Chicory.

CHICORY continued; viz.

applicable to the Uses of Chicory or Coffee grown in the United Kingdom;

For every Hundredweight thereof, raw or kilndried, until the First Day of April One thousand eight hundred and sixty-two, the Duty of Eight Shillings and Sixpence, and on and after that Day the Duty of Eleven Shillings, and so in proportion for any greater or less Quantity than a Hundredweight:

In lieu of the Duties of Excise now payable thereon.

SCHEDULE (C.)

Containing the RATES and DUTIES of INCOME TAX granted by this ACT.

For One Year, commencing on the Sixth Day of April One thousand eight hundred and sixty-one, for and in respect of all Property, Profits, and Gains mentioned or described as chargeable in the Act passed in the Sixteenth and Seventeenth Years of Her Majesty's Reign, Chapter Thirty-four, for granting to Her Majesty Duties on Profits arising from Property, Professions, Trades, and Offices, the following Rates and Duties, that is to say:

For every Twenty Shillings of the annual Value or Amount of all such Property, Profits and Gains (except those chargeable under Schedule (B.) of the said Act), the Rate or Duty of Ninepence ;

And for and in respect of the Occupation of Lands, Tenements, Hereditaments, and Heritages chargeable under Schedule (B.) of the said Act, for every Twenty Shillings of the annual Value thereof

In England the Rate or Duty of Fourpence Halfpenny; and

In Scotland and Ireland respectively the Rate or Duty of Threepence;

Subject to the Provision contained in the said Act, Sixteen and Seventeen Victoria, Chapter Thirty-four, Section Twenty-eight, for the Relief of Persons whose Incomes are under 150l. a Year respectively, from so much of the said Duties as shall exceed the Rate of Sixpence for every Twenty Shillings of their respective Profits and Gains, computed as in the said Enactment is mentioned, and subject also to the Provision therein contained for the Exemption of Persons whose Incomes from every Source shall be less than 1004, a Year respectively.

SCHEDULE (D.)

Specifying the ARTICLES upon which CUSTOMS DUTIES are to cease by this ACT.

The Duties of Customs chargeable upon the Goods, Wares, and Merchandise next herein-after mentioned, imported into

Great

Great Britain and Ireland, shall cease and determine on and after the First Day of October One thousand eight hundred and sixty-one; (that is to say,)

Paper; viz.

Brown Paper, made of old Rope or Cordage only, without
separating or extracting the Pitch or Tar therefrom,
and without any Mixture of other Materials therewith.
Printed, painted, or stained Paper Hangings or Flock Paper.
For Printing or Writing.

Gilt, stained, coloured, embossed, and all fancy Kinds, not
being Paper Hangings, or Paper fit for Printing or
Writing.

Waste Paper, or Paper of any other Sort not particularly
enumerated or described, not otherwise charged with
Duty.
Millboards.
Pasteboard.
Books; viz.

being of Editions printed in or since the Year 1801,
bound or unbound.

admitted under Treaties of International Copyright,
or if of and from any British Possession.

Prints and Drawings; viz.

plain or coloured.

admitted under Treaties of Interna-
tional Copyright.

or, and at the Option of the Importer,

Single.
Bound.

CAP. XXI.

An Act for granting to Her Majesty certain Duties of
Excise and Stamps.
[28th June 1861.]

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 Rates and 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 Parlia-
ment assembled, and by the Authority of the same, as
follows:

Duties specified

1. There shall be charged, collected, and paid for the Use of Grant of Her Majesty, Her Heirs and Successors, the several Duties of in Schedules

Excise annexed.

Power to Li

in Spirits taking out an additional Li

cence to retail

and send out Foreign or British Spirits in less Quanti

ties than Two Gallons.

24 & 25 VICT. Excise and Stamps specified and contained in the Schedules marked respectively (A.) and (B.) to this Act annexed, which said Duties shall commence and take effect at or from the respective Times specified or mentioned in that Behalf in the said Schedules; and where with regard to any of such Duties no Time is so specified for the Commencement thereof, the same shall commence and take effect from and after the passing of this Act: Provided, that the last-mentioned Duties imposed on any of the several Instruments, Matters, and Things described in the said Schedule (B.) shall be chargeable in respect of such of them only as shall be dated, or, if there be no Date, made or signed at any Time after the Day of the passing of this Act.

2. Any Person duly licensed as a Dealer in Spirits in censed Dealers England may take out an additional Licence authorizing him to sell by Retail Foreign or British Spirits in any Quantity not less than One reputed Quart Bottle, or, as to Foreign Liqueurs, in the Bottles in which the same may have been imported, not to be drunk or consumed upon the Premises; and any Licensed Dealer taking out such additional Licence may send out or deliver any such Spirits without the Certificate required by Law in such Cases, if the Quantity does not exceed One Gallon at a Time, and such Spirits are not sent to the Stock of any Dealer or Retailer: Provided always, that nothing herein contained shall extend to repeal, alter, or affect Section One hundred and sixty-nine of the Act of the last Session of Parliament, Chapter One hundred and fourteen: Provided further, that, notwithstanding any Provision hereinafter contained, all Penalties to be incurred or recoverable under this Section, or in relation thereto, may be sued for by any Superintendent or Inspector of Police, upon Information and Summons before the Police Court or Justice having Jurisdiction in the Place where the Offence is committed, but the Appropriation of the Penalty shall be the same as is hereinafter specified.

Licences may

be granted for Table Beer by Retail not to be

the Sale of

3. It shall be lawful for any Person to take out a Licence for the Sale in any House or Shop of Table Beer, at a Price not exceeding the Rate of One Penny Halfpenny the Quart, and not to be drunk or consumed on the Premises where sold; and it shall not be necessary to the obtaining of such Licence that the said House or Shop shall be rated to the Relief of being rated, &c. the Poor to any Amount, or that the Person applying for such Licence shall produce any Certificate, or enter into any Bond required by any Act relating to the Sale of Beer by Retail.

drunk on the Premises, without Persons

Provisions of former Acts to apply to this Act.

4. All the Powers, Provisions, Clauses, Regulations, Allowances, and Exemptions, Forfeitures, Pains, and Penalties contained in or imposed by any Act or Acts, or any Schedule thereto, relating to any Duties of the same Kind or Description as the several Rates or Duties granted by this Act respectively, and in force at the Time of the passing of this Act, shall

respectively