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the DRAWBACKS allowed on the following ARTICLES, by
this Act. Duties now
The Duties of Customs now charged on the Articles next charged on Tea, Sugar,
mentioned shall continue to be levied and charged, on and after &c., continued the First Day of July One thousand eight hundred and until 1st July 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,
e d. Tea (without any Allowance for Draft) the lb. 0 1 5 Almonds, Paste of
the lb. 0 2 Cherries, dried
the lb. 0 0 2 Comfits, dry
the lb. 0 0 2 Confectionery
the lb. 0 2 Ginger, preserved
the lb. 0 0 2 Marmalade
the lb. 0 2 Plums, preserved in Sugar
the lb. 0 0 2 Succades, including all Fruits and Vegetables preserved in Sugar, not otherwise enumerated
the lb. 0 0 2 SUGAR; viz.
Candy, Brown or White, Refined Sugar,
or Sugar rendered by any Process equal
the Cwt. 0 18 4 White Clayed Sugar, or Sugar rendered
by any Process equal in Quality to
equal in Quality to Refined the Cwt. 0 16 0 Yellow Muscovado and Brown Clayed
Sugar, or Sugar rendered by any Process
the Cwt. 0 13 10 Brown Muscovado or any other Sugar,
not being equal in Quality to Yellow
the Cwt. 0 12 8 Cane Juice
- the Cwt. 0 10 4 Molasses
the Cwt. 0 5 0 The following Draw backs 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,
£ s. d. 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 refined 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. 016 4 Upon Bastard or Refined Sugar, unstoved, broken in Pieces, or being ground, powe dered, or crushed, not in any way inferior to the Export Standard Sample No. 2 approved 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. 012 8 In lieu of the Duties of Customs now charged on the Ar- Duty on ticles under mentioned, the following Duties of Customs shall, Chicory. 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
the Cwt. 0 12 0
CHICORY continued; viz.
applicable to the Uses of Chicory or Coffee grown in
dried, until the First Day of April One thousand
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, Tene
ments, Hereditaments, and Heritages chargeable under
In England the Rate or Duty of Fourpence Half-
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 1501. 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 am 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 1001, 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 Britain and Ireland, shall cease and determine on and
separating or extracting the Pitch or Tar therefrom,
and without any Mixture of other Materials therewith.
being Paper Hangings, or Paper fit for Printing or
enumerated or described, not otherwise charged with
Pasteboard. Books; viz.
being of Editions printed in or since the Year 1801,
bound or unbound,
or if of and from any British Possession. Prints and Drawings; viz.
plain or coloured.
[28th June 1861.]
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 Parliament assembled, and by the Authority of the same, as follows:
1. There shall be charged, collected, and paid for the Use of Grant of Her Majesty, Her Heirs and Successors, the several Duties of Duties specified
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. Power to Li 2. Any Person duly licensed as a Dealer in Spirits in censed Dealers England may take out an additional Licence authorizing him in Spirits taking out an
to sell by Retail Foreign or British Spirits in any Quantity additional Li- not less than One reputed Quart Bottle, or, as to Foreign cence to retail Liqueurs, in the Bottles in which the same may have been and send out Foreign or
imported, not to be drunk or consumed upon the Premises; British
Spirits and any Licensed Dealer taking out such additional Licence in less Quanti- may send out or deliver any such Spirits without the Certificate Gallons.
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 herein
after specified. Licences may
3. It shall be lawful for any Person to take out a Licence be granted for for the Sale in any House or Shop of Table Beer, at a Price Table Beer by not exceeding the Rate of One Penny Halfpenny the Quart, Retail not to be and not to be drunk or consumed on the Premises where sold; Premises, with- and it shall not be necessary to the obtaining of such Licence out Persons 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 Provisions of 4. All the Powers, Provisions, Clauses, Regulations, Allowformer Acts
ances, and Exemptions, Forfeitures, Pains, and Penalties conto apply to this Act.
tained 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