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An Act to repeal the Duties of Assessed Taxes on Dogs, and to impose in lieu thereof a Duty of Excise.-[29th March 1867.]
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: I. The Duties of Assessed Taxes payable in Great Britain under and by virtue of the Act passed in the SixApril 1867 teenth and Seventeenth Years of Her Majesty, Chapter in England, Ninety, for or in respect of Dogs, shall cease to be payable May 1867 in for or in respect of Dogs kept in England after the Fifth Scotland, Day of April One thousand eight hundred and sixty-seven, Taxes on or kept in Scotland after the Twenty-fourth Day of May Dogs to One thousand eight hundred and sixty-seven; and all the cease. Provisions, Rules, and Regulations, and Exemptions contained in the said Act, or in any other Act relating to the said Duties, are hereby repealed, save so far as the same respectively relate to Dogs kept in England before or on the said Fifth Day of April One thousand eight hundred and sixty-seven, or kept in Scotland before or on the said Twenty-fourth Day of May One thousand eight hundred and sixty-seven.
II. The Duty of Assessed Taxes for or in respect of each Dog kept in England within the year ending on the said Fifth Day of April One thousand eight hundred and sixtyseven, or kept in Scotland within the Year ending on the
within the Year end
in England, and 24th
May 1867 in
to Seven Shillings.
herein named to
said Twenty-fourth Day of May One thousand eight hundred and sixty-seven, is hereby reduced to Seven Shillings in lieu of Twelve Shillings now payable; and no Person shall be chargeable with Duty to any greater Amount than Twenty-three Pounds Two Shillings for any Number of Hounds, or Five Pounds Five Shillings for any Number of Greyhounds, kept by him in such Years respectively.
III. In lieu of the said Duties of Assessed Taxes, there April 1867 shall be granted and charged in respect of Dogs kept in England after the said Fifth Day of April One thousand eight hundred and sixty-seven, or kept in Scotland after the said Twenty-fourth Day of May One thousand eight hundred and sixty-seven, the following Duties, to be paid annually upon the taking out of the Licences herein-after mentioned:
be paid on Dogs.
of Inland Revenue.
For and in respect of every Dog, of whatever Description or Denomination, for which a Licence to keep the same shall be taken out under this Act, the annual Duty of Five Shillings, to be paid by the Person who shall keep such Dog.
IV. The said Duties and Licences shall be Excise Duties Licences to and Licences, and shall be under the Management of the Commissioners of Inland Revenue; and all the Powers, Provisions, Clauses, Regulations, and Directions contained of the Com- in any Act relating to Excise Duties or Licences, or to Penalties under Excise Acts, and now or hereafter in force, shall respectively be of full Force and Effect with respect to the Duties hereby granted, and the Licences relating thereto, and the Penalties hereby imposed, so far as the same are applicable, and shall be observed, applied, and enforced for and in the collecting, regulating, and recovering of the Duties hereby granted, and the Licences relating thereto, and the Penalties hereby imposed, and otherwise in relation to the said Duties, Licences, and Penalties, so far as the same shall be consistent with and not superseded by the express Provisions of this Act, as fully and effectually as if the same had been herein repeated and specially enacted with reference to the said last-mentioned Duties, Licences, and Penalties respectively: Provided that nothing herein contained shall authorize the granting of a Licence under this Act upon Payment of a less Sum than the Duty for a whole Year.
be in such
Form as the Com
V. The Licences to be taken out under this Act shall be in such Form and shall be granted by such Officers of Inland Revenue as the Commissioners of Inland Revenue missioners shall direct; and every Licence shall commence on the Day on which the same shall be granted, and shall terminate on the Thirty-first Day of December following.
VI. Every Officer who shall be authorized to grant Register of Licences under this Act shall keep a Register of all such Licences granted by him, specifying the Name and Place of Abode of every Person licensed, and the Number of Dogs which each Person shall be licensed to keep; and any Justice of the Peace, or Constable or other Officer of the Peace, may at any convenient Time inspect the Register of Licences granted for the current or preceding Year.
VII. The Commissioners of Inland Revenue shall cause to be placed upon or near to the Door of every Church in Great Britain a printed or written Notice stating from whom Licences to keep Dogs can be obtained by Persons residing in the Parish or Place in which such Church is situated; and every such Notice shall be kept affixed upon or near to the Door of such Church for such Time as the said Commissioners shall direct: Provided that no Proceeding of any Kind, nor any Act done by any Person in pursuance of this Act, shall be deemed to be invalid or unlawful by reason of such Notice not having been placed or kept affixed as aforesaid.
canse Notices to be Church
VIII. If any Person shall keep a Dog without having Penalty for in force a Licence granted under this Act authorizing him keeping a so to do, or shall keep a greater Number of Dogs than he out a shall be licensed to keep, he shall for every such Offence Licence; forfeit the sum of Five Pounds; and every Person in whose who shall Custody, Charge, or Possession, or in whose House or be deemed Premises, any Dog shall be found or seen, shall be deemed of a Dog. to be the Person who shall keep such Dog, unless the contrary be proved, and the Owner or Master of Hounds shall be deemed to be the Person keeping the same.
IX. If any Person who shall have taken out a Licence under this Act shall not produce and deliver such Licence to be examined and read by any Officer of Excise or Police Constable within a reasonable Time after such Officer shall request the Production of the same, he shall forfeit the Sum of Five Pounds.
X. The Duties imposed by this Act shall not be pay- No Dogs able in respect of any Dog under the Age of Six Months.
under Six Months old to pay Duty.
An Act to amend the Law relating to the Duties and Drawbacks on Sugar.-[5th April 1867.]
WHEREAS by a Convention between Her Majesty, the King
of the Belgians, the Emperor of the French, and the King of the Netherlands, signed at Paris the Eighth Day of November One thousand eight hundred and sixty-four, certain Articles were entered into between the said High Contracting Parties with reference to the Duties and Drawbacks on Sugar, which it is thereby stipulated shall be regulated according to the Proportions mentioned therein, and also in a certain Declaration of the Plenipotentiaries of the said High Contracting Parties made at Paris the Twentieth Day of November One thousand eight hundred and sixty-six, and for the Period and in the Manner mentioned in the said Convention :
Be it therefore enacted by the Queen's most Excellent Majesty, by and with the Advice aud Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, as follows:
I. On and after the First Day of May One thousand eight hundred and sixty-seven, in lieu of the Duties of Customs now charged on the under-mentioned Articles, the following Duties of Customs shall be charged thereon, on Importation into Great Britain or Ireland; (that is to say,) Sugar, viz.:
Candy, Brown or White, refined Sugar, or
Sugar not equal to refined, viz.:
£ s. d.
the Cwt. 0 12 0
the Cwt. 0 11 3
- the Cwt. 0 10 6
the Cwt. 097
the Cwt. 0 8 0 the Cwt. 0 36
Fourth Class, including Cane Juice Molasses II. On and after the First Day of May One thousand on refined eight hundred and sixty-seven, in lieu of the Drawbacks
now allowed thereon, the following Drawbacks shall be
the Stove, and being of an uniform White-
Not in any way inferior to the Export
Standard Sample No. 5. approved by the
Lords of the Treasury for every Cwt. 0 9 7
for every Cwt. 0 8 0
sioners of to provide Standard Sugar for Samples of
III. For facilitating the due Assessment of the Duties Commisand the Allowance of Drawbacks on Sugar with reference to Colour, Grain, or Saccharine Matter, considered collectively as they affect the general Quality of the Sugar, the Commissioners of Customs shall provide and renew from Time to Time One or more Sample or Samples of each of assessing the respective Qualities according to which Sugar may be chargeable with duty upon Importation into Great Britain or Ireland, and according to which the several Rates of Drawback shall be allowed as specified herein on the respective Descriptions of refined Sugar on the Exportation