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and Agreement for Insurance, respectively, shall be written
on Vellum, Parchment, or Paper, being first duly stamped,
shall for every such Offence forfeit and pay the Sum of
One hundred Pounds; and every Broker, Agent, or other
Person negotiating or transacting any Sea Insurance con-
trary to the true Intent and Meaning of this Act, or writ
ing any Agreement for any Sea Insurance upon Vellum,
Parchment, or Paper not duly stamped, shall for every
such Offence forfeit the Sum of One hundred Pounds.
XV. If any Person shall make or issue, or cause to be
made or issued, any Document purporting to be a Copy of
a Policy, and there shall not be in existence, at the Time
of such making or Issue, a Policy duly stamped whereof
the said Document shall be a Copy, he shall for such Of-
fence forfeit the Sum of One hundred Pounds in addition
to any other Penalty which he may have incurred under
this Act.

XVI. It shall not be lawful for any Broker, Agent, or other Person negotiating or transacting or making any Sea Insurance to charge his Employer any Sum of Money for Brokerage or Agency, or for his Pains or Labour in negotiating, transacting, or making such Insurance, or writing the same, or for any Monies expended or paid by way of Premium or Consideration in the Nature of a Premium for such Insurance, unless the same shall be written on Vellum, Parchment, or Paper, duly stamped; and all and every Sum and Sums whatever paid by such Employer on any such Account to any Broker, Agent, or other Person negotiating or transacting or making any Insurance contrary to this Act shall be deemed to be paid without Consideration, and shall remain the Property of such Employer, his Executors, Administrators, or Assigns.

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XVII. Where a Policy shall be inadvertently filled up Allowance in an incorrect or improper Manner, or be obliterated or may be otherwise spoiled and rendered unfit for Use, or shall be the Case filled up for some Insurance which shall not be proceeded specified. in, and the same shall not be signed by any Underwriter, but in no other Case, it shall be lawful for the said Commissioners to allow as spoiled, and to cancel, the Stamps on such Policy, provided that Application shall be made for the Allowance within Six Months after such Policy shall be spoiled or become useless; and the Enactments. now in force with reference to the Allowance of spoiled Stamps shall, so far as the same are applicable, extend to the Allowance herein-before mentioned. XVIII. The said Commissioners may authorize any Officer or Officers of Inland Revenue to receive and examine the Claims made for such Allowance as aforesaid, may be

Officers of Inland

Revenue

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and to take Affidavits and Affirmations relating thereto, and to administer the proper Oaths and Affirmations for that Purpose, and to do all or any Act or Acts respecting such Claims which the Commissioners themselves are authorized to do.

AS TO INCOME TAX.

XIX. Nothing herein contained shall continue or be construed to continue the Provisions contained in the Sixth and Seventh Sections of the Act passed in the Twentyninth Year of Her Majesty's Reign, Chapter Thirty-Six; and for the Purposes of this Act the Year One thousand eight hundred and sixty-two mentioned in the Forty-third Section of the Act passed in the Twenty-fifth Year of Her Majesty's Reign, Chapter Twenty-two, shall be read as and deemned to mean the Year One thousand eight hundred and sixty-seven.

SCHEDULE (A.)

CONTAINING the DUTIES of CUSTOMS granted by this Act.

The Duties of Customs now charged on Tea shall continue to be levied and charged

On and after the First Day of August One thousand eight hundred and sixty-seven until the First Day of August One thousand eight hundred and sixty-eight, on the Importation thereof into Great Britain and Ireland; that is to say,

Tea,

- the lb.

£ s. d. 006

SCHEDULE (B.)

CONTAINING the STAMP DUTIES granted by this Act.

For every Policy of Sea Insurance for or upon any Voyage-
In respect of every full Sum of One hundred Pounds
and in respect of any fractional Part of One hundred
Pounds thereby insured

For every Policy of Sea Insurance for Time

In respect of every full Sum of One hundred Pounds
and in respect of any fractional Part of One hundred.
Pounds thereby insured-

Where the Insurance shall be made for any Time

not exceeding Six Months

8. d

03

- 0 3

Where the Insurance shall be made for any Time
exceeding Six Months and not exceeding Twelve

- 0 6

Months But if the separate and distinct Interests of Two or more Persons shall be insured by One Policy for a Voyage or for Time, than the Duty of Threepence or the Duty of Threepence or Sixpence, as the Case may require, shall be charged thereon in respect of every full Sum of One hundred Pounds and every fractional part of One hundred Pounds, thereby insured upon any separate or distinct Interest.

SCHEDULE (C.)

CONTAINING the Duties of INCOME TAX granted by this Act.

For One Year commencing on the Sixth Day of April One thousand eight hundred and sixty-seven, 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's Duties on Profits arising from Property, Professions, Trades, and Offices, the following Duties shall be charged; (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 Duty of Fourpence : 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 Duty of Twopence :

And in Scotland and Ireland respectively the Duty of One
Penny Halfpenny:

Subject to the Provisions contained in Section Three of the Act Twenty-sixth Victoria, Chapter Twenty-two, for the Exemption of Persons whose whole Income from every Source is under One hundred Pounds a Year, and Relief of those whose Income is under Two hundred Pounds a Year.

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Session and Chapter.

Title or abbreviated Title.

Extent of Repeal.

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An Act to regulate Insurance on Section 4.
Ships belonging to the Subject-
of Great Britain, and on Mer-
chandise or effects laden thereon.

An Act for granting to His Majesty The whole Act.
certain Stamp Duties on Sea

Insurances.

39 & 40 Geo. 3. c. 72. An Act to amend several Laws Sections 8, 9, 10, relating to the Duties on stamped 11, and 12. Vellum, Parchment, and Paper.

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7 Vict. c. 21.

An Act for enabling the Commis- The whole Act.
sioners of Stamps to make Allow-
ances for spoiled Stamps on
Policies of Insurance in Great
Britain, and for preventing
Frauds relating thereto.

An Act for better securing the The whole Act,
Stamp Duties on Sea Insurances except Sections
made in London, &c. &c.

13 and 14.

An Act to amend the Laws in force Section 1.
relating to the Stamp Duties on
Sea Insurances, &c. &c.

An Act to assimilate the Stamp
Duties in Great Britain and Ire-
land, and to make Regulations
for collecting and managing the
same until the 10th Day of Oc-
tober 1845.

Sections 22, 23,

24, 25, 26, 27 28, 29, and 30.

An Act to reduce the Stamp Duties Sections 4 and
on Policies of Sea Insurance, the Schedule.
&c. &c.

27 & 28 Vict. c. 56. An Act for granting to Her Majesty Section 1.

certain Stamp Duties, and to

amend the Laws relating to the
Inland Revenue.

28 & 29 Vict. c. 96. - An Act to amend the Laws relating Sections 8 and 9. to the Inland Revenue.

CAP. XXVII.

An Act to allow Warehoused British Spirits to be bottled for Home Consumption. [17th June 1867.]

Warehouse

may be

bottled for

Home Consumption.

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. Any plain British Spirits or compounded British British Spirits deposited in an Excise Warehouse may be removed, Customs or Spirits in bottled, and packed for Home Cousumption under and Excise subject to the same Provisions and Regulations as are contained in or authorised by the Act of the Twenty-seventh Year of Her Majesty's Reign, Chapter Twelve, in relation to bottling and packing plain British Spirits for Exportation or for Use as Ships Stores; and any plain British Spirits or compounded British Spirits deposited in a Customs Warehouse may be bottled and packed for Home Consumption under the Provisions of the Act or Acts relating to the bottling of Spirits for Exportation, and subject to such Regulations as the Commissioners of Customs shall from Time to Time prescribe; and all Spirits bottled and packed as aforesaid may, under such Regulations as the Commissioners of Customs and Inland Revenue respectively shall appoint, be delivered for Home Consumption upon payment of the proper Duty of Excise, according to the Quantity and Strength of such Spirits at the Time of bottling the same.

II. Duty shall be paid upon any Deficiency which shall Duty to be be found in the Quantity of any plain or compounded paid upon Deficiency British Spirits bottled in any Customs Warehouse over found on and above the Rate of Two per Cent. specified in the Second bottling Section of the Act of the Twenty-seventh Victoria, Chapter Spirits.

Twelve.

Spirits de

toms

III. In all Cases where British Spirits bottled and Duties on packed as aforesaid shall be delivered for Home Consump- British tion from a Customs Warehouse, or where duty shall be livered payable on any Deficiency as aforesaid, the Excise Duty from Cusshall be collected by the Officers of Customs, and shall be Warehouse accounted for and paid over in the same Manner as is now to be colby Law directed in the Case of Excise Duty payable on any British Spirits delivered out of a Customs Warehouse Home Consumption.

lected by

Officers of
Customs.

Quantities

in which

IV. No Distiller shall sell or remove for Home Consumption any British Spirits in Bottle in a less Quantity than Five Dozen Imperial or reputed Quart Bottles, or Spirits may

с

British

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