Excise or Removal or Deposit thereof in Warehouse, such Samples to be approved by the Lords Commissioners of Her Majesty's Treasury, and when so approved shall be deemed to be Standard Samples for the Purpose of Assessing the Duty upon Sugar, or for allowing the Drawback thereon, according as it may be equal to any of such Samples on comparison therewith by the Proper Officer of Customs; and no Sugar shall be chargeable with the Duty payable, nor shall any Drawback be allowed, in respect of any particular Quality or Description of Sugar in respect of which a Sample for assessing the Duty or allowing the Drawback, as the Case may be, is provided as aforesaid, unless such Sugar shall be equal to such Sample. IV. On and after the First Day of May One thousand eight hundred and sixty-seven, in lieu of the Duties of Excise now chargeable on Sugar made in the United Kingdom, the following Duties of Excise shall be charged thereon; (that is to say,) Duties on for Brew ing. the Cwt. 080 the Cwt. 0 36 V. On and after the First Day of May One thousand Sugar used eight hundred and sixty-seven, in lieu of the Duties of Excise now chargeable for and upon every Hundredweight (and so in proportion for any greater or less Quantity than a Hundredweight) of all Sugars which shall be used by any Brewer of Beer for Sale in the brewing or making of Beer, there shall be charged and paid the Excise Duty of Three Shillings and Sixpence. Provisions of former Acts to apply to this Act. VI. All the Powers, Provisions, Clauses, Regulations, Forfeitures, Pains, and Penalties contained in or imposed by any Act or Acts relating to any Duties of the same Kind or Description as the several Duties granted by this Act, and in force at the Time of the passing of this Act, and not hereby expressly repealed, shall be in full Force and Effect with respect to the Duties granted by this Act respectively, so far as the same are or shall be applicable, in all Cases not hereby expressly provided for, and shall be observed, applied, enforced, and put in Execution for and in the raising, levying, collecting, and securing such Duties, and otherwise in relation thereto, so far as the same shall not be superseded by and shall be consistent with the express Provisions of this Act, as fully and effectually to all Intents and Purposes as if the same had been herein repeated and specially enacted, mutatis mutandis, with reference to the Duties granted by this Act respectively. CAP. XV. An Act for the Abolition of Certain Exemptions from Local BE it enacted by the Queen's most Excellent Majesty, by I. This Act may be cited for all Purposes as "The Ship- Short ping Dues Exemption Act, 1867." Title. of Act. II. This Act shall come into operation on the First of ComAugust One thousand eight hundred and sixty-seven, which mencement Time is herein referred to as the Commencement of this Act. III. The following Words and Expressions shall in this InterpretaAct have the Meanings hereby assigned to them, unless tion of there is something in the Context inconsistent with such Meanings; that is to say, Terms: The Word "Dues" shall include all Tolls, Rates, Taxes, "Dues:" "Exemption from The Expression "Exemption from Dues" shall, in addition to its ordinary Meaning, include every Privilege Dues." of paying smaller Dues than the Public at large pay under like Circumstances. IV. After the Commencement of this Act no Exemption from Dues shall be allowed in the United Kingdom on account of any one or more of the following Reasons; that is to say, (1.) On account of any Ship being registered at or No Ex emption United on account herein named. have as 10 Years, equal to the for Three (2.) On account of any Ship or Goods being the Pro- (3.) On account of any Goods being destined for Sale Privileged V. Where a Person or Body Corporate who would if this Years pre- to as ceding 1st 1867. Provided that no Compensation shall be payable or paid (except so much as may previously have accrued) after any after Times of the following Times; viz., No Compensation to be paid herein named. (1.) After the Expiration of Ten Years from the Commencement of this Act: (2.) After the Time of the Death of the Claimant : (3.). After the Time at which the Dues from which the Claimant was exempted cease to be levied : (4.) After any Time when from any Reason whatever the Claimant ceases or would cease (if the Exemption from Dues for which Compensation was granted then existed) to have a Right to such Exemption or to be in a Position to derive Profit from it. VI. With respect to determining the Amount of Com- Mode of pensation to be paid under this Act, the following Rules ing Amshall be observed: (1.) The Claimant shall send to the Receiver of Dues (3.) As soon as may be after receiving such Claim, the (4.) If no Agreement can be made, or if the Board of (5.) For the Purpose of such Arbitration the Clauses VII. The Compensation shall (except as in this Act determin ount of Compensa tion. Com mencement of Compensation, and how to be paid. Power to commute Annuity for a Prin cipal Sum. Power to Dues to Claimant and with the Approval of the Board of Trade, may, by paying to the Claimant a Principal Sum, commute any Compensation payable annually by such Receiver under this Act. IX. Where the Receiver of Dues commutes the annual Receiver of Compensation by payment of a Principal Sum he may, if borrow for the Board of Trade approve, notwithstanding any LimitaPurpose of tion in any Act of Parliament or Charter, borrow at Interest on the Security of any Dues which he has Power to levy the whole or any Part of such Principal Sum, and shall apply the same in effecting such Cominutation. Commuta tion of the annual Payment. If bene ficial to the Trade of the Port, the Dues may be abolished instead of the Exemption. Saving of Rights of Her Majesty and Light house Authorities. For the Purpose of such borrowing the Clauses of "The Commissioners Clauses Act, 1847," with respect to the Mortgages to be executed by the Commissioners, shall be incorporated with this Act, and in the Construction of that Clause for the Purpose of this Act this Act shall be deemed to be the Special Act, and the Receiver of Dues which is borrowing shall be deemed to be the Commissioners. X. Where a Receiver of Dues in any Port or Place proves to the Satisfaction of the Board of Trade that it would be beneficial to the Trade of such Port or Place that the Class of Dues from which the Exemption exists should be abolished, the Board of Trade may make an Order directing the Abolition of that Class of Dues after the Date mentioned in the Order, and after such Date, or, if no Date is mentioned, after the 'Date of that Order, no Dues specified in such Order shall be levied, and no Compensation shall be payable in respect of any Exemption therefrom; provided that where such Dues are received in trust for a Body Corporate such Dues shall not be abolished without the Consent of such Body Corporate under their Common Seal. XI. Nothing in this Act contained shall render liable any Ships or Goods which belong to or are in the Service of Her Majesty, or any Corporation having the Superintendence or Management of Lighthouses, to any Dues to which they would not be liable if this Act had not been passed. CAP. XVII. An Act to regulate the Court and Office of the Lyon King WHEREAS it is expedient to regulate the Court and |