Excise
Duties on
Sugar.

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the several Duties granted by this Act, and in force at the Time of the passing of this Act, and not hereby expressly repealed, shall be in full Force and Effect with respect to the Duties granted by this Act respectively, so far as the same are or shall be applicable, in all Cases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levying, collecting, and securing such Duties, and otherwise in relation thereto, so far as the same shall not be superseded by and shall be consistent with the express Provisions of this Act, as fully and effectually to all Intents and Purposes as if the same had been herein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
Dues on Shipping and on Goods carried in Ships.-[12th
April 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. 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:"
Duties, and Imposts levied on Ships or on Goods
carried in Ships, except any Duties levied by the
Commissioners of Customs for the Use of Her
Majesty:

"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
belonging to any particular Country, Port, or Place,
or trading between any particular Ports or Places:

No Ex

emption
from Dues
allowed in

United
Kingdom

on account
of Reasons

herein named.

have as

10 Years,

equal to the
Average
of Benefit

for Three

(2.) On account of any Ship or Goods being the Pro-
perty of, or being consigned by or to any particular
Person or Body Corporate:

(3.) On account of any Goods being destined for Sale
in any particular Town, Place, or Market:
(4.) On account of any Ship or Goods being sent to
or from, or anchoring or mooring at, or being laden
or unladen at any particular Place in any Port, or
in the Neighbourhood of any Port, except where a
Ship in going to or from, or anchoring or mooring
at, or being laden or unladen at such Place derives
from the Expenditure of the Class of Dues in ques-
tion no Benefit, or less Benefit than Ships going to
or from, or anchoring or mooring at, or being laden
or unladen at another Place in the same Port:
(5.) On account of any Goods being the Product of
or being destined for Use at any particular Manu-
factory, Place, or District, or any particular Class
of Manufactories: Provided that nothing in this
Act contained shall affect any Exemption from
Dues which has been granted by an Act of Parlia-
ment to the Owner or Occupier of some particular
Quay, Manufactory, or Place as Compensation for
Obstruction to his Water Frontage or Access to his
Premises, or other Injury caused to him by the
Works authorized by such Act.

Privileged V. Where a Person or Body Corporate who would if this
Persons to Act had not passed be entitled in his or their own Right
Compensa- to derive Profit from any Exemption from Dues abolished
tion an An- by this Act has derived pecuniary Profit from such Ex-
nuity for
emption during the year preceding the First of February
One Thousand eight hundred and sixty-seven, in that, but
in no other Case, the Person or Body Corporate entitled to
receive the Class of Dues in question (in this Act referred
"the Receiver of Dues") shall pay to the Person or
February Body Corporate so entitled (in this Act referred to as "the
Claimant") by way of Compensation an Annuity equal to
the average annual Amount of Profit so derived during the
Three Years next preceding the first of February One thou-
sand eight hundred and sixty seven, or during so much of
those Three Years as is subsequent to the Date at which
the Claimant commenced to derive such Profit:

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
and to the Board of Trade in Writing his Claim to
Compensation, stating the Amount and Grounds of
his Claim, and shall give such Evidence in support
of his Claim as the Board of Trade may require :
(2.) This Claim shall be sent in to the Board of Trade
within Three Months after the Commencement of
this Act, and if it is not sent in within that Time
the Claimant shall not be entitled to any Compen-
sation in respect of the Time prior to the Date of
the Receipt of such Claim by the Board of Trade;
and if it is not sent in within One Year after the
passing of this Act the Claimant shall not be entitled
to any Compensation:

(3.) As soon as may be after receiving such Claim, the
Receiver of Dues shall agree with the Claimant on
the Amount of the Compensation to be paid, and
the Times and Mode of such Payment, but such
Agreement shall be subject to the Approval of the
Board of Trade:

(4.) If no Agreement can be made, or if the Board of
Trade disapprove of any Agreement which is made,
the Amount of Compensation to be paid, and the
Times and Mode of such Payment, shall be deter-
mined by Arbitration:

(5.) For the Purpose of such Arbitration the Clauses
of "The Companies Clauses Consolidation Act,
1845," with respect to the Settlement of Disputes
by Arbitration, shall be incorporated with this Act,
and in the Construction of those Clauses for the
Purposes of this Act this Act shall be deemed to be
the Special Act, and any Appointment of an Arbi-
trator by the Receiver of Dues shall be subject to
the Approval of the Board of Trade.

VII. The Compensation shall (except as in this Act
mentioned) date from the Commencement of this Act, and
shall be paid out of the Class of Dues from which the
Claimant who receives it was previously exempted.
VIII. Any Receiver of Dues, on Agreement with the

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
of Arms in Scotland, and the Emoluments of the Offi
cers of the same. [3d May 1867.]

WHEREAS it is expedient to regulate the Court and
Office of the Lyon King of Arms in Scotland, and the
Emoluments of the Officers of the same :