INLAND REVENUE ACT, 1869. (32 & 33 VICT. c. 14.) An Act to grant certain Duties of Customs and Inland Revenue, and to repeal and alter other Duties of Customs and Inland Revenue. [24th June, 1869.] 18. On and after the first day of January one thousand eight New duties hundred and seventy there shall be granted, charged, levied, and of excise paid, for the use of her Majesty, her heirs and successors, in and granted. throughout Great Britain, under and subject to the provisions and regulations in this Act contained, the following duties, that is to say: For every male servant For armorial bearings If such armorial bearings shall be painted, marked, or affixed on or to any carriage £ s. d. - 0 15 0 If such armorial bearings shall not be so painted, marked, or affixed, but shall be otherwise worn or used 2 2 0 1 1 0 And such duties respectively shall be paid annually upon licences or shall powers, and to be under the management of Commissioners of In land Revenue. And such duties and licences shall be excise duties and licences, Duties to be and shall be under the management of the Commissioners of Inland excise duties, Revenue; and, subject to the provisions of this Act, all the clauses, regulations, and directions contained 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 and the licences under this Act and the penalties hereby imposed, so far as the same are applicable and consistent with the provisions of this Act, as fully and effectually as if the same had been herein specially enacted with reference to the said last-mentioned duties, licences, and penalties respectively; and the said licences shall be in such form and shall be granted by such officer as the said Commissioners shall direct, and shall be dated on the day of granting the same, and shall expire on the thirty-first day of December then next following. 19. The provisions and regulations contained in this section shall Provisions be observed, viz.: and regula(1.) It shall not be necessary for any member of the Royal tions to be Family to make any declaration or to take out any licence under this Act, nor shall it be necessary for the sheriff of any county, or mayor or other officer in any corporation or *The part of the section relating to carriages is repealed by 51 Vict. c. 8, s. 26. Duties are now payable under sect. 4 of that Act. The part relating to duties payable on horses is repealed by the Inland Revenue Act, 1874, s. 21. Relates to duty payable by horsedealers. observed. royal burgh serving an annual office therein, to take out a licence for any servants, carriages, or horses employed or kept by him for the purposes of his office during his year of service, nor for any person who shall by right of office wear or use any of the arms or insignia of any member of the Royal Family, or of any corporation or royal burgh, to take out a licence in respect of the use of such arms or insignia: (2.) It shall not be necessary for any person ordinarily residing in Ireland, and being a representative peer on the part of Ireland or a member of the House of Commons, and not residing in Great Britain longer than during the session of Parliament, and forty days before and forty days after the session, or for any person ordinarily residing in Ireland and residing in Great Britain by the order or direction of the Lord Lieutenant for the time being or of his chief secretary, for the purpose of public business, to make any declaration or to take out any licence under this Act in respect of any servants, carriages, horses or mules, or armorial bearings employed, kept, or used by him, save in respect of any subject-matter of duty which shall be employed, kept, or used by such person in Great Britain during his residence in Ireland. As to Male Servants. (3.) The term "male servant " means and includes any male servant employed either wholly or partially in any of the following capacities; that is to say, maître d'hôtel, house steward, master of the horse, groom of the chambers, valet de chambre, butler, under butler, clerk of the kitchen, confectioner, cook, house porter, footman, page, waiter, coachman, groom, postilion, stable boy or helper in the stables, gardener, under gardener, park keeper, gamekeeper, under gamekeeper, huntsman, and whipper-in, or in any capacity involving the duties of any of the above descriptions of servants, by whatever style the person acting in such capacity may be called: (4.) Every person who shall furnish any male servant on hire shall, for the purposes of this Act, be deemed to be the employer of such servant: (5.) It shall not be necessary for licences to be taken out in the following cases, viz. : By any officer in her Majesty's army or navy for any servant, being a soldier in the army or a person actually borne upon the books of a ship, and employed by such officer in accordance with the regulations of her Majesty's service: By any licensed retailer of exciseable liquors or licensed keeper of a refreshment house for any servant employed by him solely for the purposes of his business, such servant being the only male servant employed by him: By any person who shall have made entry of his premises in accordance with section twenty-eight of this Act for any servant employed by him at such premises in the course of his trade, other than a servant employed to drive a carriage with any horse let to hire for any period exceeding twenty-eight days; provided that such person shall have section: By any person duly licensed by proper authority to keep or use any public stage or hackney carriage for any servant necessarily employed by him to drive such stage or hackney carriage, or in the care of such stage or hackney carriage or of the horse or horses kept and used by him to draw the same. [(6.) Repealed by 51 Vict. c. 8, s. 26.] [(7.) Repealed by 38 & 39 Vict. c. 23, s. 11, which replaces it.] As to Armorial Bearings. "Armorial bearings (14.) Any person who shall keep any carriage, whether owned or * 22. Every person employing any male servant, or keeping any carriage, or wearing or using any armorial bearings, shall fill up and sign a declaration in the prescribed form wherein shall be stated the following particulars; viz., The number of male servants employed by him, and in what capacity: The number of carriages kept by him, and the number of wheels of each carriage, and also whether any carriage having four or more wheels shall weigh less than four hundredweight: Whether he wears or uses armorial bearings, and, if so, whether the same are painted, marked, or affixed on any carriage kept by him: The number of male servants or carriages hired by him, with the name and address of the person from whom he shall have hired the same. ..: And also such further particulars as the said Commissioners may, by the form of declaration, require to be therein stated. And if a licence is unnecessary in respect of any of the above particulars under the provisions and regulations of this Act, the declaration shall contain a further statement showing In what respect, and upon what ground, the licence is unnecessary. And such person shall deliver the declaration so filled up and signed by him, and shall pay the duties to which he shall by such declaration appear to be liable to the person or persons named * Sections 22, 23, 27, and 28 are printed as amended by Inland Revenue Act, 1874, s. 21. B. S Persons keeping servants, &c. to make declarations. Additional declaration to be made, and further duties paid when required. Special notice requiring declaration may be served on any person. Penalty for .... therein as the person or persons appointed to receive such declara- 24. The said Commissioners may direct a special notice to be served upon any person, requiring such person to fill up, sign, and deliver to the officer named in such notice a form of declaration to be left with such notice stating whether such person is liable to the payment of any of the duties imposed by this Act or not, and also the several particulars required by section twenty-two of this Act, so far as the same shall be applicable, and to pay the duties with which he shall appear by such declaration to be chargeable to the person named therein within fourteen days from the date of the service of such special notice. 25. Every person who shall neglect or refuse to deliver any declaration in conformity with the provisions of this Act, and every person who shall deliver a declaration wherein the particulars required by this Act to be therein set forth shall not be fully and truly stated, shall forfeit the penalty of twenty pounds, and that over and above any duties to which he may be liable. 26. Any person appointed to grant licences shall grant and Licences to be deliver to every person who shall pay to him any duties a licence granted for duties paid. Penalty for not taking out licence. or licences under this Act, in which licence or licences shall be specified the particulars of the duties paid, the year for which the duties shall be paid, with any other particulars the said Commissioners may direct; and no licence shall be granted except upon payment of the full duties imposed by this Act, nor shall any licence granted under this Act be transferred to any person other than the widow of the person to whom such licence shall have been originally granted, or to his executors or administrators, or to his assignees in bankruptcy. 27. Every person who shall employ any male servant, or keep any carriage, . or wear or use any armorial bearings, without having a proper licence under this Act, and every person who shall employ a greater number of male servants, or shall keep to employ or keep by any licence or licences granted under this Act, or shall wear or use armorial bearings otherwise than as authorized by any such licence, shall forfeit the penalty of twenty pounds over and above any other penalty to which such person may be liable; provided that such penalty shall not be recoverable Penalty not where the defendant in any proceeding for the recovery of the same recoverable shall prove to the satisfaction of the justices before whom such where duties proceeding shall be depending that he had delivered a declaration, are paid and paid the proper duties, and obtained a proper licence, within within time the time prescribed by this Act; provided also, that if in any proprescribed. ceeding for recovery of the said penalty any question shall arise as to the number of servants employed, or the number of carriages, or the weight of any carriage kept or used, by the defendant, or whether the defendant was entitled to any exemption from licence under the provisions and regulations contained in this Act, the burden of proving the number or weight, or right to exemption, as the case may be, shall lie upon the defendant. names, &c. thereon. 28. Every person who exercises or carries on the trade. . . . of Persons who a livery stable keeper, or who lets any horse for hire, or who keeps carry on cerany horse to be used for drawing any public stage or hackney tain trades carriage, may, if he shall think fit, deliver to an officer of inland may enter revenue acting in the parish or place in which his premises are their premises, and shall then situated an entry in writing, signed by such person, containing a paint their description of the premises and of the purpose for which he uses or intends to use them; and every person who shall have delivered any such entry shall cause to be legibly painted upon some conspicuous part of the premises so entered, or upon a board affixed thereto, his christian name and surname, with the addition of such other words as shall denote the particular trade or business, or trades or businesses (if more than one), carried on by him; and such person shall also allow any officer of inland revenue at any reasonable time to inspect the entered premises; and if any person who shall have delivered any such entry as aforesaid shall neglect to comply with the provisions of this section, or any of them, he shall forfeit a penalty of twenty pounds. particulars. 29. Every livery stable keeper shall from time to time enter in a Livery stable book an account of every carriage, horse, and mule standing at keepers and livery or otherwise on his premises, with the christian name and other persons surname and place of abode of the person to whom such carriage, to keep books horse, or mule shall belong. And every person who shall furnish of account any servant on hire, or let any carriage, horse, or mule for hire to containing certain be kept away from his premises, shall from time to time enter in a book an account of every such servant, carriage, horse, or mule, with the name of such servant, the number of wheels of such carriage, and the name and address of the person hiring such servant, carriage, horse, or mule; and all such books shall at all reasonable times in the day time be open to the inspection of any officer of inland revenue, who shall have power to make any extract therefrom; and any person who shall neglect or refuse to do any act or thing required to be done by this section, or who shall prevent or obstruct any officer of inland revenue in the exercise of any duty or power imposed upon or vested in him by this section shall forfeit the penalty of twenty pounds. 30. Recovery of penalties. |