wood in any of her Majesty's possessions abroad, on the registration thereof as British ships at any port or place for the registry of British ships in Great Britain and Ireland, for every ton of the gross registered tonnage, without any deduction in respect of engine-room or otherwise 19. Spirits or strong waters, not being sweetened or mixed with any article, so that the degree of strength thereof cannot be ascertained by Sykes's hydrometer, for every gallon of the strength of proof by such hydrometer, and so in proportion for any greater or less strength than the strength of proof, and for any greater or less quantity than a gallon, on and after the 17th July, 1860, viz.—

Brandy Geneva

0 1 0

the gallon the gallon

0 10

5

Unenumerated
Other spirits, being sweetened or mixed so
that the degree of strength cannot be ascer-
tained as aforesaid, on and after the 17th
July, 1860, viz.—

Rum shrub, liqueurs and cordials, of and
from a British possession in America or
the island of Mauritius, or a British
possession within the limits of the East
India Company's charter, in regard to
which the conditions of stat. 4 Vict. c. 8,
have or shall have been fulfilled,

the gallon 0 10 2 Perfumed spirits, to be used as perfumery

the gallon 0 14 0

only Water, Cologne, the flask, (thirty of such flasks containing not more than one gallon)

each 0 0 6

Water, Cologne, when not in flasks, to be charged as "perfumed spirits," viz. the gallon 0 14 0 Unenumerated the gallon 0 14 0 Spirits or strong waters, imported into the United Kingdom, mixed with any ingredient, and although thereby coming under some other designation, except varnish, shall nevertheless be deemed to be spirits or strong waters, and be subject to duty as such.

20. Sugar, and articles composed thereof or sweetened therewith, until the 30th June, 1861, inclusive, viz.

Candy, brown or white, refined sugar, or sugar rendered by any process equal in quality thereto the cwt. 0 18 4 White clayed sugar, or sugar rendered by any process equal in quality to white clayed, not being refined, or equal in quality to refined the cwt. 0 16 0 Yellow Muscovado and brown clayed sugar, or sugar rendered by any process equal in quality to yellow Muscovado or brown clayed, and not equal to white clayed.. the cwt. 0 13 10 Brown Muscovado or any other sugar, not being equal in quality to yellow Muscovado or brown clayed sugar the cwt. 0 12 8 Cane juice

Molasses

Almonds, paste of

Cherries, dried

Comfits, dry

Confectionery
Ginger, preserved
Marmalade..
Plums, preserved
Succades, including all fruits

and vegetables preserved
in sugar, not otherwise
enumerated

the cwt. 0 10 4 the cwt. 050

each the lb. 0 0 2

The following drawbacks on the several descriptions of refined sugar hereinafter mentioned shall, until the 30th June, 1861, inclusive, be allowed, on exportation thereof to foreign parts, or on removal to the Isle of Man for consumption there, or on deposit thereof in any approved warehouse,

upon such terms and subject to such regulations as the Commissioners of Customs may direct, for delivery therefrom as ship's stores only, or for the purpose of sweetening British spirits in bond; that is to say

Upon refined sugar, in loaf, complete or
whole, or lumps duly refined, having
been perfectly clarified and thoroughly
dried in the stove, and being of an uni-
form whiteness throughout, or sugar
candy, or sugar refined by the centri-
fugal machine, or by any other process,
and not in any way inferior to the ex-
port standard, No. 3, approved by the
Lords of the Treasury for every cwt. £0 17 2
Upon such refined sugar already described,
if pounded, crushed, or broken in a ware-
house approved by the Commissioners of
Customs, such sugar having been there
first inspected by the officers of customs
in lumps or loaves, as if for immediate
shipment, and then packed for exporta-
tion in the presence of such officers, and
at the expense of the exporters,

..

for every cwt. 0 17 2 Upon refined sugar unstoved, pounded, crushed, or broken, and not in any way inferior to the export standard sample, No. 1, approved by the Lords of the Treasury, and which shall not contain more than five per cent. moisture over and above what the same would contain if thoroughly dried in the stove for every cwt. 0 16 4 Upon bastard or refined sugar unstoved, broken in pieces, or being ground, powdered, or crushed, not in any way inferior to the export standard sample, No. 2, approved by the Lords of the Treasury for every cwt. 0 15 1 Upon bastard or refined sugar, being inferior in quality to the said export standard sample, No. 2 for every cwt. 21. Tea, until the 30th June, 1861, inclusive, the lb. 22. Tobacco, the following duties, with 5l. per

cent. thereon, viz.—

0 12 8 0 1 5

All wine containing 45 per cent. and upwards of proof spirit, as verified by Sykes's hydrometer, imported into Great Britain and Ireland, shall be deemed to be mixed spirits, and charged with duty as such; and no more than 10 per cent. of such proof spirit shall be used in the fortifying of any wine in bond; nor shall any wine be fortified in bond to a greater degree of strength than 40 per cent. of such proof spirit. 26. Wood and timber, foreign and colonial, viz.— Hewn the load £0 1 Sawn or split, planed or dressed Firewood

Hoops

Lathwood

Shovel hilts

Staves exceeding 72 inches 7 inches in breadth, or 3 thickness

..

the load 0 2 0

the load 0 1 0 0 the load 0 2 the load 0 1 0

the load

in length, inches in

020

the load 020

the load 0 1 0

Staves not exceeding 72 inches in length, nor 7 inches in breadth, nor 3 inches in thickness, (except staves for herring barrels) Teak and wood for shipbuilding purposes, formerly admitted free, and treenails of all sorts the load 0 1 0

..

..

Santa Maria wood
Satin wood

Saunders or sandal, white
or yellow
Speckled wood..

Sweetwood

Tulip wood

Walnut wood, except gun

stocks Zebra wood

.

Furniture and hard woods unenumerated, (except veneers), not being ash, beech, birch, elm, oak, and wainscot

A drawback on the exportation of wood and timber, proportionate to the duties of customs paid thereon, shall be allowed: provided that the person entitled thereto, and claiming the same, shall make and subscribe a declaration that the goods in respect of which he claims such drawbacks are of foreign or colonial produce, as the case may be, and shew to the satisfaction of the Commissioners of Customs that cus

toms duties to the like amount have been paid thereon upon the importation thereof.

Goods not prohibited to be imported into or used in Great Britain or Ireland, composed of any article liable to duty as a part or ingredient thereof, shall be chargeable with the full duty payable on such article, or if composed of more than one article liable to duty, then with the full duty payable on the article charged with the highest rate of duty.

Rates and Charges on Importation.

There shall be charged (irrespective of any duties of customs or other rates or charges payable by law) upon the importation of all goods into Great Britain and Ireland, except corn, grain, and flour, and timber and wood goods, and goods in transit exported under bond, and goods imported for exportation in the same ship, provided they be so reported, the respective rates and charges following, as defined and required by the provisions of the Customs Tariff Amendment Act, 1860, and under and subject thereto; that is to say

£0 0 1 0 0 1 0 0 1

Goods in packages or parcels, per package or parcel, or other unit of entry. Goods in bulk, by weight, measure, or number, for each unit of entry .. Animals, per head, or other unit of entry Charges on Goods on Delivery from Warehouse for Home Consumption.

There shall be charged upon goods deposited in any warehouse for security of duties of customs, in addition to such duties and any other, charges, thereon, for every 100 pounds of such duties of customs payable thereon, the rates following,

viz.

2. So much of the Customs Consolidation Act, 1853, as prohibits the importation of malt into the United Kingdom, is hereby repealed.

3. Extracts and essences of malt and of hops, and other concentrations thereof respectively, which are or may be applicable to the same purposes, are hereby prohibited to be imported into Great Britain and Ireland.

4. Upon the entry of any goods liable to duties of customs, the same shall be described in the entry thereof according to the denominations, weight, measure, number, quantity, or value, as the case may be, set forth in this act, or in such other manner as the Lords of the Treasury or the Commissioners of Customs may at any time or from time to time direct.

5. If the rates of 1d. per unit of entry, made payable, under sect. 19 of the Customs Tariff Amendment Act, 1860, by stamps, shall amount to more than 10s. upon any entry or entries, or other document or documents to which the Commissioners of Customs are authorised to direct the same to be affixed, the same may, at the option of the person liable thereto, with the sanction of the said commissioners, and under such regulations as they may see fit, be paid in cash.

C. When any act required by the said last-mentioned act to

be done by the master of any ship, or his agent, at or after the final clearance of the ship, shall not have been so done before the departure of the ship, his agent shall do and perform the same, under and subject to the penalties imposed by the said act for non-performance thereof; and in order to the identity of such agent for that purpose, such agent shall countersign the content of the ship at or before the clearance thereof by himself or the clerk acting for him in the clearance of such ship; and any agent either of the master of any ship or of the exporter of any goods who shall withhold any customs bill of lading, specification, or other instrument required by the said act to be delivered to the proper officer of customs, by the master of any ship or his agent, or by the exporter of any goods or his agent, shall be subject and liable to the penalties thereby imposed by the said act on the master of any ship, or the exporter of any goods, for default in the delivery of such customs bill of lading, specifications, or other instrument within the time prescribed for the delivery thereof respectively. 7. This act shall come into operation on the day of the passing thereof, except as otherwise provided herein; and in citing it in other acts of Parliament, and in legal instruments, it shall be sufficient to use the expression "The Customs Duties Consolidation Act, 1860."

9. Adhesive or impressed stamps, or both, may be used for insurances.

10. The stamp duty on policies of insurance on lives for

sums not exceeding 251. reduced.

11. No duty on insurance of workmen's tools not exceeding 201.

12. The stamp on an agreement may be adhesive. 13. Every delivery order to be deemed to be upon a sale or transfer, unless otherwise stated. Penalty for false statement. Order not to be invalid.

14. The stamp duty on a delivery order to be paid by the person requiring the order.

15. Weight notes not to be liable as dock warrants. 16. Certain copies or extracts from registers not to be chargeable with stamp duty.

17. Certain orders on bankers not to be subject to more than 1d. stamp.

18.

Bankers may affix stamps to drafts or orders drawn on them.

19. Sect. 18 of the 55 Geo. 3, c. 184, prohibiting the issuing of bankers' notes with printed dates, repealed. Drafts on bankers for less than 20s. to be lawful

20. Licenses to hawkers and pedlars granted in England or Scotland to be good for any part of Great Britain.

21. Commissioners of Inland Revenue may remit penalties under the said acts.

22.

Persons in the service of the Post-office may sell postage stamps, &c. without license.

23. The 20 & 21 Vict. c. 77, probates and administrations, England. The 20 § 21 Vict. c. 79, Ireland. If Treasury direct district registrars to be paid by salary, they may also direct the fees to be colTected &c. by means of stamps.

2. The stamp duties now payable for and in respect of the several instruments, matters, and things mentioned or described in the schedule to this act annexed, whereon other duties are by this act granted, shall respectively from and after the day of the passing of this act cease and determine, and the same are hereby repealed: provided that the stamp duties now chargeable on any of the said instruments, matters, and things, and not the said other new duties, shall be payable in respect of such of them as shall be made, signed, or dated at any time before or upon the day of the passing of this act.

3. From and after the 31st December, 1860, the allowances granted respectively by the 18th section of the act passed in the 13 & 14 Vict. c. 97, in respect of stamps for receipts, and by the 24th section of the act passed in the 17 & 18 Vict. c. 83, in respect of stamps for drafts, bills, and notes, and any allowance granted by or payable under any other act in respect of any of the stamps hereinafter mentioned, shall cease; and in lieu thereof there shall be granted and allowed to every person who at one and the same time shall produce at the office of the Commissioners of Inland Revenue in London or Dublin paper to be stamped with stamps for denoting any rate of duty not exceeding 18. on bills of exchange, drafts, or orders, or promissory notes, or stamps for denoting the duty of 1d. on any instrument or * document whatever, (except postage stamps and customs stamps), to the amount of 21. or upwards in the whole of all or any of such stamps as aforesaid, and to every person who at one and the same time shall purchase any such stamps as aforesaid at the office of the said commissioners in London, · Edinburgh, or Dublin, to the amount aforesaid, or of any distributor or sub-distributor of stamps at any place not within the distance of ten miles from the said offices respectively, to the amount of 11. or upwards, an allowance of 10d. for every 208. of the amount of the duties denoted by such tatamps.

4. All the powers, provisions, clauses, regulations, directions, allowances, and exemptions, fines, forfeitures, pains, and penalties contained in or imposed by any act or acts, or any schedule thereto, relating to any duties of the same kind or description heretofore payable in the United Kingdom, and in force at the time of the passing of this act, shall respectively be of full force and effect with respect to the duties by this act granted, and to the vellum, parchment, paper, instruments, matters, and things charged and chargeable therewith, and to the persons liable to the payment of the said duties, so far as the same are or shall be applicable in all cases not hereby expressly provided for; and shall be observed, applied, allowed, enforced, and put in execution for rand in the raising, levying, collecting, and securing of the said duties hereby granted, 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 by this act granted.

6. The term "contract note," wherever the same is used in this act, shall mean any note or memoranduin mentioned or referred to under the head "contract note" in the schedule to this act; and the term "insurance" shall mean also and shall include the term "assurance.”

7. The stamp duty on contract notes may be denoted either by impressed or adhesive stamps, and the said commissioners shall provide stamps of both descriptions; and in any case where a contract note is made, and the same is not written on an impressed stamp, there shall be affixed thereon a proper adhesive stamp; and every person who shall make or sign a contract note to which an adhesive stamp shall be affixed shall effectually cancel and obliterate the stamp by writing upon or across it his name, or the name of his firm, or the initials thereof respectively, and by adding thereto the date of such cancelling, and so and in such manner that the said stamp cannot be used upon or for any other document or writing; and if any person shall make or sign any contract note by this act chargeable with stamp duty without the same being duly stamped to denote the said duty, or shall refuse or neglect to cancel and obliterate as aforesaid any adhesive stamp affixed thereon, he shall forfeit the sum of 201.; and no charge for brokerage, commission, agency, or otherwise, made or to be made by any broker, agent, or other person in or about the sale or purchase mentioned or referred to in any contract note made or signed by him, shall be lawful unless such contract note shall be duly stamped, and the stamp thereon, if adhesive, properly cancelled. 8. Where any insurance in respect of which a policy or agreement is chargeable with stamp duty under this act shall be renewed or continued on the payment of further premium or consideration, whether in pursuance of any stipulation in the policy or agreement or otherwise, a receipt for such further premium or consideration shall be given by the person who shall receive the same, and such receipt shall, for the purposes of this act, be and be deemed the policy.or agreement for such renewed or continued insurance, and be chargeable with the duty by this act granted; and if any person shall receive any money for premium or consideration for any such insurance, and shall not within a month make out, and, if required, deliver, a duly stamped policy.or agreement in respect thereof, or, in the case of a renewal or continuance of such insurance, shall not thereupon give such receipt as aforesaid duly stamped, or if any such person shall deliver or cause to be delivered any policy or agreement, or give or cause to be given any receipt, not duly stamped, he shall forfeit the sum of 201.; and where the insurance shall be made, renewed, or continued by or for any society or company, the person who shall be a managing director, or the secretary or other principal officer thereof, at the time of the payment of any such premium or consideration, and of any such default or unlawful act being done or suffered as aforesaid, shall be held and deemed to be a person doing or suffering the default or unlawful act, and shall, as well as the society or company, and the members thereof who may by law be chargeable therewith, be subject and liable to the said penalty in respect thereof.

9. The duties hereby granted on instruments of insurance may be denoted by any adhesive stamps that the Commissioners of Inland Revenue may provide for the purpose, and in the meanwhile by any adhesive stamps provided by them not appropriated by name to any other instrument, as well as by impressed stamps, or by a combination of both impressed and adhesive stamps; and in any case where an adhesive stamp is issued, it shall be cancelled by writing upon the stamp the name of the person, or the society or company making the insurance, or the initials thereof, and the date of writing the same, and also any particulars relating to the insurance for which the stamp may be adapted

and in default thereof such person or society or company, and also the managing director, secretary, or other principal officer as aforesaid of any such society or company, shall forfeit the sum of 101.

10. Whereas it is expedient to reduce the stamp duty now chargeable on policies of insurance upon lives for small sums: be it enacted, in lieu of the stamp duty of 6d. now payable upon or for or in respect of any policy of insurance or other instrument, by whatever name the same shall be called, whereby any insurance shall be made upon any life or lives, or upon any event or contingency relating to or depending upon a life or lives, where the sum insured shall not exceed 251., there shall be charged and payable the stamp duty of 3d.

11. No insurance from loss or damage by fire in any sum not exceeding 201., made, renewed, or continued at the instance or for the benefit of any working mechanic, artificer, handicraftsman, or labourer, on the tools or implements of work or labour used by any such person in his work or employment, shall be chargeable with any stamp duty; provided that such insurance be effected by a separate policy, or that a distinct sum be assured on such tools or instruments. 12. The stamp duty of 6d. by the act of the present session of Parliament, cap. 15, charged on an agreement under hand only, may be denoted by an adhesive stamp in any case where the same is capable of being used under the terms and restrictions hereinafter mentioned; and the Commissioners of Inland Revenue shall provide stamps for the purpose; and whenever any such adhesive stamp shall be used, every party to the agreement who shall sign the same shall also, at the time of so signing, write upon or across the stamp his name and the date of the day and year of writing the same, so that the stamp may be appropriated to the instrument, and effectually cancelled and rendered incapable of being used for any other; and in default thereof the stamp shall be of no avail; and proof of the said writing upon or across the stamp, as hereby required, shall be a necessary part of the evidence of the agreement in any case where such agreement is not stamped with an impressed stamp.

13. Every writing or document entitling or intended to entitle any person to the delivery of any goods, wares, or merchandise lying in any dock, port, or warehouse, or upon any wharf, as in the said act of the present session is mentioned, shall be deemed to be made and given upon a sale or transfer of the property in such goods, wares, or merchandise, unless the contrary shall be expressly stated therein by the person making or giving the same; and if any person shall untruly state, or by any word or words signify, or cause or permit to be untruly stated or signified, in any such writing or document, that the same is not made or given upon a sale or transfer, or if any person shall himself, or by his servant or other person, procure or require the delivery of any of the goods, wares, or merchandise therein mentioned, knowing that the same contains any such untrue statement, every such person shall forfeit, over and above any other penalty to which he may be liable, the sum of 201.; but any such writing or document shall not, by reason of the same not being stamped, be invalid in the hands of the person having the custody of the goods, wares, and merchandise, and delivering out the same, unless such person shall be party or privy to the fraud thereby committed.

14. The stamp duty of 1d. payable on any such writing or document as in the last preceding clause is mentioned shall, in the absence of any special agreement between the parties relating to it, be paid by the person requiring the writing or document; and it shall be lawful, in any such case, for the person of whom the writing or document is required to refuse to give the same until the amount of the stamp duty thereon be paid to him.

15. Whereas a practice prevails, in relation to certain descriptions of goods, wares, and merchandise lying in docks and warehouses, and upon wharfs, for the company or person in whose custody the same may be to deliver to the owner thereof, in addition to a warrant evidencing the title to the property, a certain other document termed a weight-note, such document being intended to be delivered by or on behalf of the owner to the purchaser of the goods mentioned in the warrant upon any sale thereof before the completion of the contract for sale, but which other document, as well as the warrant, is chargeable with the duty of 3d. under the head "dock warrant" in the schedule to the said act of the present

session, and it is expedient that the same should be exempted from the said duty be it therefore enacted, in any case where a document designated a warrant, chargeable with and duly stamped for denoting the payment of the said duty of 3d., and also a document termed a weight-note, or any other document of the like character or description relating only to the same goods, wares, or merchandise as are specified in the warrant, shall be issued by the company or person in whose custody the said goods, wares, or merchandise shall be, to the owner thereof, or his broker or agent, the weight-note or other document aforesaid shall be exempt from the said duty of 3d.

16. The stamp duty of 1d. by the said act of the present session charged upon a certified copy or extract of or from any register of births, baptisms, marriages, deaths, or burials shall not be deemed to have been or to be payable upon any such copy or extract which is or shall be furnished by any clergyman, registrar, or other official person, pursuant to and for the purposes of any act of Parliament, or to any general or superintending registrar under any general regulation, nor in any case where the person giving the copy or extract is not entitled to any fee or reward for the same.

17. No draft, or order, writing, or document for the payment, or for entitling any person to the payment, by or through any banker or person acting as a banker, of any sum of money, such draft, order, writing, or document being sent or delivered by the person making or giving the same to the banker or person acting as a banker by or through whom the payment is to be made, and not to the person to whom such payment is to be made, or to any person on his behalf, shall be chargeable or be deemed to have been chargeable with any higher stamp duty than 1d., notwithstanding the said payment shall be or have been thereby directed to be made at any time after the date thereof, which duty of 1d. may be denoted by an adhesive stamp, to be cancelled as in the case of a draft or order on demand.

18. Where any draft or order for the payment of money by any banker or person acting as a banker, chargeable with the stamp duty of 1d., shall come to the hands of such person unstamped, it shall be lawful for him to affix thereto the necessary adhesive stamp, and to cancel the same in manner by law required, and upon so doing to make the payment thereby directed, and to charge the duty in account against the person who ought to have paid the same, or to deduct such duty from the sum so directed to be paid; and such draft or order shall, so far as relates to the stamp duty chargeable thereon, be good and valid; but this shall not relieve any person from the liability to the penalty he may have incurred by issuing the said draft or order unstamped.

19. Whereas, by the 18th section of the act passed in the 55 Geo. 3, c. 184, the issuing of promissory notes payable to bearer on demand, with printed dates therein, is prohibited, and such prohibition is an unnecessary restriction: be it enacted, that the said section of the said last-mentioned act shall be and is hereby repealed: provided always, that notwithstanding anything in any act of Parliament contained to the contrary, it shall be lawful for any person to draw upon his banker, who shall bonâ fide hold money to or for his use, any draft or order for the payment to the bearer, or to order on demand, of any sum of money less than 208.

20. Whereas, by an act passed in the 50 Geo. 3, c. 41, every hawker, pedlar, and petty chapman, and other trading person going from town to town or to other men's houses, in England, Wales, or Berwick-upon-Tweed, is required to take out a license as therein mentioned, and by an act passed in the 55 Geo. 3, c. 71, such trading persons in Scotland are also required to take out a license: be it enacted, that a license taken out under either of the said acts shall be sufficient to authorise the trading, according to the tenor of it, in any part of Great Britain, and shall be read as a license granted under both of the said acts.

21. If any person be convicted of an offence under either of the said two last-mentioned acts, it shall be lawful for the Commissioners of Inland Revenue, and they are hereby authorised, in case they shall see fit so to do, to remit the whole or any part of the penalty imposed by law for such offence, notwithstanding the same or some portion thereof may be payable to some party other than the Crown.

22. It shall be lawful for any person in the service or employment of the Post-office, without any license or any authority other than this act, to carry about for sale, and to