A.D. 1906. do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the King'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:

Duty on tea.

Amend

ments with respect to duty on

stripped tobacco and

drawbacks on tobacco.

4 Edw. 7. c. 7.

2.-(1) As from the first day of May nineteen hundred and six, one halfpenny per pound shall be substituted for threepence per pound as the increase of duty in the case of stripped tobacco under subsection (1) of section two of the Finance Act, 1904, and the rebate under subsection (2) of that section shall cease as from the same day.

(2) As from the twenty-first day of May nineteen hundred and six, the table of rates of drawback set out in the First Schedule to this Act shall be substituted for the table of rates of drawback set out in the Schedule to the Finance Act, 1904.

(3) Subject to any regulations which the Commissioners of Customs may make, stalks, shorts, or other refuse of tobacco (including offal snuff) may be deposited by a licensed manufacturer of tobacco in a bonded warehouse for exportation as merchandise, and any drawback payable thereon shall, notwithstanding anything in section one of the Manu26 & 27 Vict. factured Tobacco Act, 1863, be paid with all convenient speed after the deposit.

c. 7.

Duty on coal

to cease.

1 Edw. 7. c. 7.

(4) The Commissioners of Customs may permit, subject to any regulations which they may make, the shipment on drawback for use as stores of British manufactured tobacco, in packages containing such quantities as they may allow, direct from the premises of a licensed manufacturer of tobacco, and the like drawback shall be payable upon the shipment of the tobacco as would be payable upon the deposit of the tobacco in a bonded warehouse to be used as ships' stores.

3. On the first day of November nineteen hundred and six, the duty on coal imposed by section three of the Finance Act, 1901, shall cease.

A.D. 1906. Continuance

duties and

4. The additional duties of customs on tobacco, beer, and spirits imposed by sections two, three, four, and five of the Finance Act, of additional 1900 (including the increased duties imposed customs by section five of that Act), shall continue to drawbacks be charged, levied, and paid until the first day on tobacco, of July nineteen hundred and seven, and, as spirits. regards the period for which any additional 63 & 64 Viet. drawback is allowed under the said section c. 7. four, July nineteen hundred and seven shall be substituted for August nineteen hundred and

one.

beer, and

backs on

5. The additional duties of excise on beer Continuance of additional and spirits imposed by sections six and seven excise duties of the Finance Act, 1900, shall continue to be and draw. charged, levied, and paid until the first day of beer and July nineteen hundred and seven, and, as re- spirits. gards the period in respect of which any 63 & 64 Vict. additional drawback is allowed under the said section six, July nineteen hundred and seven shall be substituted for August nineteen hundred and one.

PART II.

INCOME TAX AND INHABITED HOUSE DUTY.

c. 7.

for 1906

1907.

6.—(1) Income tax for the year beginning Income tax on the sixth day of April nineteen hundred and six shall be charged at the rate of one shilling.

(2) All such enactments relating to income tax as were in force on the fifth day of April nineteen hundred and six shall have full force and effect with respect to the duty of income tax hereby granted.

(3) The annual value of any property, which has been adopted for the purpose either of income tax under Schedules A. and B. in the Income Tax Act, 1853, or of inhabited house 16 & 17 Vict. duty, during the year ending on the fifth day c. 34. of April nineteen hundred and six, shall be taken as the annual value of such property for the same purpose during the next subsequent year; provided that this subsection

(a) so far as respects the duty on inhabited houses in Scotland, shall be construed with the substitution of the twenty-fourth day of May for the fifth day of April; and (b) shall not apply to the Metropolis as defined by the Valuation (Metropolis) 32 & 33 Vict. Act, 1869.

PART III.

NATIONAL DEBT.

c. 67.

extent mentioned in the third column of that A.D. 1906. Schedule.

(2) Part I. of this Act so far as it relates to duties of customs shall be construed together with the Customs Consolidation Act, 1876, and 39 & 40 Vict. the Acts amending that Act, and so far as it c. 36. relates to duties of excise shall be construed together with the Acts which relate to the duties of excise and the management of those duties.

(3) This Act may be cited as the Finance Act, 1906.

3. Short title, construction, and application.

An Act to provide for the Education and
Conveyance to School of Epileptic and
Crippled and Defective Children.
[20th July 1906.]

BE it enacted by the King'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:

School 1. From and after the commencement of this boards to Act, it shall be lawful for a school board in have power Scotland, if they think fit, either alone or in to make special pro- combination with one or more school boards, to make special provision for the education, of defective medical inspection, and, where required, for the conveyance to and from school of epileptic or crippled or defective children between five and sixteen years of age within their education

visions for education

children.

district, and to defray the cost thereof out of the school fund.

2. In this Act the following words and Definitions. assigned to them (that is to say):expressions have the meanings herein-after

The expression "epileptic children" means children who, not being idiots or imbeciles, are unfit, by reason of severe epilepsy, to attend the ordinary schools:

The expression "defective children" means children who, not being imbecile, and not being merely dull or backward, are, by reason of mental or physical defect, incapable of receiving proper benefit from the instruction in the ordinary schools. 3.-1) This Act may be cited as the Educa- Short title, tion of Defective Children (Scotland) Act, construc1906, and shall be construed as one with the application. Education (Scotland) Acts, 1872 to 1906. (2) This Act shall apply to Scotland only.

tion, and

A.D. 1906.

A.D. 1906.

Extension of Reserve

An Act to amen dthe Law relating to the Reserve Forces. [20th July 1906]

BE it enacted by the King'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:

1.-(1) Notwithstanding anything in the Forces Acts Reserve Forces Acts, a man belonging to the to men when Army Reserve may, if so authorised by or outside the under the directions of the Secretary of State, United Kingdom. reside in any British protectorate or in any part of His Majesty's dominions outside the United Kingdom, and men may be enlisted into the Army Reserve in any British protectorate or in any part of His Majesty's dominions outside the United Kingdom except in a colony possessing responsible government, and those Acts shall, subject to such adaptations as may be made under this section, apply to such men whilst so residing, and to such enlistment.

c. 48.

3. This Act may be cited as the Reserve Short title. Forces Act, 1906, and the Reserve Forces 45 & 46 Vict. Acts, 1882 and 1890, and so much of the ci & 62 Vict. Reserve Forces and Militia Act, 1898, as ap- c. 9. plies to the reserve forces, and the Reserve 53 & 54 Vict. Forces Act, 1899, and the Reserve Forces Act, 62 & 63 Vict. 1900, and this Act, may be cited together as c. 40. the Reserve Forces Acts, 1882 to 1906.

c. 42.

63 & 64 Vict. C. 42.