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[STATUTES OF PRACTICAL IMPORTANCE ONLY ARE SET OUT AT LENGTH.]

CAP. I.

2. Tonnage of steam trawlers.] For the purposes 7. Certificates of service to be issued to second hands An Act to apply certain sums out of the Con- of the principal Act and this Act, in their appli- until 18t July, 1888.] (1.) Every person who has, solidated Fund to the service of the years register tonnage shall be construed as referring to hundred and eighty-eight, served as second hand

cation to steam trawlers, expressions referring to before the first day of July one thousand eight ending on the thirty-first day of March one thousand eight hundred and eighty-seven and gross tonnage.

on a trawler of twenty-five tons register tonnage one thousand eight hundred and eighty

3. Power to exempt fishing boats from 88. 19, 21, of the Board of Trade may think have afforded the

and upwards, or on such other fishing boats as eight.

[29th March 1887. 46 $ 47 Vict. c.41.) The Board of Trade may, in

any cases in which they think fit, and subject to person sufficient experience, for a period amountCAP. II.

such conditions and requirements as in their ing in all to not less than twelve months, shall be An Act to provide, during twelve months, for opinion may be necessary, exempt owners and entitled to a certificate of service as second hand the Discipline and Regulation of the Army:

skippers of fishing boats from the provisions of of a fishing boat.
sections nineteen and twenty-one of the principal

(2.) Every such certificate shall apply in the [28th April 1887. Act.

same manner, and shall be subject to the same

conditions, and shall contain the same particulars CAP. III.

4. E.ctension to skippers of certain provisions of 46 as certificates of service issued under section forty

$ 47 Vict. c. 41, relating to seamen.] The provisions of the principal Act. An Act to amend the Acts relating to County relating to seamen contained in sections twentyCourts so far as regards the payment of cer- four, twenty-five, twenty-eight (sub-sections one, certificated second hand.] (1.) After the first day of

8. No trawler above 25 tons to go to sea without tain expenses connected with County Courts. two, three, eight, and nine), thirty-three, thirty [28th April 1887. four, and thirty-five of the principal Act shall July, one thousand eight hundred and eighty.

eight, & trawler of twenty-five tons register Whereas doubts have arisen with respect to the extent as they apply to seamen, and skippers tonnage or apwards shall not gon to see from any construction of certain provisions of the County shall be entitled to the same rights and privileges, port in the United Kingdom unless the second County Courts Act, 1866 [29 & 30 Vict. c. 14), penalties, in all respects, as, by those enactments him under the principal Act or this Act to act as Courts Act, 1856 [19 & 20 Vict. c. 108], and the and be subject to the same duties, liabilities, and hand (as well as the skipper) thereof is the holder with respect to the payment of the expenses of officers and other expenses connected with county

are conferred or imposed upon seamen : courts, and it is expedient to remove such doubts; under section thirty-three of the principal Act

Provided that any notice given by a skipper

second hand of the trawler.

(2.) If any such traw ler goes to sea contrary to Be it therefore enacted, &c. :

shall be given to the owner of the boat or the this section the owner thereof shall incur for each 1. Short title.] This Act may be cited as the owner's agent.

such offence a penalty not exceeding twenty County Courts (Expenses) Act, 1887.

pounds. 5. Provisions of 46 $ 47 Vict. c. 41, 8s. 46, 47, to

(3.) Every person who, except in case of neces. 2. Amendment of s. 82 of 19 g 20 Vict. c. 108, and apply to disputes between skippers and owners, and as sity, of s. 14 of 29 Vict. c. 14.] Where in section eighty- to provisions.] (1.) The provisions of sections (a.) Having been engaged to serve as second two of the County Courts Act, 1856, or in section forty-six and forty-seven of the principal Act re hand of any such trawler, and not being the fourteen of the County Courts Act, 1866, the words lating to certain disputes shall apply to disputes holder of a certificate entitling him under "and in the courts in which the plaints exceed the between skippers and owners in like manner, and the principal Act to act as second hand of number of six thousand the amount of salary shall to the same extent, as they apply to disputes be: the trawler, serves as such second hand ; be fixed” occur, the words “and in any court in tween skippers or owners and seamen ; and shall

or, which the plaints shall at any time have exceeded also apply to any dispute respecting the cost, (6.) Employs any person as second hand of any six thousand the amount of salary shall be fixed quantity, or quality of provisions supplied to the such trawler without having ascertained that from time to time" shall be read in lieu thereof.

he is the holder of a certificate entitling him 3. Amendment of s. 85 of 19 & 20 Vict. c. 108.] cantile marine office under those sections of this

(2.) Any decision of a superintendent of a mer under the principal Act or this Act to act in Where in section eighty-five of the County Courts

that capacity; dent: 1856, the words and all other expenses inci- section shall be enforced by any justice of the shall for each such offence incur a penalty not ex. words and all other expenses arising out of any goods of anyone against whom the decision is

9. In case of absence of skipper, second hand may be jurisdiction now or hereafter conferred on suck given may be found, in the same manner as if such courts, or any officer thereof,” shall be read in lien decision were an order made by justices in the authorised to act.] Where a skipper of a fishing boat

is absent from his boat the superintendent of a exercise of their summary jurisdiction.

mercantile marine office may, on the request of the CAP. IV.

6. Accounts to be rendered by owners to crews paid owner of the boat, and on being satisfied that the

by share.] (1.) Where a skipper or any other mem absence is due to an unavoidable cause, authorise An Act to amend the provisions of the Mer. ber of the crew of a fishing boat is paid by a share the second hand of the boat to act, for a period chant Shipping (Fishing Boats) Acts.

in the catch, the owner of the fishing boat shall not exceeding one month, as the skipper of the

[26th April 1887. render to him a full and true account, in a form boat during the skipper's absence. Be it enacted, &c. : sanctioned by the Board of Trade, showing in

10. Regulations respecting conveyance of fish from to Short title and construction.] This Act may be sold, and all deductions made from those arm over the trawlers.) (1.) The Board of Trade, on the applicacited as the Merchant Shipping (Fishing Boats) and chargeable in any respect to the men who are

tion of any owner or owners of a fleet of fishing Act, 1887. Merchant Shipping (Fishing Boats) Act, 1883 [46 crew, or otherwise. This Act shall be construed as one with the to the fishing boat, or provisions furnished in the vessels, or of any person or persons having the paid by share, either in respect of stores supplied vessels, or of any association of owners of fishing

charge or command of a fleet of fishing vessels, or & 47 Vict. c. 41], in this Act referred to as the

(2.) If any owner makes default in compliance without such application if the person or body of principal Act, and that Act and this Act may be with the requirements of this section ho mali, hoe persons entitled to make the application fails after Boats) Acts, 1883 and 1897. sited together as the Merchant Shipping (Fishing each default, incur a penalty - not exceeding five request by the Board of Trade to do so, may from pounds.

time to time make, rescind, and vary such regula

crew.

schedule to this Act are hereby repealed to the ex. tions respecting the conveyance of fish from Customs Consolidation Act, 1876 [39 & 40 Vict. c.

tent mentioned in the third column of the said trawlers to vessels engaged in collecting and 36]:

schedule. carrying fish to ports, as may appear to the Board

Be it therefore enacted, &c. : to be expedient for the purpose of preventing loss

2. Constable on duty to be entitled to vote at any pollof life, or danger to life or limb.

1. Amendment of s. 179 of Customs Consolidation under this section shall be laid for thirty days the said section, and shall be taken and read as discharge of his duty so as to prevent him voting at (2.) All regulations made by the Board of Trade Act, 1876.] The words following shall be added to ing station.) Where a constable is or is likely to be,

on the day of any election, sent or employed in the and if either House within that period resolves that no person shall be liable to conviction under otherwise be entitled by law to vote, the following that the whole or any part of any such regulations this section unless there shall be reasonable cause

enactments shall have effect:ought not to be in force, the same shall not have to believe that such person was concerned in, or

(1.) Such constable may, at any time within any force, without prejudice, nevertheless, to the privy to, the illegal act or thing proved to have

seven days before the election, apply to the making of any other regulation in its place. Subbeen committed."

chief constable for a certificate, and the chief ject to any such resolution, all regulations so made 2. Short title.] This Act may be cited as the constable shall thereupon give a certificate shall come into force at the expiration of the Customs Consolidation Act, 1876, Amendment Act, under his hand, stating the name of the conthirty days aforesaid. 1887.

stable, his number in the police force, his (3.) All regulations made by the Board of Trade

CAP. VIII.

number and description on the register of under this section shall, whilst in force, bave effect An Act to amend the Incumbents of Benefices

voters, and the fact that he is so eent or emas if they were enacted in this Act.

ployed; Loans Extension Act, 1886. (4) If any person to whom any regulation

(2.) The presiding officer at any polling booth or under this section for the time being applies makes

[23rd May 1887.

station shall, on production by such constable default in compliance therewith he shall, for each Whereas it is expedient to amend the Incum

of the said certificate, allow him to vote at that default, incur a penalty not exceeding ten pounds. bents of Benefices Loans Extension Act, 1886: De it therefore enacted, &c. :

booth or station, and shall forth with cancel the 11. Fees payable on engagements and discharges.]

said certificate, and deal with the same in like The Board of Trade may from time to time pre

1. Short title.] This Act may be cited for all manner as the counterfoils of voting papers are scribe the fees to be payable upon engagements purposes as the Incumbents of Benefices Loans directed by law to be dealt with ; or discharges of members of the crews of fisbing

Extension Act, 1886, Amendment Act, 1887; and (3.) No such constable shall, under this section, boats when effected before the superintendent of a

this Act and the Incumbents of Benefices Loans be entitled to vote at any election at which he mercantile marine office ; and the superintendents, Extension Act, 1886 (herein-after referred to as would not, but for this section, be entitled to their deputies, clerks, and servants may refuse to the principal Act), may be cited together as the vote, nor more than once in any election, and proceed with any such engagement or discharge Incumbents of Benefices Loans Extension Acts, if he so votes, or attempts to vote, he shall be unless the fee payable thereon has first been paid. 1886-87.

subject to all the penalties imposed by law on All fees so paid shall be carried to the credit of the 2. Amendment of 49 g 50 Vict. c. 34, s. 1.] In

a person personating or attempting to per. Mercantile Marine Fund. section one of the principal Act the words" by

sonate a voter at such election;

(4.) In this section12. Power to hold inquiries in cases of loss of life extending such term for any period not exceeding

(a.) “Constable” includes any person befrom boats of fishing vessels.] (1.) Whenever loss of twenty years from the yearly period next before life arises by reason of any casualty happening to the date of the resolution to be passed in respect

longing to a police force; or on board any boat belonging to a fishing vessel, of such benefice, to be accompanied by a corres

(6.) “Chief constable” includes an assistant the Board of Trade may, if they think fit, cause an ponding reduction of the amount of the annual

chief constable, a commissioner or assistinquiry to be made or formal investigation to be instalment of principal and interest,” shall be

ant commissioner of police, a head con. held respecting the casualty, and all the provisions read and have effect as if the following words had stable, and any other person for the time of the Merchant Shipping Acts, and of the Ship- been inserted in lieu thereof; that is to say, " by

being in command of a police force, or ping Casualties Investigations Act, 1879 [42 & 43 extending such term for any period not exceeding

acting in that capacity;

(c.) “Register of voters has the same Vict. c. 72], shall apply to any such inquiry or in- twenty years, so that by such extension the vestigation, as if it had been made or held under amount of the annual instalments payable in

meaning as in the Ballot Act, 1872 [35 &

36 Vict. c. 33]. the eighth part of the Merchant Shipping Act, respect of the loan shall be reduced as from the 1854 [17 & 18 Vict. c. 104].

day of the annual payment due next before the 3. Registration in case of temporary absence of police (2.) This section shall extend to Scotland. date of the resolution to be passed in respect of officer on duty.] A person otherwise entitled to be 13. Extent of Act. This Act shall not, except granted notwithstanding the original term may respect of the occupation of a dwelling-house shall

such benefice"; and such extension may be registered us a voter at parliamentary elections in as expressly provided, extend to Scotland.

have been before extended. Provided that the be deemed an inhabitant occupier thereof as tenant

whole term of the two extensions shall not exceed notwithstanding his temporary absence therefrom CAP. V.

in any case twenty years. And in the case of any in the execution of duty as a police officer during An Act to amend the law respecting the

extension of the time for the payment of instal a part of the qualifying period, not exceeding four Customs Duties of the Isle of Man.

ments the term of years for which the possession consecutive months.

of the benefice are mortgaged shall be enlarged to
[28th April 1887.
the like extent.

4. Amendment of section 9 of 19 & 20 Vict. c. 2.]

Section nine of the Act, nineteen and twenty Vic.

CAP. IX.
CAP, VI.

toria, chapter two, shall be read and construed as An Act to remove the Disabilities of the Police if for the word "therein," were substituted the An Act to amend the Supreme Court of Judica to vote at Parliamentary Elections.

words“ in certain elections of members to serve in ture Act (Ireland), 1877. [23rd May 1887.

[23rd May 1887.

Parliament."
Whereas it is inexpedient that any person other-

5. Saving as to section 8 of 17 & 18 Vict. e. 102.] CAP. VII.

wise entitled to be registered as a voter should be Provided always, that this Act shall not operate to An Act to amend the Customs Consolidation incapacitated to yote at parliamentary elections by Corrupt Practices Prevention Act, 1854, to any

extend the benefit of the eighth section of the Act, 1876.

[23rd May 1887. reason of his being employed in or in connexion person becoming entitled to vote by virtue of this

with the police. Whereas it is right and expedient that the

Act. proviso herein-after contained should be added to

Be it therefore enacted, &c. : the one hundred and seventy-ninth section of the

6. Short title.] This Act may be cited as the 1. Repeal.] The enactments mentioned in the Police Disabilities Removal Act, 1887.

SCHEDULE.

Session and Chapter.

Title.

Extent of Repeal.

10 Geo. 4, c. 44.

[ocr errors]

2 & 3 Vict. c. 93.

PART I.-ENGLAND AND WALES. An Act to improving the Police in and near Section eighteen, the words “shall, during the time that he shall continue in any such the Metropolis.

" office or within six calendar months after he shall have quitted the same, be capable " of giving his vote for the election of a member for the counties of Middlesex,

Surrey, Hertford, Essex, or Kent, or for any city or borough within the Metropolitan

“ Police District, nor."
An Act for the establishment of County and Section nine, " be capable of giving his vote for the election of a member to serve in

District Constables by the authority of " Parliament for the county in which he is so appointed, or for any county adjoining
Justices of the Peace.

"thereto, or for any city or borough within any of the said counties, nor shall any

“such constable." An Act for regulating the Police in the City Section eight, “ be capable of giving his vote for the election of a member to serve in

“ Parliament for the city of London, or for the counties of Middlesex, Surrey,

Hertford, Essex, or Kent, or for any city or borough within the Metropolitan “ Police District, nor shall."

2 & 3 Vict. c. xciv.

(Private.)

of London.

Sept. 10, 1887.

[blocks in formation]

ion and Chapter.

Title.

Extent of Repeal.

: 20 Vict, c. 2.

An Act to amend the Acts relating to the Section nine, the words " or voting in certain elections of members to serve in
Metropolitan Police.

“ Parliament.

20 Vict. c. 69.

An Act to render more effectual the Police in

Counties and Boroughs in England and
Wales.

24 Vict. c. 135. An Act for the employment of the Metro

politan Police Force in Her Majesty's
Yards and Military Stations.

Section nine, the words " or for the election of a member to serve in Parliament for such

borough, or any county in or to which such borough is situate either wholly or in

part or adjoins, or for any borough within such county." Section five, the words, “be capable of giving his vote for the election of a member to

serve in Parliament for any county, or division of a county, or city, borough, or place in which, or in any part of which, he may be authorised to act under the provisions herein contained, or."

(0

21 Vict. c. 72.

Part II.-SCOTLAND. An Act to render more effectual the Police Section seventeen, the words "be capable of giving his vote for the election of a in Counties and Burghs in Scotland.

“member to serve in Parliament for the county in which he is so appointed, or in

any part thereof, or for any county adjoining thereunto, or for any Royal or Parliamentary borough or town within any of the said counties, nor shall any such “constable."

1

-

CAP. X.

yond the seas, the other holders or holder may, to India Four per Cent. Stock in force at the time et to enable His Royal Highness the Duke with the consent of a judge of the High Court of of the passing of this Act, or which may hereafter Connaught to return to England for a

Justice in England and Ireland, or in Scotland of be made in pursuance of the Act of the thirtyited time for the purpose of being present suance of this section such stock or any part nine, shall, unless it be legally revoked or become

a judge of the Court of Session, exchange in pur- fourth and thirty-fifth Victoria, chapter twentythe celebration of Her Majesty's Jubilee thereof for India Three and a half per cent. void, extend and apply to India Three and a half hout thereby resigning his command in Stock; and such consents having been obtained, per Cent. Stock as if the Stock mentioned in such nbay.

[23rd May 1887. holders shall not be liable for any loss resulting request were therein described as India Three and

from any exchange in pursuance of this section. a half per Cent. Stock. CAP. XI.

Subject to rules of court, any jurisdiction given ct for giving facilities for the converby this Act to a judge of the High Court of Jus- ing in name of infant or of person of unsound mind. ]

8. Power to exchange stock up to £1,000 value standof India Four per Cent. Stock into India

tice shall be exercised by a judge of the Chancery Where the holder of India Four per Cent. Stock to

Division. ee and a half per Cent. Stock, and for The Bank shall not be bound to inquire as to

the amount of one thousand pounds nominal value or purposes relating thereto. whether any such consent as aforesaid is given to

or less is an infant or a person of unsound mind, and [23rd May 1887. any exchange, nor be responsible in the event of

no steps are taken on or before the first day of July

one thousand eight hundred and eighty-seven for ceas, in accordance with the conditions any consent not having been given.

the exchange of such stock for India Three and a which India Four per Cent. Stock has been 3. Powers of investment.] A power, whether half per Cent. Stock, such exchange shall be made, the Secretary of State in Council of India subject or not to any restrictions or conditions, to notwithstanding that no consent may have been wer to give notice of his intention to redeem invest in India Four per Cent. Stock shall extend given by his guardian or guardians, or by the ock at par on the tenth day of October one to authorise an investment, subject to the same committee of his estate or curator bonis (as the nd eight hundred and eighty-eight: conditions and restrictions (if any), in India Three case may be). For the purpose of effecting such whereas the said Secretary of State has and a half per Cent. Stock.

exchange the Bank shall, by the direction of the to bolders of India Four per Cent. Stock,

Secretary of State, cancel in their books as from lange for such stock and in lieu of repay

4. Stock taken in exchange to be held subject to same the first day of July one thousand eight hundred 1 cash, a like amount of India Three and a provisions as former stock. ].. Where stock is ex. and eighty-seven the amount to be exchanged of r Cent. Stock, bearing interest from the changed under this Act, the stock taken in ex.

India Four per Cent. Stock standing in the name y of July one thousand eight hundred and change, and the interest thereon, shall be subject of any such holder, and shall inscribe in their books seven, together with the payment on the to the same trusts, charges, rights, distringas, and in the name of such holder the amount of India ay of July one thousand eight hundred and restrai nts as affect the stock cancelled on the ex. Three and a half per Cent. Stock to be given in seven of one pound twelve shillings and change, and the interest thereon respectively. exchange for the India Four per Cent. Stock so e per cent. on the amount of stock exi, to be treated as interest so as to make 5. Powers of attorney for sale and transfer of India cancelled. The Secretary of State may provide as

to the evidence of title, unsoundness of mind, or mequal to interest thereon at the rate of half per cent. Stock.] Every power of attorney in other matter which the Bank may require. A unds per cent. per annum to the tenth day of

force for the sale and transfer of any India Four direction from the Secretary of State shall be a one thousand eight hundred and eighty- per Cent. Stock shall, unless it be legally revoked sufficient authority for anything done by the Bank

or become void, remain in force for the purpose of in pursuance of such direction for the purposes of therefore enacted, &c. :

this section. enabling the attorney or attorneys therein named ort title.) This Act may be cited as the or referred to to receive and give receipts for the

9. Definitions.] In this Act,ion of India Stock Act, 1887.

money which will become payable for the redemp "The Secretary of State means the Secretary tion of any principal sum of such India Four per

of State in Council of India. wer of holders, trustees, gc., in relation to exchange Cent. Stock, and to sell and transfer any India “The Bank” means the Governor and Company Four per Cent. Stock for India Three and a half Three and a half per Cent. Stock that may be of the Bank of England, or the Governor Stock.]

Where any India Four per Cent accepted in exchange for such India Four per and Company of the Bank of Ireland, as standing in the name of any person, such Cent. Stock, or into which such India Four per the case may be, and includes their suc. (in this section referred to as the holder) Cent. Stock may be converted, and to receive the th the consent of the Secretary of State, consideration money and give receipts for the “Person ” includes a body of persons, corporate e such stock or any part thereof for India same.

or unincorporate. nd a half per Cent. Stock: Provided that le consent of any person other than the

6. Powers of attorney for receipt of dividends on is required for a change of investment by and a half per Cent. Stock.] Every power of attorney An Act to amend the Bishopric of Truro Act, India Four per Cent. Stock to apply to India Three

CAP. XII. der, such consent shall be required for the of an exchange in pursuance of this secin force for the receipt of dividends on any India

1876, and the Truro Chapter Act, 1878. id when the holder is a trustee and has voked or become void, remain in force for the Four per Cent. Stock shall, unless it be legally re

[5th July 1887. er under the terms of his trust to vary purpose of enabling the attorney or attorneys ints, the consent either of any person therein named or referred to to receive the divi.

CAP. XIII. d in the stock, or when any such person dends to accrue on India Three and a half per An Act to extend, in certain cases, the proant or a person of unsound mind the coniis guardian or guardians or of the com

Cent. Stock, and also to receive the said payment f his estate or curator bonis (as the case of one pound twelve shillings and sixpence per

visions of the Superannuation Act, 1859, and or the consent of a judge of the High become payable on the sixth day of July one cent. on India Four per Cent. Stock which will

to extend and otherwise amend the pro

visions of the Colonial Governors (Pensions) Justice in England and Ireland, or in thousand eight hundred and eighty-seven.

Acts, 1865 and 1872. [5th July 1887. a judge of the Court of Session, shall be for the purpose of an exchange in pur. 7. Requests for post dividend warrants in respect of

Be it enacted, &c. : f this section; and when the holder in a India Four per Cent. Stock to apply to India Three 1. Short title and construction.] This Act inay be ount is an infant, or a person of unsound and a half per cent. Stock.] Every request for the cited as the Pensions (Colonial Service) Act, 1887, is under any other disability, or is be transmission of dividend warrants by post relating and shall be construed as one with the Superan

cessors.

Act, and also under section twelve of the Super - in weight by more than thirty-five per centum, he agreement with the said commissioners for the

nuation Act, 1859, and with the Colonial Governors enactment relating to salaries and pensions shall be sale when the same has cooled after such treatment, (Pensions) Acts, 1865 and 1872. construed accordingly.

and roll tobacco in such custody or possession, 2. Application of Superannuation Acts to Colonial In this Act "pension " includes superannuation which is treated in the course of manufacture by allowance.

pressing merely, shall be deemed fit for sale immecivil service. 7 Where a person who has been

diately upon being put in the press. employed in any office in the permanent civil ser

CAP. XIV. vice of a colony has been employed also in some

PART II. Imperial civil capacity, his service in the said office An Act to apply the sum of thirteen million shall, for the purposes of the Superannuation Act, six hundred and seventy-five thousand rix

STAMPS. 1859 [22 Vict. c. 26], and the Colonial Governors hundred and fifty-nine pounds out of the (Pensions) Acts, 1865 and 1872 [28 & 29 Vict. c. Consolidated Fund to the service of the year the premium or consideration for any sea insurance

5. Reduction of duty on certain sea policies.] Where 113, 35 & 36 Vict. c. 29), and the Acts amending ending on the thirty-first day of March one the said Acts, be deemed to be service in the per thousand eight hundred and eighty-eight.

does not exceed the rate of two shillings and sixmanent civil service of the State, and the said office

[5th July 1887. pence per centum of the sum insured by the policy, shall be deemed to be an office in a public depart

the stamp duty upon such policy shall be one ment, and the said person shall, subject as

CAP. XV.

penny only. herein-after provided, be qualified to receive a An Act to grant certain Duties of Customs and

6. Limitation of time for stamping foreign sea pension accordingly. Provided

The period within which a policy of sea that the Commissioners of Her Inland Revenue, to alter other duties, and to policies.]

insurance made or executed out of the United Majesty's Treasury shall determine the portion of

amend the laws relating to Inland Revenne.

Kingdom may be stamped on payment of the duty every such pension which shall be paid from the

[5th July 1887. only, under section one hundred and seventeen of Consolidated Fund of the United Kingdom or Be it enacted, &c. :

the Stamp Act, 1870 [33 & 34 Vict. c. 97], as moneys voted by Parliament, but no payment shall be made therefrom in respect of any employ- Customs and Inland Revenue Act, 1887.

1. Short title.] This Act may be cited as the Inland Revenue Act, 1881 [44 & 45 Vict. c. 12), is

amended by section forty-four of the Customs and ment in the permanent civil service of a colony.

hereby reduced to ten days. The expression “Imperial civil capacity” in this

PART I. section means the permanent civil service of the

7. Duties on transfers of debenture stock or county State, and also the administration of the govern

CUSTOMS AND EXCISE.

stock and on stock certificates to bearer.] In lieu of ment of a colony within the meaning of the

the duties now payable on a transfer, otherwise Colonial Governors (Pensions) Act, 1865.

2. Import duties on tea.] The duties of Customs than on mortgage, of any debenture stock or

now chargeable upon tea shall continue to be funded debt of any company or corporation, or 3. Pri vision as to pensions under 28 f. 29 Vict. c. 113, levied and charged, on and after the first day of any county stock, there shall be charged the duties and 35 & 36 Vict. c. 29.--A person shall not receive August one thousand eight hundred and eighty: herein-after mentioned or referred to; (that is to by way of pevsion, under the Colonial Governors seven until the first day of August one thousand say.) (Pensions) · Acts, 1865 and 1872, an amount eight hundred and eighty-eight, on the importa Where the transfer is on sale, the same ad which, together with any pension for service in tion thereof into Great Britain or Ireland ; (That is valorem duties as are charged by the Stamp the permanent civil service of the State or of a to say,)

Act, 1870 (33 & 34 Vict. c. 97], upon a concolony, exceeds the sum of one thousand pounds a

Tea, the pound

Sixpence.

veyance or transfer on sale or other property year, or two-thirds of the salary and emoluments

3. Duties and drawback on tobacco.] In lieu of the by relation to the amount or value of the conof his office in that service, whichever is greater. duties of Customs now payable on tobacco there sideration for the sale ; But his pension under the said Acts shall not be shall, on and after the twenty-first day of May one

Where the transfer is of any other kind than on reduced by reason of his pension in respect of the thousand eight hundred and eighty-seven, be levied sale or mortgage, ten shillings; said service being an emolument within the mean

and charged upon tobacco imported into Great and in lieu of the duties now payable under section ing of section seven of the Colonial Governors Britain or Ireland the duties following; (that is to forty-six of the Customs and Inland Revenue Act, (Pensions) Act, 1865. say,)

1881 [44 & 45 Vict. c. 12], upon every “Stock Tobacco manufactured, viz. :

£ s. d. 4. Mode of computing superannuation allowance to

Certificate to Bearer" there shall be charged upon Segars

the lb. O be granted in certain cases.-Any pension to be

5 0

every such certificate a stamp duty of an amountequal granted in pursuance of section ten of the Colonial

Cavendish or Negrohead the lb. 0 4 6 to three times the amount of the ad valorem stamp

Cavendish or Negrohead Governors (Pensions) Act, 1865, as amended by

duty which would be chargeable on a deed trans

manufactured in bond, the lb. 0 4 0 this Act, to a person who has administered the

ferring the stock specified in the certificate if the

Other manufactured togovernment of any colony or colonies shall be

consideration for the transfer were the nominal bacco

the lb. 0 4 0 computed, according to the provisions of the Super

value of such stock.

Snuff containing annuation Act, 1859, on the salary and emoluments

than 13 lbs. of moisture of his office in the permanent civil service of the

8. Duty as composition for stamp duties.] (1.) By State or of a colony, and not on the salary received

in every 100 lbs. weight

way of composition for certain stamp duties there

thereof. by him in respect of the administration of the

the lb. O 3 9 shall be charged upon the aggregate amount said government.

Snuff not containing more

appearing on every half-yearly account delivered than 13 lbs. of moisture

to the Commissioners of Inland Revenue as herein. 5. Application of 28 & 29 Vict. c. 113 and 35 g. 36 in every 100 lbs. weight

after mentioned for every full sum of one hundred Vict. c. 29 to High Commissioner in Cyprus.] thereof

the lb. 0 4 6 pounds and any fractional part of one hundred Whereas by the Colonial Governors (Pensions) Tobacco unmanufactured, viz:

pounds of such amount the duty of sixpence. Acts, 1865 and 1872, provision is made for retiring Containing 10 lbs.

(2.) The duty shall be a stamp duty, and shall pensions to persons who have administered the

of moisture in

be under the care and management of the said government of any of Her Majesty's Colonies, and every 100 lbs. weight

commissioners, who by themselves and their it is expedient to extend the said Acts to Her thereof

the lb. 0 3 2 officers shall have the same powers and anthorities Majesty's High Commissioner in Cyprus: Be it Containing less than 10

for the collection, recovery, and management therefore enacted as follows:

lbs. of moisture in every

thereof as are vested in them for the collection, A pension may be granted in pursuance and 100 lbs. weight thereof . the lb. 0 3 6

recovery,

and management of any stamp duties, and subject to the provisions of the Colonial Gover And in lieu of the drawback now allowable on shall have all other powers and authorities requisite nors (Pension:) Acts, 1865 and 1872, as amended by tobacco exported from Great Britain or Ireland, or

for such purposes. this or any other Act, to a person who has, either deposited in a bonded or Queen's warehouse as the before or after the passing of this Act, administered the government of Cyprus as Her Majesty's first day of May one thousand eight hundred and (1) Any company or corporation may enter into a case may be, there shall, on and after the thirty; | tions, and county justices with a view to compound.]

9. Accounts to be delivered by companies, corpora, if Cyprus were a colony within the meaning there. shillings and threepence named in section one of commissioners in their discretion think proper, for of, and were within Her Majesty's dominions. the Manufactured Tobacco Act, 1863 [26 & 27 Vict. 6. Definition of permanent civil service of a colony.] c. 7].

the delivery of an account shewing the nominal

amount of all the shares, stock, and funded debt For the purposes of this Act a person shall be 4. Restriction of amount of moisture in tobacco.] of such company or corporation, or the amount deemed to be employed in the permanent civil

If any manufacturer of tobacco shall have in his thereof in respect of which payment has been service of a colony if he holds any such permanent custody or possession any tobacco (except tobacco made, if the whole sums payable in respect office in the service of Her Majesty in the govern.

which must undergo some process of treatment or thereof have not been paid ; and after such agreement of any colony as qualifies him to receive a manufacture before it is fit for sale), or if any

ment has been entered into the account shall be pension out of the revenues of such colony. dealer in or retailer of tobacco shall have in his immediately delivered to the said commissioners, 7. Provision against double pensions.] A person

custody or possession any tobacco, and such and a like account shall be delivered half-yearly tobacco shall in either case on being dried at a

in each year. Gwernors (Pensions) Acts, 1865 and 1872, or this temperatby et ab temheitiro del mometer e decreased parts, or division of a county may enter for the

(2) The justices of any county, liberty, riding, annuation Act, 1859. 8. Explanation of Terms.] The expressions “per- the tobacco shall be forfeited. shall incur an excise penalty of fifty pounds and delivery of an

account shewing the nominal mavent civil service of the State,

amount of all the "county stock," or the amount civil service of Her Majesty," and

permanent Roll tobacco or cut tobacco in the custody or thereof in respect of which payment has been

permanent possession of a manufacturer of tobacco which is made, if the whole sums payable in respect of such have the same meaning, and this Act and ang hot-pressing, or stoeing, mahalla fera emeaking for ment has been entered into the account shall be

more

or

more

1

sum

liately delivered to the said commissioners,
like account shall be delivered half-yearly soon as any account has been delivered, and pay-

15. Exemption in consideration of composition.] So the assessors for the said duties, and, in lieu 1 year.

of the poundage by law granted to be diThe agreement shall specify the officer of the transfers of any shares, stock, or funded debt, or

ment of the duty hereby imposed has been made, vided between the assessors and the colny, corporation, or county justices, whether county stock included in such account, and also

lectors in regard to such duties, there shall try, treasurer, accountant, or other officer, any share warrants or stock certificates relating to

be paid a poundage of three halfpence to hom the accounts are to be delivered, and such shares, stock, or funded debt, or county stock,

the collectors thereof. fficer is hereinafter referred to by the terra

(2) The sum charged as the annual value of any shall be exempt from stamp duty. untable officer."

property in the assessment of income tax Contents and forms of account.] 16. Power to compounding company, &c., to require

thereon for the year which commenced on Every account be a full and true account of all shares, Where an agreement for composition under this additional payments on registration of transfer, &c.]

the sixth day of April one thousand eight

hundred and eighty-six, and the and funded debt, or county stock existing Act has been entered into by any company or

charged as the annual value of every time of the delivery of the account, and of corporation or county justices, such company or

inhabited house in the assessment made lount thereof in respect of which payment corporation or county justices shall have power,

thereon for the same year as respects en made, if the whole sums payable in in addition to any fee exigible upon registration of

England, and as respects Scotland for the ; thereof have not been paid, and shall be any transfer of shares, stock, or funded debt, or

year which commenced on the twenty-fifth n such form and shall contain all such par. county stock, as the case may be, or upon issue

day of May one thousand eight hundred s as the said commissioners shall require; of any share warrant, or stock certificatē relating

and eighty-six, shall be taken as the annual he accountable officer is herebymade thereto, to require payment of an amount not

value of such property, or of such inhabited able for the delivery to the said com exceeding the amount of stamp duty which would

house, for the assessment and charge thereon lers of such full and true account as afore. have been chargeable upon the transfer or share

of the duties of income tax hereby granted warrant or stock certificate if no such agreement

or of the duties on inhabited houses, to all l'ime for delivery of accounts and payment of had been entered into.

intents and purposes as if such sum had (1) The accounts to be delivered to the

been estimated to be the annual value, in mmissioners half yearly shall be delivered

conformity with the provisions in that within seven days before the first day of

PART III.

behalf contained in the Acts relating to ry and the first day of August in each year,

INCOME TAX.

income tax and the duties on inhabited duty hereby imposed shall be paid upon

houses respectively; 17. Grant of duties of income tax.] There shall ivery of the account, and if the same be not be charged, collected, and paid for the year which

(3) The Commissioners executing the said Acts aid it shall be a debt due to her Majesty commenced on the sixth day of April one thousand

shall, for each place within their district, le company, corporation, or county justices eight hundred and eighty-seven in respect of all

cause duplicates of the assessments to be se behalf the account shall have been de- property, profits, and gaius mentioned or de

made out and delivered to the collectors,

together with the warrants for collecting There the first account under this Act shall and seventeenth years of Her Majesty's reign, scribed as chargeable, in the Act of the sixteenth

the same. vered by any company, corporation, or chapter thirty-four, the following duties of income

21. Provisions of Income Tax Acts to apply to duties justices at any time between the said two tax; (that is to say,)

to be granted for succeeding year.] In order to insure arly days, such account shall be charged 1 amount of duty proportionate to the

For every twenty shillings of the annual value the collection in due time of any duties of income between the date of the delivery of the

or amount of property, profits, and gains tax which may be granted for the year com: and the first succeding half-yearly day.

chargeable under Schedules (A }, (C.), °(D.), mencing on the sixth day of April one thousand or (E.), of the said Act, the duty of seven

eight hundred and eighty-eight all such provisions enalty for not delivering account and paying

pence.

contained in any Act relating to the duties of

income tax as are in force on the fifth day of April In the case of wilful neglect to deliver such

And for every twenty shillings of the annual int as is hereby required to be delivered, or value of the occupation of lande, tenements,

one thousand eight hundred and eighty-eight shall ihe duty in conformity with this Act, the hereditaments, and heritages chargeable under have full force and effect with respect to the

duties of income tax which may be so granted in y or corporation or county justices shall be

Schedule (B.) of the said Actpay to Her Majesty a sum equal to ten

In England, the duty of threepence half-actually granted and the said provisions had been

the same manner as if the said duties had been per centum upon the amount of duty

penny. and a like penalty for every month after In Scotland and Ireland respectively, the applied thereto by an Act of Parliament passed on

that day. ; month during which such" neglect shall

duty of twopence halfpenny.
18. Farmer may elect to be charged under Schedule

CAP. XVI. 'orision for case of certain companies.] (1)

D.] It shall be lawful for any person occupying An Act to amend the law respecting the National ase of any company or corporation formed lande for the purpoees of husbandry only to elect

Debt and the charge thereof on the Consolihe United Kingdom, and having registers to be assessed to the duties of income tax charge.

dated Fund, and to make further provision a which shares, stock, or funded debt may able under Schedule D., and in accordance with

respecting Local Loans. [12th July 1887. ered, the shares, stock, or funded debt of the rules of that schedule, in lieu of assessment

to the duties under Schedule B. mpany or corporation shall not for the of the account under this Act include the The election of such person shall be signified by

CAP. XVII. tock, or funded debt for the time being notice in writing delivered personally or sent by An Act to amend the Metropolis Management d abroad. post in a registered letter to the surveyor of taxes

Acts,

[12th July 1887. the case of any Colonial or foreign for the district within two calendar months after

1. Interpretation. or corporation having registers in the the commencement of the year of assessment;

2. Construction of Act. Kingdom in which shares, stock, or funded and from and after the receipt of such notice the registered, the shares, 'stock, or funded charge upon him to the duties of income tax for

3. Short title of 29 Vict. c. 31. the time being registered in the United such year shall be under Schedule D., and the shall for the purposes of the account profits or gains arising to him from the occupation

BATTERSEA. s Act be regarded as constituting all the of the lands shall for all purposes be deemed to be

4. Separation of Battersea from the Wandsworth Sock, or funded debt of the company or profits or gains of a trade chargeable under that schedule.

district. endment of law as to existing modes of all such provisions contained in any Act relating Metropolitan Board of Works.

19. Application of provisions of Income Tux Acts.] 5. Battersea Vestry to elect one member of nin certain cases.] (1) The provisions as to on contained in section fifty-three of the to income tax as were in force on the fifth day of

6. Wandsworth District Board to elect two members venue Act, 1880, shall not apply to any April one thousand eight hundred and eighty. stock, corporation stock, municipal seven shall have full force and effect with respect of the Metropolitan Board of Works,

7. Election, &c., of such members. funded debt, by whatever name known, to the duties of income tax granted by this Act, so s issued after the passing of this Act by far as the same shall be consistent with the pro

8. Byelaws, &c., in Battersea. il of any city or municipal borough. visions of this Act.

9. Property, claims, &c., of district board appor. provisions as to composition contained 20. Assessment of income tax under Schedules (A.) | tioned. is three and four of the Metropolitan and (B.) and of the inhabited house duties for the year

10. As to parochial officers. Works (Loans) Act, 1870 (33 & 34 Vict. 1887–8.]. With respect to the assessment of the 1 section fifty-four of the Inland Revenue duties of income tax hereby granted urder Sche 11. Arbitration in case of difference. [43 & 44 Vict. c. 20), shall not apply to dules (A.) and (B.) in respect of property elsewhere tan Consolidated Stock and Metropolitan than in the metropolis as defined by the Valu.

WESTMINSTER. issued or granted after the first day of ation (Metropolis) Act, 1869 (32 & 33 Vict. c. 67.]

12. Dissolution of district board of Westminster ne thousand eight hundred and eighty- and of the duties on inhabited houses elsewhere i by way of composition for stamp duties than in the said metropolis, for the year com and incorporation of united vestry. usfers thereof the Metropolitan Board of mencing, as respects England, on the sixth day of 13. Property, claims, fc., of Westminster Board to all deliver to the said Commissioners April, and, as respects Scotland, on the twenty: vest in the vestry. accounts, in conformity with this Act, fourth day of May, one thousand eight hundred

14. Byelaws, fc., in Westminster. [etropolitan Consolidated Stock and and eighty-seven, the following provisions shall an Annuities issued or granted after have effect:

15. A8 to contracts, &c., and actions of Westminster (1) The inspectors or surveyors of taxes shall be Board prior to passing of Act.

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