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

CAP. I.

An Act to apply certain sums out of the Consolidated Fund to the service of the years ending on the thirty-first day of March one thousand eight hundred and eighty- seven and o_ne thousand eight hundred and eightyeight. [29th March 1887.

CAP. II. An Act_to_provide, during twelve months, for the Disciphne and Regulation of the Army. [28th April 1887.

CAP. III.

An Act to amend the Acts relating to County Courts so far as regards the payment of eartain expenses connected with County Courts.

[28th April 1887.

Whereas doubts have arisen with respect to the construction of certain provisions of the County Courts Act, 1856 [19 & 20 Vict. c. 108], and the bounty Courts Act, 1866 [29 & 30 Vict. c. 14], with respect to the payment of the expenses of oflicers and_other expenses connected with county courts, and it is expedient to remove such doubts;

Be it therefore enacted, &c. :

1. Short title] This Act may be cited as the County Courts (Expenses) Act, 1887.

2. Amendment of s. S2 of 19 4- 20 Vict. c. 108, and of M 14 vf 29 Vict. c. 14.] Where in section eightytwo of the County Courts Act, 1856, or in section fflurteen of the County Courts Act, 1866, the words

and in the_ courts m which the plaints exceed the number pf six thousand the amount of salary shall 5° filed ’ 0ccu_r, the words “ and in any court in which the plamts shall at any time have exceeded ll! thousand the amount of salary shall be fixed from time to time " shall be read in lieu thereof.

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2. Tonnage of steam trawlera] For the purposes of the principal Act and this Act, in their application to steam trawlers, expressions referring to register tonnage shall be construed as referring to gross tonnage.

3. Power ta exempt fishing boatsfrom ss. 19, 21, of 46 4» 47 Vict. c. 41.] The Board of Trade may, in any cases in which they think fit, and subject to such conditions and requirements as in their opinion may be necessary, exempt owners and skippers of fishing boats from the provisions of iecttions nineteen and twenty-one of the principal

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4. Eztemion to sl.-ippmxv of certain p7'0t't8i0flJ of 46 5- 47 Vict. c. 41, relating to .|e1vnen.] The provisions relating to seamen contained in sections twentyfour, twenty-five, twenty-eight (sub-sections one, two, three, eight, and nine), thirty-three, thirtyfour, and thirty-five of the principal Act shall apply to ski pers in like manner and to the same extent as they apply to seamen, and skippers

"shall be entitled to the same rights and ipirivileges,

and be subject to the same duties, liab ties, and penalties, in all respects, as, by those enactments are conferred or imposed upon seamen :

Provided that any notice given by a skipper under section thirty-three of the principal Act shall be given to the owner of the boat or the owner‘s agent.

5. Provisions of 46 Q 47 Vict. c. 41, ss.-16, -17, to apply to disputes bstwem skippers and owners, and as to }7TOUi8i0flJ.] ( 1.) The provisions of sections forty-six and forty-seven of the principal Act relating to certain disputes shall apply to disputes between skippers and owners in like manner, and to the same extent, as they apply to disputes between skippers or owners and seamen; and shall also apply to any dispute respecting the cost, quantity, or quality of provisions supplied to the crew.

(2.) Any decision of a superintendent of a mercantile marine office under those sections or this section shall be enforced by any justice of the peace within whose jurisdiction the person or goods of anyone against whom the decision is given may be found, in the same manner as if such decision were an order made by justices in the exercise of their summary jurisdiction.

6. Accounts to be rendered by owner: to crews paid by sham] (1.) Where a skipper or any other member of the crew of a fishing boat is paid by a share in the catch, the owner of the fishing boat shall render to him a full and true account, in a form sanctioned by the Board of Trade, showing in detail the amounts for which the fish have been sold, and all deductions made from those amounts and chargeable in any respect to the men who are paid by share, either in respect of stores supplied to the fishing boat, or provisions furnished to the crew, or otherwise.

(2.) If any owner makes default in compliance with the requirements of this section he shall, for each default, incur a penalty not exceeding five pounds.

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7. Certificates of service to he issued to second hands until lst July, 1888.] (1.) Every person who has, before the first day of July one thousand eight hundred and eighty-eight, served as second hand on a trawler of twenty-five tons register tonnage and upwards, or on such other fishin boats as the Board of Trade may think have agorded the person sufficient experience, for a period amounting in all to not less than twelve months, shall be entitled to a certificate of service as second hand of a fishing boat.

(2.) Every such certificate shall apply in the same manner, and shall be subject to the same conditions, and shall contain the same particulars as certificates of service issued under section forty of the principal Act.

8. Na trawler about 25 tam to yo to ua without certificated second hand.] (1.) After the first day of July one thousand eight hundred and eightyeignt, a trawler of twenty -five tons register tonnage or upwards shall not go to sea from any port in the United Kingdom unless the second hand (as well as the skipper) thereof is the holder of a certificate of competency or service entitling him under the principal Act or this Act to act as second hand of the trawler.

(2 ) If any such trawler goes to sea contrary to this section the owner thereof shall incur for each such offence a penalty not exceeding twenty pounds.

(3.) Every person who, exceptincase of necessity,—

(a.) Having been engaged to serve as second hand of any such trawler, and not being the holder of a certificate entitling him under the principal Act to act as second hand of the trawler, serves as such second hand;

or,
Employs any person as second hand of any
such trawler without having ascertained that
he is the holder of a certificate entitling him
under the principal Act or this Act to act in
that capacity ;

shall for each such ofience incur a penalty not exceeding twenty pounds.

9. In case of absmra of skipper, second hand may be authorised to acl.] Where a skipper of_ a fishing boat is absent from his boat the superintendent of a mercantile marine oflice may, on the request of the owner of the boat, and on being satisfied that the absence is due to an imavoidable cause, authorise the second hand of the boat to act, _for a period not exceeding onomoiith, as the skipper of the boat during the skipper s absence.

10. Ra ulalions rtaptcting conveyance of fish fjrom trawlt'1'8.]7 (L) The Board of Trade, on tho apphcation of any owner or owners of a fleet of fishing vessels, or of any association of owners of_fishing vessels, or of any person or pc1‘8?Bl “"118 the charge or command of a fleet of fishing V6656“: °1' without such application if the person or b0d¥ °f persons entitled to make the apphcafwll 16115 BTW! request by the Board of Trade to do so. my from time to time make, rescind, and vary B11011 1‘°8“1“‘

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lions respecting the conveyance of fish from trawlers to vessels engaged in collecting and carrying fish to ports, as may appear to the Board to be expedient for the purpose of preventing loss of life, or danger to life or limb.

(2.) All regulations made by the Board of Trade under this section shall be laid for thirty days before both Houses of Parliament while in session, and if either House within that period resolves that the whole or any part of any such regulations ought not to be in force, the same shall not have any force, without prejudice, nevertheless, to the making of any other regulation in its place. Subject to any such resolution, all regulations so made shall come into force at the expiration of the thirty days aforesaid.

(3.) All regulations made by the Board of Trade under this section shall, whilst in force, have effect as if they were enacted in this Act.

(4 ) If any person to whom any regulation under this section for the time being ap lies makes default in compliance therewith he shall, for each default, incur a penalty not exceeding ten pounds.

ll. Fees payable on engagements and disehargen] The Board of Trade may from time to time prescribe the fees to be payable upon engagements or discharges of members of the crews of fishing boats when effected before the superintendent of a mercantile marine oflice ; and the superintendents, their deputies, clerks, and servants may refuse to proceed with any such engagement or discharge unless the fee payable thereon has first been paid. All fees so paid shall be carried to the credit of the Mercantile Marine Fund.

12. Pawn lo hold inquiries in mus of loss of life from boats nffishing 'vessels.:| (1.) Whenever loss of life arises by reason of any casualty happening to or on board any boat belonging to a fishing vessel, the Board of Trade may, if they think fit, cause an inciuiry to be made or formal investigation to be he d respecting the casualty, and all the provisions of the Merchant Shipping Acts, and of the Shipping Casualties Investigations Act, 1879 [42 & 43 Vict. c. 72], shall apply to any such inquiry or investigation, as if it had been made or held under the eighth part of the Merchant Shipping Act, 1854 [17 & 18 Vict. c. 104].

(2.) This section shall extend to Scotland.

13. Extent of Aet.] This Act shall not, except as expressly provided, extend to Scotland.

CAP. V.
An Act to amend the law respecting the
Customs Duties of the Isle of Man.
[28th April 1887.

CAP. VI. An Act to amend the Supreme Court of Judicature Act (Ireland), 1877. [23rd May 1887.

GAP. VII.

An Act to amend the Customs Consolidation
Act, 1876. [23rd May 1887.
Whereas it is right and expedient that the

proviso herein-after contained should be added to

the one hundred and seventy-ninth section of the

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Customs Consolidation Act, 1876 [39 & 40 Vict. c.

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1. Amemlmmt of s. 179 of Customs Comolzdatm Act, 1876.] The words following shall be added t the said section, and shall be taken and read

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part of the same, viz. :—“And provided also,
that no erson shall be liable to conviction unde

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this section unless there shall be reasonable caus

to believe that such person was concerned in, or
rivy to the illegal act or thing proved to have

Been committed."
2 Short mlo This Act ma be cited as th

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Customs Consolidation Act, 1876, Amendment Act,

1887.
CAP. VIII.
An Act to amend the Incumbents of Benefices
Loans Extension Act, 1886.
[23rd May 1887.
Whereas it is expedient to amend the Incum-
bents of Benefices Loans Extension Act, 1886:
Be it therefore enacted, &c. :

1. Abort ts'fle.] This Act may be cited for all urposes as the Incumbents of Benefices Loans glxtension Act, 1886, Amendment Act, 1887; and this Act and the Incumbents of Benefices Loans Extension Act, 1886 (herein-after referred to as the principal Act), may be cited together as the {ncumbents of Benefices Loans Extension Acts, 886-67.

2. Amendment of 49 & 50 Vict. 0. 34, s. 1.] In section one of the principal Act the words “by extending such term for any period not exceeding twenty years from the yearly period next before the date of the resolution to be passed in respect of such benefice, to be accompanied by a corresponding reduction of the amount of the annual instalment of principal and interest," shall be read and have efiect as if the following words had been inserted in lieu thereof; that is to say, “by extending such term for any period not exceeding twenty years, so that by such extension the amount of the annual instalments payable in respect of the loan shall be reduced as from the day of the annual payment due next before the date of the resolution to bepassed in respect of such beneflce " ; and such extension may be granted notwithstanding the original term may have been before extended. Provided that the whole term of the two extensions shall not exceed in any case twenty years. And in the case of any extension of the time for the payment of instal. ments the term of years for which the possession of the benefice are mortgaged shall be enlarged to the like extent.

CAP. IX.

An Act to removc the Disabilities of the Police
to vote at Parliamentary Elections.
[23rd May 1887.
Whereas it is inexpedient that any person other-
wise entitled to be registered as a voter should be
incapacitated to yote at parliamentary elections by
reason of his being employed in or in oonnexjgn
with the pohce.

Be it therefore enacted, &c. :
1. Ropeal.] The enactments mentioned in the

SCHEDULE.

schedule to this Act are hereby repealed to the axtent mentioned in the third column of tho said schedule.

2. Constable on duty to be entitled to cots at any poll

" ing station] Where a constable is or is likely tobe,

° on the day of any election, sent or employed in the

discharge of his duty so as to prevent him voting at

the polling booth or station at which he would

I otherwise be entitled by law to vote, the following

8 enactments shall have effect :—

(1.) Such constable may, at any time within seven days before the election, apply to the chief constable for a certificate, and the chief

c constable shall thereupon give a certificate

under his hand, stating the name of tho con

stable, his number in the police force, his

( number and description on the register of voters, and the fact that he is so sent or emplayed;

(2.) The presiding ofiloer at any polling booth or station shall, on production by such constable of the said certificate, allow him to vote at that booth or station, and shall forthwith cancel the

l said certificate, and deal with the same in like

i manner as the counterfoils of voting papers are

‘ directed by law to be dealt with ;

(3.) No such constable shall, underlthis section, be entitled to vote at any election at which he would not, but for this section, be entitled to vote, nor more than once in any election, and if he so votes, or attempts to vote, he shall be subject to all the penalties imposed by law on a person personating or attempting to personate a voter at such election;

(4.) In this section

(a.) “Constable” includes any person be

longing to a police force;

(b.) “ Chief constable ” includes an assistant chief constable, a commissioner or assistant commissioner of police, a head constable, and any other person for the time

- being in command of a police force, or

acting in that capacity ;

(0.) “ Register of voters " has the same meaning as in the Ballot Act, 1872 [35 & 36 Vict. c. 33].

3. Registration in can of temporary absence of polire 1 ofiirer on dut;/.] A person otherwise entitled to registered as a voter at parliamentary elections m respect of the occupation of a dwelling-house shall be deemed an inhabitant occupier thereof as tenant l notwithstanding his temporary absence therefrom ‘ in the execution of duty as a police officer during s. part of the qualifying period, not exceeding four consecutive months.

4. Amendment of section 9 of 19 gt 20 Vict. o. 2.] Section nine of the Act, nineteen and twenty Victoria, chapter two, shall be read and construed as if for the word “therein,” were substituted the words “ in certain elections of members to serve in Parliameut."

5. Saving as to section 8 of 17 4' 18 Vict. 0.102] Provided always, that this Act shall not _operate to extend the benefit of the eighth section of the Corrupt Practices Prevention Act, 1_8o4, to BB] person becoming entitled to vote by vlrtufl Of tbll Act.

6. Short titZ¢.] This Act may be cited as 1116 Police Disabilities Removal Act, 1887.

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Session and Chapter. Tlgle

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[ ' Extent of Repeal.

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An Act to improving the Police in and near

An Act for the establishment of Count and
District Con mm b 7 .
Justices of tlie Peisce. y the authority of

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“ Police District, uor."

“ such constable."

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Section eighteen, the words “ shall, during the time that he shall continue in any slwb “ oifice 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 1lIidd1@§8!. “ Surrey, Hertford, Essex, or Kent, or for any city or borough within the Metropohtau

5°°fi°n E5119, “ B9 capable of giving his vote for the election of a member to Be"? 1" 1: Parliament for the county in which he is so appointed, or for any county adj 0i!11l18 thereto, or for any city or borough within any of the said counties, nor shall any

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part or adjoins, or for any borough within such county.”

tion fiv_e, the words, “be capable of giving his vote for the election of a member to serve m Parliament for any county, or division of a county, or city, borough, or

of which, he may be authorised to act under the

“ provisions herein contained, or."

21 Vict. c. 72. An Act to render more efiectual the Police Section seventeen, the words “ be capable of giving his vote for the election of a

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“ constable.”

CAP. X. i yond the seas, the other holders or holder may, ft to enable His Royal Highness the Duke i with the consent of a judge of the High Court of Q h Justice in England and Ireland, or in Scotland of

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ct for giving facilities for the convep gy this Act to ajudge of the High Court of Jus.

ce_shall be exercised by a judge of the Chancery

. of India Four per Cent. Stock into India Division

ee and a half per Cent. Stock, and for

The Bank shall notbe bound to inquire as to

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a ii-ea in accordance with the conditions 8

ny exchange, nor be responsible in the event of ny consent not having been given.

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u . authorise an investment, subject to the same

uilfigm hundred and eighty-eight: conditions and restrictions (if any), in India Three ereas the said Secretary of State has and 3, half per cent, stock

to holders of India Four per Cent. Stock, ian e for such stock an in lieu of re a

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8 d icash, alike amount of India Three mfiiya provisions as formrr stark] “'here stock is exir Cent. Stock, bearing interest from the changed under this Act, the stock taken in ex,y of July one thousand eight hundred Bud change, and the interest thereon, shall be subject

Seven, together with the payment on the I W Of July one thousand eight hundred and I seven of one pound twelve shillings and ° 9 per cent. on the amount of stock ex

) the same trusts, charges, rights, distringas, and estraints as affect the stock cancelled on the exhauge , and the interest thereon respectively.

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or become void, remain in force for the purpose of

. i therefore enacted, &c. : enabling the attorney or attorneys therein named

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w" Qffi olden, trustees, go. , in relation to excloanya Four per Cent. Stock for India Tliru and a half

. Starla] Where any India Four per Cent {minding in the name of any person, such (in this section referred to as the holder) vth the consent of the Secretary of State, ,e such stock or any part thereof for India ad a half per Cent. Stock: Provided that ie consent of any person other than the lg required for a change of investment by . er, such consent shall be required for the of an exchangle in pursuance of this secid when the older is a trustee and has not under the terms_of his trust to vary ,nt_s, the consent either of any person id in the stock, or when any such person apt or a person of unsound mind the conlls guardian or guardians or of the com! his estate or curator bonis (as the case ,0! the consent of a judge of the High Justice in England and Ireland, or in B Judge of the Court of Session, shall be for_ the purpose of an exchange in purE th“‘_‘*°°l4l?l1; and when the holder in a cunt is an infant, or a person of unsound is under any other disability, or is be

or referred to to receive and give receipts for the money which will become payable for the redemption of any principal sum of such India Four per Cont. Stock, and to sell and transfer any India Three and a half per Cent. Stock that may be accepted in exchange for such India Four per Cent. Stock, or into which such India Four par Cent. Stock may be converted, and to receive the consideration money and give receipts for the same.

G. Powers of attornoy for receipt of (li'i'i'deiids on India Four per Omt. Stock to apply lo India 7/ireo and a half par Cent. Sim:/c.] Every power of attorney in force for the receipt of dividends on any India Four per Cent. Stock shall, unless it be legally revoked or become void, remain in force for the purpose of enabling the attorney or atmrneys therein named or referred to to receive the dividends to accrue on India Three and a half per Cent. Stock, and also to receive the said payment of one pound twelve shillings and sixpcnce per cent. on India Four per Cent. Stock which will become payable on the sixth day of July one thousand eight hundred and eighty-seven.

7. Requests for post divirlend warrants in respocl of India Four per Cent. Stock to apply to India Three and a lml/';m~ Cent. Stork] Every request for the

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transmission oi dividend warrants by post relating

in Colmties and Burghs in Scotland. member to serve in Parliament for the county in which he is so appointed, or in U 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

i to India Four per Cent. Stock in force at the time of the passing of this Act, or which may herealter be made in pursuance of the Act of the thirtyfourth and thirty-fifth Victoria, chapter twentynine, shall, unless it be legally revoked or become

i void, extend and apply to India Three and a half

i‘ per Cent. Stock as if the Stock mentioned in such

J request were therein described as India Three and a half per Cent. Stock.

8. Power to 6‘;l‘£hi1!|§L' stock up to £1,000 value stamiing in name ofinfzml or of person of unsound mi'na'.] Where the holder of India Four per Cent. Stock to

\ the amount of one thousand pounds nominal value , or less is an infant or aperson of unsound mind, and \ no steps are taken on or before the first day of July i one thousand eight hundred and eighty-seven for i the exchange of such stock for India Three and a half per Cent. Stock, such exchange shall be made, notwithstanding that no consent may have been given by his guardian or guardians, or by the committee of his estate or curator bonis (as the case may be). For the purpose of effecting such exchange the Bank shall, by the direction of the Secretary of State, cancel in their books as from the first day of July one thousand eight hundred and eighty-seven the amount to be exchanged of India Four per Cent. Stock standing in the name of any such holder, and shall inscribe in their books in the name of such holder the amount of India Three and a half per Cent. Stock to be given in exchange for the India Four per Cent. Stock so cancelled. The Secretary of State may provide as to the evidence of title, unsouiidness of mind, or other matter which the Bank may require. A direction from the Secretary of State shall be a sufficient authority for anything done by the Bank in pursuance of such direction for the purposes of this section.

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and shall be construed as one with the Superan

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nuation Act, 1859, and with the Colonial Governors (Pensions) Acts, 1865 and 1872.

2. Application of Superannuation Acts lo Colonial civil sr1'l‘i6B.] Where a person who ha_s_ been employed in any otfice in the permanent civil servico of a colony has‘been employed also in some Imperial civil capacity, his service in the said ofiice shall, for the purposes of the Superannuation Act, 1859 ['22 Vict. c. 26], and the Colonial Governors (Pensions) Acts, I865 and 1872 [28 A‘: 29 Vict. c. 113, 35 8: 36 Vict. c. 29], and the Acts amending the said Acts, be deemed to be service in the permanent civil service of the State, and the said oifice shall be deemed to be an office in a public department, and the said person shall, subject as herein-after provided, be qualified to receive a pension accordingly.

Provided that the Commissioners of Her Majesty's Treasury shall determine the portion of every such pension which shall be paid from the Consolidated Fund of the United Kingdom or moneys voted by Parliament, but no payment shall be made therefrom in respect of any employment in the permanent civil service of a colony.

The expression “ Imperial civil capacity ” in this section means the permanent civil service of the State, and also the administration of the government of a colony within the meaning of the Colonial Governors (Pensions) Act, 1865.

3 Pr. 1-ision as lo pensions under 28 Q 29 Vict. 0. ll3, an/l 35 5- 36 Vict. c. 29.—A person shall not receive by way of pension, under the Colonial Governors (Pensions) Acts, 1865 and 1872, an amount which, together with any pension for service in the permanent civil service of the State or of a colony, exceeds the sum of one thousand pounds a year, or two-thirds cf tho salary and emoluments of his office in that service, whichever is greater. But his pension under the said Acts shall not be reduced by reason of his pension in rcspect of the said service being an emolument within the meaning of section seven of the Colonial Governors (Pensions) Act, 1865.

4. Mods of computing mperaiinuation allowance to be yranted in certain ca.m.—Any pension to be granted in pursuance of section ten of the Colonial Governors (Pensions) Act, 1865, as amended by this Act, to a person who has administered the government of any colony or colonies shall be computed, according to the provisions of the Superannuation Act, I859, on the salary and emoluments of his oflice in the permanent civil service of the State or. pf a colony, and not on the salary received by him in respect of the administration of the said government.

5. Application of28 §- 29 Vict. 0. 113 and 35 §- 36 Vict. 0. 29 to Hi;/la Coinmissioner in 0yprur.] Whereas by the Colonial Governors (Pensions) Acts, 1865 and 1872, provision is made for retiring pGI.l(~lO11B to persons who have administered the government of any of Her Majesty's Colonies, and it is expedient to extend the said Acts to Her l\Ia3esty’s High Commissioner in Cyprus: Be it therefore enacted as follows :

A pension may be granted in pursuance and subject to_ tho provisions of the Colonial Governo_rs (Pens1on») Acts, I865 and 1872, as amended by this or any other Act, to a. person who has, either before or afh-r the passing of this Act, administered the government of Cyprus as Her Majesty's liigh Commissioner, and those Acts shall apply as if Cyprus were a colony within the meaning thereol‘, and were within Her Majesty’s dominions.

5. Dc/inilion ofpcrmurmit civil service ofa colon;/.] for the purposes of this Act a person shall be deemed to be employed in the permanent civil service of a colony if he holds any such permanent olllee in the service of Her Majesty in the government of any colony as qualifies him to receive a pension out of the revenues of such colony.

7. Provman against doulla pmsions.] A per-5011 shall not receive a pension under the Colonial (r‘WEl'Xl0l‘fl(P0l1Sl0l‘lB) Acts, 1865 and 1872, or this Act, and also under section twelve of the Super. unuuation Act, 1859.

8- E1'Pl(fnution of T¢rms.] The expressions “ permaiieiit civil service of the State," “permanent st:-"'lce it Her Majilty/' and “(permanent have thvice o the Crown, are hereby eclared to

e same meaning, and this Act and any

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2. Import duties on tam] The duties Of Customs now chargeable upon tea shall continue to be levied and charged, on and after the first day of August one thousand eight hundred and eightyseven until the first day of August one thousand eight hundred and eighty-eight, on the importation thereof into Great Britain or Ireland; (that is to say,) _

Tea, the pound . . Sixpence.

3. Duties and drawback an tobacco] In lieu of the duties of Customs now payable on tobacco there shall, on and after the twenty-first day of May one thousand eight hundred and eighty-seven, be levied and charged upon tobacco imported into Great Britpin or Ireland the duties following; (that is to say,

Tobacco manufactured, viz. : £ s. d. Segars . . . . the lb. 0 5 0 Cavendish or Negrohead . the lb. 0 4 6 Cavendish or Negrohead

manufactured in bond . the lb. 0 4 0 Other manufactured tobacco . . . . the lb. 0 4 O

Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof. . . . the lb. 0 3 9 Snuff not containing more . than 13 lbs. of moisture in every I00 lbs. weight thereof . . . the lb. 0 4 6 Tobacco unmanufactured, viz: Contaiumg 10 lbs. or ‘ more of moisture in every 100 lbs. weight thereof . . . the lb. O 3 2 Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof . the lb. 0 3 6 And in lieu of the drawback now allowable on tobacco exported from Great Britain or Ireland, or deposited in a bonded or Queen‘s warehouse as the case may be, there shall, on and after the thirtyfirst day of May one thousand eight liuudred and eighty-seven, be allowed the drawback of three shillings and threepence named in section one of thaalanufactured Tobacco Act, 1863 [26 & 27 Vict. c. .

-1. Rust:-iction of amount of moisture in toll/m-0.] If any manufacturer of tobacco shall have in his custody or possession any tobacco (except tobacco which must undergo some process of treatment or manufacture before it is fit for sale), or if any dealer in or retailer of tobacco shall have in his custody or possession any tobacco, and such tobacco shall in either case on being dried ata temperature of two hundred and twelve degrees as denoted by l<‘ahrenlieit's thermometer be decreased in weight by more than thirty-five per ceutum, he shall incur an excise penalty of fifty pounds and the tobacco shall be forfeited.

Itoll_tobacco or cut tobacco in the custody or possession of a manufacturer of tobacco which is treated in the course of manufacture by baking, or

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,l10t-pressing, or stoving, shall be deemed fit for

sale when the same has cooled after such treatment, and roll tobacco in such custody or possession, which is treated in the course of manufacture by pressing merely, shall be deemed fit for sale immediately upou being put in the press.

PART II. STAMPS.

5. Reduction of duly an certain sea polician] Where the premium or consideration for any sea insurance does not exceed the rate of two shillings and sixpence per ceutum of the sum insured by the policy, the stamp duty upon such policy shall be one penny only.

6. Limitation of time for .!'lJI)l]2t)l_(] jhreign sea p0licie.3.] The period within which a pohcy- o£_sea insurance made or executed out of the United Kingdom may be stamped on payment of the duty only, under section one hundred and seventeen of the Stamp Act, 1870 [33 & 3-1 Vict. c. 9|], as amended by section forty-four of the Customs and Inland Revenue Act, 1881 [44 & 45 Vict. c. I2], is hereby reduced to ten day s.

7. Duties an transfers of debenture stool: or family stark and on stock cerh:/icates to benren] Inlieu_of the duties now payable on a transfer, otherwise than on mortgage, of any debenture stock or funded debt of any company or corporat1on,_or any county stock, there shall be charged the duties liere)in-after mentioned or referred to; (that la $0 sa _ ¥Vhere the transfer is on sale, the same ad

valorem duties as are charged by the Stamp Act, 1870 [33 S: 34 Vict. c. 97], upon a conveyance or transfer on sale or other prop8!W by relation to the amount or value of the consideration for the sale ; _

Where the transfer is of any other kind than on

sale or mortgage, ten shillmgs ; _

and in lieu of the duties now payable imde! B¢°l»1°" forty-six of the Customs and Inland Revenge Act, 1881 [44 c 45 Vict. c. 12], upon every SW! Certificate to Bearer " there shall be charged upon every such certificate astamp duty of an amountequal to three times the amount of the ad valorem stamp duty which would be chargeable on a_deed transferring the stock specified in the certificate if tllifi consideration for the transfer were the uomm value of such stock.

8, Duty as ¢-omposiiion fur stamp dulias.] _(1-l BY way of composition for certain stamp duties ther: shall be charged upon the assresfle "“P°“§d appearing on every half-yearly account dehver to the Commissioners of Inland Revenue as l16!6lll& after mentioned for every full sum of one bungled pounds and any fractional part of_one hun I9 pounds of such amount the duty of sixpeuce. ah H

(2.) The duty shall be a stamp duty. and ‘la be under the care and management of the all commissioners, who by themselves and fill officers shall have the same powers and BU.l;l10l'ltlB: for the collection, recovery, and 1118n5m_e: thereof as are vested in them for the 00ll6Ctl0& recovery, and management of any stamp dllileflhafge shall have all other powers and authorities req"-"1 for such purposes.

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liately delivered to the said commissioners like account shall be delivered half-yearly 1 year.

[‘he agreement shall specify the oflicer of the ny, corporation, or county justices, whether iry, treasurer, accountant, or other ofllcer, l0l11 the accounts are to be delivered, and fficer is hereinafter referred to by the term untable officer."

Conterits and forms of acoount.] Every account
be a full and true account of all shares,
and funded debt, or county stock existing
time of the delivery of the account, and of
ount thereof in respect of which payment
sen made. if the whole sums payable in
;thereof have not been paid, and shall be
n such form and shall contain all such par-
s as the said commissioners shall require;
he accountable officer is hereby made
able for the delivery to the said com-
iers of such full and true account as afore-

Fimc for delivery of accounts and pug/mm! of

(1) The accounts to be delivered to the mmissioners half yearly shall be delivered within seven days before the first day of ry and the first day of August in each year, _>duty hereby imposed shall be paid upon ivery of the account, and if the same be not iid it shall be a debt due to her Majesty IE company, corporation, or county justices se behalf the account shall have been de

lhere the first account under this Act shall lV8X‘€d by any company, corporation, or justices at any time between the said two arly days, such account shall be charged i amount of duty proportionate to the between the date of the delivery of the and the first succediug half-year] y day.

malty for not rlel{i*sr'in_q /iccount and paying In the case of wilful neglect to deliver such int as is hereby required to be delivered, or zhe duty in conformity with this Act, the y or corporation or county justices shall be » pay to Her Majesty a sum equal to ten per centum upon the amount of duty and a like penalty for every month after 2 month during which such neglect shall v.

'oz't'~r1T2n for case of certain comprm'ics.] (1) ase of any company or corporation formed ie United Kingdom, and having registers a which shares, stock, or funded debt may ered, the shares. stock, or funded debt of npany or corporation shall not for the of the account under this Act include the tuck, or funded debt for the time being d abroad.

. the case of any Colonial or foreign _or corporation having registers in the .iugdom in which shares, stock, or funded registered, the shares, stock, or funded the time being registered in the United ishall for the purposes of the account s Act be regarded as constituting all the lock, or funded debt of the company or an.

icndment of law as to czistiny modes of n in crrtain caaes.] (1) The provisions as to on contained in section fifty-three of the avenue Act, 1880, shall not apply to any 1 stock, corporation stock, municipal funded debt, by whatever name known, rissued after the passing of this Act by il of any city or municipal borough. provisions as to composition contained IB three and four of the Metropolitan Works (Loans) Act, 18701533 & 3-1 Vict. l section fifty-four of the I and Revenue [43 & 44 Vict. c. 20], shall not apply to ban Consolidated Stock and Metropolitan issued or granted after the first day of ne thousand eight hundred and eightyl by way of composition for stamp duties usfers thereof the Metropolitan Board of Hill deliver to the said Commissioners V accounts, in conformity with this Act, Ietropolitan Consolidated Stock and an Annuities issued or granted after

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15. Ezelnplion in consideration of composi'tion.] S0 soon as any account has been delivered, and payment of the duty hereby imposed has been made, transfers of any shares, stock, or funded debt, or county stock included in such account, and also any share warrants or stock certificates relating to such shares, stock, or funded debt, or county stock, shallbe exempt from stamp duty.

lb. Power to compounding company, &o., to require additional payment: on registration of transfer, ¢c.] Where an agreement for composition under this Act has been enterzd into by any company or corporation or county justices, such company or corporatioii or county justices shall have power, in addition to any fee exigible upon registration of any transfer of shares, stock, or funded debt, or county stock, as the case may be, or upon issue of any share warrant, or stock certificate relating thereto, to require payment of an amount not exceeding the amount of stamp duty which would have been chargeable upon the transfer or share warrant or stock certificate if no such agreement had been entered into.

PART III. INCOMI Tax.

17. Grunt of duties of incoms taz.] There shall be charged, collected, and paid for the year which commenced on the sixth day of April one thousand eight hundred and eighty-seven in respect of all property, profits, and gains mentioned or described as chargeable, in the Act of the sixteenth and seventeenth years of Her Majesty’s reign, chapter thirty-four, the following duties of income tax ; (that is to say,)

For every twenty shillings of the annual value or amount of property, profits, and gains chargeable under Schedules (A ), ((1.), (D.), or (E.), of the said Act, the duty of sevenpence.

And for every twenty shillings of the annual value of the occupation of lands, tenements, hereditaments, and heritagos chargeable under Schedule (B.) of the said Act

In England, the duty of threepence halfpenny.

In Scotland and Ireland respectively, the duty of twopence halfpenny.

18. Farmer may elect to be charged under Schedule D.] It shall be lawful for any person occupying lands for the purposes of husbandry only to elect to be assessed to the duties of income tax chargeable under Schedule D., and in accordance with tho rules of that schedule, in lieu of assessment to the duties under Schedule B. _ _

The election of such person shall be signified by notice in writing delivered personally or sent by post in a registered letter to the surveyor of taxes for the district within two calendar months after the commencement of the year of assessment; and from and after the receipt of such notice the charge upon him to the duties of income tax for such year shall be under Schedule D., and the profits or gains arising to him from the occupation of the lands shall for all urposea be deemed $0 be profits or gains of a trade chargeable under that schedule.

19. Application of provisions of Income Tun: Acta] All such provisions contained in any Act relating to income tax as were in force on the fifth day of April one thousand eight hundred and eightyseven shall have full force and effect with respect to the duties of income tax granted by this Act. 8° faras the same shall be consistent with the provisions of this Act.

20. Assessment of income tax umier_Schea'uics (A.) and (B.) and of thc inhabited hours duties for the year 1S8'l—8.] With respect to the assessment of the duties of income hereby granted under Schedules (A.) and (B.) in respect of property elsewhere than in the metropolis as defined by the Valu: aiion (Metropolis) Act, 1869 [32 & 33 Vict. c. 67.; and of the duties on inhabited houses elsewhere than in the said metropolis, for the_year commencing, as respects England, on the sixth day of April, and, as respects Scotland, on‘ the twentyfourth day of May, one thousand eight hundred and eighty-seven, the following provisions shall have effect:

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(1) The inspectors or surveyors of taxes shall be

the assessors for the said duties, and, in lieu of the poundage by law granted to be divided between the assessors and the collectors in regard to such duties, there shall be paid a poundage of three halfpence to the collectors thereof.

(2) The sum charged as the annual value of any property in the assessment of income tax thereon for the year which commenced on the sixth day cf April one thousand eight hundred and eighty - six, and the sum charged as the annual value of every inhabited house in the assessment made thereon for the same year as respects England, and as respects Scotland for the year which commenced on the twenty-fifth day of May one thousand eight hundred and eighty-six, shall be taken as the annual value of such property, or of such inhabited house, for the assessment and charge thereon of the duties of income tax hereby granted or of the duties on inhabited houses, to all intents and purposes as if such sum had been estimated to be the annual value, in conformity with the provisions in that behalf contained in the Acts relating to income tax and the duties on inhabited houses respectively;

(3) The Commissioners executing the said Acts shall, for each place within their district, cause duplicates of the assessments to be made out and delivered to the collectors, together with the warrants for collecting the same.

21. Provisions of Income Tax: Acts to apply to_dutic.v to be _1;mntcd for succeeding 3/can] In order to insure the collection in due time of any duties of income tax which may be granted for the year commenciug on the sixth day of April one thousand eight hundred and eighty-eight all such provisions contained in any Act relating to the duties o_f income tax as are in force on the fifth day of April one thousand eight hundred and eighty-eight shall have full force and effect with respect to the duties of income tax which may be so granted in the same manner as if the said duties had been actually granted and the said provisions had been applied thereto by an Act of Parliament passed on that day.

CAP XVI.

An Act to amend the law respecting the National Debt and the charge thereof on the Consolidated Fund, and to make further provision respecting Local Loans. [l2th July 1887.

CAP. XVII.

An Act to amend the Metropolis Management Acts. [12th July 1887. 1. Interpretation.

2. Construction ofAct.

3. Short title of 29 Vict. c. 31.

Barrausaa.

4. Separation of Battcrsea from the Wandsworth district.

5. Battsrsea Vestry to elect one member of Metropolitan Board of Works. 6. Wandnoorth District Board to ckct two numbers of the Metropolitan Board of Works. 7. Election, ‘:61’ of such members. 8. Byelaws, A-c., in Battcraea. 9_ Properly, claims, 60., of district board apportioned. 10. As to parochial ofiicers. ll. Arbitration in case of ¢iifi¢f¢1l¢¢

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Board prior to passing 0/ Act.

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