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| Aug. 20, 1881. )

THE PUBLIC GENERAL STATUTES, 1881.

44 & 45 VICTORIÆ.

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

CAP. I.

CAP. IV. An Act to apply the sum of Two million five hundred An Act for the better Protection of Person and Property thousand pounds out of the Consolidated Fund to the in Ireland.

[2nd March 1881. service of the year ending on the thirty-first day of March one thousand eight hundred and eighty-one.

CAP. V. [17th February 1881. | An Act to amend the Law relating to the carrying and

Possession of Arms, and for the Preservation of the CAP. II.

public Peace in Ireland.

[21st March 1881. An Act to remove Doubts as to the operation and effect

CAP. VI. of so much of the Burial Laws Amendment Act, 1880,

An Act to provide for an Annual Return of Rates, Taxes, as relates to the Births and Deaths Registration Act, 1874.

[17th February 1881.
Tolls, and Dues levied for local purposes in Scotland.

[29th March 1881. Whereas doubts have arisen as to the operation and effect of tbe eleventh section of the Burial Laws Amend.

CAP. VII. ment Aot, 1880, by reason of a clerical error in the first An Act to authorise the Secretary of State for India in sentence thereof; and it is expedient that sach donbts Council to sell a piece of land in Charles Street, Westshould be removed :

minster, to the Commissioners of Her Majesty's Works Be it declared and enacted, &c.:

and Public Buildings for the Public Service. 1. Explanation of 43 & 44 Vict. c. 41, s. 11.-37 & 38

[29th March 1881. Vict. c. 88.-43 & 44 Vict. c. 41.] Nothing in the eleventh

CAP. VIII. section of the Burial Laws Amendment Act, 1880, shall have, or be deemed in law to have had, the effect of re.

An Act to apply certain Sums out of the Consolidated pealing, or in any manner altering, any of the provisions

Fund to the service of the years ending on the thirtycontained in the seventeenth section of the Births and

first day of March one thousand eight hundred and Deaths Registration Act, 1874, in any case whatever, save

eighty, one thousand eight hundred and eighty-one, and except only the case of a barial under the Burial Laws and one thousand eight hundred and eighty-two. Amendment Act, 1880.

[29th March 1881. 2. Construction of 43 & 44 Vict. c. 41, s. 11.] The words

CAP IX. " in the case of a burial under that Act" in the first sen. tence of section eleven of the Barial Laws Amendment Act,

An Act to provide during twelve months for the Discipline 1880, sball be construed and read as if they had been “in

and Regulation of the Army. [8th April 18$1. the case of a burial under this Act."

Whereas the raising or keeping a standing army within 3. Short title.] This Act may be cited as the Burial and

the United Kingdom of Great Britain and Ireland in time of Registration Acts (Doubts Removal) Act, 1881,

peace, unless it be with the consect of Parliament, is against law :

And whereas it is adjudged necessary by Her Majesty, and CAP. III.

this present Parliament, that a body of forces should be conAn Act to further improve the Administration of Justice tinued for the safety of the United Kingdom, and the defence in the Judicial Committee of the Privy Council.

of the possessions of Her Majesty's Crown, and that the [17th February 1881. whole number of such forces should consist of one hundred

and thirty-four thousand and sixty men, including those to Whereas it is expedient that further provision should be made for the administration of justice in the Judicial Com

be employed at the depôts in the United Kingdom of Great

Britain and Ireland for the training of recruits for sermittee of the Privy Council :

vice at home and abroad, but exclusive of the numbers Be it therefore enacted, &c. :

actually serving within Her Majesty's ludian possessions: 1. Lords Justices of Appeal to be members of Judicial Com.

And whereas it is also judged necessary for the safety of mittee.] Every person kolding or who has held in Eogland

| the United Kingdom, and the defence of the possessions of the office of a Lord Justice of Appeal shall, if a member

this realm, that a body of Royal Marine forces should be of Her Majesty's Privy Council in England, be a member

employed in Her Majesty's fleet and naval service, under of the Judicial Committee of the Privy Council.

the direction of the Lord High Admiral of the United

Kingdom, or the Commissioners for executing the office of 2. Short title.] This Act may be cited as the Judicial Lord High Admiral aforesaid : Committee Act, 1881.

And whereas the said marine forces may frequently be

' Jour aal,

, 1881.

quartered or be on shore, or sent to do duty or be on board time to time by one of Her Majesty's Principal Secretaries of transport ships or merchant ships or vessels, or ships or State ; and such summary punishment shall be of the characvessels of Her Majesty, or other ships or vessels, or they may ter of personal restraint or of hard labour, but shall not be of be under other circumstances in which they will not be sub a nature to cause injury to life or limb, and shall not be in. ject to the laws relating to the government of Her flicted where the confirming officer is of opinion that imMajesty's forces by sea :

prisonment can with due regard to the public service be And whereas no man can be forejudged of life or limb, or carried into execution. subjected in time of peace to any kind of punishment within (2.) The said sommary punishment shall not be inflicted this realm by martial law, or in any other manner than by upon a non-commissioned officer or upon a reduced nonthe judgment of his peers, and according to the known and commissioned officer, for any offence committed while holding established laws of this realm ; yet nevertheless it being re the rank of non-commissioned officer, quisite, for the retaining all the before-mentioned forces, and (3.) “An aggravated act of drunkenness" for the purposes other persons subject to military law, in their duty, that an of this section, means drunkenness committed on the march exact discipline be observed, and that persons belonging to or otherwise on duty, or after the offender was warned for the said forces who mutiny or stir up sedition, or desert Her | duty, or when by reason of the drunkenness the offender was Majesty's service, or are guilty of crimes and offences to the found unfit for duty; and notwithstanding anything contained prejudice of good order and military discipline, be brought in the Army Discipline and Regulation Act, 1879, it shall not to a more exemplary and speedy punishment than the usual be incumbent on the commanding officer to deal suminarily forms of the law will allow :

with such aggravated offence of drunkenness. And whereas the Army Discipline and Regulation Act, (4.) “An offence of disgraceful conduct" for the par1879, will expire

poses of this section means any offenoe specified in section (a.) In the United Kingdom, the Channel Islands, and the eighteen of the Army Discipline and Regulation Act,

Isle of Man, on the thirtieth day of April one thou. 1879. sand eight hundred and eighty-one; and

(5.) For the parpose of commutation of panishment the (6.) Elsewhere in Europe, inclusive of Malta, also in the

summary punishment above mentioned shall be deemed West Indies and America, on the thirty-first day of to stand in the scale of punishments next below penal July one thousand eight hundred and eighty-one ; servitude. and

(6.) Any punishment which may, in pursuance of the (c.) Elsewhere, whether within or without Her Majesty's

Army Discipline and Regulation Act, 1879, be awarded in dominions, on the thirty-first day of December one addition to imprisonment, may also be awarded in addition thousand eight hundred and eighty-one :

to a summary punishment ander this section. Be it therefore enacted, &c. :

5. Summary court-martial.] (1.) Where a person sabject 1. Short title.] This Act may be cited as the Army Dis. / to military law and being on active service with any body cipline and Regulation (Annual) Act, 1881.

of forces is charged, on and after the commencement of 2. Army Discipline and Regulation Act (42 & 43 Vict. c.

this Act, with an offence against the Army Discipline and 33)) be in force for specified times.] The Army Discipline

Regulation Act, 1879, a summary court-martial may be and Regulation Act, 1879, shall be and remain in force

convened and shall have jurisdiction to try soch offence, if during the periods herein-after mentioned, and no longer,

the officer convening the court is of opinion that an unless otherwise provided by Parliament ; that is to say,

ordinary court-martial cannot, having due regard to the (1.) Within the United Kingdom, the Channel Islands,

poblio service, be convened to try such offence. and the Isle of Man, from the thirtieth day of April (2.) A summary court-martial shall be convened and conone thousand eight hundred and eighty-one to the

stituted, and the members and witnesses sword, and its prothirtieth day of April one thousand eight hundred

oeedings conducted, and its finding and sentence confirmed and eighty-two, both inclusive; and

in such manner as may be provided by this section and rales (2.) Elsowhere in Europe, inclasive of Malta, also in the from time to time made in pursuance of the Army West Indies and America, from the thirty-first day of

Discipline and Regulation Act, 1879, as amended by this July one thousand eight hundred and eighty.one to

Act; and sections filty to fifty-four (both inclusive) of the thirty-first day of July one thousand eight that Act shall not apply to such court-martial, provided hundred and eighty-two, both inclusive ; and

that, (3.) Elsewhere, whether within or without Her Majesty's (a.) A summary court-martial shall consist of not less dominions, from the thirty-first day of December

than three officers, unless the officer convening the one thousand eight hundred and eighty-one to the

same is of opinion that three officers are not avail. thirty-first day of December one thonsand eight

able, having due regard to the public service, ia hundred and eighty-two, both inclusive ;

which case the court-martial may consist of tws and the day from which the Army Discipline and Regula.

officers; and tion Act, 1879, is continued in any place by this Act is in

(6.) Where a sommary court-martial consists of less relation to that place referred to in this Act as the com.

than three officers the sentence shall not exceed such mencement of this Act.

summary punishment as is allowed by this Act, or im

prisonment ; and The Army Discipline and Regulation Act, 1879, while

A sentence of death or pedal servitude awarded in force sball apply to persons sabject to military law,

by a summary court-martial shall not be carried in'o whether within or without Her Majesty's dominions.

effect unless and until it has been confirmed by the A person subject to military law shall not be exempted

general or field officer commanding the force with from the provisions of the Army Discipline and Regulation

which the prisoner is present at the date of bis serAct, 1879, by reason only that the namber of the forces

tence. for the time being in tbe service of Her Majesty, exclusivo of the marine forces, is either greater or less than the

6. Abolition of corporal punishment] On and after the number herein-before mentioned.

commencement of this Act there shall be repealed so much

of the Army Discipline and Regulation Act, 1879, 23 3. Prices in respect of billeting-42 & 43 Vict. c. 33.] There

prescribes corporal punishment for offences committed by sball be paid to the keeper of a victualling honge for the

persons subject to military law and convicted of such accommodation provided by bim in pursuance of the Army

offences by court-martial; also so inach of section seventsDiscipline and Regulation Act, 1879, the prices specified

two of the said Act as relates to field general courts-martie in the schedule to this Act.

without prejudice to anything done or suffered in parsuans AMENDMENTS OF ARMy DisciPLINE AND REGULATION ACT, of the said section, and the finding and sentence of any spc 1879.

court held before the commencement of this Act may be 4. Summary punishment.] (1.) On and after the com

confirmed and carried into effect after such commencement mencement of this Act, where a soldier on active service is 7. Rules made in pursuance of this Act to be laid before guilty of an aggravated offence of drunkenness, or of an Parliament.] All rules made in pursuance of this Act shall offence of disgraceful conduct, or of any offence punishable be laid before Parliament as soon as practicable after they with death or penal servitude, it shall be lawful for a court. are made, if Parliament be then sitting, and if Parliament de martial to award for that offence such summary pnnishment not then sitting, as soon as practicable after the beginning of other than flogging as may be directed by rules made from the then next session of Parliament.

SCHEDULE.

eight, from time to time purchase, hire, or otherwise acquire

such buildings, lands, or other hereditaments as may be Accommodation to be provided.

Maximum Prive.

necessary for the service of the Inlaod Revenue within the United Kingdom; and for the purposes of any such purchase

:he Lands Clauses Consolidation Act, 1845, and the Lands Lodging and attendance for soldier Twoponce halfpenny Clauses Consolidation (Scotland) Act, 1845, and the Acts where hot meal furnished.

per night.

extending and amending the game respectively, except so

much thereof as relates to the purchase of land otherwise Hot meal as specified in Part I. of the One shilling and one than by agreement, are hereby incorporated with this Act,

Second Schedule to the Army penny halfpenny the special Act being construed to mean this Act, and the Discipline and Regulation Act, | each.

promoters of the undertaking being construed to mean the 1879.

Conimissioners of Works. Where do hot meal furnished, lodging Fourpence per day.

6. Purchases, fc., subject to provisions of 15 & 16 Vict. c. and attendance, and candles,

28.] Every purchase, sale, exchange, or lease by the Comvinegar, salt, and the use of fire,

missioners of Her Majesty's Works under this Act shall be and the necessary utensils for dres

deemed to be a purchase, sale, exchange, or lease under the eing and eating his meat.

said Act of the fifteenth and sixteenth years of the reign of

Her present Majesty, chapter twenty-eight. Ten pounds of oats, twelve pounds of One sbilling and nine

Provided that it shall not be necessary for any vendor, hay, and eight pounds of straw per pence per day.

purchaser, lessor, or lessee to ascertain that the consent of day for each horse.

ihe Commissioners of Her Majesty's Treasury to the pur

chase, sale, exchange, or lease by the Commissioners of Works Lodging and attendance for officer. Two shillings per

has been given. night.

CAP. XI.

An Act to further amend the law relating to Sea Note.-An officer shall pay for his food.

Fisheries by providing for the protection of Clam and other Bait Beds.

[3rd June 1881. CAP. X.

Be it enacted, &c. :
An Act for the transfer of Property held for the Use and 1. Short title. This Act may be cited as the Sea

Service of the Inland Revenue to the Commissioners of Fisheries (Clam and Bait Beds) Act, 1881.
Her Majesty's Works and Public Buildings, and for
other purposes.

[3rd June 1881.

2. Power of Board of Trade by Provisional Order to protect

bait beds from injury by beam trawls-41 & 42 Vict. c. 73.] Be it enacted, &c. :

Where the Board of Trade, on such application and after 1. Short title.] This Act may be cited for all purposes

such local inquiry as in this Act mentioned, are satisfied that as the Inland Revenue Buildings Act, 1881.

the unrestricted use of beam trawls in any area being part

of the sea adjoining the United Kingdom, and within the 2. Lands, 8c., in the United Kingdom for the service of the 1 territorial waters of Her Majesty's dominions, within the Inland Revenue to vest in Commissioners of Works.] All meaning of the Territorial Waters Jurisdiction Act, 1878, is manors, messuages, buildings, lands, tenements, and injurious to any clam or other bait bed in that area, the Board hereditaments of freehold or leasehold tenure in the United of Trade may make an order for restricting or probibiting Kingdom which are now vested in the secretary or joint or for empowering the authority named therein to restrict or secretaries to the Commissioners of Inland Revenue, or any prohibit, either entirely or subject to such regulations as other person, in trust for Her Majesty, her heirs and may be provided by the order, the use of any beam trawl for successors, for the use and service of the Inland Revenue, taking sea fish within the area named in the order during shall become and are hereby vested in the Commissioners of such term of years, or during such period either in every Her Majesty's Works and Public Buildings (herein-after year or in a term of years, as is limited by the order. called the Commissioners of Works) for the public service, The Board of Trade may, by any such order, provide for and sball be subject to the provisions of the Act of the enforcing the order, and any restriction, prohibition, or regufifteenth and sixteenth years of the reign of Her present lation contained therein, by fines not exceeding twenty Majesty, chapter twenty-eight, in all respects as if the same pounds for each offence ; and the authority empowered by bad been acquired under the provisions of that Act.

the order may be any person or body of persons corporate or

unincorporate, and may, if it seem expedient, be constituted 3. Copyholds now vested in Commissioners of Inland by the order. Revenue to remain so, but in trust fut Commissioners of 'An order under this section shall be subject to such conWorks.] All lands of copyhold or customary tenure which firmation by Parliament or otherwise as in this Act men. are now vested in the secretary or joint secretaries to the tioned. Commissioners of Inland Revenue, or any other person, in

3. Persons who may apply for order.] An application to trust for the same Commissioners, or for the service of the

| the Board of Trade for an order under this Act in relation to Inland Revenue, shall remain vested in such secretary or joint secretaries, or other person, but in trust for the Com.

any locality may be made by memorial in that behalf missioners of Works for the public service, and shall be

presented to the Board of Trade by any persons appearing to subject to the provisions of the said Act of tbe fifteenth and

the Board of Trade to represent the fishermen of the locality, sixteenth years of the reign of Her present Majesty, chapter

or by any of the following authorities, if they appear to the lwenty-eight, in all respects as if the same had been acquired

Board of Trade to be interested in the fisheries of the

locality ; namely, under the provisions of that Act.

The justices of a county in general or quarter sessions 4. As to completion of existing contracts.] All contracts assembled, or in Scotland the commissioners of supply of entered into by or on bebalf of the Commissidners of Ioland any county; Revenue in respect of any lands or hereditaments in the

A town council or other urban sanitary authority; United Kingdom for the service of the Inland Revenue, and | A rural sanitary authority ; and not at the passing of this Act fully performed and completed, Any body corporate, persons or person being or claiming may be enforced, and shall be performed and completed to be proprietors or proprietor of or entrusted with the duty for the public service, in like manner as if the Commis- of improving, managing, maintaining, or regulating any sioners of Works had been parties thereto instead of the barbour. Commissioners of Inland Revenue.

4. Application of provisions of 31 & 32 Vict. c. 45, relating 5. Commissioners of Works empowered to purchase lands, &c. to orders of the Board of Trade.) For the purposes of an - Incorporation of 8 & 9 Vict. c. 18, and 8&9 Vict.c. 19, &c.] order under this Act, and the local inquiry, confirmation, The Commissioners of Works shall, under and subject to and other matters in reference thereto, sections thirty to the provisions of the said Act of the fifteenth and sixteenth | thirty-nine (both inclusive), sections forty-two and fortyyears of the reign of Her present Majesty, chapter twenty. | three, section forty-six, and sections forty-eight to fifty (both

inclusive), of the Sea Fisheries Act, 1868, shall apply as if those sections were re-enacted in this Act with the necessary modifications; and with tbe substitution of the applicants for an order under this Act for “the promoters."

Provided, that where an order made under this Act either is limited to an area not exceediog five acres, or amends a previous order without extending the area to wbich that order applies, and a petition against the order by any local authority or persons affected thereby is not within one month after the first publication of the order received by the Board of Trade, or if received is withdrawn, the Board of Trade may, if they think fit, submit the order for confirmation to Her Majesty in Council ; and every such order, if confirmed by Her Majesty in Council, shall have full operation as if it had been confirmed by Parliament.

5. Power to determine order.) An order made under this Act, and confirmed by Order in Council, may, notwithstanding anything in the order, be determined either wholly or par. tially at any time by Her Majesty in Council on the representation of the Board of Trade (which the Board may make after such inquiry as they may think necessary); and the authority empowered by the order shall not be entitled to any compensation in respect of such determination or in respect of any expenses incurred by them in acting or with a view to act under the order.

6. Power in order under 31 & 32 Vict. c. 45 to deal with order under this Act.] An order made by the Board of Trade under Part III. of the Sea Fisheries Act, 1868, may, if the Board see fit, contain provisions repealing or amending all or any of the provisions contained in an order made under this Act.

7. Extent of Act.] This Act shall not extend to Ireland, but may be extended to the Isle of Man, if an Act shall be passed by the Legislature of the said Isle adopting the same.

8. Recovery of fines.] All fines and proceedings under this Act, or under any order made and confirmed in pursuance of this Act, may be recovered and taken in the same manner as fines and proceedings are recovered and taken under the Sea Fisheries Act, 1868, and any Act amending the same.

9. Interpretation.] In this Act, unless the context otherwise requires, the expression “beam trawl" means a net commonly known as a beam trawl net, and any other engine or instru. ment (not being a dredge for oysters) which is used or capable of being u.ed for dragging along the bottom of the sea for the purpose of taking fish.

CAP. XII. An Act to grant certain Duties of Customs and Inland

Revenue, to alter other Duties, and to amend the Laws relating to Customs and Inland Revenue.

[3rd June, 1881. ARRANGEMENT OF SECTIONS. Section 1. Short title.

Part I.
CUSTOMS AND EXCISE,

As to Customs. 2. Import duties on tea. 3. Alteration of customs duties on beer. 4. Drawback on the exportation of imported beer. 5. Provisions as to importation of beer. 6. Beer imported may be exported. 7. Alteration of duties on spirits imported. 8. Mode of testing in case of obscuration. 9. Time and place for landing goods inwards. 10. Time and places for landing and shipping coastwise. 11. Specifications for free goods six days after clearance.

Forms Nos. 8 and 9. Except as to salmon. 12. Persons may be searched if officers have reason to

suspect smuggled goods are concealed upon them. Rescuing goods. Rescuing persons. Assaulting or obstracting officers. Attempting the foregoing

offences. Penalty. 13. Certain sections of ihis Act incorporated in 39 & 40 Vict. c. 36.

As to Excise. 14. Brewer's licence. Annual value of house exceeding

ten pounds and not exceeding fifteen pounds.

15. Provisions with regard to brewers other than brewers

for sale. 16. Allowance granted to rectifiers and compounders on spirits exported

Miscellaneous. 17. Provisions as to warehousing foreign wine in an

excise warehouse. 18. Goods liable to a daty of customs or excise may be warehoused in a customs or excise war ehouse.

Part II.

TAXES. 19. Grant of duties of income tax. 20. Provisions of Income Tax Acts to apply to duties

hereby granted. 21. Provisions of Income Tax Acts to apply to duties to

be granted for succeeding year. 22. Assessment of income tax under schedules (4) and

(B), and of the inhabited house duties for the year

1881.82, 32 & 33 Vict. c. 67. 23. Particulars to be stated in collectors receipts. 24. Interpretation of "servant” and “ other person" ia

exemption from inhabited house duty. 25. Amendment of 43 & 44 Vict. c. 19, s. 53.

Part III,

STAMPS. As to Probate and Legacy Duties and Duties on Accounts. 26. Stamp duties to be under the care and management of

the Commissioners of Inland Revenue. 27. Grant of duties in respect of probate and letters of

administration, and on inventories. 28. Power to deduct debts and funeral expenses where

deceased died domiciled in the United Kingdom. 23. As to forms of affidavit. 30. Probate or letters of administration to bear a certifi.

cate in lieu of stamp duty. 31. Provision for return of daty overpaid. 32. Provision for payment of further duty. 33. Provisions as to obtaining probate, &c., where gross

value of estate does not exceed three handred

pounds. 34. Provision as to inventories where gross value of

estate does not exceed three hundred pounds. 35. Provision in case of subsequent discovery that the

value of estate exceeded three hundred pounds. 36. Relief from legaoy daty in cases under three hundred

pounds. 37. Power to Commissioners to require explanations and

proof in sapport of affidavit or inventory. 38. Graat of duties on accounts of certain property. 39. Delivery of accounts on oath. 40. Double duty payable in case of default. 41. Cesser of legacy and succession duties at the rate

of one per oent. in certain Cases. 42. Charge of legacy duty on legacies not amounting to

twenty pounds. 43. Power to Commissioners to accept composition for legacy duty under a will.

Miscellaneous. 44. Amendments of 33 & 34 Vict. o. 97. 45. Stamp duty on transfers of county stook. 46. Stamp duty on stock certificates to bearer. 47. Stamp duties of one penny may be denoted by

postage stamps and vice versa. 48. Repeal of enactments in schedule.

SCAEDULE. Be it enacted, &o. :

1. Short title.] This Act may be cited as the Customs and Inland Revenue Act, 1881.

Part I.
CUSTOMS AND EXCISE.

As to Customs. 2. Import duties on tea.] The duties of customs nor chargeable upon tea shall continue to be levied and charged on and after the first day of Angust, one thousand eight bundred and eighty-one, until the first day of August one thousand eight handred and eighty-two, on the importation thereof into Great Britain or Ireland; (that is to say,)

Tea, the pound . . . . Sixpence.

3. Alteration of customs duties on beer-39 & 40 Vict. c. shall be charged and paid the duties of customs following; 35.] In lieu of the duties of castoms now payable under the (that is to say,) Customs Tariff Act, 1876, on beer and ale, there shall be

£ s. d. paid and charged the daties following; (that is to say,)

For every gallon computed at hydrometer For every thirty-six gallons of beer of the descriptions proof of spirits of any description (except called mum, sprace, or black beer,

perfumed spirits) including naptha or Where the worts thereof were before fermentation of methylic alcohol, purified so as to be a specific gravity

potable, and mixtures and preparations £ 8. d.

containing spirits . . . Not exceeding one thousand two hun.

For every gallon of perfu med spirits. i 0 16 6 dred and fifteen degrees

1 6 0 And so in proportion for any less quantity.
Exceeding one thousand two hundred
te hundred

Where a person importing liqueurs, cordiale, or other preand fifteen degrees .

parations containing spirits in bottle, may have entered the For every thirty-six gallons of beer of any

same in such a manner as to indicate that the strength is other description

not to be tested, daty shall be charged and paid at the rate Where the worts thereof were before

following ; (that is to say,) fermentation of a specific gravity

£ 8. d. of

For every gallon thereof

. . 0 14 0 One thousand and fifty-seven

And so in proportion for any less quantity. degrees.

. 0 6 6

8. Mode of testing in case of obscuration.] In any case And so in proportion for any difference in gravity.

where by reason of the presence of colouring, sweetening, or 4. Drawback on the exportation of imported beer--43 & 44

other matter, the correct strength of any spirit cannot be Vict. c. 20. In respect of all beer imported or brought

immediately ascertained by Sykes's hydrometer, a sample of into Great Britain or Ireland, and subsequently exported

such spirit may be distilled or treated by such other process

as the Commissioners of Customs may direct, so that the as merchandise, or shipped for use as ship stores, or removed to the Isle of Man, and on which beer the daties of

true strength of the spirit may be ascertained by the said customs onder this Act shall bave been paid, there shall

hydrometer. be allowed and paid the drawback under section thirty-six

9. Time and place for landing goods inwards.] No goods, of the Inland Revenue Act, 1880, upon the exportation of

ont monde ond Küllion and lobsters and fresh fish of

except diamonds and beer brewed in the United Kingdom.

British taking, imported in British ships, which goods may 5. Provisions as to importation of beer.] (1.) The importer

be landed without report or entry, shall be unshipped from of any beer into Great Britain or Ireland, or his agent, and

any ship arriving from parts beyond the seas, or be landed any person bringing in beer into Great Britain or Ireland

or put on shore on Sundays or holidays, except by special

permission of the Commissioners of Customs ; nor shall from the Isle of Man, or his agent, shall deliver to the proper officer of customs at the place at or to which the

they be unslipped, landed, or put on shore on any other beer is so imported or brought in, a declaration of the

days except between the hours of eight o'clock in the

morning and four o'clock in the afternoon from the first day original gravity of the worts from which the beer was of March to the thirty-first day of October, both inclusive, brewed, such declaration to be duly verified by signature, and to be in such form as the Commissioners of Customs may

and between the hours of nine o'clock in the morn

ing and four o'clock in the afternoon during the direct. (2.) For the purpose of charging the proper daty of

remainder of the year, or between such other" bours customs on beer so imported or brought it, the original

as may be appointed by the Commissioners of Cus. gravity of the beer may be ascertained by an officer of cus

toms; nor shall any goods whatever be onshipped toms, or an officer of inland revenue, in the manner pro.

or landed at any time onless in the presence or with the

authority of the proper officer of customs, nor shall they vided by section fifteen of the Inland Revenue Act, 1880, for determining the original gravity of beer brewed in the

be so landed except at some legal quay, wharf, or other United Kingdom, and duty shall be charged according to the

place duly appointed for the landing or unsbipping of gravity stated in the declaration or that ascertained by the

goods, nor shall any goods after having been unghipped officer whichever shall be the highest.

or put into any boat or craft to be landed be transhipped (3.) If the gravity ascertained by the officer shall exceed

or removed into any other boat or craft previously to their by two per centum the gravity stated in the declaration the

being landed, without the permission of the proper officer beer shall be forfeited, and, if the gravity so ascertained shall

of castoms; and if any goods shall be upshipped or exceed by five per centum the gravity stated in the declara

removed from any importing ship for the purpose of being tion, the importer or person bringing in the beer, and the

landed they shall be forthwith taken to and landed at the agent declaring, if any, shall forfeit a penalty of one hundred

wharf, quay, or other place at wbioh the same are intended pounds.

to be landed. If any goods shall be upshipped, landed,

transhipped, removed, or dealt with contrary to the pro6. Beer imported may be exported.] (1.) It shall be lawful | visions of this section they shall be forfeited, together for any person to export as merchandise to foreign parts or with the barge, lighter, boat, or other vessel employed in for use as ships' stores, or to remove to the Isle of Man any beer imported or brought into Great Britain or Ireland, and, except as is herein-after provided, the enactments contained

10. Time and places for landing and shipping coastwise.] in sections thirty-seven, thirty-eight, and thirty-nine of the If any goods shall be anshipped from any sbip arriving Inland Revenue Act, 1880, shall extend and apply to the coastwise, or be shipped or waterborne to be shipped for exportation or removal of beer imported or brought in. carriage coastwise on Sundays or holidays, except by the

(2.) It shall not be necessary for the declaration men special permission of the Commissioners of Customs, or on tioned in section thirty-seven of the said Act to be pro any other day unless in the presence or with the authority duced upon the exportation or removal of beer imported or of the proper officer of customs, or unless at such times brought in ; but the notice thereby required to be given to and places as shall be appointed or approved by him for the proper officer at the place from which the beer is to be that parpose, the same shall be forfeited, and the master exported or removed shall specify that the full duties of of the ship shall forfeit the penalty of fifty poands. customs have been charged and paid upon the beer, and such

11. Specifications for free goods six days after clearance notice, which may be given by the exporter or his agent, shall be daly verified by signature, and shall be deemed an

Forms Nos. 8 and 9-Except as to salmon.] The exporter of instrument within section one hundred and sixty-eight of the

goods for which no bond is required shall (except as hereinCustoms Consolidation Act, 1876.

after provided) within six days after the final clearance out.

wards of the exporting ship, or within such other period as 7. Alteration of duties on spirits imported—39 & 40 Vict. the Commissioners of Customs may direct, either by himself c. 35.] In lieu of the duties of customs now payable under | or his agent, deliver to the proper officer of customs at the the Customs Tariff Act, 1876, on spirits or strong waterg, port of shipment a specification in the Form No. 8 or No. 9 and of the duties of excise on spirits manufactured or disa in Schedule B. to the Customs Consolidation Act, 1876, 80tilled in the islands of Guernsey, Jersey, Alderney, and Sark cording to the nature of the goods, and containing the several respectively, and imported into the United Kingdom, there particulars indicated in or required thereby, or in such

red

me.

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