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quartered or be on shore, or sent to do duty or be on board transport ships or merchant ships or vessels, or ships or vessels of Her Majesty, or other ships or vessels, or they may be under other circumstances in which they will not be subject to the laws relating to the government of Her Majesty's forces by sea:
And whereas no man can be forejudged of life or limb, or subjected in time of peace lo any kind of punishment within this realm by martial law, or in any other manner than by the judgment of his peers, and according to the known and established laws of this realm; yet nevertheless it being requisite, for the retaining all the before-mentioned forces, and other persons subject to military law, in their duty, that an exact discipline bo observed, and that persons belonging to the said forces who mutiny or stir up sedition, or desert Her Majesty's service, or are guilty of crimes and offences to the prejndice of good order and military discipline, be brought to a more exemplary and speedy punishment than the usual forms of the law will allow:
And whereas the Army Discipline and Regulation Act, 1879, will expire— (a.) In the United Kingdom, the Channel Islands, and the Isle of Man, on the thirtieth day of April one thousand eight hundred and eighty-one; and (£.) Elsewhere in Europe, inclusive of Malta, also in the West Indies and Americn, on the thirty-first day of July one thousand eight hundred and eighty-one; and
(c.) Elsewhere, whether within or without Her Majesty's dominions, on the thirty-first day of December one thousand eight hundred and eighty-one:
Be it therefore enacted, &c.:
1. SJiort title.'] This Act may be cited as the Army Discipline and Regulation (Annual) Act, 1881.
2. Army Discipline ani Regulation Act (42 & 43 Viet. c. 33)!> be in force for specified timet.'] The Army Discipline and Regulation Act, 1879, shall be and remain in force during the periods herein-after mentioned, and no longer, unless otherwise provided by Parliament; that is to Bay,
(1.) Within the United Kingdom, the Channel Islands, and the Isle of Man, from the thirtieth day of April one thousand eight hundred and eighty-one to the thirtieth day of April one thousand eight hundred and eighty-two, both inclusive; and (2.) Elsewhere in Europe, inclusive of Malta, also in the West Indies and America, from the thirty-first day of July one thousand eight hundred and eighty-one to the thirty-first day of July one thousand eight hundred and eighty-two, both inolnsive; and (3.) Elsewhere, whether within or without Her Majesty's dominions, from the thirty-first day of December one thousand eight hundred and eighty-one to the thirty-first day of December one thousand eight hundred and eighty-two, both inclusive; and the day from which the Army Discipline and Regulation Aot, 1879, is continued in any place by this Act is in relation to that place referred to in this Act as the commenoement of this Aot.
The Army Discipline and Regulation Aot, 1879, while in foroe shall apply to persons subject to military law, whether within or without Her Majesty's dominions.
A person subject to military law shall not be exempted from the provisions of the Army Discipline and Regulation Act, 1879, by reason only that the number of the foroes for the time being in tbe service of Her Majesty, exclusive of the marine foroes, is either greater or less than the number herein-before mentioned.
3. Prices in respect of bilUting—il & 43 Vict. c. 33.] There shall be paid to tbe keeper of a victualling house for the accommodation provided by him in pursuance of the Army Discipline and Regulation Aot, 1879, the prices specified in the schedule to this Aot.
Amendments Of Army. Discipline And Beoulatioh Act, 1S79.
4. Summary punishment.] (1.) On and after the commencement of this Act, where a soldier on active service is guilty of an aggravated offence of drunkenness, or of an offence of disgraceful conduct, or of any offence punishable «ith death or penal servitude, it shall be lawful fur a court■oartial to award for that oflencesuch summary punishment other than logging as may be directed by rules made from
time to time by one of Her Majesty's Principal Secretaries of State ; and such summary punishment shall be of the character of personal restraint or of hard labour, but shall not be of a nature to cause injury to life or limb, and shall not be inflicted where the confirming officer is of opinion that imprisonment oan with due regard to the public service be carried into execution.
(2.) The said summary punishment shall not be inflict*! upon a non-commissioned officer or upon a reduced noncommissioned officer, for any offence committed while holding the rank of non-commissioned officer.
(3.) "An aggravated aet of drunkenness " for the purpoos of this section, means drunkenness committed on the march or otherwise on duty, or after the offender was warned for duty, or when by reason of the drunkenness the offender was found unfit for duty ; and notwithstanding anything contained in tbe Army Discipline and Regulation Act, 1S79, it shall not be incumbent on the commanding officer to deal summarily with such aggravated offence of drunkenness.
(4.) "An offenoe of disgraceful conduct" for the parposes of this eeotion means any offenoe specified in section eighteen of the Army Discipline and Regulation Act, 1879.
(5.) For the purpose of commutation of punishment tbe summary punishment above mentioned shall be deemed to stand in the scale of punishments next below penal servitude.
(6.) Any punishment whioh may, in pursuance of the Army Discipline and Regulation Act, 1879, be awarded in addition to imprisonment, may also be awarded in add.tioo to a summary punishment under this section.
5. Summary court-martial.] (1.) Where a person subject to military law and being on active service with any body of forces is charged, on and after the commencement of this Aot, with an offenoe against the Army Discipline and Regulation Aot, 1879, a summary court-martial nay be convened and shall have jurisdiction to try such oneaoa, if the officer convening the court is of opinion that an ordinary court-martial oannot, having due regard to the pnblio service, be oonvened to try such offence.
(2.) A summary court-martial shall be convened and constituted, and the members and witnesses sworn, and its proceedings conducted, and its finding and sentence contirmeJ in such manner as may be provided by this section an-! rules from time to time made in pursuance of the Army Discipline and Regulation Aot, 1879, as amended by this Act; and sections fifty to fifty-four (both inclusive) of that Act shall not apply to such court-martial, provided that,—
(a.) A summary court-martial shall consist of not less than three officers, unless the officer convening tue same is of opinion that three officers are not available, having due regard to the public service, in which case the court-martial may consist of twj officers; and
(6.) Where a summary court-martial consists of lew than three officers the sentence shall not exceed such summary punishment as is allowed by this Act. or imprisonment ; and
(c.) A sentence of death or penal servitude awarded by a summary court-martial shall not be carried ia'e effect unless and until it has been confirmed by t_c general or field officer commanding the force with which the prisoner is present at the dale of bit sentence.
6. Abolition of corporal punishment.] On and after th» commencement of this Act there shall be repealed so mas*, of the Army Discipline and Regulation Act, 1S79. a* prescribes corporal punishment tor otl'ences committed by persons subject to military law and convicted of Stk: offences by court-martial; also so much of section seventytwo of the said Act as relates to field general courU-maraC without prejudice to anything done or suflered in parsuan.-of the said section, and the finding and sentence of an* «bc;. court held be (bra the commencement of this Act may b* confirmed and carried into effect after such commencement.
7. Rules made in pursuance of this Act to he laid v.-V.-r Parliament.] All rules made in pursuance of this Aet shall be laid before Parliament as soon as practicable after they are made, if Parliament be then sitting, and if Parliament hi not then sitting, as soon as practicable after the beginning of the then next session of Parliament.
Note.—An officer shall pay for his food.
An Act for the transfer of Property held for the Use and Service of the Inland Revenue to the Commissioners of Her Majesty's Works and Public Buildings, and for other purposes. [3rd June 1881.
Be it enacted, &c.:
1. Short title.] This Aot may be cited for all purposes ss the Inland Revenue Buildings Act, 1881.
2. Lands, §c, in the United Kingdom for the service of the Jnla»d Revenue to vest in Commissioners of Works.'] All manors, messuages, buildings, lands, tenements, and hereditaments of freehold or leasehold tenure in the United Kingdom which are now vested in the secretary or joint secretaries to the Commissioners of Inland Revenue, or any other person, in trust for Hor Majesty, her heirs and successors, for the use and service of the Inland Revenue, shall become and are hereby vested in the Commissioners of Her Majesty's Works and Public Buildings (herein-after called t tie Commissioners of Works) for the public service, and shall be subject to the provisions of the Act of the fifteenth und sixteenth years of the reign of Her present Majesty, chapter twenty-eight, in all respects as if the same bad been acquired under the provisions of that Act.
3. Copyholds noio vested in Commissioners of Inland Revenue to remain so, but in trust for Commissioners of Works.] All binds of copyhold or customary tenure which are now vested in the secretary or joint eecretiries to the Commissioners of Inland Revenue, or any other person, in trust for the same Commissioners, or for the service of the Inland Revenue, shall remain vested in such secretary or joint secretaries, or other person, but in trust for the Commi-sioneis of Works for the public service, and shall be subject to the provisions of the taid Act of the fifteenth and sixteenth years of the reign of Her present Majesty, chapter twenty- i,,..-. in all respects as if the same had been acquired under the provisions of that Act.
4. As to completion of existing contracts.] All contracts enured jnto by or on behalf ol the Commissioners of Iuland Revenue in respect of any lands or hereditaments in the United Kingdom for the service of the Inland Revenue, and not at the passing of this Act fully performed and completed, may be enforced, and shall be performed and completed for the public service, in like manner as if the (jommissionersnt Works had been parties thereto instead of the Commissioners of Inland Revenue.
5. Commissioners of Works empowered to purchase lands, <tc. —Incorporation ojS &9 Vict. c. 18, andS&9 Vict.c. 19, tfcc] The Commissioners of Works shall, under and subject to the provisions of the said Act of the fifteenth and sixteenth years of the reign of Her present Majesty, chapter twenty
eight, from time to time purchase, hire, or otherwise acquire such buildings, lands, or other hereditaments as may be necessary for the service of the Inland Revenue within the United Kingdom; and for the purposes of any such purchase the Lands Clauses Consolidation Act, 1845, and the Lands Clauses Consolidation (Scotland) Act, 1845, and the Acts extending and amending the same respectively, except so much thereof as relates to the purchase of land otherwise than by agreement, are hereby incorporated with this Act, the special Act being construed to mean this Act, and the promoters of the undertaking being construed to mean the Commissioners of Works.
6. Purchases, $c, subject to provisions of 15 & 16 Vict. c. 28.] Every purchase, sale, exchange, or lease by the Commissioners of Hor Majesty's Work* under this Act shall be deemed to be a purchase, sale, exchange, or leas? under the said Act of the fifteenth and sixteenth years of the reign of Her present Majesty, chapter twenty-eight.
Provided that it shall not be necessary for any vendor, purchaser, lessor, or lessee to ascertain that the consent of the Commissioners of Her Majesty's Treasury to the purchase, sale, exchange, or lease by the Commissioners of Works has been given.
An Act to further amend the law relating to Sea Fisheries by providing for the protection of Clam and other Bait Beds. [3rd June 1881.
Be it enacted, &c.:
1. Short title.] This Act may be cited as the Sea Fisheries (Clam and Bait Beds) Act, 1881.
2. Power of Board of Trade by Provisional Order to protect bait beds from injury by beam trawls—41 &, 42 Vict. c. 73.] Where the Board of Trade, on such application and after such local inquiry as in this Act mentioned, are satisfied that the unrestricted use of beam trawls in any area being part of the sea adjoining the United Kingdom, and within the territorial waters of Her Majesty's dominions, within the meaning of the Territorial Waters Jurisdiction Act, 1878, is injurious to any cla'n or other bait bed in that area, the Board of Trade may make an order for restricting or prohibiting or for empowering the authority named therein to restrict or prohibit, either entirely or subject to such regulations as may be provided by the order, the use of any beam trawl for taking sea fish within the area named iu the order during such term of years, or during such period either in every year or in a term of years, as is limited by the order.
The Board of Trade may, by any such order, provide for enforcing the order, and any restriction, prohibition, or regulation contained therein, by fines not exceeding twenty pounds for each offence ; and the authority empowered by the order may be any person or body of persons corporate or unincorporate, and may, if it seem expedient, be constituted by the order.
An order under this section shall be subject to such confirmation by Parliament or otherwise as in this Act mentioned.
3. Persons who may apply for order.] An application to the Board of Trade for an order under this Act in relation to any locality may be made by memorial in that behalf presented to the Board of Trade by any persons appearing to the Board of Trade to represent the fishermen of the locality, or by any of the following authorities, if they appear to the Board of Trade to be interested in the fisheries of the locality; namely,
The justices of a county in general or quarter sessions assembled, or in Scotland the commissioners of supply of acy county;
A town council or other urban sanitary authority;
Any body corporate, persons or person being or claiming to be proprietors or proprietor of or entrusted with the duty of improving, managing, maintaining, or regulatit g any harbour.
4. Application of provisions of 31 & 32 Viet. c. 45, relating to orders of the Board of Trade.] For the purposes of an order under this Act, and the local inquiry, confirmation, and other matters in reference thereto, sections thirty to thirty-nine (both inclnsive), sections forty-two and fortythree, section forty-six, and sections forty-eight to fifty (both. inclusive), of the Sea Fisheries Act, 1868, Bhall apply as if those sections were re-enacted in this Act with the necessary modifications ; and with the substitution of the applicants for an order under this Aot for "the promoter«."
Provided, that where an order made under this Act either is limited to an area not exceeding five acres, or amends n previous order without extending the area to which 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 j and every such order, if confirmed by Her Majesty in Conneil, shall have full operation as if it had bten confirmed by Parliament.
5. Power to determine order.] An order made under this Act, and confirmed by Order in Coanoil, may, notwithstanding anything in the order, be determined either wholly or partially 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. P.wer in order under 31 & 32 Viet. 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 Bosrd see fit, contain provisions repealing or amending all or any of the provisions contained in au 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
8. Recovery of fines.] All fines and proceedings under this Act, or under any order made and confirmed in pursuance of this Act, mar be recovered and taken in the aame manner as fines and proceedings are recovered and taken nnder the Sea Fisheries Act, 1868, and any Act amending the same.
9. Interpretation.] In this Act, unleBSthecontextotherwise requires, the expression " beam trawl" means a net commonly known as a beam trawl net, and any other engine or instrument (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.
An Act to grant certain Duties cf 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.
1. Short title.
2. Import duties on tea.
3. Alteration of customs duties on beer.
4. Drawback on the exportation of imported beer. 6. 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 obstructing officers. Attempting the foregoing offences. Penalty,
13. Certain sections of this Act incorporated in 39 & 40
Vict. c. 36.
As to Excite.
14. Brewer's licence. Annual value of house exceeding
ten pounds and not exceeding fifteen pounds.
15. Provision? with regard to brewers other than brew en
16. Allowance granted to rectifiers and compounders on
17. Provisions as to warehousing foreign wine in an
18. Goods liable to a duty of oustoms or excise may be
warehoused in a oustoms or excise war ehooae.
19. Grant of duties of income tax.
20. Provisions of Income Tax Acts to apply to duties hereby granted.
Provisions of Income Tax Acts to apply to duties to
be granted for succeeding year. Assessment of inoome tax under schedules (A) and (B), and of the inhabited house duties for the year 1881-82, 32 & 33 Viot. c. 67. Particulars to be stated in collectors receipts. Interpretation of "servant" and "other person" in
exemption from inhabited house duty. Amendment of 43 & 44 Vict. c. 19, s. 53.
31. 32. 33.
As to Probate and Legacy Duties and Duties on Actountt.
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.
As to forms of affidavit.
Probate or letters of administration to bear a certifi-
34. Provision as to inventories where gross value of estate does not exceed three hundred pounds. Provision in oase of subsequent discovery tba t the
value of estate exceeded three hundred pounds. Relief from legaoy duty in oases under three huudred pounds.
Power to Commissioners to require explanations and proof in support of affidavit or inventory.
38. Gruat of duties on accounts of certain property.
39. Delivery of accounts on oath.
40. Double duty payable in case of default.
41. Cesser of legaoy and suooession duties at the rate
of one per oent. in certain oases.
42. Charge of legaoy duty on legacies not amounting to
43. Power to Commissioners to accept composition for
legacy duty nnder a will.
44. Amendments of 33 & 34 Viot. o. 97.
45. Stamp duty on transfers of county stock.
46. Stamp duty on stock certificates to bearer.
47. Stamp dnties of one penny may be denoted by
postage stamps and vioe versa.
48. Repeal of enactments in schedule.
Schedule. Be it enacted, &a.:
1. Short title.] This Aot may be cited as the Customs and Inland Bevenue Aot, 1881.
2. Import duties on tea.] The dnties of oustoms now chargeable upon tea shall continue to be levied and charged on and after the first day of August, one thousand eight hundred and eighty-one, until the first day of August < thousand eight hundred and eighty-two, on the impor thereof into Great Britain or Ireland; (that is to say,)
Tea, the pound . • «
3. Alteration of customs duties on beer—39 & 40 Vict. c. 35-] In liea of the duties of customs now payable under the Customs Tariff Act, 1876, on beer and ale, there shall be paid and charged the duties following; (that is to say,)
For every thirty-six gallons of beer of the desoriptions called mum, spruce, or black beer, Where the worts thereof were before fermentation of a specific gravity—
£ 9. d.
Not exceeding one thousand two hundred and fifteen degrees . . .16 0
Exceeding one thousand two hundred
Where the worts thereof were before
One thousand and fifty-seven
degrees 0 6 6
And Bo in proportion for any difference in gravity.
4. Drawback on the exportation of imported beer—43 & 44 Vict. c. 20.] In respect of all beer imported or brought into Great Britain or Ireland, and subsequently exported as merchandise, or shipped for use as ship stores, or removed to the Isle of Man, and on which beer the duties of customs under this Act shall have been paid, there shall be allowed and paid the drawback under section tbirty-Bi'x of the Inland Revenue Act, 18S0, upon the exportation ot beer brewed in the United Kingdom.
5. Provisions as to importation of beer.] (1.) The importer of any beer into Great Britain or Ireland, or his agent, and any person bringing in beer into Great Britain or Ireland from the Isle of Man, or his agent, shall deliver to the proper officer of cnstoms at the place at or to which the beer is so imported or brought in, a declaration of the original gravity of the worts from which the beer was brewed, such declaration to be duly verified by signature, and to be in such form as the Commissioners of Customs may direct.
(2.) For the purpose of charging the proper duty of customs on beer so imported or brought in, the original gravity of the beer may be ascertained by an officer of customs, or an officer of inland revenue, in the manner provided by section fifteen of the Inland Revenue Act, 1880, for determining the original gravity of beer brewed in the United Kingdom, and duty shall be charged acoording to the gravity stated in the declaration or that ascertained by the officer whichever shall be the highest.
(3.) If the gravity ascertained by the offioer shall exceed by two per centum the gravity Btated in the declaration the beer shall be forfeited, and, if the gravity so ascertained shall exceed by five per centum the gravity stated in the declaration, the importer or person bringing in the beer, and the agent declaring, if any, shall forfeit a penalty of one hundred pounds.
6. Beer imported may be exported.'] (1.) It shall bs lawful for any person to export as merchandise to foreign parts or 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 in sections thirty-seven, thirty-eight, and thirty-nine of the Inland Revenue Act, 1880, shall extend and apply to the exportation or removal of beer imported or brought in,
(2.) It shall not be necessary for the declaration mentioned in section tbirty-seven of the said Act to be produced upon the exportation or removal of beer imported or brought in ; but the notice thereby required to he given to the proper officer at the place from which the beer is to be exported or removed shall specify that the full duties of customs have been charged and paid upon the beer, and such notice, which may be given by the exporter or his agent, shall be duly verified by signature, and shall be deemed an instrument within section one hundred and sixty-eight of the Customs Consolidation Act, 1876.
7. Alteration of duties on spirits imported—39 & 40 Vict, e. 35.] In lieu of the duties of customs now payable under the Customs Tariff Act, 1876, on spirits or strong waters, and of the duties of excise on spirits manufactured or distilled in the islands of Guernsey, Jersey, Alderney, and Sark respectively, and imported into the United Kingdom, there
shall be charged and paid the duties of customs following; (that is to say,)
£ s. d.
For every gallon computed at hydrometer
For every gallon of perfu med spirits . 0 16 0
And so in proportion for any lens quantity.
Where a person importingliqueurs, cordials, or other preparations containing spirits in bottle, may have entered the same in sach a manner as to indicate that the strength is not to be tested, daty shall be charged and paid at the rate following; (that is to say,)
£ s. d.
For every gallon thereof . . . . 0 14 0 And Bo in proportion for any less quantity.
8. Jfnde of testing in case of obscuration.] In any case where by reason of the presence of oolouring, sweetening, or other matter, the correct strength of any spirit cannot be immediately ascertained by SykeB's hydrometer, a sample of such spirit may be distilled or treated by such other process as the Commissioners of Customs may direct, Bo that the true strength of the spirit may be ascertained by the said hydrometer.
9. Time and place for landing goods inwards."] No goods, excopt diamonds and bullion, and lobsters and fresh fish of British taking, imported in British ships, which goods may be landed without report or entry, shall be unshipped from any ship arriving from parts beyond the seas, or be landed or put on shore on Sundays or holidays, except by special permission of the Commissioners of Customs; nor shall they be unshipped, landed, or put on shore on any other days except between the hours of eight o'clock in the morning and four o'clock in the afternoon from the first day of March to the thirty-first day of October, both inclusive, and between the hours of nine o'clock in the morning and four o'clock in the afternoon during the remainder of the year, or between such other hours as may be appointed by the Commissioners of Customs; nor shall any goods whatever be unshipped or landed at any time unless in the presence or with the authority of the proper officer of customs, nor shall they be so landed except at some legal quay, wharf, or other place duly appointed for the landing or unshipping of goods, nor shall any goods after having been unshipped or put into any boat or craft to be landed be transhipped or removed into any other boat or craft previously to their being landed, without the permission of the proper offioer of customs; and if any goods shall be unshipped or removed from any importing ship for the purpose of being landed they ehall be forthwith taken to and landed at the wharf, quay, or other place at whioh the same are intended to be landed. If any goods shall be unshipped, landed, transhipped, removed, or dealt with contrary to the provisions of this seotion they shall be forfeited, together with the barge, lighter, boat, or other vessel employed in removing the same.
10. Time and places for landing and shipping coastwise."] If any goods shall be unshipped from any ship arriving coastwise, or be shipped or waterborne to be shipped for carriage coastwise on Sundays or holidays, except by the special permission of the Commissioners of Customs, or on any other day unless in the presence or with the authority of the proper offioer of customs, or unless at such times and places as shall be appointed or approved by him for that purpose, the same shall be forfeited, and the master of the ship shall forfeit the penalty of fifty pounds.
11. Specifications for free goods six days after clearance— Forms Nos. 8 and 9—Except as to salmon.] The exporter of goods for which no bond is required shall (except as hereinafter provided) within six days alter tbe final clearance outwards of the exporting ship, or within such other period as the Commissioners of Customs may direct, either by himself or his agent, deliver to the proper officer of customs at the port of shipment a specification in the Form No. 8 or No. 9 in Schedule B. to the Customs Consolidation Act, 1876, according to the nature of the goods, and containing the several particulars indicated in or required thereby, or in snob. other form and manner as the Commissioners of Customs may direot, and Bhall subscribe the declaration at the foot thereof, and on the demand of the proper officer of customs shall produce the invoice bills of lading and other documents relating to the goods to test the accuracy of such speci6cation; and on failure to comply with any of the foregoing requirements, the exporter or agent shall for every such offence forfeit five pounds; and in case any of the particulars contained in any such specification shall be incorrect or inaccurate, the person subscribing the declaration shall forfeit the like penalty.
Provided always that no salmon shall be shipped to be exported without previous entry thereof in accordance with the Salmon Fishery Acts for the time being, nor except upon due compliance in all other respects with the provisions of such Acts.
12. Persona may be searched if officers have reason to suspect smuggled goods are concealed upon them—Rescuing goods— —Rescuing persons—Assaulting or obstructing officers— Attempting the foregoing effences — Penalty.] Any officer of 0U8toms or other person duly employed in the prevention of smuggling may search any person on board any ship or boat within the limits of any port in the United Kingdom or the Channel islands, or any person who shall have landed from any ship or boat, provided snch officer or other person duly employed as aforesaid shall have gcod reason to suppose that snch person is carrying or has any uncustomed or prohibited goods about his person.
A person shall be guilty of an offence—
(1.) If he staves, breaks, or destroys any goods to
prevent the seizure thereof, by an officer of customs
or other person authorized to seize the same. (2.) If he rescues, or staves, breaks or destroys to
prevent the scouring thereof any goods seized by an
officer of customs or other person authorized to
seize the same. (3.) If he rescues any person apprehended for any offence
punishable by fine or imprisonment under the Customs
(4.) If he prevents the apprehension of any such person.
(5.) If he assaults or obstructs any officer of customs, or any officer of the Army, Navy, Marines, Coast Guard, or other person duly employed for the prevention of smuggling, going, remaining, or returning from on board a ship or boat within the limits of any port in the United Kingdom or the Channel islands, or in searching such a ship or boat, or in searching a person who has landed from any such ship or boat, or in seizing any goods liable to forfeiture under the Customs Acts, or otherwise acting in the execution of his duly.
(6.) If he attempts or endeavours to commit, or aids, abets, or assists in the commission of any of the offences mentioned in this section. And a person so offending shall for each such offence forfeit the penalty of not exceeding one hundred pounds, and he may either be dctuinod or preceded against by information and summons.
13. Certain sections of this Act incorporated in 39 & 40 Viet. c. 36.] Sections five, six, nine, ten, eleven, and twelve of this Act shall be d»emcd and token to bo incorporated in and form part of the Customs Consolidation Act, 1876, and shall be read and construed therewith, and the provisions of that Act shall be deimed to relate and be applicable to such sections in the fame manner and to the same extent as if thu same sections had been originally enacted therein; and each of the said sections nine, ten, eleven, and twelve shall take the place of sections forty-eight, one hundred and fortythree, one hundred and ten, and one hundred and eightyfour respectively of the said Act, and seotiou eight of this Aot shall apply to the Islo of Man, so far as relates to all spirits charged with duty by reference to hydrometer strength.
As to Excise.
14. Brewer's licence—Annual value of house exceeding £10 and not exceeding £15.] (1.) On and after the first day of October, one thousand eight hundred and eighty-one, there shall be granted and paid on a lioence to be taken out annually by a brewer (not being a brewer for sale) who Bhall be the occupier of a house of an annual value exceeding ten pounds, and not exceeding fifteen pounds, the duty of £0 9s. Od.
(2.) The provisions in snb-seotions two and three of section ten of the Island Revenue Act, 1880, shall apply to such lioenoe as if it had been one of the I" tioned in sub-section one of that I
15. Provisions with regard to brewers others than brewers for sale.} (1.) In charging the duty on beer brcwel by a brewer other than a brewer for sale under section thirteea of the Inland Revenue Act, 1880, a deduction of six per centum shall be made from the quantity of deemed to have been brewed by him by relation to i
(2.) The exemption from the duty on beer under section thirty-three of the said Act shall extend to beer brewed by a brewer other than a brewer for sale, occupying a house of an annual value exceeding ten pounds but not exceeding fifteen pounds, provided that the beer is brewed solely for his own domestic use.
(3.) A licence to a brewer other than a brewer for sale shall not authorize the brewing of beer in more than one house to be mentioned therein, nor shall such a licence be transferred to any person other than the widow of the person to whom the same was granted or to his executors or administrators or assignee or trustee in bankruptcy.
(4.) The term " house " as used in this section and in sections thirty-three and thirty-four of the said Act means and includes a dwelling-house together with the office*, courts, yards and gardens occupied therewith.
(■">.) The annual value of a house occupied by a brewer other than a brewer for sale shall be ascertained by such means as the Commissioners of Inland Revenue shall think fit, but an appeal shall lie from their valuation to the Commissioners for the general purposes of Income Tax for ths division in which the house is situate, and their decision shall be final.
16. ^4 llowance granted to rectifiers and compounders on spirits exported.] The allowance of threepence per gallon, payable to any licensed rectifier or compounder under section four of the Act of the twenty-third and twenty-fourth years of Her Majesty's reign, chapter one hundred and twentynine, or section twelve of the Act of the twenty-eighth and twenty-ninth years of Her Majesty's reign, chapter ninetyeight, shall be increased to fourpence per gallon.
17. Provisions as to warehousing foreign wine in an warehouse.'] (1.) Foreign wine warehoused in a warehouse of which an accouut has been taken by the proper officer of customs, may upon such security being given, and subject to such regulations being observed as the Commissioners of Customs or the Commissioners of Inland Revenue respectively shall from time to time prescribe, be removed, without payrcent of duty, to an excise warehouse, and from thence to any other excise or customs warehouse or for exportation or ships' stores.
(2.) Foreign wine warehoused in an excise warehouse, may, upon payment of the proper duties of customs, be delivered for heme consumption.
(3.) The enactments contained in the Spirits Act, 1S30, in relation to a proprietor or occupier cf an excise warehouse, and to a proprietor of spirits warehoused, and to the warehousing and treatment of spirits in an excise warehouse, and the delivery of the same thereout, and the collecting and accounting for the duty thereon, shall "..»»« effect in relation to foreign wine warehoused in the same manner and to the same extent as if the term for^i^i wine was included in the term . pints, wherever used in those enaeto.ents.
18. Gnnis liable to a duty of customs or excise mi? be warehoused in a customs or excise warehouse."] (1.) Subset to such regulations as the Commissioners cf Customs or the Commissioners of Inland Revenue may from time to time prescribe, goods of any description liable to a duty of customs or excise may bo warehoused in any customs cr exci«e warehouse approved by the Commissioners of Her Majesty's Treasury for the purpose.
(2 ) All the powers, provisions, regulations, and penaltif* contained in or imposed by any Act relating to the custom and excise respectively as to the warehousing, custody, and delivery out of warehouse of goods liable to a doty of customs or excise, and as to any deficiencies therein, or allowances thereon, shall where applicable be observed, applied, enforced, and put into execution with reference to such