2. DUTIES AND PENALTIES UNDER 5 & 6 VICT. C. 79, MAY BE COLLECTED AND SUED FOR, &C. UNDER THAT ACT, OR UNDER 7 & 8 GEO. 4, c. 53, 4 & 5 WILL. 4, c. 51, and AMENDING ACTS.All duties imposed for and in respect of passengers conveyed upon railways, by an Act of the fifth and sixth years of the reign of her Majesty, intituled "An Act to repeal the duties payable on stage carriages and on passengers conveyed upon railways, and certain other stamp duties in Great Britain, "and to grant other duties in lieu thereof; and also to amend the laws relating to the stamp duties," . . all which several duties are declared by law to be duties of excise, and placed under the collection and management of the Commissioners of Excise, and all penalties, fines, and forfeitures imposed by the said recited Acts or any of them, or by any other Act or Acts of Parliament relating to the several duties or any of them, may, by order of the Commissioners of Excise, be collected, sued for, recovered, levied, mitigated, paid, and applied, as by the said recited Acts or any of them, or by any of the Acts aforesaid, is directed, or by the same ways, means, and methods, and in like mauner, and under the same general or special powers, provisions, regulations, and directions, as to appeal, and in all other respects, as any other duties of excise, or any fines, penalties, or forfeitures in such respect, are directed to be collected, sued for, recovered, levied, mitigated, paid, and applied, under the Excise Management Act, 1827, as amended by the Excise Management Act, 1834, (except so far as the same is afterwards repealed by this Act,) and as amended by any other Act or Acts relating to the collection and management of the duties of excise, S. 2 in part rep. 38 & 39 Vict. c. 66 (S. L. R.), and 54 & 55 Vict. c. 67 (S.L.R.). 3. LIMITATION OF INFORMATIONS FOR EXCISE PENALTIES.-[Repeal of 4 & 5 Will. 4, c. 51, s. 19, in part] Every information exhibited by order of the Commissioners of Excise for the recovery of any penalty imposed, or for the condemnation of any seizure made as forfeited, under or by virtue of any Act or Acts relating to any duties under the collection and management of the Commissioners of Excise or of the Commissioners of Customs, may be exhibited before the . justice or justices of the peace at any time within six calendar months after the offence or offences alleged in such information have been committed, or the goods, commodities, chattels, or things therein alleged to have been forfeited have been seized, and all such proceedings shall be afterwards had thereupon as by law directed, anything in any other Act or Acts of Parliament to the contrary thereof notwithstanding. S. 3 in part rep. 54 & 55 Vict. c. 67 (S.L.R.). CHAPTER CXIX. THE PUBLIC MONEY DRAINAGE ACT, 1848 (Short Titles Act, 1896). AN ACT to simplify the Forms of Certificates under the Act authorizing the Advance of Money for the Improvement of Land by Drainage in Great [4th September 1848.] Britain. [Preamble recites 9 & 10 Vict. c. 101, and amending Act 10 & 11 Vict. c. 11.] 1. IN SUBSEQUENT CERTIFICATES FOR ADVANCES, THE LANDS MAY BE SPECIFIED BY REFERENCE TO FIRST CERTIFICATE.-Where more than one certificate for an advance under the said Acts or either of them shall be issued in respect of the works referred to in the same provisional certificate, it shall not be necessary in the second or any subsequent certificate for an advance in respect of such works to specify the land in respect of which such advance is to be made, except by way of reference to the specification in the first certificate of advance, as herein-after mentioned, but it shall be sufficient that such second and every subsequent certificate shall certify that the land to be charged in respect of the advance under such certificate is the land which is specified in the first certificate of advance in respect of the works referred to in the same provisional certificate, and shall state the date of such first certificate, and the sum which the commissioners shall have therein certified should be issued. 2. CANCELLATION of CertificatE.-It shall be lawful for the commissioners, where they shall think fit, with the approval of the Treasury, notified by one of their secretaries, by any memorandum in writing under the seal of the commissioners to cancel any certificate for an advance under the said Acts upon which no advance shall have been actually made, and thereupon such certificate shall be wholly void; and it shall be lawful for the commissioners to proceed as if no such certificate had been made or issued. 3. WHERE CANCELLED CERTIFICATE REGISTERED IN SCOTLAND, MEMORANDUM OF CANCELLATION TO BE REGISTERED.-Provided always, that where any such certificate which shall have been so cancelled as aforesaid shall have been registered in the general or particular register of sasines in Scotland, the said commissioners shall and may deliver to the owner of the lands, or the party to whom such certificate so cancelled as aforesaid was granted, or other party interested, a duplicate of the said memorandum of such cancellation, and such owner or party shall cause the said memorandum to be duly registered in the general or particular register of sasines in which such cancelled certificate was registered, and the keeper of such register is hereby authorized and required to register the same accordingly, and to grant an indorsement on the said memorandum, certifying that the same has been duly registered. 4. CONSTRUCTION.-This Act and the said recited Act shall be construed together as one Act. [S. 5 rep. 38 & 39 Vict. c. 66 (S.L.R.).] CHAPTER CXXI. THE LIQUEUR ACT, 1848 (Short Titles Act, 189). AN ACT to alter the Laws and Regulations of Excise respecting the Survey of Dealers in and Retailers of Spirits, and respecting the Sale and Removal of Spirits by Permit from the Stock of such Traders; Title in part rep. 54 & 55 Vict. c. 67 (S. L.R.). [4th September 1848.] [Ss. 1-8 rep. 38 & 39 Vict. c. 66 (S.L.R.).] 9. ADDITIONAL LICENCES FOR RETAIL OF FOREIGN LIQUEURS-6 GEO. 4, c. 81.-Any person duly licensed as a dealer in spirits under the Excise Licences Act, 1825, may take out an additional licence authorizing such person to sell by retail any quantity (the same not being less than one reputed quart bottle, or in the bottles in which the same may have been imported) of foreign liqueurs not to be drunk or consumed upon the premises. 10. DUTY ON ADDITIONAL LICENCE TO BE L.2, 28. ANNUALLY, AND TO BE AN EXCISE DUTY. For every such additional licence there shall be paid an annual duty of excise of two pounds two shillings, which said duty shall be under the collection and management of the Commissioners of Excise, and shall be raised, recovered, paid, and accounted for, in the same manner, and under the same enactments, provisions, pains, penalties, and forfeitures, as other licence duties under the collection and management of the Commissioners of Excise are raised, recovered, paid, and accounted for. 11. FORM AND DURATION OF LICENCE-PROVISIONS OF 6 GEO. 4, c. 81, TO APPLY TO LICENCE. Every such licence shall be in such form and shall contain such particulars as the Commissioners of Excise may direct, and shall be signed, granted, and issued by the proper officers of excise duly authorized to grant licences; and every such licence shall continue in force from the day of the date thereof until the fifth day of July following, on which day every such licence shall expire, and shall be renewed if the same business is carried on; and all the enactments, provisions, pains, penalties, and forfeitures contained in the Excise Licences Act, 1825, the reign aforesaid shall apply to and be in force in respect of the said additional licence, in the same manner as if the same had been one of the licences originally included in that Act. [Ss. 12-17 rep. 38 & 39 Vict. c. 66 (S.L.R.). S. 13 provided for the delivery of certificate books by excise officers to dealers in and retailers of spirits, on request; see now 43 & 44 Vict. c. 24, 8. 108.] 18. CERTIFICATE Books to be printed on Paper provided under 2 & 3 WILL. 4, C. 16-COMMISSIONERS OF EXCISE TO PROVIDE PLATES AND TYPES-PUNISHMENT OF PERSONS COUNTERFEITING PLATES, TYPES, CERTIFICATES, &c.-2 & 3 WILL. 4, c. 16-PAPER TO BE USED NEED NOT HAVE THE WORDS "EXCISE OFFICE" THEREON.-The certificate book, prepared with proper printed forms of certificates, which by this Act is directed to be delivered by the proper officer of excise to every dealer in and to every retailer of spirits who requests the same in writing of such officer, shall be printed on paper provided under and by virtue of the Excise Permit Act, 1832, to be used in Great Britain and Ireland for permits, under and subject to the same enactments, rules, regulations, exceptions, pains, and penalties, as is or are in the said Act contained for or in respect of the same paper when used by the Commissioners of Excise for permits; and the said commissioners shall cause to be provided plates engraved with such marks, stamps, numbers, or devices, which they may afterwards alter, as to them seems meet, and shall also cause to be provided types cast in any particular form that they think proper for the printing, stamping, and marking the said paper for such certificates; and the said plates shall be engraven and types cast by such person or persons as the said commissioners for that purpose authorize or appoint, and the said plates so engraven, and the types so cast, shall be kept by such officer or other person as the said commissioners authorize or appoint; and every person not being so authorized or appointed by the said commissioners who engraves, casts, cuts, or makes, or causes or procures to be engraven, cast, cut, or made, or aids or assists in engraving, casting, cutting, or making, any plate or type made or used by the direction of the said commissioners for the purpose of marking or printing the paper to be used for certificates, and every person (except as aforesaid) who knowingly has in his custody or possession, without lawful excuse (the proof whereof shall lie on the person accused), any such plate or type, shall for every such offence be adjudged guilty of the like offence, and shall suffer punishment accordingly, as by the Excise Permit Act, 1832, is provided for and enacted in respect of any person adjudged guilty of a similar offence for and in respect of the plates or types provided by the said commissioners for the printing of permits; and every person who counterfeits or forges, or causes or procures to be counterfeited or forged, or assists in counterfeiting or forging, any such certificate as aforesaid, or any part of any such certificate, or counterfeits any impression, mark, or stamp, number, or device, provided or appointed by the said commissioners to be put on such certificate, or who utters, gives, or makes use of any counterfeited or forged certificate, knowing the same or any part thereof to be counterfeited or forged, or who utters, gives, or makes use of any such certificate with any such counterfeited impression, mark, or stamp, number, or device, knowing the same to be counterfeited, and every person who knowingly or willingly accepts or receives any counterfeited or forged certificate, or any certificate with any such counterfeited impression, mark, or stamp, number, or device thereon, knowing the same to be counterfeited, shall for every such offence be adjudged guilty of the like offence, and shall suffer punishment accordingly, as by the Excise Permit Act, 1832, is provided for and enacted in respect of every person adjudged guilty of a similar offence for and in respect of the plates or types provided by the said commissioners for the printing of permits: Provided always, that it shall be lawful for the said commissioners to cause the paper to be used for the printing of permits under the Excise Permit Act, 1832, or to be used for the printing of certificates under this Act, to be made of such quality or texture, or with such letters, figures, marks, or devices visible in the substance of such paper, as the said commissioners may direct, without such paper having the words "Excise Office" visible in the substance thereof; and all papers so made and used shall be subject to the same enactments, rules, regulations, exceptions, pains, and penalties, as is or are contained in the said recited Act for and in respect of the paper to be provided as directed by that Act. [Ss. 19-30 rep. 38 § 39 Vict. c. 66 (S.L.R.).] CHAPTER CXXII. THE BONDED WAREHOUSES ACT, 1848 (Short Titles Act, 1896). AN ACT to amend the Laws respecting the Removal of Goods subject [4th September 1848.] to Excise Regulations from Customs Warehouse. Title in part rep. 54 & 55 Vict. c. 67 (S.L.R.). [Whole Act except the parts of s. 26 here printed, rep. 38 & 39 Vict. c. 66 (S.L.R.).] . 26. CERTIFICATE FOR REMOVAL OF GOODS FROM BONDED WAREHOUSE-PERSONS REMOVING OR RECEIVING SUCH GOODS WITH OR WITHOUT SUCH CErtificate to BE LIABLE AS FOR REMOVING OR RECEIVING GOODS WITH OR WITHOUT PERMIT.— Before any goods which are subject to any regulations of excise are removed from any warehouse or place in which they are deposited for security of the duties of customs, the party intending to remove the same shall, on making due entry thereof for home consumption, deliver to the collector and comptroller of the customs one certificate or duplicate of such original entry, in case the whole of the goods included in such original entry are intended to be removed into the stock, custody, or possession of any one party, or in case it be intended to remove such goods into the stock, custody, or possession of two or more parties, then the party making such entry shall deliver to the collector and comptroller two or more certificates or duplicates, as the case may require; and each certificate or duplicate shall contain such particulars, and be arranged in such form and manner, as the collector and comptroller may require; and such certificate or certificates, duplicate or duplicates, as the case may be, shall be annexed to and retained with the original entry, until application be made for the removal of such goods, whereupon the proper officer of customs shall, in respect of such removal, endorse on the certificate or duplicate relating thereto the marks, numbers, and contents of the casks and packages so intended to be removed, and also, if any of such packages contain spirits, the degree of strength per centum thereof; and the party applying for such removal shall endorse on the certificate or duplicate relating thereto the name and address of the person to whom, or into whose stock, custody, or possession, such goods are intended to be removed; and at the time of the delivery of such goods for removal the proper officer of customs shall endorse on such certificate or duplicate the day and hour of delivery and sign his name thereto, and shall then deliver such certificate or duplicate to the party applying for the removal of such goods, in order that the same may accompany such goods into the stock, custody, or possession of the party whose name and address is endorsed on such certificate; and no such goods accompanied by such certificate or duplicate, on removal thereof direct from the warehouse to the party whose name and address is endorsed on such certificate or duplicate, shall be liable to seizure and forfeiture, or the party removing or receiving the same to any penalty, for or by reason of such goods not being accompanied by a permit, provided such goods be conveyed within a reasonable time after the date of the delivery thereof direct from the warehouse to or into the stock, custody, or possession of the party whose name and address is endorsed on such certificate; and every person removing or receiving such goods with such certificate accompanying the same as aforesaid, or removing or receiving the same without such certificate, shall be subject and liable to the same rules, regulations, penalties, and forfeitures, in respect of such certificate, as such person is subject and liable to, under and by virtue of any Act or Acts of Parliament relating to the Revenue of Excise, for or by reason of his removing or receiving the like goods with a true and lawful permit accompanying the same, or removing or receiving the same without such permit. 12 & 13 VICTORIA, 1849. CHAPTER I. THE INLAND REVENUE BOARD ACT, 1849 (Short Titles Act, 1896). AN ACT to consolidate the Boards of Excise and Stamps and Taxes into One [Whole Act, except s. 16, rep. 53 & 54 Vict. c. 21, s. 40.] 16. POWER TO COMMISSIONERS TO APPOINT PERSON TO GRANT AND SIGN LICENCES.And whereas under and by virtue of divers Acts of Parliament now in force certain licences are required to be taken out and obtained from the Commissioners of Excise and the Commissioners of Stamps and Taxes respectively by persons using, exercising, or carrying on certain trades, professions, callings, occupations, or businesses, or trading or dealing in, or vending, selling, or retailing, certain goods, wares, or commodities, or keeping or using certain articles, and by other persons and for other purposes in the said Acts specified; and it is expedient to provide for the granting and signing of such licences: Be it enacted, that all or any of such licences as aforesaid shall and may lawfully be granted and signed by such person or persons as the Commissioners of Inland Revenue shall appoint or authorize in that behalf; and every such licence which shall be so granted and signed shall be as valid and effectual, for all purposes whatsoever, as it would have been if the same had been granted or signed by or under the hands and seals of the said Commissioners of Inland Revenue, or any number of them, any thing in any Act or Acts contained to the contrary thereof in any wise notwithstanding. CHAPTER XXV. THE PORTUGUESE DESERTERS ACT, 1849 (Short Titles Act, 1896). AN ACT for giving effect to the Stipulations of a Treaty between Her Majesty and the Queen of Portugal for the Apprehension of certain Deserters. [26th June 1849.] [Preamble recites Treaty of Commerce and Navigation with Portugal dated 3 July 1842, Articles 16 & 19. (See Hertslet's Treaties, vol. 6, p. 598.)] 1. APPREHENSION AND RENDITION OF DESERTERS FROM PORTUGUESE VESSELS IN PORTS IN BRITISH DOMINIONS.-In case any apprentice or sailor shall desert from any vessel belonging to any Portuguese subject or subjects, while such vessel shall be within any port in any of her Majesty's dominions or the territories under the government of the East India Company, all justices of the peace and other magistrates and officers of justice within their several jurisdictions shall, on application being made by a Portuguese consul, or his deputy or representative, according to the provisions of the said treaty, aid in apprehending such apprentice or sailor; and upon any such application it shall be lawful for any justice of the peace, or other magistrate or person having power to commit for trial persons accused of crimes against the laws of that part of her Majesty's dominions or territories in which such apprentice or sailor shall be found, to issue his warrant for the apprehension of such apprentice or sailor, and upon due proof of such desertion as aforesaid, to order such apprentice or sailor to be conveyed on board the said vessel, or to be delivered to the master, mate, or owner of such vessel, or his agent, for the purpose of being so conveyed; and it shall be lawful for such master, mate, owner, or agent, or any other person, in pursuance of the order in that behalf, to convey such apprentice or sailor accordingly. 2. PENALTY FOR PROTECTING DESERTERS.-No person shall protect or harbour any apprentice or sailor who shall have deserted as aforesaid, knowing or having reason to believe such apprentice or sailor to have so deserted; and every person so offending |