Revenue Act, 1862

Unstamped cards may be exported.

37. Provided also, that any licensed maker of cards who shall have given security as herein-after required may export cards made by him on the premises specified in his licence to the Isle of Man or to foreign parts, without being enclosed in wrappers provided under this Act, under the conditions and provisions herein-after mentioned; that is to say, before any cards intended for exportation shall be removed from the premises of the licensed maker, notice of the intention to export them shall be given by the maker to the said Commissioners, or to some officer of Inland Revenue authorized to receive the same, at the chief office in London, or at the place at which the maker shall be licensed, specifying the quantity of packs and the description of the cards to be exported, the ports or places from and to which respectively, and the name of the ship or vessel in which the cards are to be exported; and the said Commissioners or officer shall issue to the maker a certificate, in such form as the Commissioners shall approve, authorizing the removal and exportation of the cards in conformity with the notice; and thereupon the cards may be removed from the premises of the maker, and shall be deposited on board the said ship or vessel within a certain period to be specified in the certificate, not exceeding in any case seven days from the date thereof; and if the said cards or any of them shall be found at any place whatever within the United Kingdom after the expiration of such period, or at any place other than the port or place of exportation, or in transit thereto, before the expiration thereof, or at any place and at any time not accompanied by such certificate, the same shall be forfeited, and may be seized by any officer of Inland Revenue, and disposed of as by this Act is provided as to cards forfeited: Provided, that before any maker of cards shall be permitted to export cards not enclosed in wrappers under this Act, he shall give bond to Her Majesty in the penalty of five hundred pounds, with one or more sureties to the satisfaction of the Commissioners, conditioned for the due exportation, in conformity with the provisions of this Act, of all cards which he shall be authorized to export; which bond, and the condition thereof, shall be in such form and terms as the Commissioners shall require.

[S. 38 rep. 33 & 34 Vict. c. 99.]