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PLATE ASSAY (IRELAND) ACT 1807
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47 GEORGE 3. A.D. 1807.
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CHAPTER XV.
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An Act to provide for the regulating and securing the Collection of the Duty on Gold and Silver Plate wrought or manufactured in Ireland. [1st August 1807.]
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Whereas the laws now in force for regulating and securing the collection of the duty payable to his Majesty on gold and silver plate wrought, made, or manufactured in Ireland have been found insufficient, and it is expedient to repeal the same, and to provide for the better collecting and securing the said duty: . . . . . . . . .
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[S. 1 rep. 35 & 36 Vict. c. 97. (S.L.R.)]
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Sellers and makers of gold and silver plate shall be licensed.
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2. And for the better regulating and securing of the duty on gold and silver plate, wrought, made, or manufactured in Ireland, be it enacted, that every person who shall sell or make any gold or silver plate in Ireland shall obtain a licence for that purpose from the commissioners of inland excise and taxes in Ireland, or any one of them, [Rep. 35 & 36 Vict. c. 97. (S.L.R.)] . . . . . . .
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Plate in Ireland shall be assayed and marked by the assay master or deputy assay master, or other appointed officers.
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3. And . . . all gold and silver plate wrought, made, or manufactured in Ireland shall be assayed by the assay master now or hereafter to be appointed by the Fraternity or Company of Goldsmiths of the city of Dublin, or by a deputy assay master, or other officer to be appointed by the said fraternity or company, in such parts of Ireland as they shall think fit; and after such assay made, if such gold plate shall be found conformable to any of the three following standards of fineness, that is to say, of not less than twenty-two carats, or of not less than twenty carats, or of not less than eighteen carats of fine gold in every pound weight troy, and if such silver plate shall be found conformable to the standard of eleven ounces two penny weights fine silver in every pound weight troy, then the same shall be touched by the said assay master, or by any such deputy assay master or other officer and marked with the marks in the said respective cases by law required, and now or hereafter to be used for that purpose; and after the same shall be touched and marked as aforesaid the said assay master shall thereupon stamp or mark, without fee or reward, the said plate with such stamps and marks as are now in use, or with such stamp or mark as the said commissioners of inland excise and taxes for the time being or any three of them shall from time to time devise and appoint.
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Assay master, &c. shall be sworn.
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4. And . . . the said assay master, and every deputy assay master, or other officer to be appointed for the purposes of this Act for the time being, before he shall be empowered to mark such plate, shall be sworn to the due and faithful execution of his office in assaying such plate, and stamping or marking the same, pursuant to this Act; which oath shall and may be administered by the said commissioners of inland excise and taxes for the time being, or any one or more of them, or by any justice of the peace, who shall give to such assay master a certificate thereof.
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Goldsmiths, &c. shall send to assay master &c. with every parcel of gold or silver a written note of certain particulars and the weight thereof,
and pay the duties imposed by 47 Geo. 3. sess. 1. c. 18., or other Acts.
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5. And . . . any working goldsmith and silversmith, or other manufacturer of gold or silver whatsoever in Ireland, who shall at any time or times after the expiration of ten day after the passing of this Act work or make or cause to be wrought or made any gold or silver vessel, plate or manufacture of gold or silver whatsoever required to be touched, assayed, and marked by the said assay master or deputy assay master or officer to be appointed as aforesaid, shall from time to time send with every parcel of such gold or silver to the said assay master; deputy assay master, or other officer, a note or memorandum fairly written containing the day of the month and year, the christian and surname of the worker or maker and place of his or her abode, and also all the species in such parcel of plate and the number of each species, with the total weight of such parcel, and also the sum of money payable to his Majesty, his heirs and successors, for the duty thereupon; and also shall from time to time send, deliver, and pay with every such parcel to the said assay master, deputy assay master, or officer who shall receive such parcel of gold or silver so sent to be touched, assayed, and marked, the full amount of the duties payable to his Majesty his heirs and successors, for every ounce troy weight of such gold or silver plate so required to be touched, assayed, and marked, under and by virtue of an Act made in the last session of Parliament, intituled “An Act to grant to his Majesty certain inland duties of excise and taxes in Ireland, and to allow certain drawbacks in respect thereof, in lieu of former duties of excise, taxes, and drawbacks,” or under any other Act or Acts at the time in force in Ireland for the imposing of duties on plate wrought, made, or manufactured in Ireland.
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Plate shall be marked to signify payment of duty.
Duty shall be paid previous to the marking.
Receipt to be give for the duty.
Assay master &c. and Goldsmiths Company to be answerable for the duty.
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6. And . . . the assay master, deputy assay master, or other officer so to be appointed as aforesaid, shall mark with the following mark, that is to say, with the mark of the King’s head, over and besides the several other marks directed by law, all and every such pieces and parcels of gold or silver plate so sent to be touched, marked, and assayed; and shall, previous to the touching, marking, or assaying such gold or silver plate or manufacture, ask, demand, and receive, for the use of his Majesty, his heirs and successors, of and from the person or persons who shall require such gold or silver plate to be touched, marked, and assayed, the full amount of the duty payable to his Majesty, his heirs and successors, for every ounce troy of such gold or silver plate, or manufacture of gold or silver, and so in proportion for any greater or less quantity which shall be brought to the said respective officers to be touched, marked, and assayed as aforesaid; and such assay master, deputy assay master, or officer shall give a receipt for the duty so paid to the person or persons bringing such plate or manufacture; and in default of receiving such duty in manner aforesaid, or of paying the same in manner hereinafter mentioned, the said assay master, deputy assay master, or other officer respectively, and the said Fraternity or Company of Goldsmiths in the city of Dublin shall be accountable to his Majesty, his heirs and successors, for the said duty, as if the same had been actually received under the directions of this Act.
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Allowance of one sixth of duty on goods sent to be assayed in a rough state.
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7. And whereas gold and silver wares when sent to be marked and assayed are sometimes sent in so rude and so rough a state that the same in the finishing are greatly lessened in weight: Be it therefore enacted, that the said assay master, deputy assay master, or other officer to be appointed as aforesaid, whenever such plate shall be sent to be marked and assayed in any unfinished state, so that a diminution in the weight thereof must necessarily remain to be made by the worker or manufacturer thereof before the same shall be finished, shall, in respect of such diminution as aforesaid, make to the person or persons bringing such plate a deduction of one-sixth part from the weight, and an allowance of one-sixth part of the duty payable to his Majesty, his heirs and successors, and shall at the bottom of the note or memorandum by this Act directed to be kept and filed express the deduction from the weight and the allowance of the duty accordingly: Provided always that nothing herein contained shall authorize any such allowance to be made on any quantity of silver plate or manufacture less in weight than one ounce troy, nor on any fractional part of an ounce.
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Assay master, &c. shall file the notes, and keep accounts in books of duties received.
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8. And . . . the said assay master, deputy assay master, or other officer, who shall from time to time take and receive the said monies and duties with the said notes or memorandums, shall, upon receipt of the said notes or memorandums, and of the said monies and duties, file the said notes or memorandums, and enter the particulars thereof and of the deductions aforesaid, and keep a true and faithful account in writing, in books to be kept for that especial purpose, of the duties received by him under and by virtue of this Act; and such assay master, deputy assay master, or other officer shall give an indented receipt (without stamp) numbered under his hand for the amount of the said duty to the person or persons who shall pay the same, a duplicate of which said indented receipt shall be kept by such assay master, deputy assay master, or officer in a book bound for that purpose.
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Books shall be lodged by assay master quarterly with the Goldsmiths Company.
Inspection, &c. of such books.
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9. And . . . the said assay master shall, within one month after the twenty-ninth day of September, the twenty-fifth day of December, the twenty-fifth day of March, and the twenty fourth day of June in each and every year, transmit and return to the said Company of Goldsmiths in Dublin and lodge with them all the said books kept by him containing the accounts of all the particulars aforesaid and of the duties received, and the duplicates of receipts given under this Act in manner aforesaid; and the said book shall at all times be open for the inspection of the said commissioners of inland excise and taxes, or of any person or persons authorized in writing by the said commissioners or any one of them; and the said commissioners or the person or persons so authorized by them shall be at liberty to take copies and extracts of the said books, or any part of them.
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Assay master shall weekly pay duties to the Goldsmiths Company, who shall pay over the same to the collector of excise in Dublin, and shall deliver quarterly to the commissioners of excise copies of accounts, and pay to the said collector the balance due.
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10. And . . . the said master shall once in every week, or oftener, if required by the said Company of Goldsmiths in Dublin, pay to the said company all and every sum and sums of money so received by him for and on account of the duties payable to his Majesty as aforesaid, which monies the said company shall within two days after the receipt thereof from time to time pay or cause to be paid to the collector of excise in the district of Dublin; and that the said Company of Goldsmiths shall within two months after the twenty-ninth day of September one thousand eight hundred and seven deliver or cause to be delivered to the said commissioners of inland excise and taxes, or to some person or persons authorized by them to receive the same, true copies of the accounts herein-before directed to be kept and transmitted to the said company for the quarter which shall be completed to the said twenty-ninth day of September, and at the same time shall pay to the said collector of excise or such sum and sums of money as shall be the balance of the sums which shall have been received on account of the said duties on or before the said twenty-ninth day of September one thousand eight hundred and seven, if any such balance shall appear to be due, and from thenceforth shall from time to time within two months after the twenty-fifth day of December, the twenty-fifth day of March, the twenty-fourth day of June, and the twenty-ninth day of September in every year, or at such other times after the expiration of the said two months as may be appointed by the said commissioners of inland excise and taxes, deliver or cause to be delivered to the said commissioners, or to any person or persons appointed by them for the purpose of receiving the same, true copies of the accounts herein-before directed to be kept by such assay master and transmitted or returned to the said company for the quarter ending on such twenty-fifth day of December, twenty-fifth day of March, twenty-fourth day of June and twenty-ninth day of September; and shall at the same time pay to the collector of excise for the district of Dublin all such sum or sums of money as shall be the balance of the sums which shall have been received by the said assay master or other officer in the quarter ending as aforesaid on account of the said duties, if any such balance shall appear to be due.
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Deputy assay masters in the country shall pay duty weekly and deliver books, &c. quarterly to collectors.
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11. And . . . every deputy assay master or other officer to be appointed under this Act in any part of Ireland, except Dublin, shall once in every week pay to the collector of excise for the district in which such deputy assay master or other officer shall reside all and every sum and sums of money so received by such deputy assay master or other officer for or an account of the duties payable to his Majesty as aforesaid; and . every such deputy assay master or other officer shall, within one month after the twenty-ninth day of September one thousand eight hundred and seven, deliver to and lodge with the collector of the district in which such deputy assay master or other officer shall reside all books containing the accounts and duplicate receipts herein-before directed to be kept by such deputy assay master or other officer respectively, up to the twenty-ninth day of September one thousand eight hundred and seven, and from thenceforth shall from time to time within one month after the twenty-fifth day of December, twenty-fifth day of March, twenty-fourth day of June, and twenty-ninth day of September in every year, or at such other times after the expiration of the said month as may be appointed in writing by the said collector, deliver or cause to be delivered to such collector all such books of account and duplicate receipts for the quarter ending on such twenty-fifth day of December, twenty-fifth day of March, twenty-fourth day of June, and twenty-ninth day of September respectively.
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[S. 12 rep. 35 & 36 Vict. c. 97. (S.L.R.)]
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Penalty on assay master, &c. and clerk, &c. of company for neglect of duty.
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13. And . . . if any assay master, deputy assay master, or other officer shall neglect or refuse to keep such books and accounts, or to give such receipts as by this Act he is required to do, or to return and lodge the said books or accounts in manner by this Act directed, or to receive the said duties and sums of money or to pay over the same in manner by this Act directed or if the said Company of Goldsmiths in Dublin shall refuse or neglect to deliver or cause to be delivered the copies of the said accounts, or to pay over the said duties and sums of money in manner aforesaid, every such assay master, deputy assay master or other officer, and the clerk or accountant of the said company respectively shall forfeit the sum of one hundred pounds, together with double the amount of the sum of money or duty so received by such assay master, deputy assay master, or other officer under the direction of by authority or pretence of this Act, or which such assay master, deputy assay master, office, clerk, accountant, or other person ought to have received according to the directions of this Act.
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Penalty on goldsmiths selling plate not assayed and marked.
Forfeiture of the plate.
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14. And . . . no goldsmith, silversmith, or other person working or trading in Ireland in wrought or manufactured gold or silver plate shall sell or expose to sale, barter, or exchange any gold or silver plate, or manufacture of gold or silver, unless it be silver wire or such things not exceeding four penny weights, which in respect of their smallness are not capable of receiving a mark, until such time as such plate or manufacture of gold or silver shall be assayed, touched, and marked in manner herein prescribed in that behalf, upon pain of forfeiting the sum of one hundred pounds for every such offence; and all such plate or manufacture of gold or silver which shall be found in the house, shop, room, or other place of any such goldsmith, silversmith, or other person for the purpose of sale, and which shall not be assayed, touched, or marked in manner herein directed, shall be forfeited, and may be seized by any officer of inland excise and taxes, or by any officers of customs and port duties in Ireland.
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Penalty on persons buying plate not assayed and marked
Recovery of penalty.
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15. And . . . no person shall buy, take, or receive in the way of purchase, barter, or exchange any wrought or manufactured gold or silver plate, or manufacture of gold or silver, from any goldsmith, silversmith, or other person whatsoever working or trading in wrought or manufactured gold or silver in Ireland (unless it be silver wire or such things not exceeding four penny weights, which in respect of their smallness are not capable of receiving a mark) not being assayed, touched, and marked by the assay master in manner herein prescribed at the time such gold or silver plate shall be delivered to the buyer or receiver thereof, upon pain of forfeiting a sum equal to the value thereof, to be sued for and recovered by any person who shall discover the same, for the sole benefit of the person so discovering and suing which suit where the said value shall not exceed the sum of ten pounds, shall be by civil bill before the assistant barrister at the sessions of the peace for the several and respective counties in Ireland, or before the chairman of the sessions of the county of Dublin, or before the recorder of the city of Dublin respectively; and where the value of such plate shall exceed the sum of ten pounds, then such penalty shall be recovered by action of debt, bill, plaint, or information in any of his Majesty’s courts of record in Dublin.
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Penalty on persons forging or transposing marks or stamps;
or selling, &c. plate with forged or transposed marks, &c.;
or possessing forged marks, &c.
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16. And . . . if any person shall cast, forge, or counterfeit, or cause or procure to be cast, forged, or counterfeited any mark or stamp used or directed to be used in pursuance of this Act for the marking or stamping of gold or silver plate, or shall cast, forge, or counterfeit, or shall cause or procure to be cast, forged, or counterfeited any mark, stamp, or impression in limitation of or to resemble any mark, stamp, or impression made or to be made with any mark or stamp used or to be used as aforesaid or shall mark or stamp or cause or procure to be marked or stamped any wrought plate of gold or silver, or any wares of silver, brass, copper, or other metal, gilt over or plated and resembling plate of gold or silver, with any mark or stamp which hath been or shall be cast, forged, or counterfeited at any time, in imitation of or to resemble any mark or stamp used or to be used as aforesaid or shall transpose or remove, or cause, or procure to be transposed or removed from one piece of wrought plate to another piece of wrought plate, or from any piece of wrought plate to any vessel of silver, brass, or other metal as aforesaid any mark, stamp, or impression made or to be made by or with any mark or stamp used or to be used as aforesaid, or shall sell, exchange, or expose to sale, or export out of Ireland any wrought plate of gold or silver, or any vessel of silver, brass, or other metal as aforesaid with any such forged or counterfeited mark, stamp, or impression thereon, or with any mark, stamp, or impression which hath been or shall be transposed or removed or cut out from any piece of wrought plate, knowing such mark, stamp, or impression to be forged, counterfeited, or transposed, cut out or removed as aforesaid, or shall willfully or knowingly have or be possessed of any mark or stamp which have been or shall be forged or counterfeited in imitation of or to resemble any mark or stamp used or to be used as aforesaid, every such person offending in any or either of such cases aforesaid, being thereof lawfully convicted, shall be adjudged guilty of felony, and shall be sentenced to be transported for the term of seven years in such manner as other felons may be transported under any Act or Acts in force in Ireland; and if any person or persons shall cut out of one piece of wrought plate any stamp, mark, or impressions made or to be made, by or with any mark or stamp to be used as aforesaid, with intent to transpose or remove such stamp, mark, or impression, or with intent that the small shall and may be transposed or removed from one piece of wrought plate to another piece of wrought plate, or from any piece of wrought plate to any vessel of silver, brass, copper, or other metal, gilt or plated, and resembling plate of gold or silver, every such person so offending shall forfeit the sum of two hundred pounds.
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Recovery of penalties.
Irish Act, 14 & 15 Cha. 2. c. 8.
48 Geo. 3. c. 106.
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17. And . . . all and every the fines, penalties, and forfeitures inflicted by this Act shall be paid and recovered in British currency; and . all such fines, penalties and forfeitures, the recovery whereof is not otherwise provided for by this Act, shall and may be used for and recovered, levied, and applied in such manner and form, and by such ways and means, and with such powers and authorities as are prescribed, directed, and appointed in and by an Act of Parliament made in Ireland in the fourteenth and fifteenth years of the reign of his late Majesty King Charles the Second, intituled “An Act for the settling of the excise or new impost upon his Majesty, his heirs and successors, according to the book of rates therein inserted,” or in and by an Act made in the forty-sixth year of his present Majesty’s reign, intituled “An Act to provide for the better execution of the several Acts relating to the revenues, matters, and things under the management of the commissioners of customs and port duties, and of the commissioners of inland excise and taxes in Ireland,” or in and by any other Act or Acts in force in Ireland relating to any of the said revenues, matters, and things under the management of the commissioners of inland excise and taxes, as fully and effectually, to all intents, constructions, and purposes, as if the same were particularly mentioned and expressed and re-enacted in this Act, with like remedy of appeal to and for the party and parties who shall think him, her, or themselves aggrieved or injured, as in and by the said Acts or any of them is provided and enacted.
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