| |
EXCISE ACT 1860
|
| |
CHAPTER CXIII.
|
| |
An Act to grant Duties of Excise on Chicory, and on Licences to Dealers in Sweets or Made Wines; to repeal the Exemption from Licence Duty of Persons dealing in Foreign Wine and Spirits in Bond; and to amend the Laws relating to the Excise.[1]
[28th August 1860.]
|
|
|
Duties to be levied.
|
1. There shall be granted, raised, levied, and paid unto and for the use of Her Majesty, the several duties herein-after mentioned; (that is to say,)
|
|
| |
… for and upon a licence to be taken out yearly by every person who shall sell any kind of sweets or made wines, or mead or metheglin, in any quantity amounting to two gallons or upwards, or in one dozen or more reputed quart bottles at one time, the duty of five pounds and five shillings.
|
| |
[S 2. rep. 43 & 44 Vict. c. 20. s. 49. Ss. 3, 4 rep. 38 & 39 Vict. c. 66. (S.L.R.)]
|
|
|
Restriction on exemption from licence duty of persons dealing in wine and spirits in bond under 6 Geo. 4.c. 81. s. 12.
|
5. The twelfth section of the Excise Licences Act, 1825, which enacts that it shall not be necessary for any person or persons to take out an Excise licence for the sale of any foreign goods or commodities for the sale of which in any manner an Excise licence is required, whilst such goods or commodities shall be and remain in the warehouse or warehouses in which the same shall have been deposited, lodged, or secured, according to law, before payment of duty upon the importation thereof, shall not extend to exempt from liability to take out an Excise licence for the sale of foreign wine or spirits any person who shall sell at one time any quantity less than one hundred gallons thereof respectively.
|
|
|
Powers and provisions of Excise Acts to apply to the duties granted by this Act.
|
6. The said duties by this Act granted shall be deemed to be Excise duties, and shall be under the care and management of the Commissioners of Inland Revenue for the time being; and all powers, provisions, and regulations, penalties, and forfeitures contained in or enacted by any Act in force in relation to Excise duties shall, in all cases not herein expressly provided for, and so far as the same are not superseded by and are consistent with the express provisions of this Act, be duly observed, applied, and put in execution for charging, collecting, and securing the said duties hereby granted, and otherwise relating thereto and to the said licences, as fully and effectually as if the same had been repeated and re-enacted in the body of this Act with reference to the said duties hereby granted and the said licences respectively.
|
|
|
Dealers in sweets or made wines to take out licence annually.
|
7. Every person who shall sell any kind of sweets or mad wines, or mead or metheglin, in any quantity amounting to two gallons or upwards, or in one dozen or more reputed quart bottles at one time, shall annually take out a licence in that behalf under this Act, on pain of forfeiting the sum of fifty pounds for any neglect or omission to take out such licence.
|
|
|
Dryers and roasters of chicory and dealers therein to make entry of their premises.
No person other than a dryer, roaster or dealer who has made entry shall have dried chicory in his possession.
|
8. Every dryer of chicory and every roaster thereof, and every dealer in the same, shall respectively, before he shall begin to dry or roast any chicory or to trade or deal in the same, make entry with the proper officer of Excise in the manner directed by the laws of Excise in that behalf of his name and place of abode, and of every building, warehouse, storehouse, shop, room, or place, and of every kiln, furnace, cylinder, machine, or utensil, intended to be made use of by such dryer, roaster, and dealer respectively for the drying, roasting, keeping, or storing of chicory or the preparing of the same for drying or roasting; and no person other than a dryer of chicory or a roaster thereof, or a dealer therein, who shall respectively have made due entry of his premises in manner aforesaid, shall have in his possession any dried chicory exceeding fourteen pounds in weight; and if any such article shall be found in the possession of any person not being such dryer or roaster or dealer as aforesaid, the same shall be forfeited, and the person so having the same in his possession shall forfeit the sum of one hundred pounds.
|
|
|
Dryer to provide warehouse for storing dried chicory.
|
9. Every dryer of chicory shall, before he shall begin to dry any such article, provide a proper and secure warehouse with proper fastenings at the premises where his drying kiln shall be situate, to be approved of by the Commissioners of Inland Revenue, for the purpose of depositing and securing therein the chicory which shall be dried by him; and such warehouse shall be locked by the proper officer of Excise.
|
|
|
Dryer to give notice of his intention to dry chicory.
|
10. No person shall begin to dry any chicory in or upon any kiln or other utensil or place used by him for drying any such article without having previously given six hours notice to the officer of Excise under whose survey he shall be of the particular day and hour when he shall intend to begin such drying, upon pain of forfeiting the sum of fifty pounds for every omission to give such notice; and all chicory which shall be found drying upon the premises of any such dryer without such notice as aforesaid shall also be forfeited.
|
|
|
Dryer to give six hours notice of his intention to remove chicory from kiln.
Officer to attend, and chicory, to be weighed and removed into warehouse in his presence.
Penalty on dryer not weighing chicory.
|
11. Every dryer of chicory shall give six hours notice in writing to the officer of Excise under whose survey he shall be of the day and particular hour of the day when he shall intend to remove any such article as aforesaid off the kiln, or from or out of any utensil in or upon which the same shall have been placed to dry; and such officer shall attend according to such notice; and thereupon all such chicory shall be weighed by the said dryer, or his servant or workman, in the presence of such officer, who shall take an account thereof, and the same shall then forthwith be removed, also in the presence of the officer, into the warehouse to be provided by the said dryer in pursuance of this Act for that purpose, and shall be there deposited and locked up and secured under such regulations as the Commissioners of Inland Revenue may make in that behalf; and if any such dryer shall neglect or omit to begin to weigh such chicory for the space of one hour after the officer shall have attended in pursuance of such notice as aforesaid, the chicory shall not be removed from such kiln or utensil without a fresh notice of six hours, to be given as aforesaid; and if the dryer shall not cause the whole of such chicory to be duly weighed and removed and deposited in such warehouse as aforesaid within the space of two hours after the commencement of the weighing thereof, he shall forfeit the sum of fifty pounds.
|
|
|
Dryer not to have any dried chicory on his premises elsewhere than in the warehouse or in the kiln.
|
12. No dryer of chicory shall keep or have any such article as aforesaid in a dried state in any part or place of or in his premises other than the warehouse to be provided and approved as aforesaid for the deposit and security thereof, except such chicory as shall be on or in the kiln or utensil where the same shall have been dried or roasted, and except also such chicory as shall be in the act of removal from such kiln or utensil, or to or from such warehouse, under the superintendence of such officer as herein provided in that behalf; and any dried chicory which shall be found in any part or place of or in the premises of any such dryer other than such warehouse as aforesaid, except as aforesaid, shall be forfeited, and such dryer shall forfeit the sum of two hundred pounds.
|
|
|
Chicory not to be sent out of warehouse unless in presence of an officer, &c
|
13. No chicory which shall be deposited in the warehouse of any dryer thereof shall be removed from such warehouse except in the presence and under the authority of the proper officer of Excise, to whom such dryer shall give four hours previous notice in writing, specifying the particular day and hour when he shall intend to send out from the warehouse any such article as aforesaid; and upon the receipt of such notice the officer shall attend at the time appointed therein, and shall allow the quantity of the article specified in such notice to be in his presence weighed and delivered out of the warehouse, according to the tenor and effect of such notice; and the officer shall enter in his survey book an account thereof as a charge against the said dryer: Provided always, that no quantity less than one hundredweight of chicory shall at any time be delivered out of any such warehouse; and provided also, that no such warehouse as aforesaid shall be opened for delivering out any such article as aforesaid at any time between the hours of six o’clock in the evening and six o’clock in the morning.
|
|
|
Stock account of chicory received into and delivered out of the warehouse.
|
14. The proper officer of Excise shall enter and keep in a book a stock account of all chicory which shall be received into the warehouse of any dryer thereof, and of the quantity thereof which shall from time to time be delivered out of such warehouse; and it shall be lawful for any officer of Excise at any time, and from time to time whenever he shall think fit, to weigh and take an account of all chicory which shall then remain in such warehouse; and the said dryer is hereby required, with his servants and workmen, to give all necessary aid and assistance to the officer of Excise in the weighing and taking such account thereof; and if upon any such weighing and taking of account it shall be found that the quantity of chicory which shall then be in such warehouse is less than the quantity which ought to remain therein, according to the balance of the entries contained in the stock account kept by the officer as before directed, such dryer shall be deemed to have removed the quantity which shall be so found to be the deficiency in the stock, without the duty having been charged thereon, and thereupon the officer shall enter in his book the amount of the duty upon such deficiency as a charge against the dryer, and such dryer shall forfeit the sum of two hundred pounds: Provided always, that the said penalty shall not be deemed to be incurred if the amount of such deficiency of stock shall not exceed two per centum on the whole quantity of chicory which shall have been received into such warehouse since the last preceding taking and balancing of the stock, in addition to the quantity then remaining therein, or, if there shall have been no former taking and balancing of stock, then on the whole quantity which shall have been at any time and from time to time received into such warehouse.
|
|
|
Officer of Excise shall make periodical returns of the dutychargeable on dryers of chicory.
|
15. Every officer of Excise under whose survey any dryer of chicory shall be, or any other officer who shall be appointed so to do, shall at the expiration of every six weeks, or at such other times as the Commissioners of Inland Revenue shall direct, make out and deliver to the said Commissioners an account or return in writing of the quantity of chicory dried by such dryer, and sent out or delivered from his premises, and for which he shall have become chargeable with duty in the preceding six weeks or other period, and of the duty payable thereon, and shall also leave a copy of such account or return with such dryer; and the account or return of such officer shall be a charge on such dryer, and he shall pay to the proper collector and clear off the duty appearing by such account or return to have become due, at such time as the said Commissioners shall appoint, or on demand thereof at any time made by or under the authority of such collector; or in default thereof such dryer shall forfeit double the amount of such duty.
|
|
|
Dryer of chicory to provide scales and weights, and assist the officers of Excise in using the same.
|
16. Every dryer of chicory shall provide and keep on his entered premises, and in such proper and convenient place therein as the supervisor of Excise shall approve, just and sufficient scales and weights, properly adapted for the weighing of chicory; and every such dryer shall permit and suffer any officer of Excise to use the said scales and weights for the purpose of weighing or re-weighing and taking an account of chicory which shall at any time be in the possession of such dryer; and such dryer, with his servants and workmen, shall, whenever thereto required, aid and assist the officer in such weighing and re-weighing and taking account of any such article as aforesaid; and every such dryer who shall neglect to provide and keep such scales and weights in such place as aforesaid, or who or whose servant shall refuse to permit and suffer any officer of Excise to use the same, or who or whose servant shall refuse or neglect, whenever thereto required, to aid and assist any such officer in weighing or re-weighing and taking an account of any such article as aforesaid, shall forfeit the sum of one hundred pounds.
|
|
|
No dryer to have in his possession dried chicory, other than such as shall have been dried on his own kiln, &c.
|
17. No dryer of chicory shall have in his possession any dried chicory other than such as shall have been dried on his own kiln, or lawfully received into his warehouse under the provisions of this Act; and if any such article as aforesaid, which shall not have been dried on his own kiln, or lawfully received as aforesaid, shall be found on the premises of any such dryer or otherwise in his possession, such article shall be forfeited, and he shall forfeit also the sum of one hundred pounds.
|
|
|
Businesses of a dryer of chicory and of a roaster thereof or of coffee, not to be carried on the same or on communicating premises.
|
18. No dryer of chicory shall carry on the business of a roaster of chicory or of coffee, or shall roast any chicory or coffee, or have any quantity exceeding six pounds in weight of roasted chicory or coffee in or upon the same premises whereon he shall carry on the business of such dryer, or in or upon any premises having any communication, opening, or way internally, or through any inclosed or private yard, with or into the premises whereon he shall carry on the business of a dryer of chicory nor shall any person carry on the business of a dryer of chicory in or upon any premises having any such communication as aforesaid with or into any premises whereon any person shall carry on the business of a roaster of chicory or a roaster of coffee on pain of forfeiting for every such offence, in the several cases aforesaid, the sum of one hundred pounds: Provided, always, that where before the first day of June one thousand eight hundred and sixty the respective businesses of a dryer and roaster of chicory shall have been carried on by the same or different persons on the same premises, or on premises adjoining and communicating, and such persons shall be desirous of continuing to carry on such businesses respectively on such premises, it shall be lawful for the Commissioners of Inland Revenue, if they shall think fit, to grant by order in writing their special licence to such person or persons to continue such use of such premises for such time and upon such terms and conditions as the said Commissioners may think fit.
|
|
|
Certain acts may be lawfully done by dryers and roasters of chicory under the regulations of the Commissioners.
|
19. Provided always, that, under and subject to such rules and regulations, restrictions and conditions, as the Commissioners of Inland Revenue shall think proper, and shall make in that behalf, the following acts and proceedings may be lawfully done, and shall have the effect herein-after mentioned; (that is to say,)
|
|
| |
1. Any dryer of chicory may remove and send out from his warehouse any dried chicory to the entered warehouse and stock of any other such dryer without payment or charge of the duty thereon; and the person to whose warehouse the same shall be removed shall, upon receiving the same, be answerable and accountable for the duty chargeable thereon, and shall be charged with such duty when and as the said chicory shall be sent out or removed from his warehouse, in like manner as if he had been the dryer thereof:
|
|
| |
2. Any dryer or roaster of chicory may receive into and have in his possession foreign dried chicory which shall have been duly imported into the United Kingdom, and on which the duties of Customs shall have been duly paid on the importation thereof; but if any question shall arise whether any chicory is foreign, or whether the said duties of Customs have been so paid thereon as aforesaid, proof of the affirmative of such question shall lie upon the person in whose possession such chicory shall be found:
|
|
| |
3. Any dryer of chicory may remove from the kiln or utensil on or in which the same may be drying any chicory before the drying thereof is completed, into a warehouse to be provided by such dryer, and approved by the said Commissioners specially for the purpose of depositing and securing therein such partially dried chicory and afterwards to return the same to such kiln or utensil to complete the drying thereof.
|
|
|
Dryers of chicory to provide accommodation for the officers of Excise.
|
20. Every dryer of chicory as aforesaid shall provide and maintain sufficient and proper accommodation on the entered premises of such dryer, to the satisfaction of the said Commissioners, for the officers of Excise attending the drying of such chicory
|
|
|
Construction.
|
21. Wherever the following terms and expressions, or any of them, occur in this Act, they shall be construed respectively in the manner herein-after directed; (that is to say) “dried chicory” shall be construed to mean chicory which shall have been kiln-dried, or dried by any other means whatever, and not completely roasted to a state fit for grinding to powder; “roasted chicory” shall be construed to mean chicory which shall have been completely roasted to such state as last mentioned, whether the same shall have been ground or reduced to powder or not; “dryer of chicory” shall be construed to mean and include any person who shall kiln-dry, or dry by any other means, any chicory; “roaster of chicory” shall be construed to mean and include any person who shall carry on or continue the process of drying chicory to a state in which it shall be fit for grinding to powder.
|
| |
[Ss. 22 – 32 rep. 43 & 44 Vict. c. 20. s. 49.]
|
|
|
Penalty for breach of the provisions of this Act.
|
33. For any act, neglect, or omission contrary in any respect to any prohibition, regulation, or direction contained in or authorized by any of the clauses of this Act in relation to the drying or roasting of chicory and for which no penalty is expressly provided by this Act the dryer or roaster of chicory, as the case may be, shall forfeit the sum of one hundred pounds
|
| |
[Ss. 34, 35 rep. 38 & 39 Vict. c. 66. (S.L.R.)]
|
|
|
6 Geo. 4. c. 81. s. 2.
Sect. 26.
Penalty on persons selling beer not brewed by them in wholesale quantities without a licence under recited Act.
|
36. And whereas by the Excise Licences Act, 1825, a licence is required to be taken out by every person, not being a brewer of beer, who shall sell strong beer only in casks containing not less than four gallons and a half, or in not less than two dozen reputed quart bottles at one time, to be drank or consumed elsewhere than on his premises; and by the twenty-sixth section of the same Act a penalty of one hundred pounds is imposed upon every such person who shall sell beer in manner aforesaid without taking out such licence as aforesaid: Be it enacted, that every person not having taken out such licence as aforesaid who shall sell beer in any such quantity as aforesaid, such beer not having been brewed by himself, shall be subject and liable to the said penalty; and in any information or other proceeding for the recovery of the same it shall not be necessary to negative that the defendant was a brewer of beer; and on the trial or hearing of any such information or proceeding proof that the beer was brewed by the defendant shall lie upon himself by way of defence: Provided always, that nothing herein contained shall extend to the sale of beer by any person licensed by the justices of the peace to keep an alehouse or victualling house, and having also taken out the proper Excise licence in that behalf.
|
|
|
Persons retailing beer at places not specified in their licences to be deemed to retail beer without a licence, and to be liable to penalty accordingly.
|
37. [Recital.] If any person whatever shall sell beer by retail, that is to say, in any quantity less than four and a half gallons, or in less than two dozen reputed quart bottles, at one time, at any other house or place than the house or premises specified in a licence duly granted to him in that behalf, he shall be deemed to sell beer by retail without having an Excise retail licence in force authorizing him so to do, and shall accordingly be subject and liable to the penalty of twenty pounds for every such offence, anything in any former Act or Acts to the contrary notwithstanding; and in any information or other proceeding for the recovery of such penalty it shall be sufficient to charge that he sold beer by retail without having an Excise licence in force authorizing him so to do, and it shall not be necessary further or otherwise to describe such offence.
|
| |
[S. 38 rep. 32 & 33 Vict. c.14. s. 39.]
|
|
|
Persons taken before a justice charged with an offence against laws of Inland Revenue may be remanded or admitted to bail.
|
39. When any person shall be arrested and detained under any Act relating to the Inland Revenue charged with any offence for which he may be liable to conviction on immediate arrest, it shall be lawful for the justice before whom such person shall be taken, in his discretion, from time to time to remand the person accused for further examination for such time as the said justice shall deem reasonable (not exceeding eight clear days) to the common gaol or house of correction or other place of security in the county, riding, division, liberty, city, borough, or place for which such justice shall then be acting, or such justice may in his discretion, instead of detaining the accused person in custody during the period for which he shall be remanded, discharge him upon his entering into a recognizance, with or without a surety or sureties, at the discretion of such justice, conditioned for his appearance at the time and place appointed for the continuance of such examination; and if such accused person shall not afterwards appear at the time and place mentioned in such recognizance, the said justice, or any other justice who may then and there be present, shall certify on the back of the recognizance the non-appearance of such accused person, and shall transmit such recognizance to the clerk of the peace of the county, riding, division, liberty, city, borough, or place within which such recognizance shall have been taken, to be proceeded upon in like manner as other recognizances forfeited at quarter sessions may now by law be enforced; and such certificate shall be deemed sufficient primâ facle evidence of such non-appearance of the said accused person.
|
| |
[S. 40 rep. 53 & 54 Vict. c. 21. s. 40. S. 41 rep. 35 & 36 Vict. c. 94. s. 75.]
|
|
|
As to penalty under 23 & 24 Vict. c. 27. s. 9.
|
42. And whereas by section nine of the Refreshment Houses Act, 1860, a penalty of twenty pounds is imposed upon every person who shall keep a refreshment house, for which a licence is required, without taking out and having in force a proper licence in that behalf: Be it enacted, that the said penalty shall be denominated an Excise penalty, and shall be recovered, levied, mitigated, and applied in the manner directed by the forty-third section of the same Act with regard to penalties so denominated.
|
|
|
Game certificate not required for killing rabbits in Ireland.
|
43. [Recital of 23 & 24 Vict. c. 90.] Notwithstanding anything in the said Act contained, no person shall be required to take out any licence or certificate to authorize the taking or killing of rabbits in Ireland.
|
| |
[1 Short title, “The Excise Act. 1860.” See 55 & 56 Vict. c. 10.] |
