Revenue (No. 2) Act, 1861

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REVENUE (NO. 2) ACT 1861

CHAPTER XCI.

An Act to amend the Laws relating to the Inland Revenue.[¹] [6th August 1861.]

[Ss. 1, 2, 5 rep. 52 & 53 Vict. c. 42. s. 36. Ss. 3, 4, 6 rep. 43 & 44 Vict. c. 24. s. 164. S. 7 rep. 43 & 44 Vict. c. 20. s. 49.]

Persons not compellable to take out a refreshment house licence for a house not kept open after ten o’clock at night.

8. [Recital of 23 & 24 Vict. cc. 27, 107.] No person shall be compellable to take out a licence under either of the said Acts to keep a refreshment house, whose house, room, shop, or building shall not be kept open for public refreshment, resort, and entertainment after the hour of ten of the clock at night; and the said Acts shall be read and construed as if the word “ten” had been substituted for the word “nine” in the sixth section of said Acts respectively.

Duties on refreshment house licences.

Abatement of duty on wine licence to persons who have taken out licence for refreshment house not open after 10 pm.

23 & 24 Vict. c. 27.

9. And in lieu of the duties chargeable under the said last-mentioned Acts respectively for every licence to keep a refreshment house there shall be charged the following duties; that is to say,

If the house and premises in respect of which such licence shall be granted shall in England be under the rent and value or in Ireland be under the value of thirty pounds a year, the duty of ten shillings and sixpence:

And if the same shall be of the rent or value of thirty pounds a year or upwards, the duty of one pound and one shilling:

And whenever any person who shall have taken out a licence to keep a refreshment house, not being a house open after ten o’clock at night, shall apply for and obtain a licence under either of the said Acts to sell therein by retail foreign wine to be consumed in such house, he shall be allowed an abatement at the rate per annum herein-after mentioned from the duty chargeable for such last-mentioned licence in respect of the same period of time or portion of the year for which he shall take out the said licence to retail wine; (that is to say,)

Provided always, that if any person to whom any such abatement as aforesaid shall have been made on taking out a wine licence shall keep open his house as a refreshment house or shall sell therein any wine or other refreshment after the hour of ten of the clock at night, he shall be deemed to keep a refreshment house without taking out and having in force a proper licence in that behalf, and also, in respect of any wine sold by him after the hour aforesaid, he shall be deemed to have sold the same without having a proper licence in force duly authorizing him in that behalf, and shall forfeit the penalties imposed for such offences respectively by the ninth and nineteenth sections of the Refreshment Houses Act, 1860.

Persons licensed to retail beer not precluded from taking out wine licences.

10. [Recital of 23 & 24 Vict. c 27.] Nothing in the said Act or in any other Act or Acts contained shall be adjudged, deemed, or construed to preclude or disqualify any person from taking out or having granted to him any licence for the sale of wine under the said Act of the last session of Parliament, by reason or on account of his being licensed for the sale of beer under any Act or Acts in that behalf.

Persons licensed to retail wine not to be subject to penalty under the Beer Acts, for selling, &c. wine or sweets.

11. No person licensed for the sale of wine under the Refreshment Houses Act, 1860, shall be subject or liable to any penalty or forfeiture under any Act relating to the retailing of beer by reason or on account of his selling, dealing in, retailing, or receiving into or having in his possession, any wine or sweets or made wines, or mead or metheglin; anything in any such Act or Acts as last mentioned to the contrary notwithstanding.

Penalty on persons selling beer by retail in Scotland without being duly authorized and licensed.

12. If any person shall in Scotland 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 (whether to be drank or consumed on the premises or not), without having duly obtained a certificate and also an excise licence respectively authorizing him to sell beer under the provisions of any Act or Acts in that behalf, he shall forfeit (over and above any other penalty to which he may be liable under such Act or Acts) the sum of twenty pounds for every such offence; and such penalty hereby imposed shall be recovered, levied, mitigated, and applied in the manner provided with respect to excise penalties under the laws of Excise in that behalf; and in any information or other proceeding for the recovery of the penalty hereby imposed it shall be sufficient to charge that the defendant sold beer by retail without having duly obtained a certificate and also an excise licence respectively authorizing him to sell beer under the provisions of the statute in that case made and provided; and it shall not be necessary further or otherwise to describe such offence.

6 Geo. 4. c. 81.

23 & 24 Vict. cc. 113, 114.

Last mentioned Acts not to affect subsisting provisions as to sale of beer or spirits at fairs or races.

13. And whereas by the Excise Licences Act, 1825, and by other Acts of Parliament now in force, certain provisions, exceptions, and exemptions are made and contained with respect to the sale of spirits and beer respectively at lawful and accustomed fairs and public races: And whereas by two several Acts passed in the last session of Parliament, being respectively chapters one hundred and thirteen and [¹] one hundred and fourteen, certain enactments and prohibitions are contained against the selling of beer and spirits respectively at any place other than a place specified in a licence granted in that behalf: Be it declared and enacted, that nothing in the said two several last-mentioned Acts or either of them contained shall be construed, adjudged, deemed, or taken to have repealed altered, or affected any of the provisions, exceptions, or exemptions contained in any Act or Acts in force at the time of the passing of the said two several Acts of the last session of Parliament, or either of them, with respect to the selling of beer or spirits at fairs or races.

11 Geo. 4. & 1. Will. 4. c. 64.

4 & 5 Will. 4. c. 85.

3 & 4 Vict. c. 61.

All licences under the recited Acts shall expire on the 10th Oct. in each year, &c.

6 Geo. 4. c. 81. s. 17.

14. Whereas the licences authorising the retailing of beer granted under the authority of the Beerhouse Act, 1830, the Beerhouse Act, 1834, and the Beerhouse Act, 1840, are directed by the first of the said Acts to be dated on the day when the same shall be granted, and to expire at the end of twelve calendar months after the day on which such licences shall be dated; and it is expedient that all such licences should expire at one and the same period of the year: Be it enacted, that every licence taken out under the said recited Acts shall be in force from the day of the date of such licence until the tenth day of October next following the granting thereof; and every person who shall take out a licence under the said Acts for the first time shall be entitled to the same on payment of a proportionate part of the duty thereon in the same manner as a person commencing a trade or business for which an excise licence is required may now take out a licence under the provisions contained in the seventeenth section of the Excise Licences Act, 1825.

[S. 15 rep. 37 & 38 Vict. c. 16. s. 21. S. 16 rep. 38 & 39 Vict. c. 66. (S.L.R.)]

23 & 24 Vict. c. 90. s. 14.

Persons dealing in game without excise licence to be liable to penalty whether licensed by justices or not.

17. Whereas by the fourteenth section of the Game Licences Act, 1860, a penalty of twenty pounds is imposed upon any person who shall obtain a licence to deal in game from the justices of the peace under the provisions of certain Acts therein referred to, and who shall purchase or sell or otherwise deal in game before he shall obtain a licence to deal in game under the provisions of the Game Licences Act, 1860: Be it enacted, that the said penalty shall be incurred by every person who, under the provisions of the said Acts so referred to as aforesaid, ought to obtain a licence from the justices of the peace to deal in game, and who shall purchase or sell or otherwise deal in game before he shall obtain a proper excise licence under the provisions of the Game Licences Act, 1860, whether he shall have obtained a licence from the said justices or not; and in any information exhibited for recovery of the said penalty it shall be sufficient to allege, and upon the trial thereof to prove, that the defendant dealt in game without the licence required by the Game Licences Act, 1860.

1 & 2 Will. 4. c. 55. s. 31.

20 & 21 Vict. c. 40.

Sect. 6.

14 & 15 Vict. c. 93.

20 & 21 Vict. c. 40. s. 6. not to take away previous jurisdiction, nor affect 1 & 2 Will. 4. c. 55. s. 31., &c.

18. And whereas by the thirty-first section of the Illicit Distillation (Ireland) Act, 1831, it is enacted that all penalties and forfeitures imposed by the same Act may be sued for, prosecuted, and recovered by action of debt, bill, plaint, or information in Her Majesty's Court of Exchequer in Dublin, in the name of Her Majesty's Attorney General, or in the name of some officer of Excise, or on complaint to or before any one or more of Her Majesty's justices of the peace of the county, city, or place wherein the offence shall be committed: And whereas by the Illicit Distillation (Ireland) Act, 1857, officers of the constabulary force in Ireland are empowered to put in force the powers and authorities of the Illicit Distillation (Ireland) Act, 1831, and by the sixth section of the said Act it is enacted that all proceedings under the Illicit Distillation (Ireland) Act, 1831, shall be conducted, and all penalties and costs under the same shall be sued for, levied, and recovered, as by the Petty Sessions (Ireland) Act, 1851, is directed and provided: And whereas doubts have arisen whether the provision made by the last-mentioned enactment for proceedings under the said Petty Sessions Act has repealed or wholly superseded the mode of proceeding directed by the said thirty-first section of the Illicit Distillation (Ireland) Act, 1831, and whether in any proceedings for the recovery of any penalty or forfeiture under the said last-mentioned Act the presence of two or more justices is requisite: For the removal of all such doubts, be it declared and enacted that the sixth section of the Illicit Distillation (Ireland) Act, 1857, shall not be construed to deprive any court or any justice of the peace in Ireland of any jurisdiction which such court or justice possessed before the passing of that Act in regard to any offence committed against the provisions of the Illicit Distillation (Ireland) Act, 1831, and shall not extend to repeal, alter, or affect the thirty-first section of the said last-mentioned Act further than to provide the additional mode of proceeding for penalties and costs in the said sixth section mentioned; and it shall be lawful for two or more justices sitting at petty sessions to hear and determine any information or complaint for any offence committed against the said last-mentioned Act, and to do all acts necessary to carry into effect any judgment thereupon.

Persons aggrieved by any judgment on information under 1 & 2 Will. 4. s. 55. or

17 & 18 Vict. c. 89. or 20 & 21 Vict. c. 40. may appeal.

7 & 8 Geo. 3. c. 53.

4 & 5 Will. 4. c. 51.

4 & 5 Vict. c. 20.

19. In case of any information or complaint exhibited by any officer of Inland Revenue, or of any proceedings at the instance of any officer, head or other constable of the constabulary force in Ireland, under the provisions of the Illicit Distillation (Ireland) Act, 1831, or of the Spirits (Ireland) Act, 1854 or of the IllicitDistillation (Ireland) Act, 1857, it shall be lawful for any such officer and constable respectively, or for any person against whom any such information, complaint, or proceeding shall have been exhibited or taken who shall feel aggrieved by the judgment given thereon, to appeal therefrom to the justices at the next general quarter sessions of the peace which shall be holden for the county, shire, division, city, town, or place in which such judgment so appealed against shad have been given, next after the expiration of twenty days from the giving of such judgment, upon giving such notices, and upon such terms, conditions, and regulations as are prescribed in cases of appeals by the Excise Management Act, 1827, the Excise Management Act, 1834, and the Excise Management Act, 1841.

[S. 20 rep. 43 & 44 Vict. c. 24. s. 164.]

18 & 19 Vict. c. 62. s. 2.

Pending an appeal against an order refusing a certificate to authorize the renewal of an Excise licence to sell beer, &c. in Ireland, appellant to deposit the duties for an Excise licence with the collector, &c.

6 Geo. 4. c. 81.

21. Whereas it is provided by the second section of an Act passed in the eighteenth and nineteenth years of the reign of Her present Majesty, chapter sixty-two, that when any person shall appeal against an order of refusal of the certificate required by such person to entitle him to a renewal of the licence to sell beer, cider, or spirituous liquors in Ireland, the licence affected by such order shall remain in full force and effect unless and until the court of quarter sessions or recorder therein mentioned shall confirm the said order of refusal: Be it enacted, that such licence, on the expiration of the term for which the same was granted, shall remain in force only upon condition that the appellant shall immediately on or before the expiration of the said licence deposit with the proper collector of Inland Revenue the amount of excise duties chargeable upon the said appellant for licence to sell beer, cider, or spirituous liquors respectively for the year next ensuing the expiration of the said first-mentioned licence; and if the said court of quarter sessions or recorder shall confirm the said order of refusal, the appellant shall be repaid by such collector such portion of the excise duties so deposited as aforesaid as he would be entitled to be repaid under the twenty-fourth section of the Excise Licences Act, 1825, in the case of a magistrate's certificate expired and not renewed; and if the said order of refusal shall be reversed, the money so deposited shall be applied in payment for the licences to be granted to the said appellant.

Powers given to officers of Excise by recited Act extended to officers of customs.

22. [Recital of 1 & 2 Will. 4. c. 55.] All the powers, authorities, and privileges granted to officers of Excise by the said recited Act may and shall be exercised by officers of Customs, and by all persons duly employed for the prevention of smuggling, or authorized by the Commissioners of Customs to seize goods forfeited under the laws of Customs, as fully and effectually as of the clauses in the said Act had been repeated and re-enacted on the body of this Act, and made to apply to officers of Customs and the other persons herein named.

9 & 10 Vict. c. 90.

Power to officers of Excise to examine stills or retorts kept by persons not being distillers, rectifiers, or compounders of spirits, or vinegar makers.

23. Whereas by the Act passed in the ninth and tenth years of the reign of Her Majesty, chapter ninety, an Excise licence is required to be taken out by every person, not being a licensed distiller, rectifier, or compounder of spirits, or vinegar maker, who keeps or uses any still or retort: Be it enacted, that it shall be lawful for any officer of excise at any time (but if between the hours of eleven at night and five in the morning then in the presence of a constable or other lawful peace officer) to enter into the premises of every such person who shall take out such licence, or who shall use or keep any still or retort, and ta examine any still or retort kept or used by such person.

[S. 24 rep. 38 & 39 Vict. c. 66 (S.L.R.) Ss. 25–28, 30–34 rep. 33 & 34 Vict. c. 99. S. 29 rep. 28 & 29 Vict. c. 96. s. 12.]

Licences to joint stock banks not required to specify the names of more than six persons, &c.

35. whereas the licences and certificates granted to bankers, and persons acting as bankers in Great Britain and Ireland respectively, by or under the authority of the Commissioners of Inland Revenue, are required by law to specify, amongst other things, the names and places of abode of all the persons composing the respective companies or partnerships to whom they are granted: Be it enacted, that in any case where a company or copartnership of bankers consists of more than six persons, it shall be sufficient to specify in any such licence or certificate the names and places of abode of any six or more of such persons who may be presented to the Commissioners or their officer, or whom they or he may select for the purpose, and to grant the licence or certificate to them as and for the whole of the company or copartnership, or otherwise to specify only the name or style of the company or copartnership, and to grant the licence or certificate to such company or copartnership in and by the said name or style, as the Commissioners or their officer shall think fit; and every such licence and certificate respectively shall be as good, valid, and available, as if the names and places of abode of all the members of the company or copartnership had been specified therein, and the licence had been granted to them, anything in any Act of Parliament to the contrary notwithstanding; but this shall not in any way alter or affect the provisions of any Act of Parliament whereby any banking company or copartnership is required to make any account or return of the names and places of abode of all the members or partners of such company or copartnership, and any other particulars relating thereto.

Provisions of 5 & 6 Vict. c. 80. s. 2. and 16 & 17 Vict. c. 34. s. 10. extended to assessing the income tax on interest and dividends payable in the United kingdom in respect of stocks of colonial companies.

36. The provision made by the Act passed in the fifth and sixth years of Her Majesty's reign, chapter eighty, section two, and the Income Tax Act, 1853 section ten, for the assessing and charging the income tax on interest, dividends, or other annual payments payable out of or in respect of the stocks, funds, or shares of any foreign company, society, adventure, or concern, shall be and the same is hereby extended and shall be applied to the assessing and charging of the income tax on all interests, dividends, or other annual payments payable out of or in respect of the stocks, funds, or shares of any colonial company, society, adventure, or concern, and in respect of any securities given by or on account of any such colonial company, society, adventure, or concern, and which said interest, dividends, or annual payments have been or shall be intrusted to any person in the United Kingdom for payment to any persons, corporations, companies, or societies in the United Kingdom; and for this purpose the said section ten of the last-mentioned Act and this enactment shall be read and construed together as one enactment, in like manner as if the words “or colonial” had been inserted and contained in the said section ten, immediately after the word “foreign,” used therein with reference to any company, society, adventure, or concern.

[Ss. 37–45 rep. 43 & 44 Vict. c. 19. s. 4.]

Persons in prison against whom informations are exhibited for offences against the Inland Revenue to be brought up by habeas corpus at the hearing of such informations.

46. Where any person against whom an information shall be exhibited before a justice of the peace for any offence committed by such person against any Act relating to the Inland Revenue shall be in prison on any account whatever at the time appointed for the hearing of such information, the Commissioners of Inland Revenue shall cause to be obtained and issued out of the Court of Exchequer in England, Scotland, or Ireland, as the case may require, a writ of habeas corpus directed to the governor or keeper of the prison in which such person shall be confined, commanding him to convey such person to the place of hearing to be specified in such writ, in order that the said person may answer the said information and attend the trial thereof; and such writ of habeas corpus shall be issued out of either of the said Courts, on application made by any one of the solicitors of Inland Revenue in England, Scotland, or Ireland, on behalf of the said Commissioners, to any baron or judge of any of the Superior Courts of Law in England, Scotland, and Ireland respectively; and it shall be lawful for the justices or magistrate before whom any such information shall be brought for adjudication to refuse to proceed with the said information in the absence of the person charged, when satisfactory proof shall be made that such person is confined in prison.

[¹ Short title, “The Revenue (No. 2) Act, 1861.” See 55 & 56 Vict. c. 10.]

[¹ 23 & 24 Vict. c. 114 is rep. 43 & 44 Vict. c. 24. s. 164, but see terms.]