Revenue Act, 1862

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REVENUE ACT 1862

CHAPTER XXII.

An Act to continue certain Duties of Inland Revenue for the Service of Her Majesty, and to grant, alter, and repeal certain other Duties[¹] [3d June 1862.]

[Preamble.]

Grant of duties and allowance of drawbacks specified in schedules annexed.

Schedules to be part of Act.

1. There shall be charged, collected, and paid for the use of Her Majesty, . . . the several duties of . . . stamps, . . . specified and contained in the several schedules marked . . . (C.) . . . to this Act annexed; . . . and the said . . . duties . . . shall continue to be . . . paid, . . . until Parliament shall otherwise order; and the said several schedules shall be deemed to be part of this Act.

[S. 2 rep. 56 & 57 Vict. c. 14 (S.L.R.) Ss. 3–11 rep. 43 & 44 Vict. c. 20. s. 49.]

Sale of beer &c. at fairs, &c.

12. [²] So much of any Act as permits the sale of beer, spirits, or wine at fairs or races without an excise licence shall be and the same is hereby repealed.

Occasional licences to licensed victuallers to sell beer, spirits, &c. at other places for limited times.

13. [³] It shall be lawful for the Commissioners of Inland Revenue, whenever they shall consider it conducive to public convenience, comfort, and order, and with the consents in writing of two justices of the peace usually acting at the petty sessions for the petty sessional division within which the place of sale is situate, to authorize any officer of excise to grant to any person who shall be duly authorized to keep a common inn, alehouse, or victualling house, and who shall have taken out the proper excise licences to sell therein beer, spirits, wine, or tobacco, au occasional licence under this Act empowering him to sell the like articles for which he shall have taken out such licences as aforesaid at any such other place, and for and during such space or period of time, not exceeding three consecutive days at any one time, as the said Commissioners shall approve, and as shall be specified in such occasional licence; and any person who shall have taken out such occasional licence shall not be liable to any penalty or forfeiture whatever by reason or on account of his selling the articles mentioned in the said licence during the time and at the place specified therein; provided, that no such occasional licence shall authorize the sale of any beer, spirits, or wine, except during the hours after sunrise and before sunset; and provided, that the said licence shall not protect any such person in the sale of any of the articles herein mentioned, unless he shall at the time of such sale produce such licence when requested to do so by any officer of Excise, or by any constable or police officer; nor shall any such licence be granted for the sale of any of the articles herein mentioned on any Sunday, Christmas Day, or Good Friday, or on any day appointed for a public fast or thanksgiving; provided also, that the provisions of this clause shall not extend to Scotland.

[S. 14 rep. 38 & 39 Vict. c, 66. (S.L.R.)]

Licences granted under 23 & 24 Vict. cc. 27. and 107 may be transferred as other excise licences under 6 Geo. 4. c. 81. s. 21. in case of the removal of the licensed person.

15. The provisions contained in the twenty-first section of the Excise Licences Act, 1825, relating to the transfer of excise licences in the case of the removal of any person from the house or premises at which he shall be licensed under that Act, shall be and the same are hereby extended to licences granted under the Refreshment Houses Act, 1860, and the Refreshment Houses (Ireland) Act, 1860, respectively: Provided, that no licence granted under either of the two last-mentioned Acts for the sale of foreign wine by retail to be consumed upon the premises where the same shall be sold shall be transferred by the officers of Excise, unless the assignee of such licence shall be duly licensed to keep a refreshment house, nor unless he shall produce to such officers a certificate from a justice of the peace acting for the city, borough, town, or place in which the house and premises are situated, that such justice does not object to such transfer being made; and provided, that no such licence so transferred shall authorize the assignee to carry on the business mentioned therein for a longer period than five weeks from the date of such transfer, unless he shall in the meantime have qualified himself to become the holder of a licence of the like kind according to the provisions of the said respective Acts.

Restrictions as to the privilege of the free vintners of the City of London to sell wine without licence.

4 & 5 Will. 4. c. 51.

16. Whereas doubts have arisen as to the extent of the privilege of the Master, Warden, Freemen, and Commonalty of the Vintners of the City of London to sell wine without taking out an excise licence for that purpose: Be it enacted, that no freeman of the said company shall be entitled to sell wine in more than one separate and distinct house or premises at the same time without taking out the proper excise licence in that behalf; nor shall any freeman be entitled to exercise the said privilege unless he shall have previously made an entry of the house or premises in which he intends to sell wine with the proper officer of Excise, in the manner directed in the fifth section of the Excise Management Act, 1834.

[Ss. 17–19, 21–27, rep. 38 & 39 Vict. c. 66. (S.L.R.) S. 20 rep. 48 & 49 Vict. c. 51. s. 10.]

Interpretation.

28. The term “cards,” wherever the same shall be used in this Act, shall mean playing cards by this Act charged with stamp duty; the term “wrapper” shall mean a paper wrapper, label, or enclosure provided by the said Commissioners of Inland Revenue for containing, enclosing, or covering a pack of cards and denoting the duty in respect thereof; and the term “pack of cards” shall mean any quantity or number of cards not exceeding fifty-two.

Duty to be denoted on wrapper.

Cards to be sold in separate packs.

29. The said duty of threepence by this Act chargeable on a pack of cards shall be denoted on the wrapper of every pack, which wrapper the Commissioners of Inland Revenue shall provide with such stamp or device or devices thereon for denoting the said duty as they shall think fit; and the said Commissioners shall supply to any person who shall be a maker of cards, and shall as such have a licence in force for selling cards, with any quantities of such wrappers on payment of the duties for the same, or at their discretion shall, stamp, to denote the said duty, the wrappers of licensed makers of cards, which, when so stamped, shall be deemed to be wrappers provided by the said Commissioners in pursuance of this Act; and no cards shall be sold otherwise than in separate packs, each pack being enclosed in a wrapper, the stamp on which shall be at all times uncovered and open to view, and which shall be securely fastened round or over the same by means of wheat flour paste, or some other firmly adhesive substance to be approved by the said Commissioners, and so and in such manner that the wrapper cannot be opened, or the cards taken out without the wrapper being destroyed; and if the wrapper used by any maker of cards for enclosing any cards sold by him shall not be fastened with proper and sufficient adhesive substance as aforesaid, or bonâ fide in a secure manner, and with the stamp thereon open to view, according to the true intent and meaning of this Act, such cards shall be deemed to be not enclosed in a wrapper provided by the said Commissioners under this Act; and such maker, and also any other person selling such cards, shall be subject and liable to the penalties imposed by this Act for selling cards not enclosed in wrappers.

Licences to sell cards to be granted.

30. [¹] The Commissioners of Inland Revenue, or any of their officers authorized by them, shall grant to any person who shall apply for it a licence to sell cards at any house to be specified therein, on payment of the duty for the same; every such licence shall continue in force from the day on which the same shall be granted until and upon the first day of September then next following, and no longer.

Penalty on selling cards without licence.

31. [¹] If any person shall sell or offer for sale any cards without having a licence in force for the same granted under this Act he shall forfeit twenty pounds; and any person who shall sell cards at any house or place not specified in a licence granted to him shall be deemed to be a person selling cards without having a licence; and any person who shall be found hawking or carrying about for sale any cards, whether enclosed in a stamped wrapper or not, and who shall sell the same or offer the same for sale at any place for which he shall have no licence, may be apprehended by any constable or officer of Inland Revenue, and taken before any justice of the peace, who shall hear and determine the matter; and if upon conviction of such offence the offender shall not immediately pay the penalty in which he shall be convicted, he shall be committed to prison for any period not exceeding three months nor less than one month, unless the penalty shall be sooner paid; and all cards which he shall be found trading with or carrying about shall be forfeited, and delivered up to the Commissioners to be dealt with as cards forfeited under this Act.

Penalty on selling cards without stamped wrappers.

32. If any maker of cards shall remove or send or deliver out any cards from his house or premises, or the house or place in which they were made or completed (except for exportation as allowed by this Act), the same not being in packs enclosed in wrappers in manner aforesaid, or if any person, whether a maker of cards or not, and whether licensed or not, shall sell any cards, not being a pack of cards enclosed in a wrapper as by this Act is required, he shall forfeit, if he be a maker of cards, the sum of one hundred pounds, and if he be not a maker of cards, the sum of twenty pounds; and moreover, for every pack of cards which any such person shall sell or send or deliver out not enclosed in a wrapper as aforesaid, he shall forfeit the further sum of five pounds; and all cards found in any house or place whatever (except on the premises of a licensed maker specified in his licence) which shall be kept or intended for sale, or which shall be found on the premises or in the possession of any person who shall sell cards, and which shall not be in separate packs enclosed in wrappers as aforesaid, shall be forfeited; and the same, and also all wrappers found in any house or place whatsoever which shall have been used for enclosing cards, and removed or got off therefrom, may be taken and carried away by any officer of Inland Revenue, and be destroyed or otherwise disposed of as the Commissioners shall direct; and for the purposes of such seizure it shall be lawful for any such officer, under the authority of a warrant for that purpose specially granted by any two of the Commissioners or any justice of the peace, to enter in the day-time any house or place in which there shall be reason to suspect that any cards not enclosed in stamped wrappers, or any wrappers that have been used as aforesaid, are deposited or kept, and to search for the same; and if necessary, such officer may break open the door of any room or closet, or any box, trunk, or case in which any such cards or wrappers are suspected to be contained; and all cards so found shall be deemed to be kept and intended for sale, unless the contrary shall be proved.

Name of maker, &c. to be printed on the wrapper, &c.

33. Upon the wrapper of every pack of cards sold or sent or delivered out by any maker of cards there shall be printed his name and the place at which he shall be licensed to sell cards in manner to be approved by the said Commissioners; but, except as is provided by the next succeeding section, no cards shall be sold or sent or delivered out by any maker the stamp upon the wrapper of which shall be cancelled or defaced, or in any way damaged or injured; and for every pack of cards sold or sent or delivered out by any maker of cards, on the wrapper of which shall not be printed as hereby required such name and place, or, except as aforesaid, the stamp on which wrapper shall be cancelled or in any way defaced, damaged, or injured, he shall forfeit the sum of five pounds; and cards enclosed in a wrapper having the name of a maker thereon, or otherwise purporting to be made by him, shall be deemed to have been made by him, unless the contrary shall appear.

The seller of cards to cancel the stamp on the wrapper.

34. Every person who shall sell cards, other than a maker of or dealer in cards selling by wholesale to persons who buy to sell again, shall, before he shall deliver or send out a pack of cards on the sale thereof, cancel the stamp on the wrapper denoting the duty by this Act charged on a pack of cards by writing or impressing in ink his name upon such stamp; or in default thereof he shall forfeit the sum of five pounds.

Penalty for frauds relating to wrappers, &c.

35. If any person shall remove or get off or aid or assist in removing or getting off from any pack of cards any wrapper which shall have been used for enclosing the same, with intent that such wrapper shall be again used for enclosing any other cards; or shall use any wrapper so removed or got off for enclosing any such other cards; or shall sell or utter any such last-mentioned wrapper, or any cards enclosed therein, knowing the said wrapper to have been so removed or got off as aforesaid; or shall knowingly have in his possession or on his premises any wrapper which shall have been so removed or got off, with intent that the same might be used for enclosing other cards; or shall be guilty of any fraudulent act, contrivance, or device whatever relating to the duty by this Act chargeable in respect of cards, he shall forfeit the sum of twenty pounds; and it shall be lawful for the said Commissioners to refuse to grant licence to sell cards to any person who shall have been convicted of any such offence.

What cards may be sold without wrappers.

36. Provided, that . . . cards duly imported, enclosed in wrappers according to the Act of the sixteenth and seventeenth years of Her present Majesty, chapter one hundred and seven[¹] , may lawfully be sold as if this Act had not been made; and provided, that it shall be lawful for any person possessed of cards previously sold and opened, used and played with, to sell the same to any licensed maker of cards without having a licence for selling cards, and without such cards being enclosed in a wrapper provided under this Act; and if any such cards shall be afterwards sold or sent or delivered out by the said maker, they shall be subject to all the provisions of this Act, and for the purposes of this Act such maker shall be deemed to be the maker of such cards; and provided, that this Act shall not extend to charge with stamp duty bonâ fide toy cards not exceeding in length one inch and three quarters, or in width one inch and a quarter.

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.]

For probate duty, bond debts to be assets, as if they were simple contract debts.

39. For the purposes of the stamp duties on probates of wills and letters of administration, debts and sums of money due and owing from persons in the United Kingdom to any deceased person at the time of his death on obligation or other specialty, shall be estate and effects of the deceased, within the jurisdiction of Her Majesty's Court of Probate in England or Ireland, as the case may be, in which the same would be if they were debts owing to the deceased upon simple contract, without regard to the place where the obligation or specialty shall be at the time of the death of the deceased.

[S. 40 rep. 38 & 39 Vict. c. 66 (S.L.R.) S. 41 rep. 54 & 55 Vict. c. 38. s. 28. Ss. 42–45 rep. 43 & 44 Vict. c. 19. s. 4.]

SCHEDULES.

[Sched. (A.) rep. 39 & 40 Vict. c. 36. s. 288, Sched. (B.) rep. 43 & 44 Vict. c. 20. s. 49.]

Schedule (C.) Sect. 1.

Containing the Stamp Duties imposed by this Act.

. . . . . .

[Sched., (D.) rep. 38 & 39 Vict. c. 66. (S.L.R.)]

[¹ Short title, “The Revenue Act, 1862.” See 55 Vict. c. 10. So much of this Act as relates to Customs, rep. 39 & 40 Vict. c. 36. s. 288.]

[² This section does not extend to prohibit a person licensed under 6 Geo. 4. c. 81. s. 11. from selling at fairs or races, 26 & 27 Vict. c. 33. s. 21.]

[³ S. 13, is amended 26 & 27 Vict. c. 33. s. 20.]

[¹ Ss. 30, 31 are rep. except as to makers of cards, 38 & 39 Vict. c. 66. (S.L.R.)]

[¹ Ss. 30, 31 are rep. except as to makers of cards, 38 & 39 Vict. c. 66. (S.L.R.)]

[¹ This reference applies to the clauses of 16 & 17 Vict. c. 107. relating to cards as saved by Schedule (A) to 39 & 40 Vict. c. 36. See s. 286 of that Act]