Revenue Act, 1862

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.