| |
REVENUE ACT 1863
|
| |
CHAPTER XXXIII.
|
| |
An Act for granting to Her Majesty certain Duties of Inland Revenue; and to amend the Laws relating to the Inland Revenue.[1]
[29th June 1863.]
|
|
|
Licensed beer dealers may take out additional licence to sell beer by retail not to be consumed on the premises.
|
1. Any person who in England or Ireland shall have taken out an excise licence to sell strong beer in casks containing not less than four and a half gallons or in not less than two dozen reputed quart bottles at one time, to be drunk or consumed elsewhere than on his premises, may take out an additional licence on payment of the excise duty of one pound one shilling, and five per cent. thereon; and the same shall authorize such person to sell beer in any less quantity and in any other manner than as aforesaid, but not to be drunk or consumed on the premises where sold; and such additional licence shall be granted without the production of any certificate or the possession of any other qualification than the licence herein first mentioned.
|
|
|
Duty on retail beer licences taken out by licensed victuallers who do not sell spirits.
|
2. There shall be charged and paid for and upon every excise licence to be taken out by any person who in England or Ireland shall be duly authorized by justices of the peace to keep a common inn, alehouse, or victualling house, and who shall sell beer, cider, or perry by retail, to be drunk or consumed in his, her, or their house or premises, and who shall not take out a licence to retail spirits, the excise duty of three pounds three shillings, and five per cent. thereon, in lieu of the duty now payable on such licence to retail beer.
|
|
|
Penalty on persons selling beer, &c. by retail in Ireland without licence.
|
3. Every person who shall in Ireland sell beer, cider, or perry 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, without having an excise retail licence in force authorizing him so to do, shall for every such offence forfeit the sum of twenty pounds; which said penalty may be sued for and recovered under the laws of Excise, by and in the name of any superintendent or inspector of police within the police district of Dublin Metropolis, or by any sub-inspector, head or other constable, in any other part of Ireland, without any order of the Commissioners of Inland Revenue for that purpose, as well as by and in the name of an officer of Excise, under the order of the said Commissioners.
|
| |
[Ss. 4, 5 rep. 38 & 39 Vict. c. 66. (S.L.R.) Ss. 6–12 rep. 32 & 33 Vict. c. 14. s. 39.]
|
|
|
Accounts of sums received for the conveyance of passengers upon railways to be made up at the close of each calendar month, &c.
|
13. [Recital of 5 & 6 Vict. c. 79. s. 4, requiring railway companies and other persons to keep certain accounts.] The proprietor or company of proprietors of every railway in Great Britain, and the persons required by law to keep such accounts as aforesaid, shall deliver to the Commissioners of Inland Revenue or to the proper officer appointed for receiving the same, within twenty days after the termination of every calendar month, a true copy or true copies of the accounts of all sums of money received or charged and paid or accounted for, as in the said Act is mentioned, during the whole of the calendar month last preceding; and all the provisions and regulations contained in the said Act with regard to the accounts therein directed to be rendered, and all bonds and securities entered into or given or to be entered into or given with relation thereto, shall apply, continue, and be in force as well with respect to any surety as to the principal in any such bond, and to the accounts to be kept and rendered at the time and in the manner by this Act directed, and the duties payable in respect thereof.
|
|
|
Restriction on exemption from duty on railway passengers granted by 7 & 8 Vict. c. 85. s. 9.
|
14.[1]
The exemption from duty granted by the ninth section of the Railway Regulation Act, 1844, in respect of the conveyance of passengers by cheap trains, shall not extend to any railway train which shall not be a train running on at least six days of the week, or else a train running to or from a market town on a market day, and approved of by the Lords of the Committee of Privy Council for Trade and Plantations as a cheap train for the conveyance of passengers to or from market, or a train approved by the said Lords of the Committee of Privy Council as an ordinary train of the railway travelling on Sunday, and conveying third-class passengers at fares not exceeding one penny per mile.
|
|
|
Authority to exercise several trades may be contained in one excise licence.
|
15. Whereas under the laws of Excise now in force separate and distinct licences are granted to the same person to exercise several trades in the same house and premises; and it is expedient that the authority to exercise two or more of such trades should be combined in one licence: Be it enacted, that whenever any person shall intend to carry on two or more trades under the Excise laws in the same house or premises, the licences for which several trades would expire by law at the same time, it shall be lawful for the Commissioners of Inland Revenue, in such cases as they shall think fit, to authorize the exercising of the said several trades by one licence for that purpose, on payment of the amount of the several duties chargeable for several licences to exercise the same trades respectively.
|
|
|
Penalty for giving more than one shipping notice for the same goods exported and for claiming drawback more than once, &c.
|
16. If any person who shall have given notice of his intention to ship any goods or commodities for exportation on drawback shall give another such notice in respect of the same goods or commodities, or shall claim the drawback upon the same goods and commodities more than once, or shall pass any account or do any act for the purpose of obtaining any further or greater amount of drawback upon any such goods or commodities than the drawback payable by law thereon, or whereby or by means or colour whereof any such further or greater amount of drawback than as aforesaid may be obtained or claimed, he shall forfeit for every such offence the sum of one hundred pounds, and treble the amount of the drawback unlawfully obtained or claimed, or which might be obtained or claimed by means or under colour of any such unlawful act as aforesaid.
|
|
|
Goods shipped for exportation on drawback not to be brought on shore, or the packages opened or marks thereon altered.
|
17. If any goods or commodities upon the exportation of which a drawback of Excise is payable shall, after the same shall have been shipped on board any vessel for exportation, be brought on shore, or if the package or packages in which any such goods or commodities shall be contained shall, after shipment thereof as aforesaid, be opened, or the marks, letters, or devices thereon be cancelled, obliterated, or altered without the sanction of the Commissioners of Inland Revenue first had and obtained, all such goods and commodities and the packages containing the same shall be forfeited, and may be seized by any officer of Customs or Excise; and the person or persons who shall bring on shore such goods or commodities, or who shall open such packages, or cancel, obliterate, or alter the marks, letters, or devices thereon, or who shall be concerned in doing any of the said acts, shall forfeit the sum of one hundred pounds.
|
|
|
Licences granted to refreshment house keepers to retail foreign wine to include the sale of sweets. 23 & 24 Vict. cc. 27, 127.
|
18. Every licence taken out under the provisions contained in the Refreshment Houses Act, 1860, and the Refreshment Houses (Ireland) Act, 1860, respectively, by a licensed keeper of a refreshment house, to sell therein by retail foreign wine, to be consumed in such house or on the premises belonging thereto, shall authorize and include the sale of sweets and made wines, mead, and metheglin, by retail, to be consumed in the said house or on the said premises.
|
|
|
Duty on a victualler's occasional licence.
|
19. … there shall be charged and paid the following duty; (that is to say,)
|
|
| |
For and upon every occasional licence to be granted to any person who shall be duly authorized to keep a common inn, alehouse, or victualling house, and licensed to sell therein beer, spirits, wine, or tobacco, to sell the like articles for which he shall be so licensed at any such other place, and for and during such space or period of time not exceeding six days as shall be specified in such occasional licence, the sum of two shillings and sixpence for every day so specified as aforesaid for which the same shall be granted :
|
|
| |
Provided always, that when any person shall have taken out such an occasional licence for six successive days, and shall desire to take out another occasional licence for a time in immediate succession, or only separated by the intervention of Sundays and holidays, then the duty chargeable for every licence after the first, and for any number of days not exceeding six, shall not exceed ten shillings.
|
|
|
25 & 26 Vict. c. 22. s. 13.
Alteration of the law relating to occasional licences.
|
20. Whereas it is expedient to alter and amend the conditions and restrictions upon and under which occasional licences to sell beer, spirits, or wine may be granted and used, as provided by the thirteenth section of the Revenue Act, 1862: Be it enacted as follows :
|
|
| |
1. That the consent of one justice of the peace, as in the said section mentioned, only, shall be necessary ;
|
|
| |
2. That the hours during which such occasional licence shall authorize the sale of any beer, spirits, or wine, shall extend from [1
such hour not earlier than sunrise until such hour not later than ten o’clock at night as may be specified in that behalf in the consent given by the justice for the granting of such occasional licence] :
|
|
| |
3. That upon the occasion of any public dinner or ball it shall be lawful for the person who shall have obtained an occasional licence under the provisions of the said Act to sell the said liquors during such hours before or after sunrise or sunset as shall be allowed and specified in that behalf in the consent to be given by the justice of the peace for the granting of such occasional licence.
|
|
|
Selling beer, spirits, or wine at fairs or races.
6 Geo. 4. c. 81. s. 11.
25 & 26 Vict. c. 22.
|
21. [Recital of 25 & 26 Vict. c. 22. s. 12.] Nothing in the last-recited enactment contained shall extend to prohibit any person duly licensed by the Excise to retail beer, spirits, or wine, as in the eleventh section of the Excise Licences Act, 1825, is mentioned, from carrying on his trade or business for which he shall be so licensed in booths, tents, or other places at the time and place and within the limits of holding any lawful and accustomed fair by virtue of any law or statute in that behalf, or any public races, in like manner as such person might lawfully have done under the said last-mentioned Act if the Revenue Act, 1862, had not been passed.
|
|
|
15 & 16 Vict. c. 81.
25 & 26 Vict. c. 103.
Union assessment committee not to require the production of documents relating to the assessment of the income tax on concerns in the nature of trade.
|
22. Whereas the assessment committee provided for by the County Rates Assessment Act,[1]
section fifty-two, and by the Union Assessment Committee Act, 1862, respectively, are thereby empowered to require assessors, collectors, and other persons therein mentioned to make and transmit copies of or extracts from the books of assessment of any taxes or rates in their custody, and to produce such books as therein mentioned: Be it enacted, that nothing in the said Act contained shall extend to authorize or empower the said committee to require any assessor, collector, or other person employed in the assessment or collection of the income tax to make or transmit or to permit any other person to make copies of or extracts from any assessment, rate, or rate book, or any document relating to the assessment or collection of the income tax upon profits of trade for or in respect of any quarries, mines, ironworks, gasworks, or other concerns in the nature of trade or manufacture chargeable under schedule (A.) of the Income Tax Acts, or to attend before the said committee to produce any such assessment, rate, or rate book, or other such document as aforesaid, or to be examined by or before such committee touching or concerning the same.
|
| |
[S. 23 rep. 43 & 44 Vict. c. 19. s. 4. S. 24 rep. 33 & 34 Vict. c. 69. (S.L.R.) S. 25 rep. 52 & 53 Vict. c. 42. s. 36.]
|
|
|
Provisions of former Acts to apply to duties under this Act.
|
26. All the powers, provisions, clauses, regulations, forfeitures, pains, and penalties contained in or imposed by any Act or Acts relating to any duties of the same kind or description as the several rates or duties granted by this Act respectively, and in force at the time of the passing of this Act, and not hereby expressly repealed, shall respectively be in full force and effect with respect to the said rates and duties by this Act granted respectively, so far as the same are or shall be applicable, in all cases not hereby expressly provided for, and shall be observed, applied, enforced, and put in execution for and in the raising, levying, collecting, and securing of the said last-mentioned rates and duties, and otherwise in relation thereto, so far as the same shall not be superseded by and shall be consistent with the express provisions of this Act, as fully and effectually to all intents and purposes as if the same had been herein repeated and specially enacted, mutatis mutandis, with reference to the rates and duties by this Act granted respectively.
|
| |
[1 Short title, “The Revenue Act, 1863.” See 55 & 56 Vict. c. 10.]
[1 S. 14 is rep. (except as to I.) 46 & 47 Vict. c. 34, s. 10, but see terms.]
[1 Words in brackets substituted as to E. by 37 & 38 Vict. c. 49. s. 19, and as to I. by 37 & 38 Vict. c. 69. s. 5.]
[1 Sic., for “section fifty-two” read “1852.”] |
