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REVENUE (NO. 2) ACT 1864
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CHAPTER LVI.
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An Act for granting to Her Majesty certain Stamp Duties; and to amend the Laws relating to the Inland Revenue.[1]
[25th July 1864.]
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[S. 1 rep. 30 & 31 Vict. c. 23. s. 3. Ss. 2, 3 rep. 33 & 34 Vict. c. 99.]
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Stamp duties on probates, &c. on the value of British ships at sea at death of testator, &c.
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4. And whereas certain ad valorem stamp duties are by several statutes in that behalf granted and imposed upon or in respect of the following instruments; (that is to say,)
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Probate of a will and letters of administration, with or without a will annexed, to be granted in England or Ireland ;
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Inventory to be exhibited and recorded in any commissary court in Scotland of the estate and effects of any person deceased :
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Be it enacted, that the said stamp duties shall be charged and paid in respect of the value or any ship or any share of a ship belonging to any deceased person which shall be registered at any port in the United Kingdom, notwithstanding such ship at the time of the death of the testator or intestate may have been at sea or elsewhere out of the United Kingdom; and for the purpose of charging the said duties such ship shall be deemed to have been at the time aforesaid in the port at which she may be registered.
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Probates, &c. exempted from stamp duty where the effects do not exceed 100l.
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5. No stamp duty shall be chargeable on any such probate, letters of administration, or inventory as aforesaid in any case where the whole estate and effects of the deceased person dying after the passing of this Act (exclusive of what he shall have been possessed of or entitled to as a trustee for any other person or persons, and not beneficially,) shall be sworn not to exceed and shall not actually exceed in value the sum of one hundred pounds.
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Stamp duties on certain licences to be for the future Excise duties.
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6. [Recital.] The duties now payable by law upon or in respect of the licences to be taken out in the United Kingdom by persons carrying on the trades and businesses herein-after mentioned, as described and defined by the several statutes relating to such licences and trades or businesses respectively, (that is to say,)
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Appraisers,
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Pawnbrokers,[1]
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. . . . . . . . . . . .
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Owners, proprietors, makers and compounders of, and persons uttering, vending, or exposing to sale, or keeping ready for sale, any medicine liable to stamp duty,
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. . . . . . . . . . . .
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House agents,
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Sellers of playing cards (being makers thereof),
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. . . . . . . . . . . .
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shall respectively be denominated and be deemed to be duties of Excise; and the said licences respectively shall be granted by such officer or officers of Excise, and shall be in such form, as the Commissioners of Ireland Revenue shall direct in that behalf ; and all powers and directions granted to or to be observed by any officer of stamps, and now in force, contained in any Act relating to the said duties or licences, or to the said trades and businesses, or any of them, may be executed and enforced and shall be observed by any officer or Excise; and all such duties, and all fines, penalties, and forfeitures imposed by any Act or Acts of Parliament upon any person who shall carry on any of the said trades or businesses without being duly licensed, or who shall do or omit to do any act or thing in any manner contrary to the provisions of any Act of Parliament relating to the said licences, or to the said duties, or any of them, may be collected, sued for, recovered, levied, mitigated, paid, and applied by the same means and methods, and in like manner, and under the same general or special powers, provisions, regulations, and directions, as to appeal, and in all other respects, as any other duties of Excise, or any fines, penalties, or forfeitures, are directed to be collected, sued for, recovered, levied, mitigated, paid, and applied, under any Act relating to the Excise revenue, as well as by the means and methods and in the manner directed by the said Act or Acts relating to the said duties or licences, or to the said trades or businesses, and in force at the time of the passing of this Act.
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[S. 7 rep. 51 & 52 Vict. c. 33. s. 8. Ss. 8, 10, 11 rep. 43 & 44 Vict. c. 19. s. 4. S. 9 rep. 38 & 39 Vict. c. 66. (S.L.R.) Ss. 12, 13 rep. 52 & 53 Vict. c. 42. s. 36.]
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Auctioneers not to deal in or sell commodities for sale of which an Excise licence is required, except upon premises licensed for such sale.
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14. [Recital of 8 & 9 Vict. c. 15. s. 6.] No licence taken out by any person to exercise or carry on the trade or business of an auctioneer shall authorize such person to deal in or sell, either on his own account or for his own benefit, or on account of or for the benefit of any other person, any commodities for the dealing in or selling of which an Excise licence is required, except upon premises in respect of which the owner of such commodities shall have taken out and shall have in force at the time of the sale thereof the proper Excise licence for the sale of such commodities: Provided, that any such licensed auctioneer may sell by auction, by sample, in any town or place, any such commodities, as aforesaid, if the owner thereof shall be duly licensed for the sale of such commodities, in the same town or place; and provided also, that the Commissioners of Inland Revenue may in their discretion authorize any licensed auctioneer to sell any such commodities by auction, where they shall be satisfied that the said commodities are the property of a private person, and are not sold for profit or by way of trade; and if any person shall sell by auction any such commodities contrary to or otherwise than as allowed by this section, he shall incur the penalties imposed upon persons dealing in or selling such commodities without the Excise licences required by law.
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[Ss. 15, 19 rep. 43 & 44 Vict. c. 19. s. 4. Ss. 16, 17 rep. 33 & 34 Vict. c. 99. S. 18 rep. 38. & 39 Vict. c. 66. (S.L.R.)]
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[1 Short title, “The Revenue (No. 2) Act, 1854.” See 55 & 56 Vict. c. 10.]
[1 Section 6, as far as the same relates to pawnbrokers’ licences, is rep. except as to Ireland, 35 & 36 Vict. c. 93. s. 4.] |
