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CUSTOMS AND INLAND REVENUE ACT 1872
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CHAPTER XX.
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An Act to grant certain Duties of Customs and Inland Revenue, and to alter other Duties. [27th June 1872.]
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Short title.
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1. This Act may be cited as “The Customs and Inland Revenue Act, 1872.”
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[Ss. 2–4 rep. 46 & 47 Vict. c. 39. (S.L.R.)]
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Part II.
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As to Excise.
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Duty on chicory.
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5. In lieu of the duty of excise now chargeable on the articles under-mentioned, the following duty of excise shall be charged thereon :
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All chicory grown in the United Kingdom :
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For every hundredweight thereof, raw or kiln dried, the duty of twelve shillings and one penny, and so in proportion for any greater or less quantity than a hundredweight.
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And all the provisions contained in any Act relating to excise duties, and in force at the time of the passing of this Act, shall, so far as the same are applicable, have full force and effect with respect to the duty of excise granted by this Act.
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Exemption of husbandry carts and horses used on Sunday, &c. from duty under 32 & 33 Vict. c. 14.
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6. No person shall be required to take out a license under the Revenue Act, 1869, for any waggon or cart used for conveying the owner thereof or his family to or from any place of Divine Worship on Sunday, or on Christmas Day, or on Good Friday, or on any day appointed for a Public Fast or Thanksgiving, provided that such waggon or cart is otherwise used solely for the conveyance of burden in the course of husbandry, and is duly marked according to the provision numbered six of section nineteen of the said Act;
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[Ss. 7–13 rep. 46 & 47 Vict. c. 39. (S.L.R.)]
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