Customs and Inland Revenue Act, 1879

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CUSTOMS AND INLAND REVENUE ACT 1879

CHAPTER XXI.

An Act to grant certain Duties of Customs and Inland Revenue, and to amend the Laws relating to Customs and Inland Revenue. [3rd July 1879.]

Short title.

1. This Act may be cited as the Customs and Inland Revenue Act, 1879.

Part I.

Customs.

[S. 2 rep. 57 & 58 Vict. c. 56 (S.L.R.)]

Duty on cocoa-paste or chocolate.

3. On cocoa-paste or chocolate imported into Great Britain or Ireland there shall be charged the following duties; (that is to say,)

[S. 4 rep. 57 & 58 Vict. c. 56 (S.L.R.)]

Prohibitions and restrictions.

39 & 40 Vict. c. 30.

5. In addition to the several goods enumerated and described in section forty-two of the Customs Consolidation Act, 1876, as thereby prohibited and restricted there shall be read and construed therewith the following: All articles bearing or having affixed to them any stamp, name, writing, or other device implying or tending to imply any sanction or guarantee by the Customs or by any other department of the Government.

[Ss. 6–13 are by s. 14 of this Act substituted for certain corresponding sections of 39 & 40 Vict. c. 36, and will be found printed in their proper places in that Act.]

Sections of this Act set forth in schedule in corporated in 39 & 40 Vict. c. 36.

14. Each of the several sections of this Act set forth in column No. 1 of the schedule to this Act shall be deemed and taken to be incorporated in and form part of the Customs Consolidation Act, 1876, in the order and place assigned to each such section in and by column No. 2 of the said schedule, and the said several sections of this Act shall be read and construed with the said Customs Consolidation Act, 1876, and the provisions of the latter Act shall be deemed to relate to and be applicable to said several sections of this Act, in the same manner and to the same extent as if the said several sections of this Act had been originally enacted therein in the order and place so assigned to each such section in and by the said schedule.

[Ss. 15–17 rep. 57 & 58 Vict. c. 56 (S.L.R) Ss. 19–25 rep. 43 & 44 Vict. c. 19. s. 4.]

Part IV.

Excise.

Police proceedings for penalties in relation to dogs.

41 & 42 Vict. c. 15.

28 & 29 Vict. c. 127.

26. Where under the provisions of the twenty-third section of the Customs and Inland Revenue Act, 1878, the proceedings for any penalty therein referred to are taken in England upon information of a police constable, such proceedings shall be in accordance with the provisions of the Summary Jurisdiction Acts, including the Small Penalties Act, 1865, notwithstanding anything contained in the seventh section thereof.

As to use of oil in tobacco 5 & 6 Vict. c. 93.

27. The provision contained in the second section of the Tobacco Act, 1842, relieving any manufacturer of tobacco from liability to the penalty imposed by the first section of that Act shall not extend to relieve him from such liability in case he shall make use of any oil in the manufacture of roll tobacco other than essential oil for the purpose of flavouring, and olive oil in the process of spinning and rolling up the tobacco.

The word “oil” in section four of the said Act shall be read as meaning olive oil and essential oil only.

SCHEDULE referred to in Section 14.