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CUSTOMS AND INLAND REVENUE ACT 1882
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CHAPTER XLI.
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An Act to grant certain Duties of Customs and Inland Revenue, to alter other Duties, and to amend the Laws relating to Customs and Inland Revenue. [10th August 1882.]
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Short title.
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1. This Act may be cited as the Customs and Inland Revenue Act, 1882.
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Part I.
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Customs and Excise.
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[Ss. 2–4 rep. 61 & 62 Vict. c. 22 (S.L.R.).]
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Grant of duty on imitations of coffee and on coffee mixtures.
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5. (1.) There shall be granted and paid to Her Majesty upon every quarter of a pound weight of any article or substance prepared or manufactured for the purpose of being in imitation of, or in any respect to resemble, or to serve as a substitute for, coffee or chicory, which is sold or kept for sale in the United Kingdom, and also upon every quarter of a pound weight of any mixture of such article or substance as aforesaid with coffee or chicory which is sold or kept for sale in the United Kingdom, the duty of excise of one halfpenny.
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(2.) The said duty shall be under the care and management of the Commissioners of Inland Revenue, and shall be denoted by, and collected by means of, an adhesive label or labels to be provided by the said Commissioners.
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. . .
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(4.) All the powers, clauses, regulations, and directions contained in any Act relating to duties of excise or to penalties under Excise Acts, and now or hereafter in force, shall be of full force and effect with respect to the said duty and the penalties by this Act imposed, so far as the same are applicable, as fully and effectually as if the same had been herein specially enacted with reference to such duty and penalties.
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Conditions under which imitations of coffee and coffee mixtures may be sold.
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6. (1.) No article or substance or mixture upon which a duty of excise is imposed by this Act shall be sold or exposed to sale, or be offered or kept ready for sale, or be delivered out of the custody or possession of any preparer, manufacturer, or importer thereof, except under the following conditions:
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(a.) The article or substance or mixture shall be placed in packets, each containing one quarter of a pound or any number of quarters of a pound:
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(b.) Each such packet shall have affixed thereto a label or labels (which shall not have been before used) denoting the proper amount of duty payable upon such packet according to the weight thereof:
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(c.) Such label or labels shall be affixed so that the whole thereof shall adhere to the packet, and so that the packet cannot be opened without tearing or destroying the label or labels:
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(d.) Where more than one label is affixed to any packet the labels shall be affixed so that every label shall be wholly or partially visible.
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Provided that each such packet containing, or purporting to contain, coffee with any other article or substance mixed therewith shall have affixed thereto a label, in manner herein-before provided, denoting in letters of not less size than the largest letters affixed to or imprinted on such label the proper name of the several articles or substances of which such mixture is composed.
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(2.) If any person shall sell or expose to sale, or offer or keep ready for sale, or deliver out of his custody or possession, any such article or substance or mixture as aforesaid, otherwise than in conformity with the above conditions, he shall forfeit the same, and incur a fine of twenty pounds.
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(3.) In any proceeding for recovery of the fine imposed by this section, if any question shall arise whether any label shall have been before used, proof that such label had not been before used shall lie upon the defendant.
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(4.) Provided that nothing in this Act contained shall in any way affect any Act or Acts now in force relating to the adulteration of food.
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Penalty for buying, &c. labels which have been used before.
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7. If any person who shall prepare, manufacture, sell, keep for sale, or import any article or substance or mixture upon which a duty of excise is imposed by this Act, shall buy, receive, or have in his possession any label provided under this Act which shall have been before used, or any portion of such a label (whether such label or portion shall be loose or affixed to any packet), he shall incur a fine of one hundred pounds, and every such label or portion shall be seized.
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[Ss. 8 and 9–12 (being Part II.) rep. 61 & 62 Vict. c. 22 (S.L.R.).]
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