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REVENUE ACT 1883
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CHAPTER LV.
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An Act to amend the law relating to the Customs and Inland Revenue, and to make other provisions respecting charges payable out of the public revenue, and for other purposes. [25th August 1883.]
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Short title.
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1. This Act may be cited as the Revenue Act, 1883.
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Part I.
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[S. 2 rep. 50 & 51 Vict. c. 28. s. 16 (10).]
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Amendment of Law relating to the Customs.
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Foreign spirits racked into casks, not less than nine gallons, may be exported.
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3. Notwithstanding any existing provision to the contrary in the Customs Acts, foreign spirits racked or drawn off in a warehouse may, in casks each containing not less than nine gallons, be exported or removed for exportation only to another warehouse in the United Kingdom, and may be imported into the Channel Islands, or any of them, and may be exported from the said Islands to foreign parts only, and may be removed from any one to any other of the said Islands without any licence from the officers of Customs, and may be carried coastwise from any one part to any other part of said Islands.
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Execution on judgment in superior court.
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4. If in any suit, prosecution or information for the recovery of penalties under the Customs Acts in the High Court in England, the High Court in Ireland, or the Court of Session as Court of Exchequer, or the High Court of Justiciary in Scotland, judgment or decree shall be obtained against any person by default or in absence or in foro or by verdict or otherwise, and such person shall not pay the sum or sums of money for which such judgment shall have been entered up or discerned for under such decree, execution shall thereupon issue, and diligence shall proceed not only against his body but against all his real and personal estate, whether vested in himself or in any other person in trust for him, for such sum or sums of money as aforesaid, together with the costs, poundage, fees, and expenses of execution; and any person whose body shall be taken in execution as aforesaid shall be treated in the same manner in all respects as a person committed to prison by any justice for non-payment of a penalty incurred for an offence against the Customs Acts.
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Vessels arriving to come quickly to place of unlading and bring to at the stations for boarding officers.
Penalty for neglect, 20l.
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5. If any ship on arrival at any port or place in the United Kingdom or the Channel Islands shall not come as quickly up to the proper place of mooring or unlading as the nature of the port or place will admit without touching at any other place, and in proceeding to such proper place shall not bring to at the station appointed by the Commissioners of Customs for the boarding of ships, or if after arrival at such place such ship shall remove therefrom except with the knowledge of the proper officer of Customs directly to some other proper place of mooring or unlading, the person having charge of such ship, whether master or pilot, shall forfeit the sum of twenty pounds.
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Accommodation of officers on board.
Penalty, 20l.
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6. If the master of any ship shall neglect or refuse to provide sufficient room and accommodation under the deck for the bed or hammock of every officer of Customs stationed on board such ship he shall forfeit the sum of twenty pounds.
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If seals upon stores inwards be broken or the stores secretly conveyed away master to forfeit 20l.
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7. If the proper officer of the Customs shall place any lock, mark, or seal upon any stores or upon any place or package in which the same may be on board any ship or vessel arriving in the United Kingdom, and such lock, mark, or seal shall be wilfully opened, altered, or broken, or if any stores so secured shall be secretly conveyed away either while the ship remains in the port at which she shall have so arrived, or at any other port in the United Kingdom to which she may proceed, or on her passage from one port to another, the master of such ship shall forfeit the sum of twenty pounds.
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Amendment of 39 & 40 Vict. c. 36. s. 230.
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8. For the purposes of section two hundred and thirty of the Customs Consolidation Act, 1876, a borough having a separate magisterial jurisdiction situate geographically within a county shall be deemed to be “neighbouring” or “adjoining” to that county.
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Extension of word “ship” in 39 & 40 Vict. c. 38 to sea fishing boats.
31 & 32 Vict. c. 45.
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9. For the purpose of carrying into effect the regulations under the Sea Fisheries Act, 1868, and any Act amending the same, the Commissioners of Customs may from time to time make, and when made revoke and vary, an order declaring that such of the provisions of the Customs Consolidation Act, 1876, and the Acts amending the same, as are specified in the order, shall apply, and the same shall accordingly apply to sea fishing boats in like manner as if the word “ship” in those provisions included “sea fishing boat.”
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Assay and marking of imported gold and silver plate.
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10. [Recital.]
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(1.) All gold and silver plate imported into Great Britain or Ireland shall be entered to be warehoused, and shall be deposited in a bonded warehouse, and no such plate shall be delivered for home use until assayed, stamped, and marked according to law.
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(2.) For the purpose of assay, such plate may upon such notice to the proper officer of customs . . . and subject to such regulations as the Commissioners of Customs may from time to time prescribe, be removed from the warehouse in charge of an officer of customs by the importer and at his risk, to, and be delivered into the hands of the officers of the assay office nearest to the port of importation.
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(3.) Upon previous payment by the importer of the expense of assay, the officer of the assay office shall assay the plate and shall give notice of the result of such assay to the proper officer of customs, and to the importer.
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(4.) If such plate shall be found upon assay to be of standard quality, it may thereupon be cleared for home use, and the officer of the assay office upon production of a certificate from the proper officer of customs that . . . all proper charges have been paid, shall stamp, mark, and deliver the plate to the importer.
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(5.) If such plate shall be found upon assay not to be of standard quality, it shall not be cut, broken, or defaced at the assay office, but shall, upon such notice and under such regulations as the Commissioners of Customs shall from time to time prescribe, be removed from the assay office in charge of an officer of customs by the importer and at his risk, and be returned to the warehouse.
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(6.) All plate returned to the warehouse after assay may within one month from such return be exported by the importer under such conditions and upon such security as are prescribed by the Customs Laws in relation to the exportation of warehoused goods.
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(7.) After the expiration of one month from the return of any plate to the warehouse, or sooner if the importer shall desire it, any part thereof not exported shall be cut, broken, and defaced by the proper officer of customs, and shall be delivered . . . upon payment of all proper charges.
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(8.) Actual deposit of plate in a warehouse under this section may, with the approval of the Commissioners of Customs, be dispensed with in cases in which the plate can be and is removed direct from the place of examination to the assay office, but plate so removed direct shall, nevertheless, for the purposes of this section be deemed to have been actually deposited.
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(9.) The notice from the officer of the assay office of the result of the assay above referred to in this section shall be a notice prescribed by the Commissioners of Customs, and as regards the importer, shall be posted to an address to be stated by him on depositing his plate at the assay office.
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(10.) In this section the words “proper charges” shall mean all such charges as the Commissioners of Customs, with the approval of the Treasury, shall make for attendance of officers or otherwise. . . .
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(11.) Articles of plate exempted from assay in the United Kingdom are not subject to the provisions of this section.
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(12.) Plate imported for private use and not for sale shall also be exempted upon proof by statutory declaration referring to this section being furnished to the satisfaction of the Commissioners of Customs that such plate is not intended for sale or exchange.
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(13.) But in case any such plate shall at any time thereafter be taken to an assay office to be assayed, and shall be found upon assay not to be of standard quality, such plate shall be deemed to be plate removed from a warehouse for assay under this section, and shall be dealt with accordingly. Plate taken to be assayed under this sub-section shall be identified to the satisfaction of the proper officer of the assay office.
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Construction with 39 & 40 Vict. c. 36.
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11. This part of this Act shall be construed as one with the Customs Consolidation Act, 1876.
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Part II.
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Amendment of Law relating to the Inland Revenue.
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Extension of 43 & 44 Vict. c. 19. s. 26 as to places of meeting of commissioners.
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12. In addition to the power given to the land tax commissioners, general commissioners, and additional commissioners by subsection two of section twenty-six of the Taxes Management Act, 1880, to meet and act within such city, town, or place as therein mentioned, the said commissioners respectively may, with the consent of the Board of Inland Revenue, meet for the purpose of acting as such commissioners at any place outside the boundary of the division for which they act, and all things done by them, as commissioners acting for such division at that place, shall be as valid and effectual in law as if the same had been done at a place of meeting within the division.
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Extension of 43 & 44 Vict. c. 19. s. 38 as to cases in which power may be exercised.
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13. The power vested in the Board of Inland Revenue by section thirty-eight of the Taxes Management Act, 1880, may be exercised in any case in England where any new parish or place has been or may be formed for the purposes of poor law administration, or any amalgamation in relation to parishes or parts of parishes has been or may be effected for such purposes
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In any case of amalgamation where the transfer of jurisdiction is not provided for by subsection two of the said section thirty-eight, amalgamated parishes or parts of parishes shall be within the jurisdiction of such body of general commissioners as shall be determined by the board and specified in the order in writing containing the direction of the board as to the amalgamation in conformity with subsection one of the said section.
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[S. 14 rep. 51 Vict. c. 8. s. 26. S. 15 rep. 54 & 55 Vict. c. 39. s. 123.]
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Part III.
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Miscellaneous.
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[S. 16 rep. 61 & 62 Vict. c. 22 (S.L.R.)]
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Extension of 45 & 46 Vict. c. 61. ss. 76 to 82 and 24 & 25 Vict. c. 98. s. 25.
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17. Sections seventy-six to eighty-two, both inclusive, of the Bills of Exchange Act, 1882, and section twenty-five of the Forgery Act, 1861, shall extend to any document issued by a customer of any banker, and intended to enable any person or body corporate to obtain payment from such banker of the sum mentioned in such document, and shall so extend in like manner as if the said document were a cheque.
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Provided that nothing in this Act shall be deemed to render any such document a negotiable instrument.
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For the purpose of this section Her Majesty's Paymaster General, and the Queen's and Lord Treasurer's Remembrancer in Scotland shall be deemed to be bankers, and the public officers drawing on them shall be deemed customers.
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Annuities Redemption.
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Amendment of 36 & 37 Vict. c. 57 so far as regards permanent charges on the Consolidated Fund payable to charities.
46 Vict. c. 1.
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18. [Recital.]
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(1.) The Treasury may in pursuance of the Consolidated Fund (Permanent Charges Redemption) Act, 1873, contract from time to time with the Charity Commissioners for the redemption of all or any of the annuities under that Act which are payable for charitable purposes in England or Wales, and the money or securities paid or transferred for such redemption may be paid or transferred to the official trustees of charitable funds in pursuance of such contract, and upon such payment or transfer the annuities to which the contract refers shall cease to be charged on and payable out of the Consolidated Fund or moneys provided by Parliament, so however that any proportionate part of any such annuity which may be due up to the time of such payment or transfer shall be paid by the Treasury to the person entitled thereto.
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(2.) The Charitable Trusts Acts, 1853 to 1869, shall apply in like manner as if any money paid or securities transferred to the said official trustees in pursuance of this section for the redemption of any annuity had been paid or transferred in pursuance of an order of the Charity Commissioners under the said Acts, and were part of the endowment of the charity entitled to the annuity, and expressions in this section shall have the same meaning as in the said Acts.
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(3.) The Consolidated Fund (Permanent Charges Redemption) Act, 1883, which provides for the borrowing by the Treasury from the National Debt Commissioners of the capital sum or securities necessary for carrying into effect a contract for the redemption of any annuity as defined by the Consolidated Fund (Permanent Charges Redemption) Act, 1873, shall apply for the purposes of this section.
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Part IV.
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Repeal.
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Repeal of Enactments.
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19. [Repeal of parts of 39 & 40 Vict. c. 36 with savings.]
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4. Notwithstanding such repeal, [1]
the proprietors or occupiers of warehouses approved by the Commissioners of Customs for the warehousing of goods, or given by any other persons on behalf of such proprietors or occupiers for securing the payment of the duties chargeable on warehoused goods, or for the due exportation thereof, shall remain in full force and effect against such proprietors, occupiers, and other persons and their sureties, if any; and in case proceedings shall be taken upon any such bond, the said repeal shall not be used as a defence to such proceedings, but all such bonds shall be read as if there were no condition therein contained with regard to the clearing, exporting, or rewarehousing of goods within five years.
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[Sched. rep. 61 & 62 Vict. c. 22 (S.L.R.)]
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[1 Sic: read “bonds given by.”] |
