IV. Provided always, and be it enacted, That no such Act, Law, or Act of CoOrdinance as aforesaid shall affect the Privileges, Powers, or Autho- lonial Legislature only rities of Her Majesty's Postmaster General, his Deputies, Servants, to extend to or Agents, or the Commissioners of Her Majesty's Treasury, other. Inland Posts. 5 wise than as respects the Posts or Post Communications within the Limits of the Colony by the Legislature or Legislative Authority of which such Act, Law, or Ordinance shall be made and enacted, and the Rates of Postage to be charged for the Transmission or Conveyance of Letters within such Limits, 10 under 9 & 10 Vict. V. Provided also, and be it enacted, That nothing herein contained Act not to shall affect the Provisions of an Act of the Tenth Year of Her affect Powers of General Majesty, intituled "An Act to make further Provision for the Go- Assemblies "vernment of the New Zealand Islands," or of any Act passed or to be passed in the present Session of Parliament, "for the better c. 103., or 15 "Government of Her Majesty's Australian Colonies," empowering any Act concerning the the General Assemblies to be established or convened under such Government respective Acts to make Laws for regulating the Post Offices within of Australian and the Carriage of Letters between the said Islands and Colonies respectively, which should control and supersede any Laws, Statutes, 20 or Ordinances repugnant thereto enacted by the Assemblies of the separate Provinces of the said Islands or by the separate Legislatures of the said Colonies respectively. Colonies. VI. And be it enacted, That in this Act the Expression "Her InterpretaMajesty's Colonies " shall be interpreted according to the Meaning tion Clause. 25 assigned to that Expression by the said Act passed in the Fourth Year of Her present Majesty; and the Term "Letters" shall include Letters and Packets, Newspapers, Pamphlets, and other printed Papers. VII. And be it enacted, That this Act may be amended or repealed Act may be 30 in the present Session of Parliament. amended, &c. A BIL L To consolidate the Boards of Excise and Stamps and Taxes into one Board of Commissioners of Inland Revenue, and to make Provision for the Collection of such Revenue. 5 10 15 [Note.-The Words printed in Italics are proposed to be inserted WeReas by Her Majesty's Letters Patent under the Preamble. Great Seal of the United Kingdom of Great Britain and Ireland, certain persons therein named have been constituted and appointed and now are Commissioners of Excise for the collection and management of the whole of Her Majesty's Revenue of Excise arising in and throughout the whole of the said United Kingdom, and the Islands and Territories thereunto respectively belonging, and by the same Letters Patent the same persons have also been constituted and appointed and now are Commissioners of Stamps and Taxes: And whereas it is expedient that the several Revenues, Duties, matters and things under the care and management of the said Commissioners of Excise and of the said Commissioners of Stamps and Taxes respectively should be and remain under the care and management of one consolidated Board of Commissioners, to be called "The Commissioners of Inland Revenue;" BE it therefore Enacted, by The QUEEN's most Excellent MAJESTY, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, THAT from and after the passing of this Act the several persons so as aforesaid appointed 4. A and 1. The Boards of Commis sioners of Excise and Commissioners of Stamps and Taxes to be one consolidated Board of Commissioners of Inland Reve nue. 2. Her Majesty to appoint Commissioners of Inland Revenue, who are to hold their offices during Her Majesty's pleasure. 3. Powers and authorities vested in the Excise and ers of Stamps and Taxes respectively, to be exercised by the Com missioners of Inland Revenue. (2) 5 and now being Commissioners of Excise and Commissioners of Stamps 20 And be it Enacted, That it shall be lawful for Her Majesty, Her heirs and successors, whenever She or they shall signify Her or their will and pleasure, that the several persons by this Act constituted Commissioners of Inland Revenue shall cease to be such Commissioners, and from time to time afterwards to appoint, under the Great Seal of the said United Kingdom, such persons as She or they shall think fit to be Commissioners of Inland Revenue; and that as well the said Commissioners to be appointed by Her Majesty, Her heirs or successors as aforesaid, as the said Commissioners by this 25 Act constituted Commissioners of Inland Revenue, shall respectively be and remain Commissioners of Inland Revenue during Her Majesty's pleasure, and no longer. And be it Enacted, That the said Commissioners of Inland Revenue shall have, use and exercise all such powers and authorities, judicial 30 and otherwise, as are now given to or vested in, or as might be used and exercised by, the whole or any number of the said Commissioners of Excise, or of the said Cominissioners of Stamps and Taxes respectively, under or by virtue of any Act or Acts in force at or immediately before the passing of this Act; and all such powers and autho- 35 rities shall be and are hereby given to and vested in the Commissioners of Inland Revenue as fully and effectually to all intents and purposes as if such powers and authorities, and all clauses, regulations, provisions, penalties and forfeitures in any Act or Acts relating thereto respectively were severally repeated and re-enacted in this Act, and 40 made part thereof; and all rules, orders, regulations, acts, matters and things which shall be made or done by the said Commissioners of Inland Revenue, and which by any Act or Acts in force as aforesaid are or were required or authorized to be made or done, or which might be made made or done by the Commissioners of Excise, or the Cominissioners of Stamps and Taxes, or any number of such Commissioners respectively, shall be and be deemed to be as good, valid and effectual in law to all intents and purposes as if made or done by the said Commissioners 5 of Excise, or the said Commissioners of Stamps and Taxes, or any number of such Commissioners respectively, under or in pursuance of any such Act or Acts as aforesaid; and all persons shall be subject and liable to the same pains, penalties and forfeitures for doing or omitting to do any act, matter or thing contrary to any rules, orders or regulations 10 of the said Commissioners of Inland Revenue, as such persons respec tively would have been subject and liable to for doing or omitting to do the same act, matter or thing contrary to any rules, orders or regulations of the Commissioners of Excise, or the Commissioners of Stamps and Taxes respectively, under or by virtue of any Act or Acts in 15 force as aforesaid; and all rules, orders and regulations heretofore made by the said Commissioners of Excise, or the said Commissioners of Stamps and Taxes, respectively in force at the time of the passing of this Act, and which are not altered or varied by this Act, or contrary to any of the provisions thereof, shall respectively remain an d 20 continue in full force and effect until the same shall be abrogate d, annulled, altered or varied by the said Commissioners of Inland Revenue. 25 And be it Enacted, That all the powers and authorities which by this Act are given to or vested in the Commissioners of Inland Revenue or which shall or may at any time hereafter be given to or vested in the said last-mentioned Commissioners, shall be and the same are hereby given to and vested in, and shall and may lawfully be used, exercised and put in force by, any Three or more of the said Commissioners of Inland Revenue: Provided always, That where by 30 any Act or Acts of Parliament or otherwise any act, matter or thing is expressly directed or authorized to be done by any particular or prescribed number, less than Three, of the Commissioners of Excise, or of the Commissioners of Stamps and Taxes, or where any act, matter or thing shall at any time hereafter be so directed or authorized to be done by any such number, less than Three, of the Commissioners of Inland Revenue, every such act, matter or thing being done by such particular or prescribed number of the Commissioners of Inland Revenue, shall be good, valid and effectual to all intents and purposes whatsoever. 35 40 And be it Enacted, That the Commissioners of Inland Revenue shall sit and keep their chief office at such place as the Commissioners of Her Majesty's Treasury shall in that behalf from time to time appoint within the limits described, designated or referred to as the limits of the Chief Office of Excise by an Act passed in the eighth year 4. 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