are investigated in a proper manner, that I think it is a question upon which both the man and the woman may for a considerable time, if not for ever, remain in doubt with whom the fault or with whom the physical defect may lie. It may be merely nervousness on one side or the other which has contributed to the disappointment of both. I think I am justified on the evidence in this case in saying that it may well have been a matter of doubt on which side the fault of the non-consummation lay; and in that state of things I think that a husband, taking the view that the fault was not with him but with the wife, and in that state of mind coming to the conclusion that the connection between them was intolerable, leading to misery and not to happiness, because the wife was either unable or resolutely unwilling to consummate, and therefore leaving her, cannot be said to have been guilty of such desertion as is contemplated by the Act of Parliament. The proceeding, if a mistaken one, would, I think, under such circumstances, be excusable, and the court would not be bound by reason of it to deprive him of the relief to which he would otherwise be entitled in the event of his

[Div.

wife not remaining constant to him. I am disposed to take that view of the case. Although, perhaps, what the husband did may not be altogether what he ought to have done, and what he might be expected to do, although he may not have acted generously in leaving her, as he seems to have done, without means of support, until compelled to contribute to her support, yet-assuming as I do, that this was done in consequence of the unhappy condition in which he was at the time, and in consequence of a bonâ fide belief on his part that she was wronging him and not he wronging her, I think that cannot be treated as desertion, and I am not therefore bound to refuse him the relief which he seeks on proof of the respondent's adultery with the co-respondent. I therefore grant a decree nisi; but I think I must extend some indulgence to the co-respondent. I think he must have the benefit equally with the petitioner of having acted in the bona fide belief that the marriage was void, and therefore he will not be condemned in costs.

Attorney for the petioner, Nelson.

Attorneys for the respondent, Rowley, Page, and Rowley.

37 VICT. CAP. 1.

An Act to apply the sum of One million four hundred and twentytwo thousand seven hundred and ninety-seven pounds fourteen shillings and sixpence out of the Consolidated Fund to the service of the years ending the thirty-first day of March One thousand eight hundred and seventy-three and One thousand eight hundred and seventy-four.—[28th March, 1874.]

37 VICT. CAP. 2.

An Act to apply the sum of Seven million pounds out of the Consolidated Fund to the service of the year ending the thirty-first day of March One thousand eight hundred and seventy-five.-[30th March, 1874.]

37 VICT. CAP. 3.

An Act to enable the Secretary of State in Council of India to raise Money in the United Kingdom for the Service of the Government of India.-[30th March, 1874.]

37 VICT. CAP. 4.

An Act for punishing Mutiny and Desertion, and for the better payment of the Army and their Quarters.—[24th April, 1874,]

37 VICT. CAP. 5.

the county of Middlesex divide the court, to appoint a person to preside as chairman with the justices appointed to sit apart in the second court, but no provision is thereby made for the payment of such chairman:

And whereas it is expedient to make provision, in manner herein appearing, for the payment of the said Assistant Judge and chairman, and for the appointment and payment of the deputy of such Assistant Judge:

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, as follows: 1. Construction of Act-Short titles.-This Act shall be construed as one with the enactments specified in the first schedule to this Act, and, together with those enactments, may be cited as "The Middlesex Sessions Acts, 1844 to 1874," and this Act may be cited separately as "The Middlesex Sessions Act, 1874," and each of the Acts mentioned in the first schedule to this Act may be cited separately by the short title set opposite to such Act in that schedule.

2. Salary of Assistant Judge.-There shall be paid to the Assistant Judge for the time being appointed in pursuance of the Middlesex Sessions Act, 1844, the annual salary of one thousand five hundred pounds, which salary shall begin from the date of his appointment as such Assistant Judge, and shall accrue due from day to day during the time of his continuance in office, and shall be payable at such intervals, not exceeding three months, as may be from time to time determined by the Commissioners of Her Majesty's Treasury.

One moiety of such salary shall be charged on and paid out of the Consolidated Fund of the United Kingdom, and the

37 VICT. CAP. 6.

[21st May, 1874.]

MIDDLESEX SESSIONS ACT.

37 VICT. CAP. 7.

An Act to amend the Law respecting the payment of the Assistant Judge of the Court of the Sessions of the Peace for the county of Middlesex, and his deputy, and the Chairman of the Second Court of such Sessions.—[21st May, 1874.]

Whereas under the enactments specified in the third column of the first schedule to this Act, power is given to Her Majesty to appoint an Assistant Judge of the court of the sessions of the peace for the county of Middlesex, but the provision made by the said enactments for the payment of such judge has determined by reason of the resignation of the person who recently held the office of such Assistant Judge:

And whereas under the said enactments the Assistant Judge is required, whenever the court of the sessions of the peace for

3. Deputy of Assistant Judge.-The Assistant Judge may, in such cases of sickness, unavoidable absence, or other occasions as may be allowed by one of Her Majesty's Principal Secretaries of State, appoint a person being a serjeant or barrister-at-law of not less than ten years standing to be his deputy, and such deputy shall have power to act as if he were Assistant Judge during such time as may in each case be allowed by the said Secretary of State, not being in any case later than the end of the business at the second sessions of the peace held next after the date of such allowance by the Secretary of

State.

There shall be paid to a deputy appointed in pursuance of this section, out of moneys provided by Parliament, a sum after the rate of five guineas for every day on which he sits and acts in the court of the sessions of the peace for the county of Middlesex as Assistant Judge.

4. Payment of chairman of second court.-Where the court of the sessions of the peace for the county of Middlesex divide such court, and the Assistant Judge in pursuance of section fifteen of the Criminal Justice Administration Act, 1851, ap

a

Session and Chapter.

7 & 8 Viot. c. 71...

Enactment referred to in this Act.

The whole Act.

Sects. 14 to 17, both inclusive.

The whole Act.

SECOND SCHEDULE. ENACTMENTS REPEALED.

Title.

An Act for the better administration of criminal justice in Middlesex.

14 & 15 Vict. c. 55 An Act to amend the law

relating to the expenses of prosecutions, and to make further provision for the apprehension and trial of offenders in certain cases.

Short Title.

The Middlesex

Sessions

Act, 1844. The Criminal

Justice

Admini

stration

Act, 1851.

The Middlesex Sessions

Act, 1859.

Extent of Repeal. Sect. 8, from "and in case of sickness or unavoidable

absence" down to "next but one following," both inclusive, and sect. 10. Sect. 14.

37 VICT. CAP. 12.

An Act to make Provision for the transfer of the Assets and Liabil ties of the Bengal and Madras Civil Service Annuity Funds, and the Annuity Branch of the Bombay Civil Fund, to the Secretary of State for India in Council.-[8th June, 1874.]

37 VICT. CAP. 13.

An Act to extend to the present Bishop of Calcutta the Regulations made by Her Majesty as to the leave of absence of Indian Bishops.-[8th June, 1874.]

37 VICT. CAP. 14.

An Act to render valid Marriages heretofore solemnized in the Chapel of Ease called "Saint Paul's Church at Pooley Bride" in the Parish of Barton, in the County of Westmoreland.-[šti June, 1874.]

BETTING ACT.

37 VICT. CAP. 15.

An Act to amend the Act of sixteenth and seventeenth Victoria, chapter one hundred and nineteen, intituled "An Act for the Suppression of Betting Houses."-[8th June, 1874.]

Whereas it is expedient to amend the Act of the session of the sixteenth and seventeenth years of the reign of Her present Majesty, chapter one hundred and nineteen, intituled "An Act for the Suppression of Betting Houses," and to extend the provisions of such Act to Scotland:

Be it 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, as follows:

1. Act to be construed with 16 & 17 Vict. c. 119-Short title. This Act shall be construed as one with the Act of the session of the sixteenth and seventeenth years of the reign of Her present Majesty, chapter one hundred and nineteen,

this Act referred to as the principal Act), and the principal Act and this Act may be cited together as the Betting Acts, 1853 and 1874, and each of them may be cited separately s the Betting Act of the year in which it was passed.

2. Commencement of Act.-This Act shall not come inte operation until the thirty-first day of July one thousand eight hundred and seventy-four.

3. Penalty on persons advertising as to betting.-Where any letter, circular, telegram, placard, handbill, card, or advertise ment is sent, exhibited, or published,

(1.) Whereby it is made to appear that any person, either in the United Kingdom or elsewhere, will on application give information or advice for the purpose of or with respect to any such bet or wager, or any such event or contingency as is mentioned in the principal Act, or will make on behalf of any other person any such bet or wager as is mentioned in the principal Act; or, (2.) With intent to induce any person to apply to any house office, room, or place, or to any person, with the vie of obtaining information or advice for the purpose any such bet or wager or with respect to any such event or contingency as is mentioned in the principal Act; or

(3.) Inviting any person to make or take any share in or in connection with any such bet or wager;

every person sending, exhibiting, or publishing, or causing the same to be sent, exhibited, or published, shall be subject to the penalties provided in the seventh section of the principal Act with respect to offences under that section.

4. Extension to Scotland. The twentieth section of the principal Act is hereby repealed, and the principal Act, as amended by this Act, shall extend to Scotland, with the following modifications and provisions :

(1.) The term "distress" shall mean poinding and sale: The term " misdemeanour "shall mean a crime aud

offence : (2.) All offences or penalties under this Act and the principal Act shall be prosecuted and recovered before the sheriff of the county or his substitute in the sheriff court, at the instance of the Procurator Fiscal, or of any private persons, under the provisions of the Summary Procedure Act, 1864, and all the jurisdictions, powers, and authorities necessary for the purposes of this section are hereby conferred on the sheriffs and their substitutes:

(3.) Every pecuniary penalty which is adjudged to be paid under this or the principal Act, shall be paid to the clerk of the court, and shall be by him accounted for and paid to the Queen's and Lord Treasurer's Remembrancer on behalf of Her Majesty :

(4.) The thirteenth and fourteenth sections of the principal Act shall not apply to Scotland, but it shall be competent to any person who is convicted under this Aet or the principal Act to appeal against such conviction to the High Court of Justiciary, in the manner prescribed by such of the provisions of the Act of the twentieth year of the reign of King George the Second, chapter forty-three, and any Act amending the same, as relate to appeals in matters criminal, and by and under the rules, limitations, convictions, and restrictions contained in the said provisions.

CUSTOMS AND INLAND REVENUE ACT.
37 VICT. CAP. 16.

An Act to grant certain Duties of Customs and Inland Revenue, to repeal and alter other Duties, and to amend the Laws relating to Customs and Inland Revenue.-[8th June, 1874.]

Most Gracious Sovereign,

We, your Majesty's most dutiful and loyal subjects, the Commons of the United Kingdom of Great Britain and Ireland in Parliament assembled, towards raising the necessary supplies to defray your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto your Majesty the several duties hereinafter mentioned, and do therefore most humbly beseech your Majesty that it may be enacted; and be it 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, as follows:

1. Short title. This Act may be cited as "The Customs and Inland Revenue Act, 1874."

PART I.-CUSTOMS.

On and after the first day of May one thousand eight hundred and seventy-four the drawbacks on sugar refined in Great Britain or Ireland which were allowed by the Act of the thirtysixth and thirty-seventh years of Her Majesty's reign, chapter eighteen, shall cease and determine.

3. Grant of customs duties on tea.-The duties of customs now charged on tea shall continue to be levied and charged on and after the first day of August one thousand eight hundred and seventy-four until the first day of August one thousand eight hundred and seventy-five on importation into Great Britain or Ireland (that is to say), Tea, the lb.

PART II.-INCOME TAX.

6d.

4. Grant of duties of income tax.-There shall be charged, collected, and paid for the year commencing on the sixth day of April one thousand eight hundred and seventy-four, in respect of all property, profits, and gains mentioned or described as chargeable in the Act of the sixteenth and seventeenth years of Her Majesty's reign, chapter thirty-four, the following duties of income tax; (that is to say,)

For every twenty shillings of the annual value or amount of property, profits, and gains chargeable under Schedule (A.), (C.), (D.), or (E.) of the said Act, the duty of twopence; And for every twenty shillings of the annual value of the occupation of lands, tenements, hereditaments, and heritages chargeable under Schedule (B.) of the said ActIn England, the duty of one penny;

In Scotland and Ireland respectively, the duty of three farthings.

5. Provisions of Income Tax Acts to apply to duties hereby granted.-All such provisions contained in any Act relating to income tax as were in force on the fifty day of April one thousand eight hundred and seventy-four shall have full force and effect, with respect to the duties of income tax granted by this Act, so far as the same shall be consistent with the provisions of this Act; and for the purposes of this Act the year one thousand eight hundred and sixty-two, mentioned in the forty-third section of the Act of the twenty-fifth and twentysixth years of Her Majesty's reign, chapter twenty-two, shall be read as and deemed to mean the year one thousand eight hundred and seventy-four.

6. Provisions of Income Tax Acts to apply to duties to be in due time of any duties of income tax which may be granted granted for succeeding year.-In order to insure the collection for the year commencing on the sixth day of April one thousand eight hundred and seventy-five, all such provisions contained in any Act relating to the duties of income tax as are in force on the fifth day of April one thousand eight hundred and seventy-five shall have full force and effect, with respect to the duties of income tax which may be so granted, in the same manner as if the said duties had been actually granted, and the said provisions had been applied thereto by an Act of Parliament passed on that day: Provided that nothing in this section shall be deemed to render necessary or authorise the appointment of assessors for such of the said duties as may be payable under Schedules (A.) and (B.) of the said Act of the sixteenth and seventeenth years of Her Majesty's reign, chapter thirty-four, or to continue the rates of income tax Assessment of Income Tax and Inhabited House Duties for year granted by this Act.

1874-1875.

7. Provisions as to assessment of income tax under Schedules (A.) and (B.), and of inhabited house duties, from the year 1874-75.-With respect to the assessment of the duties of income tax hereby granted under Schedules (A.) and B.), in respect of property elsewhere than in the metropolis, as defined by the Valuation (Metropolis) Act, 1869, and of the duties on inhabited houses elsewhere than in the said metro

thousand eight hundred and seventy-four, the following provisions shall have effect:

(1.) The inspectors or surveyors of taxes shall be the assessors for the said duties, and in lieu of the poundage by law granted to be divided between the assessors and collectors in regard to such duties there

shall be paid a poundage of three halfpence to the collectors thereof. (2.) The sum charged as the annual value of any property in the assessment of income tax thereon for the year which commenced on the sixth day of April one thousand eight hundred and seventy-three, and the sum charged as the annual value of every inhabited house in the assessment made thereon for the same year, shall be taken as the annual value of such property or of such inhabited house for the assessment and charge thereon of the duties of income tax hereby granted, or of inhabited house duty, to all intents and purposes as if such sum had been estimated to be the annual value in conformity with the provisions in that behalf contained in the Acts relating to income tax and the duties on inhabited houses respectively. (3.) The commissioners executing the said Acts shall for each place within their district cause duplicates of the assessments to be made out and delivered to the collectors, together with the warrants for collecting the same. (4.) The commissioners executing the said Acts in England shall for each place within their district appoint such persons, being inhabitants of the place, as they shall think fit, to be collectors of the duties in like manner as if such persons had been presented to them by assessors in conformity with the said Acts.

PART III.-INCOME TAX AND INHABITED HOUSE DUTIES. Case for Opinion of Court.

8. Application of part and interpretation of term. This part of this Act applies to Great Britain only; and in the construction thereof the term "the court means, as to England, the Court of Exchequer at Westminster, until the Supreme Court of Judicature Act comes into operation, and thereafter the Exchequer Division of the High Court of Justice, and, as to Scotland, the Court of Exchequer in Scotland.

9. Commissioners for income tax and inhabited house duties may be required to state a case for the opinion of court.Immediately upon the determination of any appeal under the Acts relating to income tax by the commissioners for the general purposes, or by the commissioners for the special purposes, of such Acts, or any appeal under the Acts relating to the inhabited house duties by the commissioners for executing such last-mentioned Acts, the appellant or the inspector or surveyor may, if dissatisfied with the determination as being erroneous in point of law, declare his dissatisfaction to the commissioners who hear the appeal (hereinafter called the commissioners), and having so done may, within twenty-one days after the determination, require the commissioners, by notice in writing addressed to their clerk, to state and sign a case for the opinion of the court thereon. The case shall set forth the facts and the determination, and the party requiring the same shall transmit the case, when so stated and signed, to the court within seven days after receiving the same, and shall previously to or at the same time give notice in writing of the fact of the case having been stated on his application, together with a copy of the case to the other party, being the inspector or surveyor, or the appellant, as the case may be.

10. Provisions in relation to cases.—In relation to cases to be so stated, and the hearing thereof, the following provisions shall have effect:

(1.) The party requiring the case shall, before he shall be entitled to have the case stated, pay to the clerk to the commissioners a fee of twenty shillings for and in respect of the case.

(2.) The court shall hear and determine the question or questions of law arising on a case transmitted under this Act, and shall thereupon reverse, affirm, or amend the determination in respect of which the case has been stated, or remit the matter to the commissioners with the opinion of the court thereon, or may make such other order in relation to the matter, and may make such order as to costs as to the court may seem fit, and all such orders shall be final and conclusive on all parties.

(3.) The court shall have power, if they think fit, to cause

the case to be sent back for amendment, and thereupon the same shall be amended accordingly, and judg. ment shall be delivered after it shall have been amended. (4.) The authority and jurisdiction hereby vested in the court shall and may (subject to any rules and orders of the court in relation thereto) be exercised by a judge of the court sitting in chambers, and as well in vacation as in term time.

(5.) The court may from to time, and as often as they shall see occasion, make and alter rules and orders to regu late the practice and proceedings in reference to cases stated under this Act.

PART IV.-EXCISE.

Repeal of Duties.

11. Repeal of duties in respect of horses and horse dealers.On the first day of July one thousand eight hundred and seventy-four the following duties of excise shall cease to be payable; that is to say,

Duties on race horses;

Duties on licenses to keep horses or mules;

Duties on licenses for exercising or carrying on the trade of but the enactments relating to the said duties respectively horse dealers; shall be owing or in arrear on the said day, and as to any shall remain in full force and effect as to any duties which offences which shall have been committed against any of the said enactments previous thereto.

12. Repeal of excise duties on sugar and sugar used in and seventy-four the duties of excise payable upon sugar made brewing. On the first day of May one thousand eight hundred in the United Kingdom, and upon sugar used in brewing, shall cease to be payable; but the enactments relating to the said duties respectively shall remain in full force and effect as to any duties which shall be owing or in arrear on the said day, and as to any offences which shall have been committed against any of the said enactments previous thereto. Grant of Duties.

13. Grant of excise duties on sugar used in brewing. O and after the first day of May one thousand eight hundred and seventy-four there shall be charged, collected, and paid, for the use of Her Majesty, her heirs and successors, upon every hundredweight, and in proportion for any fractional part a hundredweight, of all sugar which shall be used by any brewer of beer for sale in the brewing or making of beer, or in the preparation therefrom of any liquor or substance to be used as colouring in the brewing or making of beer, the excise duty of eleven shillings and sixpence.

The said duty shall be under the management of the Com missioners of Inland Revenue, and all the provisions contained in any Act relating to excise duties and in force after the passing of this Act shall, so far as the same are applicable, have full force and effect with respect to such duty.

As to Brewers and Distillers using Sugar.

14. Interpretation of term "sugar."-For the purpose of the duty hereby granted on sugar used in or in connexion with brewing, and in the construction of any Act of Parliament, so far as such Act relates to sugar so used, and of this Act, the term "sugar" means any description of sugar, and includes any saccharine substance or syrup manufactured from any material from which sugar is or can be manufactured.

15. Brewers may use sugar.-Notwithstanding anything in any Act of Parliament to the contrary, it shall be lawful for any brewer of beer for sale to make use of sugar in the brewing or making of beer, and also to prepare and make from sugar for his own use in brewing a liquor or substance for colouring beer, and to use such liquor or substance in the course of brewing or making of beer.

16. An entry paper to be delivered to brewers, and provisions to be observed in relation thereto.-A paper shall be delivered by the officer of excise to every brewer of beer for sale for the purpose of his making therein the entries mentioned in this section, and the following provisions shall have effect in relation to such paper and the entries to be made therein: 1. The brewer shall keep the paper at all times in some pub

lic and open part of his entered premises ready for the