Inland Revenue (Stamp Duties). the Maltster shall forfeit the Sum of One hundred Pounds, together with all Corn or Grain found in the said Couch Frame. of Inns in Scot land to expire on the same Day as Licences taken out by them for the Sale of exciseable 12. And whereas Licences for the Sale of Beer, Spirits, and Tobacco Li'Wine in Inns and Public Houses licensed under the Authority cences taken ' of Justices of the Peace in Scotland expire on the Fifteenth out by Keepers Day of May in each Year, and it would be convenient to the Keepers of such Inns and Public Houses if the Licences to 'deal in and sell Tobacco and Snuff therein expired on the said Day instead of on the Tenth Day of October in each Year as now provided by Law: Be it enacted, That all Licences to deal in or sell Tobacco or Snuff, which shall be granted after the passing of this Act to the Keepers of such Inns or Public Houses Liquors. as aforesaid, shall expire on the Fifteenth Day of May next after the granting of the same; and every such last-mentioned Licence as aforesaid which shall be in force at the Time of the passing of this Act, and which but for this Act would expire on the Tenth Day of October next, shall continue in force until the Fifteenth Day of May One thousand eight hundred and sixtyfive, provided the Holder of any such Licence shall on or before the Eleventh Day of October next pay to the proper Collector of Excise in respect of the Continuance of such Licence the Sum of Three Shillings, the Payment of which Sum shall be endorsed by such Collector on the said Licence; and for the Purpose of ascertaining the proportionate Amount of Duty to be paid in respect any Licence to deal in or sell Tobacco or Snuff which shall be granted after the passing of this Act to any Person intending to keep such Inn or Public House as aforesaid, and who shall be entitled under the Laws of Excise to take out such Licence as a Beginner according to the Quarter of the Year in which such Licence shall be taken out, the Four Quarters of the Year shall be deemed to expire on the Days herein-after mentioned; that is to say, the First Quarter on the Fifteenth Day of August, the Second Quarter on the Fifteenth Day of November, the Third Quarter on the Fifteenth Day of February, and the last Quarter on the Fifteenth Day of May. of 13. And whereas by the Twenty-fifth Section of an Act Tobacco Li passed in the Twenty-sixth and Twenty-seventh Years of Her cences granted Majesty's Reign, Chapter Thirty-three, it is enacted that Li- to Persons who cences to be taken out for the Sale of Tobacco or Snuff by Innkeepers or Persons licensed to sell Beer to be consumed retail Beer not to be consumed on Premises to upon the Premises after the Fifth Day of July One thousand expire on 10th eight hundred and sixty-three should expire on the Tenth October in Day of October next after the granting thereof, and it is expe'dient that such Licences when granted to Persons licensed to 'sell Beer by Retail not to be consumed on the Premises, under an Act passed in the First Year of the Reign of King William 'the Fourth, Chapter Sixty-four, and other Acts for the Amend'ment thereof, should also expire on the said last-mentioned Day' Be it enacted, That all Licences for the Sale of Tobacco or Snuff, which, after the passing of this Act shall be granted to Persons licensed to sell Beer as last aforesaid, shall expire on the Tenth Day of October next after the granting of the same. 27 & 28 VICT. 14.' And each Year. Auctioneers not to deal in or sell exciseable Commodi ties except upon licensed Pre mises. Postage Stamps may be received in Payment of Taxes in Scot land and Ireland. Persons admitted Barristers in England or in Ireland may be admitted in the other Part of the United Kingdom on Payment of the 6 Inland Revenue (Stamp Duties). 14. And whereas by the Sixth Section of the Act passed in 'the Eighth Year of Her Majesty's Reign, Chapter Fifteen, it ' is enacted that any Auctioneer, having in force a Licence on 'which the Duty under the Provisions of that Act has been paid, may sell by Auction any Property, Goods, or Commo'dities mentioned in the said Section without taking out any other Licence in such respect: And whereas Persons holding 'Licences as Auctioneers do under Colour thereof carry on the 'Business of Dealers and Traders in Commodities for the dealing ' in and selling of which Excise Licences are by Law required to 'be taken out, and it is expedient to alter and amend the Law in this respect' Be it enacted, That no Licence taken out by any Person to exercise or carry on the Trade or Business of an Auctioneer shall authorize such Person to deal in or sell, either on his own Account or for his own Benefit, or on Account of or for the Benefit of any other Person, any Commodities for the dealing in or selling of which an Excise Licence is required, except upon Premises in respect of which the Owner of such Commodities shall have taken out and shall have in force at the Time of the Sale thereof the proper Excise Licence for the Sale of such Commodities; provided that any such licensed Auctioneer may sell by Auction, by Sample, in any Town or Place, any such Commodities as aforesaid, if the Owner thereof shall be duly licensed for the Sale of such Commodities in the same Town or Place; and provided also, that the Commissioners of Inland Revenue may in their Discretion authorize any licensed Auctioneer to sell any such Commodities by Auction where they shall be satisfied that the said Commodities are the Property of a private Person, and are not sold for Profit or by way of Trade; and if any Person shall sell by Auction any such Commodities contrary to or otherwise than as allowed by this Section, he shall incur the Penalties imposed upon Persons dealing in or selling such Commodities without the Excise Licences required by Law. 15. It shall be lawful for the Lords Commissioners of Her Majesty's Treasury, if they shall see fit, and under such Regulations, Conditions, and Limitations as they shall think proper, to authorize and direct the Commissioners of Inland Revenue and their Officers to receive Postage Stamps as and for Payment of the respective Taxes of Land Tax and Assessed Taxes and Income Tax, or any of them, which may become due or payable in Scotland or Ireland; and, under such Regulations as aforesaid, such Postage Stamps shall be delivered over to the Postmaster General or his Officers, and the Amount or Value thereof be paid out of the Revenue of the Post Office to the Inland Revenue, and accounted for as Monies arising from the said Taxes. 16. 'Whereas the Stamp Duty chargeable on the Admission of any Person to the Degree of Barrister-at-Law in either of the Inns of Court in England is Fifty Pounds, and the Stamp Duty 'chargeable on the Admission of any Person to the like Degree in the Inns of Court in Ireland is also Fifty Pounds, but of the latter Sum Ten Pounds is payable to the Treasurer of the 'Society of King's Inns, to be applied as the Society may direct :' Be Inland Revenue (Stamp Duties). Be it enacted, That where any Person duly admitted to the said Stamp Duty of latter Admission shall be chargeable with the Stamp Duty of Ten Parts of certain to the Treasurer 17. Whereas by an Act passed in the Fifth and Sixth Years ' of the Reign of Her present Majesty, Chapter Eighty-two, and the several Acts continuing and confirming the same, the Receiver 'General of Stamp Duties is required to pay Parts of certain Stamp Duties in the said first-recited Act mentioned at the Receipt of Her Majesty's Exchequer in Ireland, and the Com'missioners of Her Majesty'sTreasury for the Time being are directed to pay the same to the Treasurer of the Society of heretofore. 'King's Inns: Be it enacted, That the said Receiver General shall pay the same to the said Treasurer instead of to the Receipt of Her Majesty's Exchequer in Ireland as directed by the said Acts, to be applied as in the said Acts mentioned. Act. 18. All the Powers, Provisions, Clauses, Regulations, For- Provisions of feitures, Pains, and Penalties contained in or imposed by any Act former Acts to or Acts relating to any Duties of the same Kind or Description apply to this as the several Rates or Duties granted by this Act respectively, and in force at the Time of the passing of this Act, and not hereby expressly repealed, shall respectively be in full Force and Effect with respect to the said Rates and Duties by this Act granted respectively, so far as the same are or shall be applicable, in all Cases not hereby expressly provided for, and shall be observed, applied, enforced, and put in execution for and in the raising, levying, collecting, and securing of the said last-mentioned Rates and Duties, and otherwise in relation thereto, so far as the same shall not be superseded by and shall be consistent with the express Provisions of this Act, as fully and effectually to all Intents and Purposes as if the same had been herein repeated and specially enacted, mutatis mutandis, with reference to the Rates: and Duties by this Act granted respectively. 19. When any Person liable to the Payment of any of the Duties of Land Tax, Assessed Taxes, or Income Tax in Scotland shall have received the accustomed Notice thereof, it shall be lawful for him, within Twenty-one Days after receiving such Notice, to produce the same at any Money Order Office of the General Post Office in Scotland, and pay to the Postmaster there the Sum payable according to such Notice, and thereupon the said Postmaster shall deliver to him a Post Office Order payable at the General Post Office in London to the Receiver General of Inland Revenue for the said Sum, less the Commission for such Order, which Order such Person shall forthwith transmit to the Collector 0 2 Taxes in Scotland may be paid by means of Post Office Orders. Short Title. Interpretation of Terms. Admiralty Lands and Works. Collector at the Office for Receipt in a Letter prepaid by being duly stamped with the proper Postage Stamp or Stamps, specifying the Particulars of the Payment in such Form as shall be provided by the Commissioners of Inland Revenue for that Purpose, and delivered to the said Person along with the said Order; and upon the Receipt of the said Order and Letter, with the Particulars and in the Form aforesaid, the Collector shall credit the Person named in the said Letter with the Amount specified in the said Order, and with the said Commission, in like Manner as if the same had been paid to the Collector in Cash. CA P. LVII. An Act to make Provision respecting the Acquisition of 'And whereas it is expedient to consolidate into One General 'Act sundry Provisions usually introduced into Special Acts from Time to Time empowering the Admiralty to purchase particular Lands for the Public Service by Agreement or compulsorily, and that as well for the Purpose of avoiding the Necessity of repeating such Provisions in each of the several 'Special Acts as for insuring greater Uniformity in the Provisions 'themselves: 'And whereas it is expedient to make Provision respecting the Use and Management of Lands held by the Admiralty for the 'Public Service, and respecting the Disposition thereof when no longer required for the Public Service, and also respecting the Execution of Works by the Admiralty in certain Cases :' 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: Preliminary. 1. This Act may be cited as The Admiralty Lands and Works Act, 1864. 2. In this Act The Term "the Admiralty" means the Lord High Admiral of the United Kingdom or the Commissioners for executing the Office of Lord High Admiral : The Term "the Lands Clauses Acts" means with respect to Lands in England The Lands Clauses Consolidation Act, 1845, and with respect to Lands in Scotland The Lands Clauses Consolidation (Scotland) Act, 1845, together with in each Case The Lands Clauses Consolidation Acts Amendment Act, 1860, and with respect to Lands in Ireland The Railways Act (Ireland), 1851, including Acts incorporated in or amending the same: The Admiralty Lands and Works. The Term "Lands includes any Estate, Term, Easement, In the Construction of the Lands Clauses Acts in connexion with I.—ACQUISITION OF LANDS BY AGREEMENT. 3. Subject and according to the Provisions of this Act, the Admiralty may from Time to Time by Agreement purchase or take Lands requisite for Her Majesty's Naval Service, or for the Use or Requirements of any Force or Department in the Employment or under the Direction or Control of the Admiralty, and for that Purpose may enter into, execute, and do all necessary and proper Contracts, Assurances, and Things. Power to Ad- Clauses Acts, 4. For the Purposes of any such Purchase or taking, the Lands Incorporation Clauses Acts shall be incorporated with this Act (for which of Lands Purpose this Act shall be deemed the Special Act), except as to so much of the Lands Clauses Acts as relates to the Purchase or taking of Lands otherwise than by Agreement, and to Access to the Special Act. II.-ACQUISITION OF LANDS UNDER SPECIAL Acts. sions giving compulsory Powers, &c. except Provi 5. Where by any Special Act of the present or any future Incorporation Session compulsory Powers of purchasing or taking particular of Lands Lands are given to the Admiralty, the Lands Clauses Acts shall, Clauses Acts subject to the Provisions of this Act, be incorporated with the Act with Special giving those Powers (which shall for this Purpose be deemed the Special Act), except as to so much of the Lands Clauses Acts as relates to Access to the Special Act. 6. If in any Case, after Notice has been given by the Admiralty in such Lands for Compensation for such Damage (if (2.) give to any Person receiving Notice for the Purchase or 0 3 7. In Acts. Power to Admiralty to withdraw Notice for Purchase within limited Time. |