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several Rates and Duties herein-after 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. There shall be charged, collected, and paid for the Use Grant of Duties of Her Majesty, Her Heirs and Successors, the several Rates specified in
Schedules an. and Duties of Customs, Excise, and Income Tax respectively nexed. specified and contained in the several Schedules marked respectively (A.), (B.), and (C.) to this Act annexed; and the several Drawbacks therein specified and contained shall be allowed, and such Rates, Duties, and Drawbacks shall respectively take effect, at or from the respective Times, and shall continue to be charged, collected, paid, and allowed for and during the Periods respectively specified or mentioned in that Behalf in the said Schedules ; and where with regard to any of such Rates, Duties, and Drawbacks no Time is so specified for the Commencement thereof, the same shall commence and take effect from and after the passing of this Act; and where with regard to any of the said Rates, Duties, and Drawbacks no Period is so as aforesaid specified or limited for the Duration thereof, the same shall continue to be charged, collected, paid, and allowed until Parliament shall otherwise order; and the said several Schedules shall be deemed to be part of this Act.
2. All the Powers, Provisions, Clauses, Regulations, Allow- Provisions of ances, and Exemptions, Forfeitures, Pains, and Penalties, former Act contained in or imposed by any Act or Acts, or any
to apply. thereto, relating to any Duties of the same Kind or Description as the several Rates or Duties granted by this Act respectively and in force at the Time of the passing of this Act, or as regards the Income Tax in force on the Fifth Day of April One thousand eight hundred and sixty-one, shall respectively be of full Force and Effect with respect to the said Rates and Duties by this Act granted respectively, as the same are or shall be applicable, in all Cases not hereby expressly provided for, and shall be observed, applied, allowed, enforced, and put in execution for and in the raising, levying, collecting, and securing of the said last-mentioned Rates and Duties respectively, 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.
3. ' And whereas since the Fifth Day of April now last Persons en• past and before the passing of this Act divers Dividends, trusted with • Annuities and Shares of Annuities, and Interest on Loans of Dividends and on Bonds, Debentures, and other Securities directed by and Interest 02
and before the
due since 5th ' the Acts relating to the Income Tax in force on the said April 1861,
last-mentioned Ďay to be assessed under Schedule (C.) of passing of this " the said Acts have become due and payable, and by reason Act, to make of the Expiration of the said Acts before the passing of this Returns thereof Act have not been assessed and charged with the said Tax; to the Special Commissioners and it is expedient to provide for the Assessment thereof with in order to the the Rates and Duties of Income Tax granted by this Act, Assessment of
" and for the Collection of the Sums assessed from the Persons the Persons who have re- respectively to whom such Dividends, Annuities, Shares, and ceived such * Interest have been paid or who are entitled thereto:' Dividends and Interest.
Be it enacted, That all Persons respectively entrusted with the Payment of any such Dividends, Annuities, Shares, or Interest as aforesaid, or who have paid the same, either as Agent or otherwise, shall, within One Calendar Month after the passing of this Act, deliver or cause to be delivered to the Commissioners for Special Purposes at the Head Office of Inland Revenue at Somerset House in the City of Westminster an Account in Writing, duly authenticated and signed by such Persons respectively, containing a Description of all such Dividends, Annuities, Shares, and Interest entrusted to them for Payment which have become due or payable since the Fifth Day of April last, and also a true and perfect Account of the Names and Residences of the several Persons to whom the same have become due or payable, and the several Sums which
have been so paid to them, or to which they have become Dividends and entitled respectively; and the said Commissioners for Special Interest due
Purposes shall make Assessments thereon respectively, under since 5th April to be assessed Schedule (C.) of the Acts relating to the Income Tax, of the by the Special Rates and Duties of Income Tax granted by this Act, and the Commis
Sum so assessed shall be paid to the Receiver General of Inland Revenue by the several Persons who shall have received or are entitled to such Dividends, Annuities, Shares, and Interest respectively; and in default of such Payment the Sums so assessed shall be recoverable from the said last-mentioned Persons, and shall be collected and levied in like Manner as any other Assessments made by the said Commissioners are or may be by Law directed or authorized to be recovered, collected, or levied : Provided always, that if any Sum so assessed shall not be so paid, recovered, or collected by or from any Person chargeable therewith, and such Person shall at any Time hereafter become entitled to any further Payment of the like Dividends, Annuities, Shares, or Interest, the Person entrusted with the Payment thereof as aforesaid shall, on Notice and Requisition from the said Commissioners in that Behalf, deduct and retain from and out of such further Payment any such Sum assessed and remaining unpaid as aforesaid, as well as any further Assessment chargeable in respect of such further Payment of the said Dividends, Shares, Annuities, or Interest; and the Person deducting and retaining any such Sum of Money assessed as aforesaid shall pay the same into the Bank of England to the Account of the said Receiver-General, in like
Manner as he is by any Act relating to the Income Tax required or directed to pay over any other Sums of Money deducted or retained by him for Income Tax; and if any Person entrusted with the Payment of or who hath paid any such Dividends, Annuities, Shares, or Interest as aforesaid, either as Agent or otherwise, shall neglect or refuse to do any Act hereby required or directed to be done or performed by him, he shall forfeit the Sum of One hundred Pounds.
4. On and after the First Day of October One thousand On and after eight hundred and sixty-one the Duties of Excise now payable 1861, the Exon Paper of any Denomination, and Buttonboard, Millboard, cise Duties, Pasteboard, and Scaleboard, and also the Duties of Customs Allowances,
and Drawnow payable upon the Importation into the United Kingdom backs on of the Articles specified and contained in Schedule (D.) to this paper, and Act annexed, and also all Allowances and Drawbacks of or in Customs Duties respect of any of such Duties, shall cease, and shall be no specified in
, longer charged, levied, allowed, or paid respectively; and all Schedule (D.), Acts, Clauses, Provisions, and Regulations for charging, levying, repealed, excollecting, allowing, and paying the said Duties, Allowances, Arrears and and Drawbacks respectively shall be and the same are hereby Penalties. repealed ; save and except as to all such Duties, Allowances, and Drawbacks, and all Fines, Penalties, and Forfeitures, as have respectively been charged or incurred, or become payable, or which before the said last-mentioned Day may be charged or incurred, or become payable, and then remain in arrear or unrecovered or unpaid; all which said Duties, Allowances, and Drawbacks, Fines, Penalties, and Forfeitures, so in arrear or unrecovered or unpaid as aforesaid, may be sued for, recovered, collected, levied, and paid respectively as if this Act had not been passed.
5. Provided always, That any Stationer, Pasteboard Maker, Stationers or Paper Stainer who shall have in his Stock or Possession on the First Day of October One thousand eight hundred and Excise Duty in sixty-one One Ton Weight of Paper of any Denomination, respect of unButtonboard, Millboard, or Pasteboard, or any or either of broken Reams,
&c. of Paper them, on which the Duties of Excise have been fully charged, in their Stock. and shall produce the same to the proper Officer of Excise authorized by the Commissioners of Inland Revenue to take an Account thereof, in Reams, Half Reams, or Parcels, whole and unopened, with the Wrapper unbroken and the Excise Label thereon uncancelled and unobliterated, shall be entitled to claim and be allowed the whole or such Proportion as hereinafter mentioned of the Duty charged on such Paper, Buttonboard, Millboard, and Pasteboard respectively ; (that is to say,) if such Paper, Buttonboard, Millboard, or Pasteboard shall have been charged with Duty after the Fifteenth Day of May One thousand eight hundred and sixty-one, the whole of the Duty so charged; and if such Paper, Buttonboard, Millboard, or Pasteboard shall have been charged with Duty at any Time on or before the said last-mentioned Day, then at the 03
entitled to Allowance of
Rate of One Penny for every Pound Weight Avoirdupois of such last-mentioned Paper, Buttonboard, Millboard, and Pasteboard, and such Allowance shall be claimed and be repaid to the Party entitled thereto in the Manner directed by and under and subject to the Provisions of this Act, and such Rules and Regulations as the Commissioners of Inland
Revenue may make in that Behalf. Mode of claim- 6. Every Person who shall claim to be entitled to any such ing Allowance Allowance of Duty as aforesaid shall separate the Paper, of Excise Duty on Paper. Buttonboard, Millboard, and Pasteboard charged after the
Fifteenth Day of May One thousand eight hundred and sixtyone on which he intends to claim any snch Allowance from that charged on or before the said last-mentioned Day, and shall keep it separate until the Officer of Excise has taken the Account by this Act directed to be taken, and shall within Two Days next after the said First Day of October One thousand eight hundred and sixty-one give Notice in Writing to the proper Officer of Excise of the Division in which the Paper, Buttonboard, Millboard, or Pasteboard shall be deposited, of his Name and Place of Abode, and the Description of Business carried on by him, and also of the particular House, Shop, or Warehouse in which any Paper, Buttonboard, Millboard, or Pasteboard in respect of which he intends to claim any such Allowance shall be kept or deposited, and specifying the Number of Reams, Half Reams, or Parcels of such Paper, Buttonboard, Millboard, or Pasteboard, and the Weight marked, written, or printed on each Ream, Half Ream, or Parcel by the Maker thereof, distinguishing that whereon the Duty shall have been charged after the Fifteenth Day of May One thousand eight hundred and sixty-one from that whereon the Duty was charged on or before the said last-mentioned Day, and the total Weight of each Quantity so distinguished, and the Amount of the Allowance of Duty claimed in respect thereof; and if any Person claiming such Allowance as aforesaid shall neglect or fail in any respect to comply with the Regulations or Directions in this Act contained or authorized to be made or given, or shall do anything contrary thereto, he shall not have or be entitled to any Allowance in respect of any Paper, Buttonboard, Millboard, or Pasteboard in his Stock
or Possession. Officer to 7. The proper Officer of Excise authorized by the Com
missioners of Inland Revenue shall as soon as conveniently Stock, and to
may be after such Notice given as aforesaid, attend at the Place grant Certifi- therein mentioned as the place where any such Paper, Buttoncate of Allow- board, Millboard, or Pasteboard is deposited, and shall there
examine, weigh, and take an Account of the same, and ascertain and compute the Amount of the Allowance to which the Claimant may be entitled in respect thereof; and such Officer shall with all convenient Speed give to such claimant a Certificate expressing the true Quantity and weight of the
examine Claims and
Paper, Buttonboard, Millboard, and Pasteboard respectively in respect of which such Claimant shall be entitled to the Allowance, distinguishing the Quantity on which the Duty may have been charged after the Fifteenth Day of May One thousand eight hundred and sixty-one from that whereon the Duty has been charged on or before the said last-mentioned Day, and specifying the Amount of the Allowance in respect of each such Quantity, and the aggregate Amount of both, and also the Name and Place of Abode of the Person entitled thereto, and the Description of Business carried on by him.
8. On the Production of such Certificate by the Claimant Declaration to or his Agent to the Collector of Excise of the Collection in be made of the
Truth of the which the same was granted, and on a solemn Declaration Certificate, and being made by such Claimant before a Justice of the Peace or Collector to such Collector that the whole Quantity of the said Paper, Amount of the Buttonboard, Millboard, and Pasteboard of the respective Kinds Allowance. mentioned in such Certificate was at the Time therein specified in his Stock or Possession, and was the sole Property of such Claimant, or of him and his Copartner in Trade, (as the Case may be,) and that the same or any Part thereof hath not been taken account of for the Purpose of obtaining the said Allowance more than once, and that the said Certificate is true to the best of his Knowledge and Belief, and that no false Statement, Art, or Contrivance, was used to deceive the Officer taking an Account of such Paper, Buttonboard, Millboard, or Pasteboard, or any Part thereof, or to render the Account or Amount thereof expressed in such Certificate untrue, the said Collector, being satisfied of the Truth of such Declaration, shall, out of the Money in his Hands on account of any of the Duties of Excise, pay to the said Claimant or his Agent the Sum of Money specified in such Certificate at the next Sitting Day which shall be held for the Collection or Receipt of Excise Duties next after the Expiration of One Week from the Production of such Certificate and the making of such Declaration as aforesaid.
9. And if any Person shall forge or counterfeit, or cause Penalty for to be forged or counterfeited, any Certificate by this Act directed forged or false
Certificate or to be given, or shall knowingly or wilfully give any false or
false Declarauntrue Certificate, or shall alter or erase, or cause to be tion. altered or erased, any such Certificate, granted by any Officer of Excise, or shall make use of or in any manner utter such Certificate, knowing the same to be forged, counterfeited, false, untrue, altered, or erased, or if any Person shall knowingly or wilfully make any false Declaration in relation to any such Certificate, or any of the Matters therein expressed or contained, every Person so offending shall for every such Offence forfeit the Sum of Five hundred Pounds.