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17 & 18 VIC.

c. 104,

SHIPPING

ᎪᏨᎢ, 1854.

stamp duty; to be in duplicate,

and registered, &c., under penalty.

143. All indentures of apprenticeship to the MERCHANT Sea Service shall be exempt from stamp duty; and all such indentures shall be in duplicate; and every person to whom any boy whatever is bound as an Indentures apprentice to the Sea Service in the United Kingexempt from dom shall, within seven days after the execution of the indentures, take or transmit the same to the Registrar-General of Seamen or to some Shipping Master; and the said Registrar or Shipping Master shall retain and record one copy, and shall indorse on the other that the same has been recorded, and shall re-deliver the same to the master of the apprentice; and whenever any such indenture is assigned or cancelled, and whenever any such apprentice dies or deserts, the master of the apprentice shall, within seven days after such assignment, cancellation, death, or desertion, if the same happens within the United Kingdom, or if the same happens elsewhere, so soon afterwards as circumstances permit, notify the same either to the said Registrar of Seamen, or to some Shipping Master, to be recorded; and every person who fails to comply with the provisions of this section shall incur a penalty not exceeding ten pounds.

Rules for ap

of pauper

Britain and

spectively.

144. Subject to the provisions herein-before prenticeship contained, all apprenticeships to the Sea Service boys in Great made by any Guardians or Overseers of the Poor, Ireland re- or persons having the authority of Guardians of the Poor, shall, if made in Great Britain, be made in the same manner and be subject to the same laws and regulations as other apprenticeships made by the same persons: and if made in Ireland, shall be subject to the following rules; (that is to say,) 1. In every union, the Guardians of the Poor

Regulations for apprenticeship to Sea Service by Guardians in Ireland.

or other persons duly appointed to carry into execution the Acts for the relief of the destitute poor and having the authority of Guardians of the Poor, may put out and bind as an apprentice to the Sea Service

a As Vice-Guardians under § 26 of 1 & 2 Vic. c. 56 (p. 18), and §18 of 10 Vic. c. 31 (p. 136).

c. 104,

any boy who or whose parent or parents is 17 & 18 VIC.
or are receiving relief in such union, and MERCHANT
who has attained the age of twelve years,

and is of sufficient health and strength, and
who consents to be so bound :

2. If the cost of relieving any such boy is
chargeable to an electoral division of a
union, then (except in cases in which paid
officers act in place of Guardians) he shall
not be bound as aforesaid unless the consent
in writing of the Guardians of such elec-
toral division, or of a majority of the
Guardians (if more than one), be first
obtained, such consent to be, when possible,
indorsed upon the indentures:

3. The expense incurred in the binding and outfit of any such apprentice shall be charged to the union or electoral division (as the case may be) to which the boy or his parent or parents is or are chargeable at the time of his being apprenticed :

4. All indentures made in any union may be sued upon by the Guardians of the union or persons having the authority of Guardians therein for the time being, by their name of office; and actions brought by them upon such indentures shall not abate by reason of death or change in the persons holding the office: but no such action shall be commenced without the consent of the Irish Poor Law Commissioners:

5. The amount of the costs incurred in any such

action and not recovered from the defendant
therein, may be charged upon the union or
electoral division (as the case may be) to
which the boy or his parent or parents was
or were chargeable at the time of his being
apprenticed.

SHIPPING

ACT,

1854.

a Under § 26 of 1 & 2 Vic. c. 56 (p. 18), and § 18 of 10 Vic. c. 31 (p. 136).

17 & 18 VIC. c. 104,

SHIPPING

ACT, 1854.

Apprentices and their

indentures to be brought

145. The Master of every foreign-going ship MERCHANT shall, before carrying any apprentice to sea from any place in the United Kingdom, cause such apprentice to appear before the Shipping Master before whom the crew is engaged, and shall produce to him the indenture by which such apprentice is bound, and the assignment or assignments thereof (if any); and the name of such apprentice, with the date of the indenture and of the assignment or assignments thereof (if any), and the name of the port or ports at which the same have been registered, shall be entered on the agreement; and for any default in obeying the provisions of this section, the Master shall for each offence incur a penalty not exceeding five pounds.

before Ship
ping Master
before each

voyage in
a foreign.
going ship.

INCOME-TAX-COPIES OF RATE-BOOKS.

16 & 17 VIC.

c. 34,

INCOME TAX

Аст, 1853.

16 & 17 VICT. CAP. 34.

An Act for granting to Her Majesty, Duties on
Profits arising from Property, Professions,
Trades, and Offices.

[28th June, 1853.]

Clerks of

unions and CollectorGeneral in Dublin to transmit

copies of the

last poor rates made, to the Com

EXTRACTS, so far as relate to the Poor Law Valuations and Duties of Poor Law Officers.

§ 12. In order to the assessing of the duties chargeable under the respective schedules (A) and (B) of this Act in Ireland, the Clerk of the Board of Guardians of every poor law union in Ireland, or the person acting as such Clerk, shall, within one month after the passing of this Act, and

c. 34,

Аст,

1853.

missioners of

Dublin.

between the fifth day of April and the first day of 16 & 17 Vic. June in every succeeding year", transmit to the INCOME TAX Commissioners of Inland Revenue, at their head office in Dublin, true copies of the last rates made by such Guardians for the relief of the poor in Inland Resuch union, and in every electoral division thereof; venue, in and the Collector-General of Rates in the city of Dublin shall, in like manner and within the same period in each year, transmit to the said Commissioners true copies of the last rates made for the relief of the destitute poor in the several electoral divisions or parts thereof in which he is by law authorized to make and declare such rates: and the Commissioners of Inland Revenue shall pay Payment to the said Clerk and Collector respectively the for such cost and expense of making all such copies, not exceeding the rate of two shillings and sixpence for every one hundred ratings; and if any such Penalty on Clerk or any person acting as such Clerk or such CollectorCollector shall in any year neglect to transmit General for such copies in compliance with this enactment, he shall for every such neglect forfeit the sum of fifty pounds.

copies.

Clerks and

neglect.

having the

under the

land to pro

to officers

19. Every person having within his custody Persons or possession any survey or valuation on which custody of the rates for any union or electoral division shall vaulations be assessed or made, or any rate or assessment Poor Relief made under the provisions of the Acts for the Acts in Irrelief of the poor in Ireland, or any of them, shall, duce same at the request of any Inspector, Surveyor, or other under this officer, acting in the execution of this Act in Act, and to permit copies Ireland, produce and show every such survey, to be taken. valuation, rate, and assessment to such Inspector, Surveyor, or other officer, and permit him to inspect the same, and to take copies thereof or extracts therefrom without paying anything for the same; and in case the person having the cus- Penalty for tody or possession of any such survey, valuation, refusal, &c. rate, or assessment shall, on any such request as

This provision is altered by the Act 17 Vic. c. 24 (p. 622), according to § 5 of which the copies of rates are not required to be transmitted annually, or at the time above stated; but only when called for by requisition of the Inland Revenue Commissioners.

c. 34,

16 & 17 Vic. aforesaid, refuse to produce the same to such InINCOME TAX Spector, Surveyor, or other officer, or to permit him

Аст,

1853.

to inspect the same, or to take copies thereof or such extracts as he may think fit to take therefrom, such person shall, for every such refusal, forfeit the sum of fifty pounds.

17 VIC. c. 24, INCOME TAX Аст, 1854.

Copies of poor rates in Ireland

to be trans

mitted to
the Commis-
sioners of
Inland Re-

when re

quired by them.

17 VICT. CAP. 24.

An Act for granting to Her Majesty an increased
Rate of Duty on Profits arising from Property,
Professions, Trades, and Offices.

[16th June, 1854.]

EXTRACT, relating to Copies of Rate-Books.

§ 5. And whereas by the said Act of the last Session of Parliament, the Clerk of the Board of Guardians of every poor law union in Ireland, and the Collector-General of Rates in the city of Dublin, are respectively required, under a certain venue only penalty for any neglect, to transmit to the Commissioners of Inland Revenue yearly, within the period in the said Act mentioned, true copies of the last rates made for the relief of the poor; and it is found by experience that the yearly transmission of such copies is for the most part unnecessary: Be it enacted, That copies of the said rates shall be transmitted at such times only as they shall be required by the said Commissioners, and the penalty imposed by the said Act for any neglect to transmit such copies shall attach and be incurred only for any neglect to transmit the same in pursuance of any requisition of the said Com

missioners.

a 16 & 17 Vic. c. 34, § 12 (p. 620).

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