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Allowances

CA P. XXIII.
An Act to consolidate and amend the Laws for collecting

and securing the Duties of Excise on Paper made in the
United Kingdom.

[19th July 1839.] ·

THEREAS the Laws for collecting and securing the Duties

of Excise on Paper, Button-board, Mill-board, Paste-
board, and Scale-board have become numerous and complicated,
" and it is expedient to consolidate and amend the same: Be it
therefore enacted by the Queen's most Excellent Majesty, by and
with the Advice and Consent of the Lords Spiritual and Tem-
poral, and Commons, in this present Parliament assembled, and
by the Authority of the same, That there shall be raised, levied,
and collected, allowed, granted, and paid, the Duties, Allowances,
and Drawbacks of Excise following ; (that is to say,)
On every Pound Weight Avoirdupois of all Paper, Glazed

Paper, Sheathing l'aper, Button Paper, or by whatsoever
Name any Paper may be known, and on all Button-board,
Mill-board, Paste-board, and Scale-board, made in the United

Kingdom, a Duty of One Penny Halfpenny:
For all such Glazed or other Press Papers, made and charged

with Duty in the United Kingdom, for Clothiers and Hot-
pressers, as shall be actually and bona fide used, employed,
and consumed in the pressing Woollen Cloths and Stuffs in
the United Kingdom, an Allowance of One Penny Halfpenny

the Pound A voirdupois : For all Paper made and charged with Duty in the United King

dom which shall be used in the printing of any Books in the
Latin, Greek, Oriental, or Northern Languages within the
Universities of Oxford and Cambridge, or within the Univer-
sities of Scotland, or the College of the Holy and Undivided
Trinity of Queen Elizabeth, Dublin, by Permission of the
Vice Chancellors, Rectors, or Principals or Provost of the said
Universities respectively, or which shall be used in the
printing of Bibles, Testaments, Psalm Books, Books of Com-
mon Prayer of the Church of England, the Book commonly
called or known in Scotland by the Name of “ The Confession
of Faith," or the Larger or Shorter Catechism of the Church
of Scotland, within the Universities of Oxford and Cambridge,
and Trinity College, Dublin, by Permission of the Vice Chan-
cellors or Provost of the same, or by the Queen's Printers in
England, Scotland, and Ireland respectively, an Allowance of

One Penny Halfpenny the Pound Avoirdupois :
For every Pound Weight Avoirdupois of all Paper, Sheathing

Paper, Button Paper, Button-board, Mill-board, Paste-board,
and Scale-board made and charged with Duty in the United
Kingdom, and which shall be duly exported as Merchandize,

a Drawback of One Penny Halfpenny: For every Pound Weight Avoirdupois of printed Books in per

fect and complete Sets, or, if periodical Publications, in perfect Parts or Numbers, and of blank, plain, or ruled Account Books, whether bound or unbound, made of or printed or ruled on Paper made and charged with Duty in the United

Kingdom,

Drawbacks.

mises.

Kingdom, and which shall be exported as Merchandize, a

Drawback of One Penny Halfpenny :
For every Dozen Square Yards of Paper made and charged with

Duty, and printed, painted, or stained, in the United King-
dom, and exported as Merchandize, a Drawback of Two-

pence. II. And be it enacted, That the said Duties, Allowances, and Duties and Drawbacks shall be under the Management of the Commissioners Drawbacks to of Excise, and shall be collected, paid, and accounted for in the be under the same Manner as other the Duties, Allowances, and Drawbacks Management of

Commissioners under the Management of the said Commissioners, and shall be of Excise. charged, raised, levied, sued for, granted, and paid under the Provisions of this Act, and under the general or special Provisions, Clauses, Enactments, Regulations, Pains, Penalties, and Forfeitures contained in any Act or Acts relating to the Collection and Management of the Revenue of Excise.

III. And be it enacted, That every Paper Maker shall, before Paper Makers beginning to make or manufacture any Paper of any Description, to make Entry

of their Preor any Button-board, Mill-board, Paste-board, or Scale-board, or to prepare any Materials for the same, make a true and particular Entry in writing, signed by such Paper Maker (or by each such Paper Maker in case of Partnership), of every Mill, Workhouse, Storehouse, and other Place intended to be made use of for the making, drying, or keeping of Paper of any Description, or Buttonboard, Mill-board, Paste-board, or Scale-board, or for the keeping or preparing of any Materials for making the same, and of all Engines, Chests, Machines, Vats, and Presses intended to be used in or for the making of Paper of any kind, or Button-board, Millboard, Paste-board, or Scale-board, or in preparing the Materials for the same, by delivering such Entry to the Officer of Excise in whose Survey his Mill or Premises shall be situated ; and in every such Entry every Workhouse, Storehouse, and other Place, and every Engine, Chest, Machine, Vat, and Press, shall be distinguished by a particular Number or Letter, or Number and Letter or Letters ; and in default thereof such Paper Maker shall, for every unentered Mill, Workhouse, Storehouse, or Place, Engine, Chest, Machine, Vat, and Press, forfeit Two hundred Pounds, together with all Paper, Button-board, Mill-board, Paste-board, or Scale-board and all Materials found therein: Provided always, that nothing herein-before contained shall require any Paper Maker to make Entry of any Half Stuff Mill, or of any Warehouse or Storehouse, not forming Part of nor communicating with his Paper Mill

, and used wholly and solely for the preparing of Half Stuff, or for storing or keeping of Rags or other Materials, and in which no Paper, Button-board, Mill-board, or Scale-board, nor any Pulp, shall be made or prepared.

iv. And be it enacted, That every Paper Maker shall mark Workhouses, and number, and at all Times keep marked and numbered, every Storehouses, &c. Workhouse, Storehouse, and other Place, and every Engine, Chest, to be kept Machine, Vat, and Press, by him made use of for the making, numbered. drying, or keeping of any Kind of Paper, Button-board, Millboard, Paste-board, or Scale-board, or for keeping or preparing the Materials for the same, with distinguishing Numbers or Letters or Numbers and Letters corresponding to the Description thereof

in the Entry; and every Warehouse, Storehouse, or Place, Engine, Chest, Machine, Vat, and Press, made use of for the making, drying, or keeping of Paper of any kind, or of Button-board, Millboard, Paste-board, or Scale-board, or for keeping or preparing Materials for the same, which shall not be so marked or numbered, or which shall not correspond with the Description in the

Entry, shall be deemed and taken to be unentered. Paper Mills to

V. And be it enacted, That every Paper Mill shall be distinbe distinguished guished in the Books of the Officers of Excise by some Letter or by Letters or Numbers.

Number or Letter and Number, as the Commissioners of Excise shall direct; and every Paper Mill to which any

Letter or Number or Letter and Number shall have been affixed shall continue to be distinguished by the same Letter or Number or Letter and Number during the Time that such Mill shall continue to be entered by any Person, and the Business of Paper-making carried on therein: Provided always, that where the Entry of any Mill shall be withdrawn and not renewed, or any Mill shall not be worked for the Space of Two Years, it shall be lawful for the Commis. sioners of Excise, if they see fit, to order the distinguishing Letter or Number or Letter and Number of such Mill to be changed or altered, and for such Mill 10 be distinguished by another or other

different Letter or Number or Letter and Number. When Two VI. And be it enacted, That where any Two or more Mills Mills may be

belonging to One Person or Partnership shall be situated not more worked as One Mill.

than One Mile apart from each other, and the Paper, Buttonboard, Mill-board, Paste-board, or Scale-board made at either of such Mills shall not, for Want of sufficient Means, be wholly made and finished therein, but shall be required to be removed to the other of such Mills to be finished therein, it shall be lawful for such Mills, by the Permission of the Commissioners of Excise, and under such Regulations as they shall direct, to be worked together

as One Mill, under One Entry and One Licence. Powers for VII. And be it enacted, That it shall be lawful for any

Officer Officers of Ex- of Excise, at all Times upon his Request, to enter into any Mill, cise to enter into Mills.

Workhouse, Storehouse, or Place made use of by any Paper Maker for the making, drying, or keeping of any Paper of any Kind or Description, or any Button-board, Mill-board, Pasteboard, or Scale-board, or for the keeping or preparing of any Materials for making the same, except Half Stuff Mills and Warehouses and Storehouses not required to be entered as hereinbefore provided, and to examine and inspect every such Mill, Workhouse, Storehouse, or Place, and every Engine, Chest, Machine, Vat, Press, Vessel, and Utensil, and all Paper, Button-board, Mill-board, Paste-board, and Scale-board, therein, and to examine and take an Account of all Paper of any kind or Description, and of all Button-board, Mill-board, Paste-board, or Scale-board, from Time to Time made or making by any such Maker; and every Paper Maker into whose Mill, Workhouse, or Premises aforesaid any Officer of Excise shall, on his Request or Application, be pre

vented from entering, shall forfeit Two hundred Pounds. Commissioners

VIII. And be it enacted, That the Commissioners of Excise of Excise to

shall and they are hereby required to provide or cause to be proprovide Stamps for denoting

vided proper Stamps, with such Marks and Devices thereon as the Charge of they shall see fit, for marking or stamping all Paper, Button-board, Duty.

Mill-board,

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Mill-board, Paste-board, and Scale-board, to denote the Duty being charged thereon, when made and tied up in the Manner hereinafter directed, and shall cause such Stamps to be delivered to the Officers of Excise for that Purpose; and it shall be lawful for the said Commissioners of Excise to cause the said Stamps, or the Marks and Devices thereon, to be altered or varied as they shall from Time to Time see fit.

IX. And be it enacted, That the Commissioners of Excise shall Commissioners and they are hereby required to provide, and from Time to Time to provide and to cause to be issued to every Supervisor of Excise in whose Dis. issue Labels. trict any Paper Mill shall be situated, or in which any Maker of Paper, Button-board, Mill-board, Paste-board, or Scale-board shall carry on his Manufacture, a sufficient Number of Labels, of such Form and Construction and with such Devices thereon as the said Commissioners shall deem fit and proper, to be used in the tying up of Paper, Button-board, Mill-board, Paste-board, and Scaleboard, as herein-after by this Act directed; and every such Paper Maker shall, on his Request in Writing given to the proper Officer of Excise, specifying therein the Number of Labels which such Maker may require, be within Four Days after the Receipt of such Request supplied by such Officer with the Number of Labels required, each Label being signed by the Supervisor of the District for the Time being, and marked by such Supervisor with the Number or Letter or Number and Letter by which the Mill of such Paper Maker is then distinguished in the Books of the Excise; and every such Paper Maker, or his chief Workman or Servant, shall, at the Time of the Delivery of such Labels, give on the Back of the Request Note requiring the same a Receipt in Writing, signed by bim, for the said Number of Labels delivered to him by the Officer of Excise; and all such Labels shall at all Times, when demanded by any Supervisor of Excise, or other Officer of Excise of equal or superior Rank, be delivered to the Supervisor or other such Officer demanding the same; and every Paper Maker who shall, by himself or his chief Workman or Servant, refuse to give such Receipt as aforesaid for the Labels delivered to him, or who shall destroy, cancel, or obliterate any such Label, or shall sell or dispose of or use any such Label for any other Purpose than in tying up Paper, Button-board, Mill-board, Paste-board, or Scaleboard as herein-after directed, or shall suffer the same to be done, or who shall refuse to produce or deliver to any Supervisor or other such Officer as aforesaid demanding the same any such Label or Labels, or shall not satisfactorily account for any

Label which shall be at any Time missing, shall forfeit for every Label so delivered to him, and for which a Receipt shall not be given, or which shall be cancelled, obliterated, or destroyed, sold or disposed of, or improperly used or not produced or accounted for, Ten Pounds.

X. And be it enacted, That every Paper Maker shall cause all Paper, &c. to Paper, Button-board, Mill-board, Paste-board, and Scale-board be made up

into Reams, made by him to be made up into Reams or Half Reams or Par

&c. and to be cels, and shall also cause every such Ream, Half Ream, or Parcel tied up. to be enclosed in a Wrapper or Wrappers, on or to which Wrappers, or One of them if Two are made use of, One of the Labels herein-before directed to be provided and delivered to Paper Makers shall have been previously firmly and permanently fixed I 3

and

and united with Paste or Glue or other binding Cement, and pressed and dried thereon, and which Label, when such Ream, Half Ream, or Parcel is tied up, shall be on the Top thereof, or on such other part of the Ream, Half Ream, or Parcel as the Commissioners of Excise shall direct; and every such Ream, Half Ream, or Parcel shall, as soon as made up and enclosed in the Wrapper or Wrappers, be immediately firmly and securely tied up with strong Thread or String; and when and so soon as any Ream or Half Ream or Parcel of Paper, Button-board, Mill-board, Pasteboard, or Scale-board shall be tied up in manner aforesaid, the Maker thereof shall write or print, in large and legible Letters, with durable Ink, on the Label affixed on the Top thereof as aforesaid, the Description or Denomination and the Contents of such Ream, Half Ream, or Parcel, whether Paper, Glazed Paper, Sheathing Paper, or Button Paper, or Button-board, Mill-board, Paste-board, or Scale-board ; and every Paper Maker who shall neglect or refuse to enclose and tie up any Ream, Half Ream, or Parcel of Paper, Button-board, Mill-board, Paste-board, or Scale-board, in a Wrapper or Wrappers, to which, or to One of which Wrappers, One of such Labels shall have been affixed according to the Directions herein-before given, or immediately to write or print in manner aforesaid the Particulars required to be written or printed on the Label affixed on each Ream, Half Ream, or Parcel, shall forfeit Ten Pounds for every Ream, Half Ream, or Parcel not enclosed and tied up according to the Directions aforesaid, or not having written or printed in manner aforesaid on the Label affixed to the Wrapper the Particulars herein-before required to be written or printed thereon, and every such Ream, Half Ream, or Parcel

shall also be forfeited. Quantities in

XI. And be it enacted, That a Ream of Paper, other than Glazed which Paper,

Paper, Sheathing or Button Paper, shall consist of Twenty Quires, &c. is to be each Quire containing Twenty-four Sheets, or Forty Half Quires,

each Half Quire being Twelve Sheets; and a Half Ream of Paper shall consist of Ten Quires, or Twenty Half Quires, save and except the Ream or Half Ream of Paper for printing, which may consist of any Number of Sheets not exceeding Five hundred and sixteen Sheets the Ream, or Two hundred and fifty-eight Sheets the Half Ream, and save and except the outside Quires of any Ream of Paper, which may consist of any Number of Sheets not less than Twenty nor more than Twenty-four; and a Parcel of Glazed Paper, Sheathing Paper, Button Paper, Button-board, Millboard, Paste-board, or Scale-board shall consist of even Dozens of Sheets of one and the same Denomination or Description, and of equal Dimensions, and not less than Twenty-four nor more than Seventy-two such Sheets in each Parcel ; and all Paper, Glazed Paper, Sheathing Paper, Button Paper, Button-board, Mill-board, Paste-board, or Scale-board which shall be made up or tied up in any other Quantities than as aforesaid shall be

forfeited. When Parcels XII. Provided always, and be it enacted, That if from the Size less than a of the Sheets, or from any other Cause, it shall be necessary for Ream, &c. may any Paper Maker to make and tie up any Paper, other than Glazed be made up.

Paper, Sheathing Paper, or Button Paper, in any less Quantities than a Ream or Half Ream, it shall be lawful for such Paper

Maker

tied up

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