Imatges de pÓgina
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Paper, Button-board, Mill-board, Paste-board, or Scale-board, being at the Time of such Loss or Damage the Proprietor or Owner thereof, to make Proof of such Loss or Damage, and of the Cause thereof, on the Oath or Oaths of One or more credible Witness or Witnesses, and of the Duty on such Paper, Buttonboard, Mill-board, Paste-board, or Scale-board having been duly charged on and paid by such Maker, and that he was at the Time of such Loss or Damage the Proprietor or Owner thereof, before the Justices of the Peace at the Quarter Sessions for the County, Shire, Division, City, Town, or Place where such Paper, Button-board, Mill-board, Paste-board, or Scale-board shall bave been made and charged with Duty, or at or next adjoining to the Place where such Accident shall have taken place, or shall have been first discovered or made known to such Maker, or before the Commissioners of Excise, or any Three of them, if such Paper, Button-board, Mill-board, Paste-board, or Scale-board shall have been made or charged with Duty, or such Accident shall have happened or been first discovered or made known to such Maker within the Limits of the Chief Office of Excise; and such Justices at Quarter Sessions and Commissioners of Excise respectively shall and they are hereby required to examine any Witness or Witnesses thereupon upon Oath (which Oath they are hereby authorized to administer), and upon satisfactory Proof being made before them respectively that such Paper, Button-board, Millboard, Paste-board, or Scale-board had been so wholly lost and destroyed, or so far damaged as aforesaid, by any of the Causes respectively aforesaid, and

that the Duties thereon had been duly charged and paid, and that such Maker was the Proprietor or Owner thereof at the Time of such Loss or Damage, to grant a Certificate thereof, and of the Amount of such Duties, under their respective Hands ; and upon the Production of such Certificate to the Collector of Excise or other Officer acting as Collector of Excise of the Collection in which such Paper, Button-board, Millboard, Paste-board, or Scale-board shall have been charged with Duty, such Collector or other Officer shall and he is hereby authorized and required to pay or allow to such Maker, out of any Monies arising from the Duties of Excise in his Hands, so much Money as the Sum specified in such Certificate for such Duties as aforesaid shall amount to.

LXIV. Provided always, and be it enacted, That no Paper Conditions on Maker shall be entitled to any such Relief as aforesaid unless a which the AlNotice in Writing, describing the Nature, Cause, and Extent of lowance is to

be obtained. such Accident, and the Place where the same shall have occurred, shall be delivered to the Commissioners of Excise, or to the Supervisor of Excise of the District in which such Loss or Damage shall have taken place or shall have been first discovered, within Fourteen Days next after the same shall have come to the Knowledge of the Paper Maker claiming such Relief, nor unless such Paper Maker or his Agent shall also give or leave Notice in Writing of his Intention to apply for such Relief to or with the Collector or Supervisor of the Collection or District where the Quarter Sessions are to be held at which he intends to apply for such Relief, or to the Solicitor of Excise for England when such Application shall be intended to be made to the Commissioners of Excise, Ten Days

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at least before the Commencement of such Quarter Sessions or before such Application to the said Commissioners, nor unless such Paper Maker shall apply for such Relief within Four Calendar Months after such Loss or Damage shall have come to his

Knowledge. Explanation of LXV. And be it enacted, That the Term “ Paper" in this Act the Terms in shall include and be deemed to include, except where otherwise this Act.

expressed, Glazed Paper, Sheathing Paper, Button Paper, and every Kind of Paper whatsoever, by whatever Denomination known or called, save and except that nothing in this Act contained shall extend or be deemed to extend to authorize the Allowance or Payment of any Drawback on the Exportation of Glazed Paper; and that the Term “ Paper Maker” shall, except where otherwise particularly expressed, include and be deemed and taken to include every Maker of Paper, Button-board, Mill-board, Pasteboard, and Scale-board, and several in Partnership as well as one Person, and Females as well as Males; and the Term “ Paper Mill" shall, except where otherwise particularly expressed, include and be deemed and taken to include every Mill, House, Premises, Room, or Manufactory in which any Paper, Button-board, Mill

board, Paste-board, or Scale-board shall be made or manufactured. All Paper, &c. LXVI. And be it enacted, That all Paper, Button-board, Millto be included board, Paste-board, and Scale-board, of whatever Materials made, in this Act.

and by whatever Denomination known or called, and however manufactured, whether made by the Materials being reduced to Pulp and moulded or finished by Machinery, or by being pressed or intermixed in a dry State, and made to adhere by Pressure or otherwise, shall be deemed and taken to be Paper, Button-board, Mill-board, Paste-board, and Scale-board within the Meaning of this Act, and shall be charged with Duty accordingly; and the Makers thereof shall be and are hereby declared to be subject and liable to all the Enactments, Rules, Regulations, Fines, Penalties, and Forfeitures of this Act, and of the general Laws for

securing the Duties of Excise. Repeal of Acts: LXVII. And be it enacted, That from and after the Commence

ment of this Act the several Acts and Parts of Acts following shall be and the same are hereby repealed ; (that is to say,) so

much of an Act passed in the Tenth Year of the Reign of Her 10 Ann. c. 19. Majesty Queen Anne, intituled An Act for laying several Duties

upon all Sope and Paper made in Great Britain, or imported into the same, and upon chequered and striped Linens imported, and upon certain Silks, Callicoes, Linens, and Stuffs printed, painted, or stained, and upon several Kinds of stampt Vellum, Parchment, and Paper, and upon certain printed Papers, Pamphlets, and Advertisements ; for raising the Sum of Eighteen hundred thousand Pounds, by way of a Lottery, towards Her Majesty's Supply; and for licensing an additional Number of Hackney Chairs; and for charging certain Stocks of Cards and Dice; and for better securing Her Majesty's Duties to arise in the Office for the Stamp Duties by Licenses for Marriages and otherwise ; and for Relief of Persons who have not claimed their Lottery Tickets in due Time, or have lost Exchequer Bills or Lottery Tickets ; and for borrowing Money upon Stock (Part of the Capital of the South Sea Company) for the Use of the Public; as relates to the Duties, Allowances,

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or Drawbacks on Paper, Button-board, Mill-board, Paste-board, or Scale-board, or the collecting or securing the same; an Act passed in the Twenty-first Year of the Reign of His Majesty King George the Third, intituled An Act for repealing the present Duties 21 G. 3. c. 24. upon Paper, Paste-boards, Mill-boards, and Scale-boards made in Great Britain, and for granting other Duties in lieu thereof; an Act passed in the Second Session of the Parliament held in the Twenty-fourth Year of the Reign of His Majesty King George the Third, intituled An Act for laying additional Duties upon 24 G. 3. Sess. 2. Paper, Paste-board, Mill-boards, and Scale-boards; and for ex- c. 18. plaining certain Doubts respecting the Duties imposed by an Act made in the Twenty-first Year of His present Majesty's Reign, intituled · An Act for repealing the present Duties upon Paper, (Paste-boards, Mill-boards, and Scale-boards made in Great • Britain, and for granting other Duties in lieu thereof;' an Act passed in the Thirty-fourth Year of the Reign of His Majesty King George the Third, intituled An Act for repealing the Duties on 34 G. 3. c. 20. Paper, Paste-board, Mill-board, Scale-board, and Glazed Paper, and for granting other Duties in lieu thereof; an Act passed in the Forty-first Year of the Reign of His Majesty King George the Third, intituled An Act for granting to His Majesty certain 41 G. 3. c. 8. additional Duties on Paper, Paste-board, Mill-board, and Scaleboard made in or imported into Great Britain, and on Tea imported into and sold in Great Britain ; an Act passed in the Forty-second Year of the Reign of His Majesty King George the Third, intituled An Act for repealing certain Duties on Paper, Paste-boards, Mill. 42 G. 3. c.94. boards, Scale-boards, and Glazed Paper imported into or made in Great Britain, and for granting other Duties in lieu thereof; an Act passed in the Fifty-fourth Year of the Reign of His Majesty King George the Third, intituled An Act to remove Doubts as to 54 G. 3. c. 106. the Allowance of Drawbacks upon Bibles and Books of Prayer to the King's Printers under an Act passed in the Thirty-fourth Year of His present Majesty; another dct passed in the same Fiftyfourth Year of the Reign of His said Majesty King George the Third, intituled An Act to regulate the Payment of Drawback on 54 G. 9. c. 153. Paper allowed to the Universities in Scotland; an Act passed in the Fifty-sixth Year of the Reign of His Majesty King George the Third, intituled An Act for further securing the Duties on 56 G. 3. c 103. Paper and Paste-board ; and for repealing the countervailing Duty upon Paste-board imported from Ireland, and the Drawback upon Paste-board exported, and granting other countervailing Duties and Drawbacks in lieu thereof; another Act passed in the same Fiftysixth Year of the Reign of His said Majesty King George the Third, intituled An Act for the better regulating and securing the 56 G. 3. c. 78. Collection of the Duties on Paper in Ireland, and to prevent Frauds therein ; an Act passed in the First Year of the Reign of His Majesty King George the Fourth, intituled An Act for the 1 G. 4. c. 58. better securing the Excise Duties on Paper and Paste-board; so much of an Act passed in the Fifth Year of the Reign of His Majesty King George the Fourth, intituled An Act to assimilate 5 G. 4. c. 55. the Duties and Drawbacks on Hides, Skins, Leather, Parchment, Paper, and Paper Hangings manufactured in Ireland to the Duties and Drawbacks payable on the like Articles in Great Britain ; and to equalize the Measures and Weights whereby the Duties of Excise

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and Customs shall be payable throughout the United Kingdom, as relates to the Duties, Allowances, and Drawbacks on Paper, Button-board, Mill-board, Scale-board, and Paste-board, or the collecting or securing the same; so much of an Act passed in the

Sixth and Seventh Years of the Reign of His late Majesty King 6&7W.4.c.52. William the Fourth, intituled An Act to repeal the Duties and

Drawbacks of Excise on Paper printed, painted, or stained in the United Kingdom; and to reduce the Duties, Allowances, and Drawbacks on Paper, Button-board, Mill-board, Paste-board, and Scaleboard made in the United Kingdom of the First Class, and to discontinue the Excise Survey on the Manufacturers of certain Articles made from Paper, and on Dealers in and Retailers of Vinegar, as relates to the Duties on Paper, Button-board, Mill-board, Pasteboard, and Scale-board, and the collecting and securing the same; save and except so far as any of the said recited Acts repeal any former Acts or Parts of Acts, and also save as to any Duties or Arrears of Duties, or any Drawbacks or Allowances, due or owing or payable, or any Penalties, Fines, or Forfeitures incurred, under the said recited Acts or Parts of Acts, or any of them, before the Commencement of this Act, all which said Duties, Drawbacks, and Allowances, Penalties, Fines, and Forfeitures, may be demanded, recovered, and paid, sued for, enforced, and recovered, and con

demned, as if this Act had not been passed. Commencement LXVIII. And be it enacted, That this Act shall commence and of Act.

take effect on the Eleventh Day of October One thousand eight

hundred and thirty-nine. Act may be LXIX. And be it enacted, That this Act may be amended or amended, &c.

repealed by any Act to be passed in this present Session of Parliament.

CA P. XXIV.
An Act to repeal the Duties and Drawbacks of Excise on

Bricks, and to grant other Duties and Drawbacks in lieu
thereof, and to consolidate and amend the Laws for col-
lecting and paying the said Duties and Drawbacks.

[19th July 1839.]

: WHEREAS it is expedient to repeal the

Duties and Draw

backs of Excise on Bricks, and to gra other Duties and · Drawbacks in lieu thereof, and to consolidate and amend the • Regulations for the securing and collecting the said Duties, and

claiming and paying the said Drawbacks ;' 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 AuthoRepeal of rity of the same, That from and after the Commencement of this Duties and Act all the Duties and Drawbacks of Excise on Bricks, and the Drawbacks, and several Acts and Parts of Acts of Parliament following ; (that is the Acts for

to say,) an Act passed in the Second Session of Parliament in the collecting them. Twenty-fourth Year of the Reign of His late Majesty King George 24 G. 3. c. 24. the Third, intituled An Act for granting to His Majesty certain

Rates and Duties upon Bricks and Tiles made in Great Britain, and for laying additional Duties on Bricks and Tiles imported into the same; an Act passed in the Twenty-fifth Year of the Reign of

Sess. 2.

His said late Majesty King George the Third, intituled An Act to 25 G. 3. c. 66. explain and amend an Act made in the Twenty-fourth Year of the Reign of His present Majesty, intituled · An Act for granting to · His Majesty certain Rates and Duties upon Bricks and Tiles * made in Great Britain, and for laying additional Duties on * Bricks and Tiles imported into the same ;' an Act passed in the Thirty-fourth Year of the Reign of His said late Majesty, intituled An Act for granting to His Majesty certain additional Duties on 34 G. 3. c. 15. Bricks and Tiles made in or imported into Great Britain ; so much of an Act passed in the Forty-third Year of the Reign of His said late Majesty, intituled An Act to repeal the Duties of Excise pay- 43 G. 3. c. 69. able in Great Britain, and to grant other Duties in lieu thereof, as grants any Duty or Drawback on Bricks, or relates to the Collection or Management of such Duty; so much of an Act passed in the Forty-fifth Year of the Reign of His said late Majesty, intituled An Act for granting to His Majesty several additional Duties of 45 G. 3. c. 30. Ercise in Great Britain, as grants any Duty or Drawback on Bricks, or relates to the Collection or Management of such Duty ; and so much of an Act passed in the Seventh Year of the Reign of His late Majesty King George the Fourth, intituled An Act to 7 G. 4. c. 49. amend several Laws of Excise relating to Bonds on Excise Licences in Ireland, Tiles and Bricks for draining, Oaths on Exportation of Goods, Permits for the Removal of Tea in Ireland, Size of Casks in which Spirits may be warehoused in Scotland and Ireland, the Allowance of Duty on Starch and Soap used in certain Manufactures, and the Repayment of Money advanced by Collectors of Excise for Public Works in Ireland, as relates to the Duty on Bricks, shall be and the same are hereby repealed, save and except so far as the same repeal any former Act or Part of any Act: Provided Proviso as to always, that any of the said Duties which shall have been charged Arrears and

Fines.
and incurred, and any Arrear thereof, and any Fine, Penalty, or
Forfeiture which shall have been incurred, and any Drawback
which shall be payable in respect of any Bricks removed or ex-
ported before the Commencement of this Act, shall and may be
sued for, recovered, levied, and paid as if this Act had not been
passed.

II. And be it enacted, That, in lieu of the said Duties and New Duties
Drawbacks hereby repealed, there shall be raised, levied, collected, and Drawbacks.
and paid the Duties and Drawbacks following ; (that is to say,)
For and upon every Thousand Bricks, of a Size

not exceeding One hundred and fifty Cubic £ s. d.
Inches each Brick, which shall be made in
Great Britain, or which shall be brought from
Ireland into Great Britain, a Duty of

0 5 10
For and upon every Thousand of Bricks, exceeding
the foregoing Size, which shall be made in
Great Britain, or which shall be brought from
Ireland into Great Britain, a Duty of

0 10 0 For all Bricks made in Great Britain on which the Duties imposed in respect thereof shall have been charged, and which shall be duly removed to Ireland or exported to Foreign Parts as Merchandize, a Drawback of

- The Duties

III. And

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