Imatges de pàgina
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made, or in default thereof shall forfeit Double the Amount of such Duty.

be within the Provisions of this Act.

XVI. And be it enacted, That all Bricks of whatever Form and All Bricks to in what Manner soever made, whether by being pressed in a Mould and turned out or made into Shape in any other Manner, shall be deemed and taken to be Bricks within the Meaning of this Act, and shall be chargeable with the Duties and the Maker thereof subject to the Regulations by this Act imposed and provided.

XVII. And in order to prevent the Duties hereby imposed from being evaded by Bricks being denominated Tiles, be it enacted, That nothing shall be deemed or taken to be a Tile which shall not, when turned out of the Mould (except Tiles for covering Houses or Buildings or draining Lands,) be a perfect Square, or which shall when so turned out be of greater Thickness in any one Part than One Inch and Seven Tenths of an Inch if under Eight Inches Square, or of greater Thickness in any one Part than Two Inches and a Half if more than Eight Inches Square, or which shall have any Incisions made therein so as to allow of being easily separated or divided after being burned: Provided always, that it shall be lawful for the Commissioners of Excise to determine that Tiles made otherwise than square shall not be considered as Bricks chargeable with Duty, on being satisfied that the same are intended to be used solely as Tiles.

XVIII. And whereas it is expedient to exempt from the Duties 'by this Act imposed Bricks made for the sole Purpose of draining wet and marshy Land;' be it therefore enacted, That it shall be lawful for any Person to make Bricks for the sole Purpose of draining wet and marshy Lands without being charged or chargeable with any Duty for or in respect of such Bricks, all such Bricks being in the making thereof stamped or moulded with the Word "Drain" in or near the Centre of the Surface of such Bricks, in so plain and distinct a Manner that the same may be easily and clearly legible to any Officer of Excise or other Person examining the same both before and after such Bricks shall have gone through the Process of burning and become fit for Use: Provided always, that it shall not be lawful for any Person to employ or make use of any such Bricks for any other Purpose than in draining wet and marshy Lands, and in constructing the necessary Drains, Gouts, Culverts, Arches, and Walls of the Brickwork proper and necessarily required for effecting and maintaining the Drainage of such Lands; and every Maker of such Bricks or other Person who shall sell or deliver or use or employ any Brick with the Word "Drain" so stamped or moulded thereon for any other Purpose than as aforesaid shall forfeit Fifty Pounds.

For preventing Bricks being passed under tion of Tiles.

the Denomina

Bricks may be made Duty-free for draining wet and marshy Land.

Entry to be
made of and
Duty paid on
Bricks brought

from Ireland
into Great

XIX. And be it enacted, That the Proprietor or Consignee of any Bricks removed from Ireland into Great Britain shall, on the Arrival of the Ship or Vessel at the Port or Place into which the same shall be brought, make due Entry with the Collector or other Officer of Excise appointed to receive the same at such Port or Place of such Bricks on board such Ship or Vessel, setting forth Britain. the Number and Sizes of such Bricks, and shall pay the Duties on such Bricks; and if within Twenty-four Hours after the Arrival of any Ship or Vessel, due Entry of any Bricks on board thereof brought

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Notice to be

given and Bond entered into for shipping Bricks to Ireland or

Foreign Parts

on Drawback.

brought from Ireland into Great Britain shall not be made, or if any such Bricks shall be removed from the Quay, Wharf, or Place where landed before the full Duties thereon shall be fully paid, all such Bricks shall be forfeited, and may be seized by any Officer of Excise or Customs; and every Person who shall remove or aid or assist in removing any such Bricks before the full Duties thereon shall have been duly paid shall forfeit One hundred Pounds.

XX. And be it enacted, That every Person intending to remove to Ireland or to export to Foreign Parts as Merchandize any Bricks on Drawback shall, by himself or his Agent, give to the Export Officer of Excise, or Officer acting as such, at the Port of Exportation, a Notice in Writing of his Intention to ship such Bricks Twelve Hours at least before such Shipment shall be made, in which Notice shall be specified the Number of Bricks to be shipped and the Sizes thereof, with the Rate and Amount of the Duty paid and of the Drawback claimed thereon, and the Value of such Bricks for Home Consumption, and shall also specify the Time of Shipment, with the Name of the Ship and Master thereof, and the Quay or Place where such Vessel is then lying, and from whence the said Bricks are to be shipped, and the Port or Place to which such Bricks are to be removed or exported; and the Person intending to remove or export such Bricks shall also, by himself or his Agent, make a Declaration before the Export Officer of Excise, or Officer acting as such, under the Provisions of an Act passed in the Fifth and Sixth Years of the Reign of His 5&6 W.4.c.62. late Majesty King William the Fourth, intituled An Act to repeal an Act of the present Session of Parliament, intituled 'An Act for the more effectual Abolition of Oaths and Affirmations taken and 'made in various Departments of the State, and to substitute Declarations in lieu thereof, and for the more entire Suppression of voluntary and extra-judicial Oaths and Affidavits ;' and to make other Provisions for the Abolition of unnecessary Oaths, that to the best of his Knowledge and Belief the full Duties of Excise have been charged and secured on all the said Bricks, and shall also give Bond with One or more sufficient Surety or Sureties, to be approved of by the Officer appointed by the Commissioners of Excise to take such Bond, in Treble the Value of the Drawback, conditioned that the said Bricks shall with all convenient Speed be shipped, and removed and exported, and shall not be unloaded, unshipped, or relanded, or put on board any other Ship or Vessel in Great Britain, Shipwreck or other unavoidable Accident excepted; and such Notice having been given and Declaration made as aforesaid, and such Security having been entered into, the Officer of Excise receiving the same shall write his Name on the said Shipping Notice as a Certificate of the Requisites aforesaid having been complied with, and shall transmit and forward the said Notice, with his Name written thereon, to the proper Officer of Customs at the Port whose Duty it may be to attend the shipping of such Goods.

Bricks to be shipped in the

Presence of the

Officer of Customs, who is to

take an Account

XXI. And be it enacted, That the Officer of Customs attending on the Vessel in which the said Bricks are to be shipped, and to whom the said Shipping Notice shall be transmitted, shall see the said Bricks shipped, and shall take, or cause to be taken in his Presence, an Account of the Number of such Bricks which may

be

benture then to be granted.

be shipped, and examine the same, or as many thereof as he shall of them and deem necessary, to ascertain that the Sizes thereof correspond with certify the Shipthe Shipping Notice; and such Officer of Customs having seen the ment and Desaid Bricks, or as many of them as the Vessel may be capable of receiving, duly taken account of and shipped, shall certify such Shipment, with the Number of Bricks shipped and the Sizes thereof, on the said Shipping Notice, and shall return the same to the Export Officer of Excise, or Officer acting as such; and such Export or other Officer, having received back the said Notice with the said Certificate thereon, shall deliver to the Exporter or his Agent a Debenture for the Payment, in Six Weeks from the Time of Shipment, of the Amount of Drawback on the Number of Bricks shipped according to the Certificate of the Officer of Customs: Provided always, that in Case the whole Quantity of Bricks of which Notice shall have been given shall not be shipped, so that a less Amount of Drawback will be payable than stated in the Shipping Notice, the Officer of Excise who shall have received the Bond shall, in the Margin thereof or by Indorsement thereon, state the real Amount of Drawback to be payable, and in such Case Treble the Amount of such real Drawback shall be the Penalty of the Bond.

Shipments to
Ireland, &c.

XXII. Provided always, and be it enacted, That no Debenture As to granting for the Payment of Drawback on any Bricks removed to Ireland, Debenture on or exported to Guernsey, Jersey, Alderney, or the Isle of Man, shall be paid, until a Certificate shall be produced of the due landing thereof under the Hand of the Chief Officer of Customs of the Port in Ireland or of the said Islands respectively.

XXIII. And be it enacted, That no Drawback shall be allowed Drawback not or payable on any Bricks having the Word "Drain" stamped or to be allowed moulded thereon, or on any Bricks which shall not be sound and on broken Bricks, &c. unbroken, and well and perfectly made and manufactured, and worth at least the Duties of Excise charged thereon if sold for Home Consumption.

back.

XXIV. And be it enacted, That every Person who shall pro- Penalty on duce to any Officer of Excise or Customs to be shipped for Re- fraudulently endeavouring moval to Ireland, or Exportation on Drawback, any Bricks not to obtain Drawentitled to Drawback under the Provisions of this Act, or who shall ship for Removal to Ireland or Exportation on Drawback any such Bricks, or who shall fraudulently deposit or remove any Bricks, or use any Device or Contrivance with Intent unduly to obtain any Drawback, or any higher Amount of Drawback than he would otherwise be entitled to, shall, over and above all other Penalties which he may thereby incur, forfeit Treble the Amount of the Drawback sought to be obtained, or One hundred Pounds, at the Election of the Commissioners of Excise; and all such Bricks shall be forfeited, and may be seized by any Officer of Excise or Customs.

XXV. And be it enacted, That this Act shall commence and take Commencement effect from and after the Twenty-second Day of August One thou- of Act. sand eight hundred and thirty-nine.

XXVI. And be it enacted, That this Act may be amended or Act may be repealed by any Act to be passed in this present Session of amended, &c. Parliament.

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CA P. XXV.

1 & 2 Vict. c. 44.

Mode of charging Duty on certain Sort of Glass.

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WH

An Act to remove Doubts as to the charging certain of the
Duties of Excise on Glass.
[19th July 1839.]
HEREAS by an Act passed in the First and Second Years
of Her Majesty's Reign, intituled An Act to consolidate
' and amend the Laws for collecting and securing the Duties of
'Excise on Glass, the several Acts previously in force imposing
the Duties of Excise on Glass, and containing the Regulations
'for collecting the said Duties, were repealed: And whereas the
'several Duties on Glass imposed by the said Acts so repealed
were re-enacted and continued by the said recited Act, and
amongst others a Duty of One Pound Ten Shillings for every
• Hundred Weight of Spread Window Glass, commonly called or
'known as Broad Glass, and so in proportion for any greater or
'less Quantity, and also another Duty of Three Pounds Thirteen
Shillings and Sixpence for every Hundred Weight of Crown
Glass and German Sheet Glass, and so in proportion for any
greater or less Quantity: And whereas Doubts have arisen
'whether the said Duty of One Pound Ten Shillings should be
charged on any other Glass than such as was commonly known
'as Broad Glass before the passing of the said recited Act, and
'it is expedient to remove such Doubts, in order to prevent other
⚫ than such Broad Glass being charged at the said Duty, and ex-
'ported when cut up at a higher Rate of Drawback than the
same would be entitled to according to the Duty paid:' Be it
therefore declared and 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, That the said Duty
of One Pound Ten Shillings per Hundred Weight shall apply to
and be charged and payable only on Broad or Spread Glass; and
that no Glass shall be deemed or taken to be Broad or Spread
Glass which shall not be blown in Cones, and opened and spread
on Sand, and in all respects be made and manufactured in the
Manner practised, and be such Glass as was commonly known as
Broad or Spread Glass, before the passing of the said recited Act
of Her Majesty's Reign; and that all other Window Glass, or
Glass capable of being used as Window Glass, not being such
Broad or Spread Glass or Plate Glass, in whatever Way made,
whether flashed or blown and opened, or otherwise manufac-
tured, shall be charged and pay the said Duty of Three Pounds
Thirteen Shillings and Sixpence per Hundred Weight as Crown or
German Sheet Glass, according to the Denomination which shall
seem most appropriate to the same.

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CA P. XXVI.
Р.

An Act to provide for the Enactment of certain Laws in the
Island of Jamaica.
[19th July 1839.]
HEREAS it is expedient to take Measures for the good
Government of the Island of Jamaica: And whereas the
'House of General Assembly of the said Island, by an Address to
the Governor thereof, on the Second Day of November One

'thousand

thousand eight hundred and thirty-eight, stated, that for the Reasons therein set forth they had come to the Determination to abstain from the Exercise of any Legislative Functions, except such as might be necessary to preserve inviolate the Faith of the Island with the Public Creditor, until they shall be left to the free Exercise of their inherent Rights as British Subjects: And whereas the Legislature of the said Island, having been prorogued, did subsequently meet on the Third Day of Novem'ber One thousand eight hundred and thirty-eight, and the House ' of General Assembly, on the said Third Day of November declared their Adherence to such their former Determination: And whereas the House of Assembly of the said Island having been dissolved, the Legislature thereof did subsequently meet on the Eighteenth Day of December One thousand eight hundred and thirty-eight, and the newly-elected House of General Assembly, on the Twentieth Day of the Month of December aforesaid, declared their Adherence to the Determination aforesaid of the 'preceding House of General Assembly, whereupon the Governor of the said Island prorogued the said House of General Assembly, and has continued the same under Prorogation: And whereas • several temporary Laws of the said Island have been suffered to 'expire, some of which ought without Delay to be revived or re⚫ enacted: And whereas it is necessary that Provision should be made by Parliament for the Purpose aforesaid:' 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, That from and after the Expiration of After ExpiraTwo Calendar Months from the Time of the said House of tion of Two General Assembly being assembled by the Governor, it shall be lawful for the Governor of the said Island of Jamaica, with the Advice and Consent of the Council, by any Law or Ordinance to be made by them for that Purpose, to revive and continue in force, or to re-enact, in whole or in part, all or any of the Laws of the said Island which shall have expired since the Second Day of November One thousand eight hundred and thirty-eight, and which shall not have been before then revived or continued in force or re-enacted by any Acts or Act of the Governor, Council, and Assembly of the said Island; and every such Law, when so revived or re-enacted as aforesaid, shall have the same Force and Authority as if the same had been continued, revived, or reenacted by an Act of the Governor, Council, and Assembly of this said Island: Provided always, that no such expired Laws shall by such Ordinance as aforesaid be continued in force beyond the Thirty-first Day of December One thousand eight hundred and forty: Provided also, that it shall be lawful for Her Majesty, with the Advice of Her Privy Council, to disallow any Ordinance so to be made for the Purpose aforesaid, in such and the same Manner as Her Majesty in Council may disallow any Act of the Governor, Council, and Assembly of the said Island: Provided also, that a Copy of any Ordinance which shall be made in pursuance of this Act shall be laid before both Houses of Parliament. II. And be it enacted, That it shall be lawful for the Governor, and alter any Council, and Assembly of the said Island, by any Act to be passed Ordinances for under this Act.

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Months from the Time of General As sembly being assembled, the Governor and Council may revive expired Laws;

the House of

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