calculated at the rate of sixpence per ton on the gross tonnage of such vessel for every time such vessel has entered or left any harbour at which the passenger duty is payable during the period to which the said books or documents which such collector was not permitted to inspect, examine, or take copies. or extracts from relate: (7.) If the passenger duty is not paid by any vessel in respect of any passenger embarked or disembarked at any harbour at which the duty is payable, there shall be payable in respect of such vessel rates calculated at the rate of sixpence per ton on the gross tonnage of such vessel on entering the harbour for such disembarkation or on leaving it after such embarkation; but if the owner or master of the vessel shows that such nonpayment arises from any mistake or accident, and pays or tenders the amount of duty unpaid the said tonnage rate shall not be enforced : 17 & 18 Vict. c. 104. c. 23. 10 & 11 Vict. (8.) The gross tonnage of a vessel for the purposes of this section means the gross tonnage of such vessel as ascertained under the provisions of the Merchant Shipping Act, 1854: (9.) The rates payable under this section shall be in addition to any other harbour dues, and shall (subject to the provisions of the Isle of Man Harbours Act, 1872, as to legal proceedings) 35 & 36 Vict. be recovered in the manner provided by sections forty-three and forty-four of the General Harbours Act. 6. The passenger duty and rates received under this Act shall Application of be applied exclusively for defraying the principal and interest due duty. in respect of money borrowed either before or after the passing of this Act for the improvement, maintenance, or repair of the harbours to which this Act applies, or any of them, and subject thereto, for the improvement, maintenance, or repair of the said harbours or any of them. If at any time the Board of Trade direct that the duty payable in pursuance of this Act be revised, so that the produce thereof may, so far as is practicable, be sufficient and not more than sufficient for the purposes before in this section mentioned, the Court of Tynwald shall revise the same, by a resolution under the foregoing provisions of this Act, and if the Court of Tynwald fail to revise the same, the Board of Trade may withdraw their approval to the resolution appointing such duty, and thereupon such resolution shall cease to be a resolution approved by the Board of Trade. 7. The Commissioners may borrow on the security of the passenger duty and rates under this Act in like manner as they may borrow on the security of the sums mentioned in section twenty of the Isle of Man Harbours Act, 1872. 8. In this Act The term "vessel" means any vessel used in navigation which is not propelled solely by oars, and which is of a burden of not less than five tons. The term "harbours to which this Act applies" means such of the harbours of the Isle of Man other than Port Erin as may for the time being have their limits defined in pursuance of section fourteen of the Isle of Man Harbours Act, 1872. c. 27. Power to bor row on security of duty. Definitions. 35 & 36 Vict. c. 23. CHAPTER 10. Short title. Import duties on tea. Certain explo- to be restricted c. 36. Alteration of tion of certain An Act to grant certain Duties of Customs and Inland Revenue, to alter other Duties, and to amend the Laws relating to Customs and Inland Revenue. Most Gracious Sovereign, WE [31st May 1883.] E, Your Majesty's most dutiful and loyal subjects, the Commons of the United Kingdom of Great Britain and Ireland, in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several 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. This Act may be cited as the Customs and Inland Revenue Act, 1883. PART I. CUSTOMS AND EXCISE. 2. The duties of customs now chargeable upon tea shall continue to be levied and charged, on and after the first day of August one thousand eight hundred and eighty-three until the first day of August one thousand eight hundred and eighty-four, on the importation thereof into Great Britain or Ireland; (that is to say,) Tea, the pound 3. All explosives within the meaning of the Explosives Act, 1875, on the unloading or landing of which any restriction is imposed by or in pursuance of that Act, and all explosive substances within the meaning of the Explosive Substances Act, 1883, which are forfeited under that Act, shall be deemed to be restricted goods within the meaning of the Customs Consolidation Act, 1876, and this section shall be read as part of the last-mentioned Act. 4. Every licence or certificate to kill game now in force, or to date of expira- be taken out under the Act of the twenty-third and twenty-fourth game licences. years of Her Majesty's reign, chapter ninety, which expires, or would expire, under the provisions of that Act on the fifth day of April, shall expire on the thirty-first day of July, and wherever in such provisions the fifth day of April is mentioned or referred to, the same shall be read as if the thirty-first day of July had been therein inserted in lieu of the said fifth day of April. Game licences for short periods. 5. A licence or certificate to kill game may be taken out under the provisions of the Act of the twenty-third and twenty-fourth years of Her Majesty's reign, chapter ninety, for a continuous period of fourteen days to be specified in such licence or certificate, and there shall be granted and paid thereon the duty of one pound. 6. Every licence granted under the Gun Licence Act, 1870, shall date of expira- expire on the thirty-first day of July next following the day of the Alteration of tion of gun c. 57. date thereof: Provided, that in the case of any such licence in force licences. at the passing of this Act, or to be granted before the first day of 33 & 34 Vict. August next after the passing thereof, the same shall not expire until the thirty-first day of July one thousand eight hundred and eighty-four. 7. The expression "any vehicle drawn by a horse or mule, or Extension of horses or mules," in provision numbered six of section nineteen of term carriage the Act of the thirty-second and thirty-third years of Her Majesty's of s. 19 of in provision (6) reign, chapter fourteen, shall be extended so as to embrace any 32 & 33 Vict. vehicle drawn or propelled upon a road or tramway, or elsewhere c. 14. to carriage moved than upon a railway, by steam or electricity, or any other by mechanical mechanical power. PART II. power. duties of income tax. 8. There shall be charged, collected, and paid for the year which Grant of commenced on the sixth day of April one thousand eight hundred and eighty-three in respect of all property, profits, and gains mentioned or described as chargeable in the Act of the sixteenth and seventeenth years of Her Majesty's reign, chapter thirty-four (herein-after referred to as the Income Tax Act, 1853), the following duties of income tax; (that is to say,) For every twenty shillings of the annual value or amount of property, profits, and gains chargeable under Schedules (A.) (C.) (D.) or (E.) of the said Act the duty of fivepence; And for every twenty shillings of the annual value of the occupation of lands, tenements, hereditaments, and heritages chargeable under Schedule (B.) of the said Act, In England, the duty of twopence halfpenny; In Scotland and Ireland respectively, the duty of one penny Income Tax 9. All such provisions contained in any Act relating to income Provisions of tax as were in force on the fifth day of April one thousand eight Acts to apply hundred and eighty-three, shall have full force and effect, with to duties respect to the duties of income tax granted by this Act so far as hereby granted. the same shall be consistent with the provisions of this Act. Act. 10. (1.) Where any dividend, interest, or other annual profits or Provisions as to duty on gains, due or payable half-yearly or quarterly, shall have become dividends, &c. due or payable in the course of the said year which commenced paid prior to on the sixth day of April one thousand eight hundred and eighty- passing of this three and shall have been paid to any person prior to the passing of this Act without any charge for the duty of income tax hereby granted having been made thereon or deducted therefrom, the amount of the said duty shall be added to the assessment in respect of the next half-yearly or quarterly payment to such person, and charged thereon and deducted therefrom accordingly. (2.) Where any person liable to pay any rent, interest, annuity, or other annual payment in the course of the said year shall, on making any such payment prior to the passing of this Act, have not made any deduction in respect of the duty of income tax hereby granted, he shall be authorised to make the deduction on Assessment of income tax under Sche the occasion of the next payment, in addition to any other deduction which he may by law be authorised to make. (3.) The charge or deduction of the duty of income tax hereby granted in the case of any payment made in the course of the said year prior to the passing of this Act shall be deemed to have been a legal charge or deduction. 11. With respect to the assessment of the duties of income tax hereby granted under Schedules (A.) and (B.) in respect of property dules (A.) and elsewhere than in the metropolis as defined by the Valuation (B.) and of the (Metropolis) Act, 1869, and of the duties on inhabited houses elsewhere than in the said metropolis, for the year commencing, as respects England, on the sixth day of April, and as respects Scotland, on the twenty-fourth day of May one thousand eight 32 & 33 Vict. hundred and eighty-three, the following provisions shall have inhabited house duties for the year 1883-4. c. 67 Provisions of Acts to apply granted for succeeding year. effect: : (1.) The inspectors or surveyors of taxes shall be the assessors for the said duties, and, in lieu of the poundage by law granted to be divided between the assessors and collectors in regard to such duties, there shall be paid a poundage of three halfpence to the collectors thereof: (2.) The sum charged as the annual value of any property in the assessment of income tax thereon for the year which commenced on the sixth day of April one thousand eight hundred and eighty-two, and the sum charged as the annual value of every inhabited house in the assessment made thereon for the same year as respects England, and as respects Scotland for the year which commenced on the twenty-fifth day of May one thousand eight hundred and eighty-two, shall be taken as the annual value of such property, or of such inhabited house, for the assessment and charge thereon of the duties of income tax hereby granted, or of the duties on inhabited houses, to all intents and purposes as if such sum had been estimated to be the annual value in conformity with the provisions in that behalf contained in the Acts relating to income tax and the duties on inhabited houses respectively: (3.) The Commissioners executing the said Acts shall for each place within their district cause duplicates of the assessments to be made out and delivered to the collectors, together with the warrants for collecting the same. 12. In order to ensure the collection in due time of any duties of income tax which may be granted for the year commencing on to duties to be the sixth day of April one thousand eight hundred and eighty-four, all such provisions contained in any Act relating to the duties of income tax as are in force on the fifth day of April one thousand eight hundred and eighty-four, shall have full force and effect with respect to the duties of income tax which may be so granted in the same manner as if the said duties had been actually granted and the said provisions had been applied thereto by an Act of Parliament passed on that day: Provided that nothing in this section shall be deemed to render necessary or authorise the appointment of assessors for such of the said duties as may be granted and payable under Schedules (A.) and (B.) of the Income Tax Act, 1853. CHAPTER 11. An Act to provide for Expenses incurred by Guardians of the Poor in relation to Poor Law Conferences. W [18th June 1883.] WHEREAS doubts have arisen as to the power of guardians of the poor to charge the rates with the payment of expenses incurred in attending conferences for the discussion of matters connected with the duties which devolve on them, and in purchasing reports of such conferences: 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, as follows: 1. This Act may be cited as the Poor Law Conferences Act, 1883. Short title. 2. The guardians of any union may, when empowered by and Conference subject to any regulations made by the Local Government Board expenses. (which regulations the said Board is hereby authorised from time to time to make, vary, or rescind), pay the reasonable expenses of any guardian or guardians, or clerk to the guardians, incurred in attending any conference of guardians held for the purpose of discussing any matter which is connected with the duties which devolve on them, and any reasonable expenses incurred in purchasing reports of the proceedings of any such conference, and may charge the amount to their common fund, or, if they have no common fund, to the fund under their control. 3. Expressions used in this Act have the same respective meanings Interpretation. as they have in the Poor Law Act, 1879. CHAPTER 12. An Act to amend the Act for the Prevention of Crime in [18th June 1883. 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: solicitors. 1. It shall be lawful for all parties appearing on the investigation Parties may be of applications under the provisions of section nineteen of the heard by their Prevention of Crimes (Ireland) Act, 1882, to be heard by their solicitors, as well as personally, or by counsel as in said Act provided. 2. This Act may be cited as the Prevention of Crime (Ireland) Short title. Act, 1882, Amendment (Audience of Solicitors) Act, 1883. |