4. The claim for such reduction shall, as regards any wine imported after the passing of this Act, be made and proved at the time of importation, and upon the then market value, and, as regards any wine now in bonded warehouse, within a month after the passing of this Act, upon the then market value.

In the case of wine warehoused either before or after the passing of this Act, the right to reduction shall, where proved as aforesaid, be recorded in favour of the wine in such manner as the said Commissioners shall direct. The said Commissioners may require that no consignment or parcel or invoice of wine as to which a claim is made under this section shall include wine of different values.

5. The proof required under this Act shall be based upon and supported by such evidence from certificates or Customs documents, or trade documents or accounts, and such declarations, statutory or otherwise, as the said Commissioners may in any case require or prescribe.

6. If the said Commissioners, in any case where reduction of duty is claimed, fail to be satisfied that the wine does not exceed the value herein-before specified, and their de

cision is objected to by the importer, they may, in their discretion, take such wine for the use of the Crown, to be dealt with as seized goods, paying to the importer therefor at the rate of fifteen shillings the gallon.

7. To knowingly obtain or attempt to obtain, by any means whatever, in respect of wine exceeding the value herein-before specified, the reduction of duty allowed by this Act, shall be deemed to be a fraudulent evasion or attempt at evasion of duties of Customs under section one hundred and eighty-six of the Customs Consolidation Act, 1876, and shall be punishable accordingly, and the wine shall be liable to forfeiture. This and the preceding section shall be read as if they were part of the said Customs Act.

8. The expression "market value" shall mean as follows:

(a.) As regards wine purchased and im ported by the consumer, the price actually paid or contracted to be paid by him, where the wine is contained in reputed quart bottles of six to the gallon, and where the wine is contained in bottles of any other capacity, the price which he would pay for it if contained in such reputed quart bottles, exclusive, in either case, of duties of Customs, but including freight and all other charges:

(b.) As regards wine imported in any other way, the price which it would realise if sold in bond at the port of importation, in reputed quart bottles of six to the gallon.

9. For the purpose of facilitating declara tions under this Act, the collector or other principal officer of Customs at any port shall be deemed to be an officer authorised by law to administer an oath within the meaning of section eighteen of the Statutory Declarations Act, 1835.

10. Where any wine liable as such to the duty of Customs on wine under the said Customs Amendment Act, 1886, is, nevertheless, wine of a character usually sold as medicated or medicinal wine, and labelled as such, such wine shall not be liable to the additional duty imposed by this Act. The question whether any wine is or is not of such a character shall be decided by the said Commissioners.

11. Section three of the Customs and Inland Revenue Act, 1888, is hereby repealed.

An Act to make certain Amendments in the Law consequential on the passing of the National Debt (Conversion) Act, 1888. (28th June 1888.)

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. References in the Government Annuities Act, 1829, to bank annuities, or to any class of bank annuities, bearing interest at the rate of three per cent. per annum shall, with respect to any annuities for lives or for terms of years granted under that Act after the passing of this Act, be construed as references to bank annuities bearing interest at the rate of two and a half per cent. per annum.

2.-(1.) All annuities for lives or for terms of years granted under the Government Annuities Act, 1829, after the passing of this Act, shall be payable quarterly on the fifth of January, the fifth of April, the fifth of July, and the fifth of October in each year.

(2.) The first quarterly payments of such annuities shall be made as follows, namely,(a.) In respect of any purchase completed

by transfer of stock or payment of money
between the closing of the stock transfer
books of the Bank of England under sec-
tion twenty-five of the National Debt
Act, 1870, in the month of December and
the last day of February-
-on the fifth of
April next following the date of pur-
chase;

(b.) In respect of any purchase so completed between such closing in the month of March and the last day of May-on the

fifth of July next following the date of purchase;

(c.) In respect of any purchase so completed between such closing in the month of June and the last day of August-on the fifth of October next following the date of purchase; and

(d.) In respect of any purchase so completed between such closing in the month of September and the last day of November

-on the fifth of January next following the date of purchase.

(3.) On the death of a single nominee, or of the survivor of two joint nominees in respect of any life annuity, or on the death of either of two joint nominees where the annuity depends on the joint continuance of the lives of the two joint nominees, a sum equal to onefourth part of the annuity depending on the life of the single or surviving nominee or the two joint nominees, over and above all quarterly arrears thereof respectively, shall, if claimed within two years after the death of the single or surviving nominee, or of either of the two joint nominees, but not otherwise, be payable to the person entitled to the annuity, or to his executors, administrators, or assigns, as the case may be, at any time after the expiration of thirty days after proof of the death.

(4.) Provided that the fourth part of any expired life annuity payable under the Government Annuities Act, 1829, as amended by this Act, shall not be payable in respect of any deferred or reversionary life annuity, unless one quarterly payment of the deferred life annuity has been paid or become due at the time of the death of the nominee.

(5.) Notwithstanding anything in section thirty-one of the Government Annuities Act, 1829, a life annuity granted under that Act after the passing of this Act shall not be added to or consolidated with a life annuity so

3. Whereas in pursuance of the National Debt Act, 1883, a sum of forty millions consolidated three per cent. stock, standing to the account of the Paymaster General on behalf of the Supreme Court of Judicature, has been converted into a terminable annuity of two millions six hundred and sixty-five thousand eight hundred and thirty-five pounds, being the amount calculated to be sufficient to replace the stock so converted within a period of twenty years, and in the meantime to pay the interest thereon:

And whereas the consolidated three per cent. stock so converted has been replaced to the amount of five millions three hundred and seventy-four thousand two hundred and twenty-two pounds four shillings and one penny, leaving a balance of thirty-four millions six hundred and twenty-five thousand seven hundred and seventy-seven pounds fifteen shillings and elevenpence not yet replaced:

And whereas for the purpose of enabling all suitors of the Supreme Court interested in the said stock to take advantage of the National Debt (Conversion) Act, 1888, and to exchange the consolidated three per cent. stock in which they are interested for an equal nominal amount of new stock created under that Act, it is necessary to re-create the said balance of consolidated three per cent. stock: Be it therefore enacted as follows:

(1.) The Commissioners of Her Majesty's Treasury shall by warrant cancel the said terminable annuity, and create consolidated three per cent. stock to the amount of the said balance.

(2.) The provisions of the National Debt (Conversion) Act, 1888, shall apply to the con

solidated three per cent. stock so created as if it had existed at the passing of that Act, and any assent signified by or on behalf of any person interested in stock so converted as aforesaid and not replaced shall have effect as if the stock had been replaced at the time when the assent was given.

(3.) On or before the fifth day of July one thousand eight hundred and eighty-eight the Commissioners of Her Majesty's Treasury shall create a terminable annuity of such an amount as will be sufficient to replace within the said period of twenty years an amount of new stock created under the National Debt (Conversion) Act, 18-8, equal to the amount of the consolidated three per cent. stock created under this

section.

(4.) The terminable annuity created under this section shall be subject to the same provisions as the said terminable annuity created under the National Debt Act, 1883.

4. The expression "perpetual annuities" in the National Debt Act, 1883, shall include the new stock created under the National Debt (Conversion) Act, 1888.

5. After the twentieth day of November one thousand eight hundred and eighty-eight all receipts issued either before or after that day to the trustees of trustee savings banks by the Commissioners for the Reduction of the National Debt in respect of money paid into the Banks of England or Ireland by such trustees, shall carry interest at the rate of two pounds fifteen shillings per centum per annum, and the interest payable to depositors by the trustees of any trustee savings banks shall not exceed the rate of two pounds ten shillings per centum per annum, and as from the said day section two of the Savings Banks Act, 1880, shall be repealed.

6. After the twentieth day of November one thousand eight bundred and eighty-eight the interest payable on money inv sted with the Commissioners for the Reduction of the National Debt by any friendly society on account of any assurance made after the passing of this Act, shall not exceed the rate of two pounds fifteen shillings per centum per annum.

7. The power to make regulations with respect to any stock held by any officer on behalf of the Court of Chancery of the County Palatine of Lancaster, which by section seventeen of the National Debt (Conversion) Act, 1888, is vested in the Lord Chancellor, shall be vested in the Chancellor of the County Palatine of Lancaster, without prejudice to the validity of any regu. lations already made under that section.

8. Section twenty-seven of the National Debt (Conversion) Act, 1888, shall, in its application to Scotland, be construed as authorising trustees to invest in any of the securities in which trustees may without the approval of

the Court of Session invest under the Trusts (Scotland) Amendment Act, 1884.

9. This Act may be cited as the National Debt (Supplemental) Act, 1888,

2. Power to the Treasury to borrow.

3. Short title.

An Act to apply the sum of five million. five hundred and seventy thousand seven hundred and twelve pounds out of the Consolidated Fund to the service of the year ending on the thirty-first day of March one thousand eight hundred and eighty-nine. (5th July 1888.)

Most Gracious Sovereign, WE, Your Majesty's most dutiful and loyal subjects, the Commons of the United Kingdom of Great Britain and Ireland, in Parliament assembled, towards making good the supply which we have cheerfully granted to Your Majesty in this session of Parliament, have resolved to grant unto Your Majesty the sum herein-after mentioned; and do therefore most humbly bescech 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. The Commissioners of Her Majesty's Treasury for the time being may issue out of

the Consolidated Fund of the United Kingdom of Great Britain and Ireland, and apply towards making good the supply granted to Her Majesty for the service of the year ending on the thirty-first day of March one thousand eight hundred and eighty-nine the sum of five million five hundred and seventy thousand seven hundred and twelve pounds.

2. The Commissioners of the Treasury may borrow from time to time on the credit of the said sum any sum or sums not exceeding in the whole the sum of five million five hundred and seventy thousand seven hundred and twelve pounds, and shall repay the moneys so borrowed with interest not exceeding five pounds per centum per annum out of the growing produce of the Consolidated Fund at any period not later than the next succeeding quarter to that in which the said moneys were borrowed.

Any sums so borrowed shall be placed to the credit of the account of Her Majesty's Exchequer, and shall form part of the said Consolidated Fund, and be available in any manner in which such fund is available.

3. This Act may be cited as the Consolidated Fund (No. 2) Act, 1888.

An Act to amend the Law relating to the Recovery of Penalties for the unauthorised Performance of Copy right Musical Compositions.

(5th July 1888.)

WHEREAS it is expedient to further amend the law relating to copyright in musical compositions, and to further protect the public from vexatious proceedings for the recovery of penalties for the unauthorised performance of 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 Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:

1. Notwithstanding the provisions of the Act of the session held in the third and fourth years of His Majesty King William the Fourth, chapter fifteen, to amend the laws relating to dramatic literary property, or any other Act in which those provisions are incorporated, the penalty or damages to be awarded upon any action or proceedings in respect of each and every unauthorised representation or performance of any musical composition, whether published before or after the passing of this Act, shall be such a sum or sums as shall, in the discretion of the court or judge before whom such action or proceedings shall be tried, be reasonable, and the court or judge

before whom such action or proceedings shall be tried may award a less sum than forty unauthorised representation or performance as shillings in respect of each and every such aforesaid, or a nominal penalty or nominal damages as the justice of the case may require.

2. The costs of all such actions or proceedings as aforesaid shall be in the absolute discretion of the judge before whom such actions and proceedings shall be tried, and section four of the Copyright (Musical Compositions) Act, 1882, is hereby repealed.

3. The proprietor, tenant, or occupier of any place of dramatic entertainment, or other place at which any unauthorised representation or performance of any musical composition, whether published before or after the passing of this Act, shall take place, shall not by reason of such representation or performance be liable to any penalty or damages in respect thereof, unless he shall wilfully cause permit such unauthorised representation or performance, knowing it to be unauthorised.

or

4. The provisions of this Act shall not apply to any action or proceedings in respect of a representation or performance of any opera or stage play in any theatre or other place of public entertainment duly licensed in that respect.

5. This Act may be cited as the Copyright (Musical Compositions) Act, 1888.