Customs and Inland Revenue Act 1888
Customs and Inland Revenue Act, 1888
(51 & 52 Vict.) CHAPTER 8.
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.
[16th May 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 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 Short title.
1. This Act may be cited as theCustoms and Inland Revenue Act, 1888.
2 Import duties on tea.
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-eight until the first day of August one thousand eight hundred and eighty-nine, on the importation thereof into Great Britain or Ireland (that is to say):—
Tea, the pound
3 Additional import duties on wine in bottles.
3. In addition to the duties of customs now payable on wine, there shall, on and after the twenty-seventh day of March one thousand eight hundred and eighty-eight, where the wine is imported in bottles, be charged and paid the duties following (that is to say).—
Upon every dozen bottles of wine—
If in imperial half-pint bottles or bottles of less capacity
0 1 3
If in bottles of capacity exceeding imperial half-pint bottles and not exceeding imperial pint bottles
0 2 6
If in bottles of capacity exceeding imperial pint bottles and not exceeding imperial quart bottles
0 5 0
If in bottles of capacity exceeding imperial quart bottles and not exceeding two imperial quarts
0 10 0
If in bottles of capacity exceeding two imperial quarts
1 0 0
4 Alteration of duties upon carriages.
(1)4.—(1.) The duties of excise for carriages now payable in Great Britain shall cease to be payable on and after the first day of January one thousand eight hundred and eighty-nine, and on and after that day there shall be granted, charged, and paid in Great Britain the following duties of excise, that is to say:—
For every carriage as herein-after defined—
If such carriage shall have four or more wheels, and shall be drawn, or be adapted or fitted to be drawn, by two or more horses or mules, or shall be drawn or propelled by mechanical power
2 2 0
If such carriage shall have four or more wheels, and shall be drawn or be adapted or fitted to be drawn by one horse or mule only
1 1 0
If such carriage shall have less than four wheels
0 15 0
For every hackney carriage as herein-after defined
0 15 0
and such duties shall be paid annually upon licences to be taken out under the provisions of the Act of the thirty-second and thirty-third years of Her Majesty's reign, chapter fourteen, as amended by any enactment; and in the construction of that Act as applicable to a licence for a carriage or hackney carriage under this Act, the term ‘carriage,’ as therein used, shall embrace a ‘hackney carriage’ as well as a ‘carriage’ as herein defined.
(2) (2.) Where a person commences to keep or use a carriage or a hackney carriage on or after the first day of October in any year, he shall, upon delivering a declaration in writing signed by him to that effect, be entitled to take out a licence for such carriage or hackney carriage upon payment of one-half of the amount of the duty which would otherwise be payable in respect thereof.
(3) (3.) In the construction of this section, each of the following terms has the meaning hereby assigned to it:
‘Carriage’ means and includes any carriage (except a hackney carriage) drawn by a horse or mule, or horses or mules, or drawn or propelled upon a road or tramway, or elsewhere than upon a railway by steam or electricity or any other mechanical power, but shall not include a waggon, cart, or other such vehicle, which is constructed or adapted for use, and is used, solely for the conveyance of any goods or burden in the course of trade or husbandry, and whereon the Christian name and surname, and place of abode, or place of business of the person, or the name or style and principal or only place of business of the company or firm, keeping the same, shall be visibly and legibly painted in letters, of not less than one inch in length.
‘Hackney carriage’ means any carriage standing or plying for hire, and includes any carriage let for hire by a coachmaker or other person whose trade or business it is to sell carriages or to let carriages for hire, provided that such carriage is not let for a period amounting to three months or more.
5 Power to Treasury to prohibit use of certain substances in excisable goods.
(1)5.—(1.) Whenever it shall appear to the satisfaction of the Commissioners of the Treasury that any substance or liquor is, or is capable of being, used in the manufacture or preparation for sale of any article subject to a duty of excise, and that such substance or liquor is of a noxious or detrimental nature, or, being a chemical or artificial extract or product, may affect prejudicially the interests of the revenue, it shall be lawful for the said Commissioners, by notice published in the London Gazette, to prohibit the use of such substance or liquor in the manufacture or preparation for sale of any article specified in the notice, and by like notice to withdraw such prohibition at any time.
(2) (2.) If, after the publication of any such notice of prohibition in the London Gazette, any person shall use the substance or liquor thereby prohibited in the manufacture or preparation for sale of any article therein specified, he shall incur a fine of fifty pounds, and any such substance or liquor found in the possession of any person licensed for the manufacture, or for the sale of the article, and also the article in the manufacture or preparation whereof any such substance or liquor may have been used, shall be forfeited.
6 Payment for samples.
6. Any officer of Inland Revenue may at any time take samples of any goods or commodities chargeable with any duty of excise or customs, provided that, if the samples are taken after duty has been charged and paid on the goods or commodities, he shall pay for the same, if demanded, at the current wholesale price of the goods or commodities.
7 Unlawful assumption of character of officer of Inland Revenue.
7. If any person not being an officer of Inland Revenue takes or assumes the name, designation, or character of an officer of Inland Revenue for the purpose of thereby obtaining admission into any house or other place, or of doing or procuring to be done any act which he would not be entitled to do or procure to be done of his own authority, or for any other unlawful purpose, he shall be guilty of a misdemeanour, and shall in addition to any other punishment to which he may be liable for the offence, be liable, on summary conviction, to be imprisoned with or without hard labour, for any term not exceeding three months.
8 Provisions to be applied to recovery of excise penalties.
8. Where by this Act or any other Act or enactment passed or to be passed in relation to the revenue of excise, any fine, penalty, or forfeiture is or shall be imposed, all the powers and provisions as respects penalties and forfeitures for the time being in force in any Act relating to such revenue shall apply to such fine, penalty, or forfeiture as fully and effectually as if the same had been specially enacted with reference thereto.
9 Duties upon hawkers' licences.
(1)9.—(1.) The duties of excise payable upon licences to be taken out by hawkers and the trading persons described in the ninth section of the Act of the twenty-fourth and twenty-fifth years of Her Majesty's reign, chapter twenty-one, shall be reduced to two pounds to be paid in one sum upon the grant of an annual licence.
(2) (2.) Section one of the Act of the thirtieth and thirty-first years of Her Majesty's reign, chapter ninety, in relation to licences to deal in plate, shall be read and construed as if the expression ‘exercising or carrying on the trade or business of a hawker, pedlar, or petty chapman’ were substituted therein for the expression ‘duly licensed as a hawker, pedlar, or petty chapman.’
10 Construction of Part.
10. This part of this Act shall be construed as one with the Stamp Act, 1870, and any Act or enactment in force amending the same.
11 Charge of duty on capital of limited liability companies.
11. A statement of the amount of nominal capital to be raised by shares of any company to be registered with limited liability shall be delivered to the Registrar of Joint Stock Companies in England, Scotland, or Ireland, and a statement of the amount of any increase of registered capital of any company now registered or to be registered with limited liability shall be delivered to the said...
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