Customs and Inland Revenue Act 1889

JurisdictionUK Non-devolved
Citation1889 c. 7


Customs and Inland Revenue Act, 1889.

(52 & 53 Vict.) CHAPTER 7.

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.

[31st May 1889]

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:

S-1 Short title.

1 Short title.

1. This Act may be cited as theCustoms and Inland Revenue Act, 1889.

I Customs and Excise.

PART I.

Customs and Excise.

S-2 Import duties on tea.

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-nine, until the first day of August one thousand eight hundred and ninety, on the importation thereof into Great Britain or Ireland (that is to say):—

Tea, the pound Sixpence.
S-3 Increase of duty in respect of beer.

3 Increase of duty in respect of beer.

(1)3.—(1.) The duty of excise imposed by section eleven of the Inland Revenue Act, 1880 , and the duty of Customs imposed by section three of the Customs and Inland Revenue Act, 1881 , in respect of beer by relation to worts of a specific gravity of one thousand and fifty-seven degrees, shall be charged, collected, levied, and paid on and after the sixteenth day of April one thousand eight hundred and eighty-nine in respect of beer by relation to worts of a specific gravity of one thousand and fifty-five degrees, and the said Acts shall be read and construed as if the gravity of one thousand and fifty-five degrees were therein substituted for the gravity of one thousand and fifty-seven degrees wherever such last-mentioned gravity is therein referred to.

(2) (2.) The provisions of section three of the Customs and Inland Revenue Act, 1881, with respect to the descriptions of beer called mum, spruce, or black beer shall extend to the description of beer called Berlin white beer, and other preparations, whether fermented or not fermented, of a character similar to mum, spruce, or black beer.

S-4 Alteration of duty on a vinegar maker's licence.

4 Alteration of duty on a vinegar maker's licence.

4. In lieu of the duties of excise payable on a licence to be taken out by every maker of vinegar or acetous acid for sale there shall be charged and paid from and after the fifth day of July one thousand eight hundred and eighty-nine the duty of one pound.

II Stamps.

PART II.

Stamps.

Estate Duty.

Estate Duty.

S-5 Estate duty on personal property passing by will or on intestacy.

5 Estate duty on personal property passing by will or on intestacy.

(1)5.—(1.) Where, in the case of any person applying for probate or letters of administration granted in England or Ireland on or after the first day of June one thousand eight hundred and eighty-nine, or in the case of any person exhibiting an inventory in Scotland on or after that day, the value of the estate and effects in respect whereof duty is charged on the affidavit or inventory by section twenty-seven of the Customs and Inland Revenue Act, 1881, exceeds ten thousand pounds, he shall together with such affidavit or inventory deliver a statement of the value of such estate and effects. The statement shall be transmitted with the affidavit or inventory to the Commissioners of Inland Revenue by the proper officer of the High Court of Justice in England or Ireland, or of the proper court in Scotland, and the certificate required under section thirty of the said Act shall extend to, and include the fact of the delivery of the statement.

(2) (2.) Where the value of the personal or moveable property included in an Account delivered according to section thirty-eight of the Customs and Inland Revenue Act, 1881, on or after the first day of June one thousand eight hundred and eighty-nine, exceeds ten thousand pounds, the person delivering the Account shall also deliver together therewith a statement of the value of such property.

(3) (3.) Where pursuant to the provisions of section thirty-two of the Customs and Inland Revenue Act, 1881, a further affidavit is required to be delivered by any person, and where any person intromitting with, or entering upon the possession or management of, any personal or moveable estate or effects in Scotland of any person dying, is required by law to exhibit an additional inventory, the following provisions shall apply:

(a. ) If the value of the estate and effects in respect whereof duty was charged on the former affidavit or inventory under section twenty-seven of the Customs and Inland Revenue Act, 1881, exceeded ten thousand pounds, the person delivering the further affidavit or exhibiting the additional inventory shall deliver together therewith a statement of the value of the estate and effects included therein or of the increase of value of the estate and effects included in the former affidavit or inventory, as the case may be:

(b. ) If the value of the estate and effects in respect whereof duty has been charged under the Customs and Inland Revenue Act, 1881, did not exceed ten thousand pounds, and such value together with the value of the estate and effects included in the further affidavit or additional inventory delivered or exhibited or the increased value, as the case may be, exceeds ten thousand pounds, such person delivering the further affidavit or exhibiting the additional inventory shall deliver together therewith a statement of the value of the estate and effects included therein, and in the former affidavit or inventory, or of the value as increased of the estate and effects included in the former affidavit or inventory, as the case may be.

(4) (4.) There shall be charged and paid on every statement to be delivered in conformity with this section a duty of one pound for every full sum of one hundred pounds, and for any fraction of one hundred pounds over any multiple of one hundred pounds of the value of the estate and effects or of the personal or moveable property, as the case may be.

(5) (5.) The duties respectively imposed by this section are to be in addition to the stamp duties charged on the affidavit required from persons applying for probate or letters of administration in England or Ireland, and on the inventory exhibited and recorded in Scotland, and in addition to the stamp duties charged on such Accounts of personal and moveable property as are specified in section thirty-eight of the Customs and Inland Revenue Act, 1881 , as amended by this Act, but are not to be deemed ‘probate duties’ within the meaning assigned to that expression by section twenty-one of the Local Government Act, 1888 , or by section five of the Probate Duties (Scotland and Ireland) Act, 1888 .

(6) (6.) The provisions contained in section thirty one of the Customs and Inland Revenue Act, 1881, for the return of stamp duty overpaid, shall apply to the return of duty overpaid on any statement delivered under this section, and in Scotland a return of duty overpaid on any statement so delivered shall be made in like manner as a return is now made of stamp duty overpaid on an additional inventory.

(7) (7.) Where a further affidavit or additional inventory is delivered or exhibited of any estate or effects of a deceased person after a former affidavit or inventory of the estate and effects of the same person has been delivered or exhibited and recorded prior to the first day of June one thousand eight hundred and eighty-nine, it shall not be necessary to deliver any statement of the value of the estate and effects of such person under this section.

S-6 Estate duty on successions.

6 Estate duty on successions.

(1)6.—(1.) Where the value of any succession upon the death of any person dying on or after the first day of June one thousand eight hundred and eighty-nine chargeable with duty under the Succession Duty Act, 1853 , and the Customs and Inland Revenue Act, 1888, exceeds ten thousand pounds, and where the value of any succession to real property under the will or intestacy of any person so dying chargeable with duty under the said Act does not exceed ten thousand pounds, but such value together with the value of any other benefit taken by the successor under such will or intestacy exceeds ten thousand pounds, a separate statement of the value of the succession shall be delivered to the Commissioners of Inland Revenue, together with the Account to be delivered under section forty-five of the said Act.

(2) (2.) There shall be charged and paid on every statement to be delivered in conformity with this section, in respect of the value of the succession, a duty of one pound for every full sum of one hundred pounds, and for any fraction of one hundred pounds over any multiple of one hundred pounds of such value.

(3) (3.) The duty imposed by this section shall not be payable upon the value of leaseholds, passing by will or devolution by law or of property included in an Account delivered according to section thirty-eight of the Customs and Inland Revenue Act, 1881, as amended by this Act, in respect of which value duty has been paid under the last preceding section.

(4) (4.) The duty imposed by this section is to be in addition to any duties chargeable under the Succession Duty Act, 1853, and section twenty-one of the Customs and Inland Revenue Act, 1888 ,...

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