Customs and Inland Revenue Act 1885

JurisdictionUK Non-devolved
Citation1885 c. 51


Customs and Inland Revenue Act, 1885

(48 & 49 Vict.) CHAPTER 51.

An Act to grant certain Duties of Customs and Inland Revenue, and to amend the laws relating to Customs and Inland Revenue.

[6th August 1885]

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, 1885.

I Customs and Excise.

PART I.

Customs and Excise.

As to Customs.

As to Customs.

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

Tea, the pound Sixpence.
As to Excise.

As to Excise.

S-3 Allowances on British spirits exported or used in warehouse.

3 Allowances on British spirits exported or used in warehouse.

(1) Where any spirits distilled and rectified in the United Kingdom are exported from an Excise or Customs warehouse, or are used in any such warehouse for fortifying wines, or for any other purpose to which foreign spirits may be applied, there shall be paid in respect of every gallon of such spirits, computed at hydrometer proof, the following allowances; that is to say,—

In respect of plain British spirits, and spirits of the nature of spirits of wine, an allowance of twopence, and

In respect of British compounded spirits, an allowance of fourpence.

(2) (2.) The allowance shall be paid, in the case of spirits exported, to the person who shall have given security for the exportation, and in the case of spirits used in warehouse, to the person upon whose written request the spirits shall have been so used.

(3) (3.) The allowances shall not be paid until a certificate from the proper officer of Inland Revenue or Customs shall be produced to the officer of Inland Revenue appointed to pay the same, that such spirits have been actually exported or used as aforesaid.

S-4 Extension of term ‘beer’ in 43 & 44 Vict. c. 20., and in Excise Licence Acts.

4 Extension of term ‘beer’ in 43 & 44 Vict. c. 20., and in Excise Licence Acts.

(1)4.—(1.) The term ‘beer’ in the Inland Revenue Act, 1880, shall be construed to extend to any liquor which is made or sold as a description of beer or as a substitute for beer, and which on analysis of a sample thereof at any time shall be found to contain more than two per centum of proof spirit.

(2) (2.) In the construction of any Act relating, to excise licences for the sale of beer unless there is something in the subject or context inconsistent therewith, the term ‘beer’ wherever used in such Act shall have the meaning assigned to it by section two of the Inland Revenue Act, 1880, as extended by this section.

S-5 Private brewer's licence.

5 Private brewer's licence.

5. On and after the first day of October one thousand eight hundred and eighty-five, the duty of excise payable under the Inland Revenue Act, 1880, on a licence to be taken out by a brewer of beer (not being a brewer of beer for sale) shall be four shillings in lieu of six shillings.

S-6 Amendment of 43 & 44 Vict. c. 20. s. 20.

6 Amendment of 43 & 44 Vict. c. 20. s. 20.

6. Section twenty of the Inland Revenue Act, 1880, is hereby amended as follows:

When fermentation shall have commenced in any worts before the brewer shall have entered the quantity and gravity thereof in the book provided for that purpose, the true original gravity of such worts before fermentation shall be entered by the brewer.

S-7 Sugar store to be entered by brewer for sale, and accounts of sugar to be kept.

7 Sugar store to be entered by brewer for sale, and accounts of sugar to be kept.

(1)7.—(1.) Every brewer of beer for sale who shall use any description of sugar, whether cane sugar, saccharum, glucose, or other saccharine substance, or extract, or syrup (herein-after referred to as ‘sugar’) in the brewing of beer must, before he begins to store or use the same, make entry of a room on his premises (herein-after called a sugar store) for the purpose of storing the same.

(2) (2.) The brewer shall not receive any sugar unless the same is accompanied by an invoice from the seller thereof showing the marks on each package and the particulars of the description, and weight, or quantity of the contents.

(3) (3.) All sugar received shall be immediately deposited in the sugar store, and shall not be removed therefrom except for the purpose of being used in brewing in accordance with an entry in the book (herein-after called the brewing book) delivered and kept under section twenty of the Inland Revenue Act, 1880.

(4) (4.) Accounts may be taken, as the Commissioners of Inland Revenue may direct, of every description of sugar received by a brewer, and any brewer to whom the said Commissioners shall give notice in writing that such accounts will be taken, is hereby required to deliver to the proper officer of Inland Revenue the particulars of all sugar of each and every description in his possession and every invoice relating thereto, and such brewer shall thereafter deliver to the officer all invoices relating to sugar of every description subsequently received.

(5) (5.) The officer shall keep an account of sugar of each and every description received by the brewer, and shall debit the brewer with the quantities specified in the invoices produced to him, and credit the brewer with the quantities entered in the brewing book as having been used in brewing.

(6) (6.) If, on taking account of the stock at any time, the quantity of any description of sugar in the possession of the brewer exceeds the quantity of that description which ought, according to the account kept by the officer, to be in his possession, the excess shall be forfeited; and if the quantity be less by more than two per centum than the quantity which ought, according to the account kept by the officer, to be in his possession, the deficiency above such two per centum shall be deemed to have been used in the brewing of beer without due entry in the brewing book, and duty shall be charged in respect thereof as if the deficiency had been so used.

(7) (7.) If any brewer of beer for sale shall have any sugar in his possession elsewhere than in the sugar store or the mash tun or other vessel entered for dissolving sugar or in due course of removal thereto, or shall refuse to produce invoices when so required, or use any device to prevent the officer taking a true account of all sugar in his possession, he shall incur a fine of fifty pounds.

S-8 Prohibition against adulteration of beer by brewers for sale, and dealers and retailers of beer.

8 Prohibition against adulteration of beer by brewers for sale, and dealers and retailers of beer.

(1)8.—(1.) A brewer of beer for sale shall not adulterate beer, or add any matter or thing thereto (except finings for the purpose of clarification or other matter or thing sanctioned by the Commissioners of Inland Revenue) before the same is delivered for consumption, and any beer found to be adulterated or mixed with any other matter or thing (except as aforesaid) in the possession of a brewer of beer for sale hall be forfeited, and the brewer shall incur a fine of fifty pounds.

(2) (2.) A dealer in or retailer of beer shall not adulterate or dilute beer, or add any matter or thing thereto (except finings for the purpose of clarification), and any beer found to be adulterated or diluted or mixed with any other matter or thing (except finings) in the possession of a dealer in or retailer of beer shall be forfeited, and he shall incur a fine of fifty pounds.

S-9 Provisions to be applied to allowances and penalties under this part.

9 Provisions to be applied to allowances and penalties under this part.

9. The powers and provisions contained in any Act relating to Excise allowances, or to penalties or forfeitures under Excise Acts, and now or hereafter in force, shall respectively be of full force and effect with respect to the allowances mentioned in this part of this Act, and the penalties and forfeitures thereby imposed, so far as the same are applicable and are consistent with the provisions of this Act, as fully and effectually as if the same had been herein specially enacted with reference to the last-mentioned allowances, penalties, and forfeitures respectively.

S-10 Repeal of enactments in schedule.

10 Repeal of enactments in schedule.

10. The enactments described in the schedule to this Act shall be and are hereby repealed to the extent in the said schedule mentioned. Provided that this repeal shall not affect the past operation of any enactment hereby repealed, or the liability for or recovery of any duties heretofore charged, or interfere with the institution or prosecution of any proceeding, in respect of any offence committed or any penalty or forfeiture incurred against or under any enactment hereby repealed.

II Stamps.

PART II.

Stamps.

Duty on Property of Bodies Corporate and Unincorporate.

Duty on Property of Bodies Corporate and Unincorporate.

S-11 Grant of duty on property of corporate and...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT