Customs and Inland Revenue Act 1878
| Jurisdiction | UK Non-devolved |
| Citation | 1878 c. 15 |
Customs and Inland Revenue Act, 1878
(41 & 42 Vict.) CHAPTER 15.
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.
[27th May 1878]
Most Gracious Sovereign,
W 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 Short title.
1. This Act may be cited as theCustoms and Inland Revenue Act, 1878.
Part I.
Customs.
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 seventy-eight until the first day of August one thousand eight hundred and seventy-nine on the importation thereof into Great Britain or Ireland; (that is to say,)
Tea, the pound |
Sixpence. |
3 Duties and drawback on tobacco.
3. In lieu and instead of the duties and drawbacks payable or allowable on tobacco under the Customs Tariff Act, 1876, there shall be charged on and after the fifth day of April one thousand eight hundred and seventy-eight upon tobacco imported into Great Britain or Ireland the following duties; (that is to say,)
s. d. |
||
Tobacco manufactured, viz.: |
||
Segars |
the lb. |
0 5 4 |
Cavendish or negrohead |
the lb. |
0 4 10 |
Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof |
the lb. |
0 4 1 |
Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof |
the lb. |
0 4 10 |
Being cavendish or negrohead manufactured in bond |
the lb. |
0 4 4 |
Other manufactured tobacco |
the lb. |
0 4 4 |
Tobacco unmanufactured, viz: |
||
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof |
the lb. |
0 3 6 |
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof |
the lb. |
0 3 10 |
And there shall be allowed upon tobacco exported from Great Britain or Ireland on and after the fifth day of June one thousand eight hundred and seventy-eight, on the exportation thereof, or on the deposit thereof in a bonded warehouse to be used as ships stores, a drawback of three shillings and sevenpence for every pound weight thereof:
And notwithstanding the enactment by this Act of the duties and drawbacks hereby imposed and allowed instead of the duties and drawbacks imposed and allowed by the Manufactured Tobacco Act, 1863, and repeated in the Customs Tariff Act, 1876, all the enactments and provisions relating to tobacco which are contained in the said Acts and in any other Customs Acts now in force, shall, so far as the same are applicable, remain in force, except as to the amount of duties and drawbacks imposed and allowed by this Act, and the times at or from which the same are hereby made payable and allowable: Providedalways, that any licensed manufacturer entitled under the Manufactured Tobacco Act, 1863, and this Act, to drawback on snuff on the exportation thereof under the provisions of the said Acts, may, if he see fit, on deposit thereof iii the Queen's warehouse at such port or ports and under and subject to such regulations as the Commissioners of Customs may approve, and on receipt of the drawback allowed thereon, instead of exporting the same, abandon such snuff to the said Commissioners to be destroyed or otherwise disposed of by them.
And all duties which shall have been charged and paid on the entry of tobacco for home consumption at the rates herein-before specified on and after the said fifth day of April one thousand eight hundred and seventy-eight and prior to the passing of this Act shall be deemed to have been properly charged and paid.
4 Penalty on master for excessive deficiency of stores.
4. In the event of any ship having cleared for any foreign voyage from any port in the United Kingdom with stores on board returning to that or any other port in the United Kingdom, if any deficiency in such stores be discovered, Which in the opinion of the Commissioners of Customs shall be deemed to be in excess of the quantity which might fairly have been consumed, having regard to the length of time between such departure and return as aforesaid, whether such ship shall have been driven into port by stress of weather, want of repair, or other cause, the master shall forfeit, besides the duties on such excess at the rate chargeable on the importation of goods, the subject of such excess, a penalty not exceeding twenty pounds, which penalty and duty shall be recoverable by information and summons before a justice of the peace.
5 Transhipments to British possessions.
5. So much of section one hundred and thirteen of the Customs Consolidation Act, 1876, as relates to transhipment goods shall be applicable only to transhipment goods cleared for any British possessions.
6 Clearance of ships in ballast.
6. If any ship shall depart in ballast from the United Kingdom for parts beyond the seas, not having any goods on board except stores borne upon the victualling bill, nor any goods reported inwards for exportation in such ship, the collector or other proper officer shall, on the application of the master, clear such ship in ballast; and the master of such ship shall answer to the collector or other proper officer such questions touching her departure and destination as shall be demanded of him; and ships having only passengers with their baggage on board, and ships laden only with chalk or slate, shall be deemed to be in ballast, and if any ship, whether laden or in ballast, shall depart without being duly cleared, the master shall forfeit one hundred pounds, and section one hundred and thirty-three of the Customs Consolidation Act, 1876,is hereby repealed.
7 Repeal of so much of 34 & 35 Vict. c. 103. as relates to Customs.
7. So much of an Act passed in the thirty-fourth and thirty-fifth years of the reign of Her Majesty, chapter one hundred and three, intituled ‘An Act to amend the law relating to the Customs and Inland Revenue,’ as relates to the Customs shall be and the same is hereby repealed.
Part II.
Taxes.
8 Grant of duties of income tax.
8. There shall be charged, collected, and paid for the year commencing on the sixth day of April one thousand eight hundred and seventy-eight, 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, 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 three farthings.
9 Provisions of Income Tax Acts to applyto duties hereby granted.
9. All such provisions contained in any Act relating to income tax as were in force on the fifth day of April one thousand eight hundred and seventy-eight shall have full force and effect with respect to the duties of income tax granted by this Act, so far as the same shall be consistent with the provisions of this Act; and for the purposes of this Act the year one thousand eight hundred and sixty-two mentioned in the forty-third section of the Act of the twenty-fifth and twenty-sixth years of Her Majesty's reign, chapter twenty-two, shall be read as and deemed to mean the year one thousand eight hundred and seventy-eight.
10 Provisions of Income Tax Acts to apply to dutiesto be granted for succeeding year.
10. In order to ensure the collection in due time of any duties of income tax which may be granted for the year commencing on the sixth day of April one thousand eight hundred and seventy-nine, 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 seventy-nine 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; and the surveyors of taxes acting in the metropolis as defined by the Valuation (Metropolis) Act, 1869, shall be the assessors for the duties to be granted and payable under Schedules (A.) and (B.) of the said Act of the sixteenth and seventeenth years of the reign of Her Majesty, chapter thirty-four, upon any property in the said metropolis, and shall also be the assessors for the duties on inhabited houses in the said metropolis; and in lieu of the poundage granted by the several Acts in that behalf to be divided between the assessors and...
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