Revenue Act 1867

1 Alteration of Excise Duties on Licences to deal in Gold and Silver Plate.

1. In lieu of the Duties now payable inGreat Britain on Licences to Persons trading in, vending, or selling Gold or Silver Plate, and in Ireland on Licences to Persons to sell or make Gold or Silver Plate, there shall from and after the Fifth Day of July One thousand eight hundred and sixty-seven be charged and paid the following Excise Duties on Licences to deal in Plate to be taken out yearly in the United Kingdom by the Persons hereinafter mentioned; (that is to say,)

By every Person who shall trade in or sell any Article composed wholly or in part of Gold or Silver, in respect of every House, Shop, or other Place in which his Trade or Business shall be carried on—

Where the Gold shall be above Two Pennyweights and under Two Ounces in Weight, or the Silver above Five Pennyweights and under Thirty Ounces in Weight, the Sum of Two Pounds Six Shilling;

Where the Gold shall be of the Weight of Two Ounces or upwards, or the Silver of the Weight of Thirty Ounces or upwards, the Sum of Five Pounds Fifteen Shillings:

By every Person duly licensed as a Hawker, Pedlar, or Petty Chapman who shall sell in the ordinary Course of his trading as a Hawker, Pedlar, or Petty Chapman any Article composed wholly or in part of Gold or Silver, the same Duties as above mentioned according to the Weight of the Gold or Silver:

By every Pawnbroker who shall trade in or sell any Article composed wholly or in part of Gold or Silver, or who shall take in Pawn, or deliver out of Pawn, any such Article in respect of every House, Shop, or other Place in which his Trade or Business shall be carried on, the Sum of Five Pounds Fifteen Shillings:

By every Refiner of Gold or Silver in respect of every House, Shop, or other Place as aforesaid, the Sum of Five Pounds Fifteen Shillings.

2 Provisions of former Acts to apply to the Duties on Plate Licences.

2. The Duties granted by this Act on Licences to deal in Plate and the said Licences shall be Excise Duties and Licences, and shall be under the Management of the Commissioners of Inland Revenue, and all the Powers, Provisions, Clauses, Regulations, and Directions contained in or imposed by any Act relating to Excise Duties or Licences, or to Penalties under Excise Acts, and now or hereafter in force, shall respectively be of full Force and Effect with respect to the Duties by this Act granted, and the Licences relating thereto, and to the Penalties hereby imposed, so far as the same are applicable and shall be observed, applied, and enforced for and in the collecting, securing, and recovering of the said last-mentioned Duties and Penalties hereby granted and imposed respectively, and the granting and Management of the said Licences, and otherwise in relation to the said Duties, Penalties, and Licences, so far as the same shall be consistent with and not superseded by the express Provisions of this Act, as fully and effectually as if the same had been herein repeated and specially enacted with reference to the said last-mentioned Duties, Penalties, and Licences respectively.

3 Penalty for dealing in Plate without Licence, 50l.

3. Every Person who shall do any Act, or carry on any Trade or Business for which a Licence to deal in Plate is required by this Act, without having in force a proper Licence authorizing him so to do, shall for every Offence forfeit the Sum of Fifty Pounds; and in any Proceeding for the Recovery of such Penalty it shall be sufficient to allege that the Defendant did deal in Plate without a proper Licence in that Behalf, and it shall not be necessary further or otherwise to describe the Offence.

4 Plate Licence not necessary for the Sale of Lace, Wire, &c.

4. No Licence to deal in Plate shall be necessary to enable any Person to trade in, or sell, or to take in Pawn, or deliver out of Pawn, Gold or Silver Lace, or Gold or Silver Wire, Thread, or Fringe.

5 Goods sold for Gold or Silver to be deemed to be so.

5. All Articles sold or offered for Sale, or taken in Pawn or delivered out of Pawn, and alleged to be composed wholly or in part of Gold or Silver, shall, for the Purposes of this Act, be deemed and taken to be composed of Gold and Silver respectively as alleged; and if upon the Hearing of any Information for any Offence against this Act any Question shall arise touching the Quantity of Gold or Silver contained in any Article the Proof of such Quantity shall lie upon the Defendant.

6 Plate Licences to expire on 5th July in each Year.

6. Every Licence to deal in Plate taken out under this Act shall be dated the Day on which the same shall be granted, and shall expire on the Fifth Day ofJuly next after the granting of the same: Provided that every Person who at the Time of the passing of this Act shall be the Holder of a Licence to sell or make Gold or Silver Plate in Ireland , expiring on the Fifth Day of January in the Year One thousand eight hundred and sixty-eight, shall, if he shall take out a Licence to deal in Plate under this Act it any Time before the First Day of February in the same Year, be entitled to have the same upon Payment of One Half the Duty chargeable upon such Licence under this Act.

7 Repeal of Enactments specified in Schedule A.

7. The several Sections and Parts of Sections of the Acts specified in the Schedule A. to this Act annexed shall be repealed, save as to any Duties due or in arrear, and as to any Penalties incurred on or before the passing of this Act.

8 Repealing so much of Acts as require Entries to be made by Coffee, Tea, and Tobacco Dealers.

8. So much of any Act as requires a Seller of or Dealer in Coffee, Tea, Cocoa Nuts, or Chocolate to make Entry of any Premises for the keeping or selling the same is hereby repealed, and so much of any Act as requires a Dealer in and Retailer of Tobacco or Snuff to make Entry of any Premises for storing, keeping, or selling of Tobacco or Snuff is also hereby repealed: Provided that where a Manufacturer of Tobacco or Snuff shall be a Dealer therein or Retailer thereof in any Premises adjoining his Manufactory such Premises shall be entered together with the Manufactory.

9 Section 25 of 6 G. 4. c. 81. to continue in force with respect to Tea and Tobacco Dealers.

9. Notwithstanding the Enactment contained in the preceding Section, the Provisions of Section Twenty-five of the Act of the Sixth ofGeorge the Fourth, Chapter Eighty-one, Shall continue in force, and be deemed to apply to every Person who shall have taken out a Licence to trade in or sell Coffee, Tea, Cocoa Nuts, or Chocolate, or a Licence to deal in or sell Tobacco or Snuff; and in the Construction of the said Section Twenty-five, in relation to such Person, the Expression ‘entered Premises’ shall be deemed to mean the Premises wherein his Trade or Business is exercised or carried on.

10 Power to Officers of Excise to examine Coffee, Tea, Tobacco, &c. in possession of Dealers.

10. It shall be lawful for any Officer of Excise at any Time (but if between the Hours of Eleven at Night and Five in the Morning, then in the Presence of a Constable or other lawful Peace Officer,) to enter into the Premises of every Person who shall sell or deal in or who shall have taken out a Licence to sell or deal in...