Revenue Act 1869
Revenue Act, 1869
(32 & 33 Vict.) CHAP. 14.
An Act to grant certain Duties of Customs and Inland Revenue, and to repeal and alter other Duties of Customs and Inland Revenue.
[24th June 1869]
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:
Part I.
As to Customs.
1 Grants of duties of customs in schedule \(A.)
1. There shall be charged, collected, and paid for the use of Her Majesty, her heirs and successors, the duties of customs specified in schedule (A.) to this Act; and all the provisions contained in any Act relating to customs duties, and in force at the time of the passing of this Act, shall have as full force and effect with respect to the said duties of customs granted by this Act, so far as the same are applicable, as if the same had been herein expressly enacted with reference to the said duties so granted.
2 Eau de Cologne charged per gallon instead of per flask.
2. The duty of customs upon all Cologne water on the importation thereof into Great Britain and Ireland shall be charged at the rate of fourteen shillings per gallon, whether imported in flasks or otherwise.
3 Extracts of malt admissible in transit, &c.
3. From and after the passing of this Act it shall be lawful to import into Great Britain and Ireland extracts and essences of malt, or other concentrations thereof, in transit, or to be warehoused for exportation only.
4 Repeal of duties on corn, &c.
4. The duties of customs chargeable upon the articles next herein-after mentioned imported into Great Britain and Ireland shall cease and determine on and after the first day of June one thousand eight hundred and sixty-nine; viz.,
Corn, grain, meal, and flour, and articles of the like character, viz.,
Wheat.
Barley.
Oats.
Rye.
Pease.
Beans
Maize or Indian corn.
Buck wheat.
Bear or bigg.
Wheat meal and flour.
Barley meal.
Oat meal and groats.
Rye meal and flour.
Pea meal.
Bean meal.
Maize or Indian corn meal.
Buckwheat meal.
Meal not otherwise enumerated or described.
Arrowroot.
Barley, pearled.
Biscuit and bread.
Cassava powder.
Maccaroni.
Mandioca flour.
Manna croup.
Potato flour.
Powder, viz., hair.
Powder, perfumed.
Powder not otherwise enumerated or described, that will serve the same purpose as starch.
Rice dust and meal.
Sago.
Semolina.
Starch.
Starch, gum of, torrified or calcined.
Tapioca.
Vermicelli.
Part II.
As to Income Tax, Land Tax, and Inhabited House Duty.
5 Grant of duties of income tax specified in schedule \(B.)
5. There shall be charged, collected, and paid, for the use of Her Majesty, her heirs and successors, the duties of income tax specified in schedule (B.) to this Act; and all the provisions contained in any Act relating to the duties of income tax, and in force on the fifth day of April one thousand eight hundred and sixty-nine, and not repealed by this Act, shall have as full force and effect with respect to the said duties of income tax granted by this Act, so far as the same shall be consistent with the provisions of this Act, as if the same had been herein expressly enacted with reference to the said duties so granted; 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 passed in the twenty-fifth year of Her Majesty's reign, chapter twenty-two, shall be read as and deemed to mean the year one thousand eight hundred and sixty-nine.
6 The sums assessed to the income tax under schedules \(A.) and \(B.) of 16 & 17 Vict. c. 34. for the year 1868 to be taken as the annual value for assessment under this Act.
6. The sum charged as the annual value or amount of any property, profits, or gains in the several and respective assessments of income tax made in pursuance of the Act passed in the thirtieth year of Her Majesty's reign, chapter twenty-three, under schedules (A.) and (B.) respectively of the Act passed in the sixteenth and seventeenth years of Her Majesty's reign, chapter thirty-four, for the year ended on the fifth day of April one thousand eight hundred and sixty-nine, shall (except in cases for which other provision is made by the Acts relating to income tax) be taken as the annual value or amount of such property, profits, or gains respectively for the year commencing on the sixth day of April one thousand eight hundred and sixty-nine; and the duties of income tax granted by this Act and chargeable, under the said schedules respectively, shall be computed, assessed, and charged according to such annual value or amount; and the commissioners executing the income tax Acts shall, for each place within their several and respective districts, cause duplicates of the assessments of the said duties, so computed, assessed, and charged under the said schedules (A.) and (B.) for the said last-mentioned year, to be made out and delivered, together with the warrants for collecting the same; and in England the said commissioners shall appoint such persons, being inhabitants of the place to which the duplicate shall relate, as they the said commissioners shall think fit to be collectors of the duties thereby charged, in like manner as if such persons had been presented to them by assessors under the Acts now in force: provided always, that the said assessment shall be subject to be increased in like manner as the assessments made for the year ended on the fifth day of April one thousand eight hundred and sixty-nine, and subject also to be abated or discharged at the end of the year commencing on the sixth day of April one thousand eight hundred and sixty-nine, for any cause allowed by the said Acts; provided, that whenever it shall appear that any property, profits, or gains chargeable under the said schedules (A.) and (B.) respectively have not been charged by the assessments made for the year ended on the fifth day of April one thousand eight hundred and sixty-nine, such property, profits, and gains shall be assessed to the duties of income tax granted by this Act under the provisions of the mid several Acts applicable thereto.
7 Assessors not to be appointed for duties under schedules \(A.) and \(B.)
7. No assessors shall be appointed for the duties payable under the said schedules (A.) and (B.), but the inspectors or surveyors of taxes shall act as assessors in respect of such duties whenever it shall be necessary; and in lien of the poundage granted by the one hundred and eighty-third section of the Act of the fifth and sixth years of Her Majesty, chapter thirty-five, to be divided between the assessors and collectors in regard to the duties which shall be collected under the said schedules (A.) and (B.), there shall be paid a poundage of three halfpence to the collectors of the said duties.
8 Repeal of provisions requiring land tax, inhabited house duty, and certain duties of income tax to be paid quarterly.
8. The provisions made by any of the several Acts relating to the land tax or the duties on inhabited houses for the collection and payment of the land tax or the said duties in quarterly payments or instalments are hereby repealed; and the provisions made by any Act relating to the duties of income tax for the collection and payment in quarterly instalments of the said last-mentioned duties, except such as are payable by way of deduction, or are assessable in respect of railways, are also hereby repealed: And the land tax assessed in England for the year from the twenty-fifth day of March one thousand eight hundred and sixty-mine and ending on the twenty-fifth day of March one thousand eight hundred and seventy, and the duties on inhabited houses assessed in England for the year commencing on the sixth day of April one thousand eight hundred and sixty-nine and ending on the fifth day of April one thousand eight hundred and seventy, and the duties of income tax, except such as are payable by way of deduction or are assessable as aforesaid, assessed in England or Ireland for the year commencing and ending as last mentioned, shall be payable on or before the first day of January one thousand eight hundred and seventy; and the land tax, and the duties on inhabited houses, and the duties of income tax (except as aforesaid), in every assessment in England for every year subsequent to the twenty-fifth day of March one thousand eight hundred and seventy, or the fifth day of April one thousand eight hundred and seventy, as the case may be, and the said duties of income tax (except as aforesaid) in assessment in Ireland for every year subsequent to the fifth day of April one thousand eight hundred and seventy, shall be payable on or before the first day of January in each year.
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