Revenue Act 1884
| Jurisdiction | UK Non-devolved |
| Citation | 1884 c. 62 |
Revenue Act, 1884
(47 & 48 Vict.) CHAPTER 62.
An Act to amend the Law relating to the Customs and Inland Revenue and to the Audit of Public Accounts, and for other purposes connected with the Public Revenue and Expenditure.
[14th August 1884]
B E 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 theRevenue Act, 1884.
PART I.
Amendment of Law relating to the Customs.
2 Vessels with inward cargo for more than one port may convey certain goods coastwise.
(1)2. (1.) Notwithstanding any provisions in the Customs Acts to the contrary it shall be lawful, on the arrival from parts beyond the seas of any ship, having on board cargo intended to be delivered at more than one port in the United Kingdom, to permit such ship to convey goods, not entitled to any drawback or liable to any duties of customs or excise, from any port at which such ship shall partially discharge her cargo to her port or ports of destination in the United Kingdom for delivery there, upon the complete separation of such goods from the inward cargo still on board being effected to the satisfaction of the collector or other proper officer at the port. Provided that such conveyance of goods from one port to another shall not constitute the ship a coasting ship within the meaning of the Customs Acts. The lading, unlading, and conveyance of goods under this section shall be subject to such regulations as the Commissioners of Customs may from time to time prescribe, and in case any goods shall be laden, unladen, conveyed, or dealt with contrary to such regulations, the goods shall be forfeited and the master of the ship shall forfeit the sum of twenty pounds.
(2) (2.) Part of section one hundred and forty-two of the Customs Consolidation Act, 1876, that is to say, the words ‘and no goods shall be laden on board any ship to be carried coastwise until all goods brought in such ship from parts beyond the seas shall have been unladen’ is hereby repealed.
3 Master or owner to deliver manifest of goods shipped, and in case of steamships certificate of coal to be used on board.
(1)3. (1.) Upon the exportation of any goods for which no bond is required, whether as whole or part cargo, the master or owner of the ship shall, by himself or his agent, within six days after the final clearance thereof, deliver to the proper officer of customs a manifest of all the shipped goods of every kind, setting forth the marks, numbers, and descriptions of the packages, and the names of the consignors thereof, according to the bills of lading relating thereto, and shall make and subscribe a declaration that such manifest contains a true account of all the cargo of the ship.
(2) (2.) Provided that the non-delivery of a manifest as herein-before required shall not be an offence under this section if, with the specification or specifications prescribed by, and duly delivered in accordance with, section eleven of the Customs and Inland Revenue Act, 1881 , there shall be delivered also to the proper officer of customs a declaration subscribed by the master, or owner, or the agent of the master or owner, of the ship, that there is contained in such specification or specifications a true account of all the shipped goods for which no bond is required, and if upon notice in writing from the proper officer of customs that a full and complete manifest must still be delivered, the same shall be duly furnished within forty-eight hours after such notice shall have been given. A notice addressed to the master or owner and delivered at the last known place of abode or business of the owner, or his agent, shall be deemed to be a sufficient notice to the master and owner under this section.
(3) (3.) The master or owner of every steamship trading to a foreign port shall, by himself or his agent, within six days after the final clearance of the ship, deliver to the proper officer of customs a certificate of the quantity of coals or fuel shipped for use on the voyage.
(4) (4.) If any of the requirements of this section be not complied with, or if any manifest or certificate delivered shall be incomplete or incorrect, then the master and the owner of the ship and also the agent subscribing the declaration or certificate shall each be liable to forfeit the sum of five pounds for every such offence, and they or any one of them at the election of the Commissioners of Customs may be proceeded against accordingly.
(5) (5.) Section one hundred and eleven of the Customs Consolidation Act, 1876 , is hereby repealed.
4 Exemption of certain oriental plate.
4. Articles of foreign plate which in the opinion of the Commissioners of Customs may be properly described as hand-chased, inlaid, bronzed or filigree work of oriental pattern, shall, subject to the payment of the proper duties of customs, be exempted from assay in the United Kingdom.
5 Construction of Part I. of Act.
5. This part of this Act shall be construed as one with the Customs Consolidation Act, 1876, and Part One of the Revenue Act, 1883.
PART II.
Amendment of Law relating to the Inland Revenue.
6 Poor Law parishes in England to be parishes for purposes of income tax and inhabited house duties.
(1)6. (1.) The parishes or places for the time being existing for the purposes of poor law administration in England elsewhere than in the Metropolis, as defined by the Valuation (Metropolis) Act, 1869, shall, after the fifth day of April one thousand eight hundred and eighty-five, and in the said Metropolis elsewhere than in the city of London shall, after the fifth day of April one thousand eight hundred and eighty-six, be the parishes and places for which the assessments of the duties of income tax and of the duties on inhabited houses shall be made, and for which assessors and collectors shall be appointed for the purpose of assessing and collecting the said duties.
(2) (2.) In case any parish or place shall be partly in the jurisdiction of one body of general commissioners and partly in the jurisdiction of another body, or other bodies, of general commissioners, the Board of Inland Revenue shall, by order in writing, determine which of the two or several bodies of general commissioners shall have the jurisdiction, and the whole of the parish or place shall be within such jurisdiction accordingly.
(3) (3.) If the Board of Inland Revenue shall at any time be of opinion that any parish or place is so large that for the sake of convenience it ought to be divided into districts for which separate assessors and collectors should be appointed, the Board may, with the sanction of the Commissioners of Her Majesty's Treasury, certify in...
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