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E. Railway Restaurant Car Licences.

Licence to be taken out annually in respect of a railway restaurant car by the Railway Company or other person owning the car—

Duty of 11.

Provisions applicable to Railway Restaurant Car Licences.

1. A licence for a railway restaurant car may be granted without the production of a justice's licence or certificate.

2. A railway restaurant car licence granted in respect of a car in which passengers can be supplied with meals authorizes the sale by retail to passengers on the car of any intoxicating liquor for consumption on the car.

F. Occasional Licences.

Occasional licences granted under section 13 of "The Revenue Act, 1862" (25 & 26 Vict., c. 22), section 20 of "The Revenue Act, 1863" (26 & 27 Vict., c. 33), and section 5 of "The Revenue Act, 1864” (27 & 28 Vict., c. 18).

Duties:

(a.) Sale of any intoxicating liquor-per day, 10s. (b.) Sale of beer or wine only-per day, 5s.

Provisions applicable to Occasional Licences.

An occasional licence may be granted under section 5 of "The Revenue Act, 1864," for the sale of beer only in Scotland and Ireland as well as in England, and for the sale of wine only in Scotland as well as in England and Ireland; and any provisions relating to occasional licences shall apply accordingly.

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THIRD SCHEDULE.

SPIRITS.*

PART I.-Additional Customs Duties on Spirits.

For every gallon computed at proof of spirits of any description (except perfumed spirits), including naphtha or methylic alcohol purified so as to be potable, and mixtures and preparations containing spirits..

For every gallon of perfumed spirits

For every gallon of liqueurs, cordials, mixtures, and other preparations entered in such a manner as to indicate that the strength is not to be tested

PART II.t-Customs Duties on Special Articles.

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Upon tobacco unmanufactured, viz. :—

Containing 10 lbs. or more of moisture in every

100 lbs. weight whereof—

Unstripped..

Stripped

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Containing less than 10 lbs. of moisture in every

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Cavendish or Negrohead

Cavendish or Negrohead manufactured in bond

Other manufactured tobacco

Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof

..

Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof

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*Section 81.

+ Section 81.

+ Section 83.

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PART II.-Excise Duties.

Upon tobacco unmanufactured, viz. :-
:-

Tobacco containing 10 lbs. or more of moisture in
every 100 lbs. weight thereof

Tobacco containing less than 10 lbs. of moisture in

every 100 lbs. weight thereof

Upon tobacco manufactured, viz. :—

Cavendish or Negrohead manufactured in bond

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PART III.-Rates of Drawback.

Cigars
Cigarettes

Cut, roll, cake, or other manufactured tobacco..
Snuff (not being offal snuff)

Stalks, shorts, or other refuse of tobacco (including
offal snuff)

FIFTH SCHedule.*

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PART I.-Rebate of Motor Spirit Duty.

Motor spirit used for the purpose of supplying motive power(1.) To a motor car which is constructed or adapted for use, and is used, solely for the conveyance of any goods or burden in the course of trade or husbandry, and whereon the Christian name and surname and place of abode or place of business of the person, or the name or style and principal or only place of business of the company or firm keeping the same, shall be legibly and visibly painted in letters of not less than 1 incl in length.

(2.) To a motor cab, motor omnibus, or other vehicle being a hackney carriage within the meaning of section 4 of "The Customs and Inland Revenue Act, 1888," while it is standing or plying for hire.

(3.) To a motor car which is constructed or adapted for use or is used partly for the conveyance of any goods or burden in the course o trade or husbandry, and partly as a motor cab, motor omnibus, o other vehicle being a hackney carriage within the meaning o section 4 of "The Customs and Inland Revenue Act, 1888,' standing or plying for hire.

(4.) To a motor car kept by a duly qualified medical practitioner, whil it is being used by him for the purposes of his profession.

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12 Chas. II, c. 34 An Act for prohibit- The whole Act, as from the

1: Chas. II, c. 7

22 Geo. III, c. 73

Geo. III, e. 52

ing the Planting,

Setting, or Sowing of Tobacco in England and Ireland.

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1st day of January, 1910.

The whole Act, as from the 1st day of January, 1910.

The whole Act, as from the 1st day of January, 1910. In section 14, so far as it applies to objects which appear to the Treasury to be of national, scientific, historic, or artistic interest, the words from "and given to" to "persons in succession"; the word "so," where it secondly occurs; the words from "not having any power" to "property yielding an income"; the words from "or shall come" to "having an absolute interest therein"; the word "same," where it fifthly occurs; the words from "as if the same had been " to " or dispose thereof "; and the words from " or who shall have" to "f an absolute interest therein."

* Section 96.

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Extent of Repeal.

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In section 15, so far as it applic to objects which appear to th Treasury to be of nationa scientific, historic, or artisti interest, the words from "an given to" to persons in su cession"; the word "so," wher it secondly occurs; the word from "not having any power" "property yielding an income' the words from "or shall come to "having an absolute intere therein "; the word same where it fifthly occurs; th words from " as if the same ha been to "or dispose thereof and the words from or wh shall have" to an absolu interest therein."

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"Eve

10l. Os. Od."; from retailer of spirits (except ' "131. 13s. Od."; and fro 'Wine to "107. Os. Od. section 16, down to as la aforesaid (except as aforesai shall expire and"; section from Every distiller" "500"; from "Every pers not being a brewer of beer" "and sell coffee, tea, cocoa nu chocolate or pepper ; t words "Every dealer in forei wine so offending respectivel and the word " respectivel where it next occurs; and fr "Every person who shall sel to "metheglin." The whole Act.

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Section 2, from "and any a every" where those words f occur to "notwithstanding a that," and sections 7, 8, and The whole Act, as from 1st day of January, 1910. Section 10.

4 & 5 Will. IV, The Beerhouse Act, Sections 13, 17, 19, and 20. c. 85.

1834.

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