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2,500l. for approaches to Westminster Bridge.

1,2311. for Wetsminster Bridge. 15,000l. for new Foreign office.

1,250 for temporary accommodation for department for Foreign Affairs.

10,000l. for Industrial Museum, Edinburgh. 9037. for King's and Marischal Colleges, Aberdeen University.

10,000l. for Probate Court and Registries. 1,705. for National Gallery, Trafalgarsquare.

2,5001. for National Gallery, &c., Dublin. 101,221. for New Packet Harbour and Harbour of Refuge at Holyhead, &c.

96,3421. for erecting, &c., public buildings, Ireland.

5,000l. for New Record Buildings, four courts, Dublin.

11,9941. for erecting, &c., lighthouses abroad.

20,000l. for contributions in aid of poor relief assessments.

150,000l. for Harbours of Refuge.

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12,0904. for imprest expenses, &c., of copyhold, inclosure, and tithe commission.

47,5781. for salaries, &c., of general register office, London, Dublin, and Edinburgh.

14,6697. for salaries, &c., national debt office.

4,120/. for salaries, &c., Public Works Loan Commissioners, &c.

6,9587. for lunacy commissioners, England, and salaries, &c., lunacy board, Scotland. 1,223. for general superintendent of county roads in South Wales.

2,2941. for registrars of friendly societies, England, Scotland, and Ireland.

17,7431. for charity commission.

6,9551. for salaries, &c., of office, under the Local Government Act, and inspection of burial grounds.

3,2321. for collecting agricultural and emigration statistics, Ireland.

2,2681. for salaries in land revenue records and inrolments, London, &c.

3,0441. for quarantine expenses.

32,000l. for foreign and other secret services. 342,6497. for stationery, &c., for public departments.

115,580l. for postage of letters on the public service.

CIVIL SERVICES-Class 3.

30,510l. for law charges and office of solicitor to the Treasury, &c.

167,6781. for prosecutions at assizes and quarter sessions, &c.

228,475/. for police in counties and boroughs in England and Wales, and police in Scotland. 3,0981. for Crown office, Queen's Bench. 11,540l. for department of registrar of the Admiralty, and Admiralty Court, Dublin. 5,501. for Insolvent Debtors' Court. 78,3301. for Court of Probate, &c. 11,076/. for Court of Justiciary, Scotland. 5,000l. for criminal prosecutions by Lord Advocate.

1,6201. for the legal branch of the exchequer in Scotland.

38,2311. for criminal prosecutions, &c., in Scotland.

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23,4751. for procurators fiscal in Scotland. 14,3301. for sheriff clerks, Scotland. 2,300l. for expenses in matters of tithes, &c. 15,941. for general register house, Edinburgh.

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420l. for revising barristers, Ireland. 50,6004. for salaries of police justices, metropolitan police, &c., Dublin.

777,3681. for constabulary force, Ireland. 2,717, for four courts Marshalsea, Dublin. 1,3051. for department of commissary clerk, Edinburgh,

1,4901. for department of accountant in bankruptcy, Scotland.

61,1341. for criminal prosecutions, &c., Ireland.

5,5361. for Court of Chancery, Ireland. 19,0527. for Courts of Queen's Bench, Common Pleas, &c., Ireland.

6,8931. for salaries, &c., of Court of Bankruptcy, &c., Ireland.

10,330l. for Court of Probate, &c., Ireland. 11,4721. for Landed Estates Court, Ireland. 1,150l. for Consolidated Office of Writs, Dublin.

5,9321. for registrars to judges, &c., Ireland. 2,000l. for compensations to Seneschals of Manor Courts, Ireland.

2,3141. for office for registration of judgments, Ireland.

17,410. for general superintendence of prisons, &c.

350,000l. for Government prisons and convict establishments at home.

227,604/. for maintenance of prisoners and removal of convicts.

30,510l. for transportation of convicts. 142,6831. for convict establishments in the Colonies.

CIVIL SERVICES-Class 4. 842,119/. for public. education, Great Britain.

116,695. for department of science and art, &c.

290,9041. for public education, Ireland. 7951. for secretary, &c., of Commissioners of Education, Ireland.

5,4731. for University of London.
20,1617. for Scottish Universities.
23121. for Queen's University, Ireland.
4,800l. for Queen's Colleges, Ireland.

5001. for Royal Irish Academy.

2,750l. for expenses, purchase of pictures of the National Gallery, Ireland.

2,500l. for theological professors, retired allowances, &c., Belfast.

99,0121. for salaries, &c., at British Museum, including buildings, &c. :

11,9531. for expenses, purchase of pictures, &c., of the National Gallery.

1,000l. for gallery of portraits of eminent persons.

7,6401. for magnetic observations abroad, &c. 5001, for Royal Geographical Society. 1,000l. for experiments by Royal Society.

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2451. for Board of Superintendence of Hospitals, Dublin.

9,0341. for charitable allowances charged on Concordatum Fund in Ireland, &c.

CIVIL SERVICES-Class 6.

184,7067. for superannuation allowances and compensations, public service.

8121. for Toulonese and Corsican emigrants, &c.

3251. for the Refuge for the Destitute. 3,0621. for Polish refugees, &c.

58,7001. for pensions to masters and seamen, merchant service, and their widows and children.

20,400l. for distressed British seamen abroad.

3,7261. for miscellaneous allowances formerly defrayed from civil list, &c.

2,539/. for allowances to treasurers of public infirmaries, Ireland.

39,7471. for dissenting ministers, Ireland.

CIVIL SERVICES-Class 7.

3,7501. for Ecclesiastical Commissioners, England.

15,7881. for sundry temporary commissions.

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GREAT BRITAIN AND IRELAND.

CUSTOMS' AND INLAND REVENUE BILL.

CAP. XXII.-An Act to continue certain duties of Customs and Inland Revenue for the Service of her Majesty, and to grant, alter, and repeal certain other duties. (3rd June, 1862.)

Certain duties were granted as specified in the schedule to which the provisions of former Acts shall apply. Licences to brewers to expire on 10th October in every year. Brewer of beer for sale, before obtaining licence, to make declaration under provisions of 5 and 6 W. IV. c. 62, of the quantity of malt and sugar brewed during the previous year. When the licence of brewer of beer for sale exceeds 10l. it may be paid in moieties. On the death of a brewer, or on the business being discontinued before the expiration of licence, a proportionate part of the duty may be returned. When the quantity of beer brewed in any year shall be less than the quantity for which the licence was granted, the difference shall be repaid to the brewer; if the quantity be greater he shall be surcharged. Surcharge upon a brewer's first licence to become payable immediately upon death or bankruptcy of the brewer. Brewers of black beer to continue to pay the duties imposed by 6 G. IV. c. 81. Brewers of beer for sale omitting to take out licence to be liable to the duty. Persons brewing beer for other persons to be deemed brewers for sale. Repeal of provisions permitting sale of beer at fairs, &c., without licence. Occasional licence may be granted to victuallers to sell beer, spirits, &c., at such time and place as the commissioners of Inland Revenue shall approve. The charging of Excise duty on sugar used in brewing was deferred until 1st July, 1863. Licences granted under 23 Vict. c. 27, and 23 and 24 Vict. c. 107, may be transferred as other Excise licences in case of the removal of the licensed person. Excise duties and drawbacks on hops cured after the passing of this Act were repealed. Repeal of Customs' duty on hops on 16th September, 1862. Drawbacks on exportation of hops cured before the passing of this Act to cease on 16th

September, 1862. Repeal of Excise penalties imposed upon the use of substitutes for hops. British hops reimported chargeable with duty for six months after 16th September, 1862. Repeal of prohibition on extract of hops. Allowance of 78. per cwt. on British hops in stock on 15th September, 1862. 9 G. 4, c. 18, granting duties on cards and dice repealed; the duty to be denoted on the wrapper. Cards to be sold in separate packs enclosed in wrappers. Licences to sell cards to be granted. Selling cards without licence liable to a penalty of 20l. Hawkers of cards may be apprehended. Selling cards without stamped wrappers prohibited, and the unstamped cards to be forfeited. Name of maker, &c., to be printed on the wrapper. The seller of cards to cancel the stamp on the wrapper. For any frauds relating to wrappers, &c., a penalty was imposed of 207. Unstamped cards may be exported. Penalty for making unstamped bonds. For probate duty bond debts to be assets as if they were simple contract debts. Licences to hawkers with one horse reduced. All licences to hawkers may be halfyearly. Persons intrusted with the payment of dividends, &c., since 5th April, 1862, and before the passing of this Act, to make returns thereof. Dividends, &c., due since 5th April, 1862, to be assessed by special commissioners. Assessors not to be appointed for duties under schedules (A) and (B). Power to appoint more than two collectors of income-tax and assessed taxes for each parish.

SCHEDULES.

RATES AND DUTIES OF CUSTOMS.

The duties of Customs now charged on the articles next mentioned shall continue to be levied and charged on and after the 1st of July, 1862, until the 1st of July, 1863, on importation into Great Britain and Ireland; that is to say,

Tea (without any allowance for draft) the lb., 1s. 5d. Sugar, and articles composed thereof, or sweetened therewith, viz.:-Candy (brown or white), refined sugar, or sugar rendered by any process equal in quality thereto, the cwt., 188. 4d; white clayed sugar, or sugar rendered by any process equal in quality to white clayed, not being refined or equal in quality to refined, the cwt., 168.; yellow Muscovado and brown clayed sugar, or sugar rendered by any process equal in quality to yellow Muscovado or brown clayed, and not equal to white clayed, the cwt., 13s. 10d.; brown Muscovado or any other sugar, not being equal in quality to yellow Muscovado or brown clayed sugar, the cwt., 12s. 8d.; Cane juice, the cwt. 10s. 4d.; Molasses, the cwt., 58. Paste of almonds, dried cherries, dry comfits, confectionery, preserved ginger, marmalade, plums (preserved in sugar), succades (including all fruits and vegetables preserved in sugar not otherwise enumerated), each the lb., 2d.

In lieu of the duties of Customs now charged on the articles undermentioned the following duties of customs shall be charged thereon, on importation into Great Britain and Ireland, on and after the 4th of April, 1862.

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And for every degree of strength beyond the highest above specified an additional duty of 3d. per gallon.

No more than 10 per cent. of proof spirit shall be used in the fortifying of any wine in bond; nor shall any wine be fortified in bond to a greater degree of strength than 40 per cent. of such proof spirit.

In lieu of the duties of Customs now charged on the articles undermentioned, the following duties of Customs shall be charged thereon on importation into Great Britain and Ireland, from and after the 1st of September, 1862, viz.:-cards, viz.-playing cards, the dozen packs, 38. 9d.

DUTIES AND DRAWBACKS OF EXCISE.

Duties on licences to brewers of beer for sale, to be taken out on and after the 11th of October, 1862.

Upon every licence to be taken out yearly by any brewer of beer for sale:-If the quantity of beer brewed by such brewer within the year ending the 10th of October next preceding the taking out of such licence shall not exceed twenty barrels, the duty of 12s. 6d.; and if the same shall exceed twenty barrels and not exceed fifty barrels, the duty of 1. 7s. 6d.; and if the same shall exceed fifty barrels, 21.; and if the same shall exceed one hundred barrels and shall not exceed one thousand barrels, then for every fifty barrels, and for any fractional part or number of an entire quantity of fifty barrels, over and above the first one hundred barrels, the additional duty of 15s.; and if the same shall exceed one thousand barrels, and shall not exceed fifty thousand barrels, then in addition to the duty chargeable in respect of one thousand barrels there shall be charged for every fifty barrels, and for any fractional part or number of an entire quantity of fifty barrels, over and above one thousand barrels, the further duty of 148.; and if the same shall exceed fifty thousand barrels, then in addition to the duty chargeable in respect of fifty thousand barrels, there shall be charged for every fifty barrels, and for any fractional part or number of an entire quantity of fifty barrels over and above fifty thousand barrels, the further duty of 12s. 6d.; and for and upon every licence to be taken out by any person who shall first become a brewer of beer for sale, the duty of 12s. 6d. And there shall be charged upon and payable by the said last-mentioned person in respect of such licence such further additional sum as, with the said duty of 12s. 6d., shall amount to the duty chargeable on a licence in respect of the like number of barrels of beer brewed by him during the existence of the licence granted to him; and the said additional charge shall be paid within ten days next after the expiration of the said licence. The duties aforesaid to be in lieu of the duties now chargeable on licences to be taken out by brewers of beer for sale. On a victualler's occasional licence; that is to say,-For and upon every occasional licence to be granted to any person who shall be duly authorized to keep a common inn, alehouse, or victualling house, and licensed to sell therein beer, spirits, wine, or tobacco, to sell the like articles for which he shall be so licensed at any such other place, and for and during such space or period of time not exceeding three days as shall be specified in such occasional licence, the sum of 58.

Drawback on beer exported; that is to say,-For and in respect of every barrel of thirtysix gallons, and so in proportion for any greater quantity of beer brewed or made by any entered or licensed brewer of beer for sale in the United Kingdom, which, on or after the 11th of October, 1862, shall be exported to foreign parts as merchandise, the sum of 3d., in addition to any draw back now payable by law on beer exported.

STAMP DUTIES.

Every pack of playing cards, the duty of 3d.; every licence to be taken out for selling the same in the United Kingdom,-if he be a maker of playing cards, the duty of 17.; if he be not a maker of playing cards, the duty of 2s. 6d.

Upon and in respect of any bond, debenture, or other security for money, by whatever name it shall be called, made in the United Kingdom or elsewhere, by or on behalf of any foreign or colonial government, state, or company, and bearing date or signed after the passing of this Act (not being a bill of exchange or promissory note chargeable as such with stamp duty, nor being an instrument already chargeable with the same duty as a bond, or for which a composition in lieu thereof is payable) which shall be issued, delivered, assigned, transferred, or negotiated within the United Kingdom.

Provided that this shall not extend to charge with stamp duty any instrument bonâ fide made and issued at any place out of the United Kingdom as a security for the repayment of money raised or procured on loan in foreign parts, and not lent or advanced by any person resident in the United Kingdom, and the interest whereon shall not be paid within the United Kingdom.

RATES AND DUTIES OF INCOME TAX.

For one year commencing on the 6th of April, 1862, for and in respect of all property, profits, and gains mentioned or described as chargeable in the Act passed in the 16th and 17th years of her Majesty's reign, chap. 34, for granting to her Majesty duties on profits arising from property, professions, trades, and offices, the following rates and duties; that is to say, For every 20s. of the annual value or amount of all such property, profits, and gains (except those chargeable under Schedule (B.) of the said Act), the rate or duty of 9d.; and for and in respect of the occupation of lands, tenements, hereditaments, and heritages chargeable under Schedule (B.) of the said Act, for every 20s. of the annual value thereof,-in England, the rate or duty of 44d.; and in Scotland and Ireland respectively, the rate or duty of 3d. Subject to the provision contained in the said Act, 16th and 17th Victoria, chap. 34, sect. 28, for the relief of persons whose incomes are under 150l. a year respectively, from so much of the said duties as shall exceed the rate of 6d. for every 20s. of their respective profits and gains, computed as in the said enactment is mentioned, and subject also to the provision therein contained for the exemption of persons whose incomes from every source shall be less than 100l. a year respectively.

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