THE STATUTES AT LARGE. Anno Regni VICTORIÆ, Britanniarum Reginæ, T the Parliament begun and holden at Westminster, the Day Anno 1847, in the Eleventh Year of the Reign of our Sovereign Lady ‹ VICTORIA, by the Grace of God, Queen of the United King'dom of Great Britain and Ireland, Defender of the Faith: And from thence continued by several Prorogations to the First Day of February 1849; being the Second Session of the 'Fifteenth Parliament of the United Kingdom of Great Britain " and Ireland.' CA P. I. An Act to consolidate the Boards of Excise and Stamps and Taxes into One Board of Commissioners of Inland Revenue, and to make Provision for the Collection of such Revenue. [27th February 1849.] Her Letters Patent under the Great Seal of the United Kingdom of Great Britain and 'Ireland certain Persons therein named have been constituted and ' appointed, and now are, Commissioners of Excise for the Collection and Management of the whole of Her Majesty's Revenue ' of Excise arising in and throughout the whole of the said United 'Kingdom, and the Islands and Territories thereunto respectively belonging, and by the same Letters Patent the same Persons have also been constituted and appointed, and now are, Com'missioners of Stamps and Taxes: And whereas it is expedient that the several Revenues, Duties, Matters, and Things under 'the Care and Management of the said Commissioners of Excise and of the said Commissioners of Stamps and Taxes respectively 'should be and remain under the Care and Management of One 'consolidated Board of Commissioners, to be called "The Com'missioners of Inland Revenue:" Be it therefore 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, That from and after the passing of this Act the several The Boards of 12 & 13 VICT. B Persons Commissioners of Excise and One Consoli of Inland Revenue. Persons so as aforesaid appointed and now being Commissioners Commissioners of Excise and Commissioners of Stamps and Taxes respectively of Stamps and shall, without any further Commission or Authority than this Taxes to be Act, become and be One consolidated Board of Commissioners, dated Board of and be called "The Commissioners of Inland Revenue;" and Commissioners from henceforth all the several Revenues, Duties, Matters, and Things which at the Time of the passing of this Act are collected by or are under the Care and Management of the said Commissioners of Excise and of the said Commissioners of Stamps and Taxes respectively shall respectively be collected by and shall be under the Care and Management of the Commissioners of Inland Revenue constituted by this Act, or to be appointed as hereinafter directed, in the same Manner as such Revenues, Duties, Mat. ters, and Things respectively have heretofore been collected by or have been under the Care and Management of the said Commissioners of Excise and of the said Commissioners of Stamps and Taxes respectively; and all such Revenues and Duties shall be denominated and be deemed to be Inland Revenue. Her Majesty to Offices during Pleasure. Powers and of Excise and of Stamps and Taxes respec⚫ tively to be exercised by the Commissioners of Inland Revenue. II. And be it enacted, That it shall be lawful for Her Majesty, Her Heirs and Successors, whenever She or they shall signify Her or their Will and Pleasure that the several Persons by this Act constituted Commissioners of Inland Revenue shall cease to be such Commissioners, and from Time to Time afterwards, to appoint, under the Great Seal of the said United Kingdom, such Persons as She or they shall think fit to be Commissioners of Inland Revenue; and that as well the said Commissioners to be appointed by Her Majesty, Her Heirs or Successors, as aforesaid, as the said Commissioners by this Act constituted Commissioners of Inland Revenue, shall respectively be and remain Commissioners of Inland Revenue during Her Majesty's Pleasure, and no longer. III. And be it enacted, That the said Commissioners of Inland Revenue shall have, use, and exercise all such Powers and Authorities, judicial and otherwise, as are now given to or vested in or as might be used and exercised by the whole or any Number of Commissioners the said Commissioners of Excise or of the said Commissioners of Stamps and Taxes respectively under or by virtue of any Act or Acts in force at or immediately before the passing of this Act; and all such Powers and Authorities shall be and are hereby given to and vested in the Commissioners of Inland Revenue, as fully and effectually, to all Intents and Purposes, as if such Powers and Authorities, and all Clauses, Regulations, Provisions, Penalties, and Forfeitures in any Act or Acts relating thereto respectively, were severally repeated and re-enacted in this Act and made Part thereof; and all Rules, Orders, Regulations, Acts, Matters, and Things which shall be made or done by the said Commissioners of Inland Revenue, and which by any Act or Acts in force as aforesaid are or were required or authorized to be made or done, or which might be made or done by the Commissioners of Excise, or the Commissioners of Stamps and Taxes, or any Number of such Commissioners respectively, shall be and be deemed to be as good, valid, and effectual in Law, to all Intents and Purposes, as if made or done by the said Commissioners of Excise or the said Commissioners of Stamps and Taxes, or any Number 0 Number of such Commissioners respectively, under or in pursuance of any such Act or Acts as aforesaid; and all Persons shall be subject and liable to the same Pains, Penalties, and Forfeitures, for doing or omitting to do any Act, Matter, or Thing contrary to any Rules, Orders, or Regulations of the said Commissioners of Inland Revenue, as such Persons respectively would have been subject and liable to for doing or omitting to do the same Act, Matter, or Thing contrary to any Rules, Orders, or Regulations of the Commissioners of Excise or the Commissioners of Stamps and Taxes respectively under or by virtue of any Act or Acts in force as aforesaid; and all Rules, Orders, and Regulations heretofore made by the said Commissioners of Excise or the said Commissioners of Stamps and Taxes respectively, in force at the Time of the passing of this Act, and which are not altered or varied by this Act, or contrary to any of the Provisions thereof, shall respectively remain and continue in full Force and Effect until the same shall be abrogated, annulled, altered, or varied by the said Commissioners of Inland Revenue. IV. And be it enacted, That all the Powers and Authorities Powers given which by this Act are given to or vested in the Commissioners by this Act may of Inland Revenue, or which shall or may at any Time hereafter be exercised by any Three or be given to or vested in the said last-mentioned Commissioners, other prescribed shall be and the same are hereby given to and vested in, and Number of the shall and may lawfully be used, exercised, and put in force by, Commissioners any Three or more of the said Commissioners of Inland Revenue of Inland Revenue. Provided always, that where by any Act or Acts of Parliament or otherwise any Act, Matter, or Thing is expressly directed or authorized to be done by any particular or prescribed Number less than Three of the Commissioners of Excise or of the Commissioners of Stamps and Taxes, or where any Act, Matter, or Thing shall at any Time hereafter be so directed or authorized to be done by any such Number less than Three of the Commissioners of Inland Revenue, every such Act, Matter, or Thing being done by such particular or prescribed Number of the Commissioners of Inland Revenue shall be good, valid, and effectual to all Intents and Purposes whatsoever. be held. V. And be it enacted, That the Commissioners of Inland Chief Office of Revenue shall sit and keep their Chief Office at such Place as the Inland ReCommissioners of Her Majesty's Treasury shall in that Behalf venue, where to from Time to Time appoint, within the Limits described, designated, or referred to as the Limits of the Chief Office of Excise by an Act passed in the Eighth Year of the Reign of King George the Fourth, intituled An Act to consolidate and amend the Laws 7&8 G. 4. c. 53. relating to the Collection and Management of the Revenue of Excise throughout Great Britain and Ireland; and such Office of the said Commissioners of Inland Revenue shall be deemed and called "The Chief Office of Inland Revenue ;" and the said Limits shall be deemed to be the Limits of the said Chief Office of Inland Revenue for all the Ends, Intents, and Purposes for which they are described, designated, or referred to as the Limits of the Chief Office of Excise in or by the said recited Act, or any other Act or Acts now in force. VI. And whereas the Two several Offices of Receiver General Offices of Re' of Excise and Receiver General of Stamps and Taxes are now ceiver General B 2 ' vested of Excise and Receiver Ge neral of Stamps and Taxes con solidated into One Office of Receiver Ge Revenue. vested in One and the same Person, and it is expedient to consolidate such Offices into One Office:' Be it therefore enacted, That from and after the passing of this Act the said Two several Offices of Receiver General of Excise and Receiver General of Stamps and Taxes shall be and they are hereby consolidated into neral of Inland One Office of Receiver General of the said respective Revenues and Duties, and such consolidated Office shall be and the same is hereby vested in the Person in whom the said Two several Offices at the Time of the passing of this Act are vested as aforesaid; and such Person, as well as every other Person who shall at any Time hereafter be appointed to the said consolidated Office of Receiver General, shall be termed "The Receiver General of Inland Revenue," and shall hold his said Office during the Plea sure of the Commissioners of Her Majesty's Treasury for the Time being, and no longer. Offices of Accountant General of Excise and Accountant and Comptroller General of Stamps and Taxes consoli Office. VII. And whereas the Two several Offices of Accountant General of Excise and Accountant and Comptroller General of Stamps and Taxes are now vested in One and the same Person, and it is expedient to consolidate the said last-mentioned Offices ' into One Office :' Be it therefore enacted, That from and after the passing of this Act the said Two several Offices of Accountant General of Excise and Accountant and Comptroller General of dated into One Stamps and Taxes shall be and they are hereby consolidated into One Office of Accountant and Comptroller General of the said respective Revenues and Duties, and such consolidated Office shall be and the same is hereby vested in the Person in whom the said last-mentioned Two several Offices at the Time of the passing of this Act are vested as aforesaid; and such Person, as well as every other Person who shall at any Time hereafter be appointed to the said consolidated Office of Accountant and Comptroller General, shall be termed "The Accountant and Comptroller General of Inland Revenue," and shall hold his said Office during the Pleasure of the Commissioners of Her Majesty's Treasury for the Time being, and no longer. Powers and be exercised by Accountant and Comptroller General of Inland Revenue respectively. VIII. And be it enacted, That the said Receiver General of Inland Revenue shall have, use, and exercise all such Powers and Authorities as are now given to or vested in the Receiver General of Excise and the Receiver General of Stamps and Taxes respectively, under or by virtue of any Act or Acts in force at the Time of the passing of this Act, or otherwise howsoever; and the said Accountant and Comptroller General of Inland Revenue shall have, use, and exercise all such Powers and Authorities as are now given to or vested in the Accountant General of Excise and the Accountant and Comptroller General of Stamps and Taxes respectively under or by virtue of any such Act or Acts as aforesaid, or otherwise howsoever; and all such respective Powers and Authorities shall be and are hereby given to and vested in the said Receiver General of Inland Revenue and the said Accountant and Comptroller General of Inland Revenue respectively, as fully and effectually, to all Intents and Purposes, as if such Powers and Authorities, and all Clauses, Regulations, Provisions, Penalties, and Forfeitures relating thereto respectively, were severally repeated and re-enacted in this Act, and made Part thereof. IX. And Auditor of the Commis IX. And be it enacted, That it shall be lawful for the Com- Office of Compmissioners of Her Majesty's Treasury, whenever they shall think troller and fit, to abolish the Office of Comptroller and Auditor of Excise Excise created under or by virtue of an Act passed in the Fourth Year abolished, and may be of Her present Majesty's Reign, intituled An Act to alter and the Accounts of amend certain Laws relating to the Collection and Management of the Excise the Duties of Excise; and when and so soon as the said Office Revenue be shall be so abolished so much of the said recited Act as directs passed before that the Accountant General of Excise shall annually prepare and sioners for pass before the said Comptroller and Auditor of Excise Accounts auditing the of the Produce of the Revenue of Excise shall be and the same Public Acis hereby repealed; and the Accounts of the Revenues and Duties counts. of Excise commencing from and after the Abolition of the said Office shall be rendered to and passed before the Commissioners for auditing the Public Accounts, in like Manner as other Public Accounts are now rendered and passed under and by virtue of the Laws and Regulations now in force; and the said Commissioners for auditing Public Accounts shall, for the Purposes afore. said, have all the Powers and Authorities now possessed and exercised by them as Commissioners for auditing Public Accounts. sioners of Ex the Persons X. And be it enacted, That all Commissions, Deputations, and All CommisAppointments at any Time heretofore granted to any Officers of sions, &c. of or under the Commissioners of Excise or of or under the Com- Officers under missioners of Stamps and Taxes, and in force at the Time of the the Commispassing of this Act, shall respectively remain and continue in cise and the full Force and Effect until the same shall be revoked or recalled Commissioners by lawful Authority; and the Persons holding such Commissions, of Stamps and Deputations, and Appointments shall have full Power and Autho- Taxes to remain rity to execute the Duties of their respective Offices and Appoint- in force, and ments, and to enforce all Laws, Regulations, Penalties, and holding the Forfeitures relating to the Revenues and Duties for which they same to be have respectively been appointed, as fully and effectually, to all Officers of InIntents and Purposes, as they might or could do before or at the land Revenue. Time of the passing of this Act; and all Officers who at the Time of the passing of this Act hold their respective Offices during the Will and Pleasure of the Commissioners of Excise or of the Commissioners of Stamps and Taxes shall hereafter hold such Offices subject to the Will and Pleasure of the Commissioners of Inland Revenue, and all such Officers shall be deemed to be Officers of Inland Revenue, and be under the Control and Authority of the said Commissioners of Inland Revenue. to the Duties XI. And be it enacted, That all Bonds and Securities to Her Bonds and SeMajesty, or to the Commissioners of Excise, or the Commis- curities to resioners of Stamps and Taxes, or to any Officer or Person in their main in force, respective Employ, which have been heretofore given or entered and to extend into by any Persons whatsoever, either as Principals or Sureties, under the Care for securing the due accounting for or the Payment of any Duties of the Commisor other Monies under the Care or Management of the Com- sioners of Inland missioners of Excise or of the Commissioners of Stamps and Taxes, Revenue. or for the good Conduct of any Officer, Clerk, or other Person, or for any other Purpose whatever relating to the said Duties or Monies or any of them respectively, shall remain and continue in full Force and Effect until the Conditions of such Bonds or Securities, or the Purposes for which the same were given or B 3 entered |