ELECTIONS DURING THE RECESS. [26 Victoriæ, cap. 20.-June 8, 1863.] An Act to further limit and define the Time for proceeding to Election during the Recess, The previous Acts, by which the Speaker of the House of Commons was empowered to issue his warrant in certain cases for the election of members during the recess after fourteen days' notice had been given in the Gazette, are to be construed in future as if six, and not fourteen, days had been originally in the said Acts. CUSTOMS AND INLAND REVENUE. [26 Victoria, cap. 22.-June 8, 1863.] An Act to grant certain Duties of Customs and Inland Revenue. By the first two clauses of the Act the dues and taxes are imposed as detailed in the schedules. By § 3 persons whose income is under 1007. per annum are exempted; and those whose income is under 2007. per annum are allowed an abatement of 601. from their assessed income, paying the common rate on the remainder. By § 4 the penny duty on entries of packages, goods in bulk, and on animals is repealed, as also the stamp on Customs Bills of Lading. The customs duties on the following articles are to be, from July 1, 1863, until August 1, 1864— : Paste of almonds, dried cherries, dry comfits, £. s. d. . per cwt. 0 16 0 Yellow muscovado and brown clayed sugar, or per cwt. 0 13 10 Brown muscovado or any other sugar, not being clayed sugar. Cane juice Molasses 0 12 8 0 5 Drawbacks are allowed, during the same period, of 17s. 2d., 16s. 4d., 158. 1d., and 12s. 8d. per cwt. according to the description of sugar exported. The customs duty on chicory or any other vegetable matter applicable to the uses of chicory in coffee raw or kiln dried is 17. 68. 6d. per cwt., with an excise duty of 17. 18. 9d. until April 1, 1864 and thenceforward of 11. 4s. 3d. On tea, until August 1, 1864, 1s. per lb. The income tax, for one year from April 6, 1863, is fixed at 7d. per pound on all chargeable incomes, at 3d. on the occupiers of farms in England, and 24d. in Scotland and Ireland. SAVINGS BANKS MONEYS. [26 Victoriæ, cap. 25.-June 8, 1863.] An Act to make further Provision for the Investment of the Moneys received by the Commissioners for the Reduction of the National Debt from the Trustees of Savings Banks, under the enactments of the 9 Geo. IV. cap. 92. By this Act 24,000,000l. of capital stock standing to the credit of Savings Banks, is made a charge upon the Consolidated Fund; the interest, at the rate of 3 per cent. per annum to be payable half-yearly; and the Treasury is empowered to cancel any part of the above, to an amount not exceeding 5,000,000l., and to create instead terminable annuities; the returns to be annually laid before parliament. Any sums received by the Commissioners for the Reduction of the National Debt must be invested in securities having a parliamentary guarantee for the interest. Balance-sheets are to be made up to November 20 in each year, and laid before parliament. It is a mere transfer of the name of the stock; and the Consolidated Fund now becomes liable for any deficiency arising from the change of price of stocks at the time of investment. MARRIAGES, IRELAND. [26 Victoriæ, cap. 27.-June 8, 1863.] An Act to amend the Law relating to Marriages in Ireland. The notice required by the Act 7 and 8 Vict. cap. 81 to be given to the clerk of the Poor Law Guardians, and to be read before them, is repealed by § 1; and a form of notice, given in a schedule to § 2, is to be sent to the Registrar only. This notice is to contain the true name, surname, profession, or condition, of each of the persons intending marriage; the place of worship usually attended by them; the usual dwelling-place of each of them, and the time in which they have there dwelt; the place where the marriage is to take place, and whether by the Registrar's certificate or by licence. The Registrar's proceedings and his fees are detailed in § 3. By § 4 the notice of marriage is to be accompanied by a solemn declaration, the form of which is given in a schedule, that there is no known impediment or lawful hindrance to the marriage; and no certificate or licence is to be granted unless the notice be accompanied by such a declaration; but (§ 5) no certificate is to be issued until after 21 days from the entry of the notice; nor a licence until 7 days after such entry. The Registrar-General (§ 6) is to furnish marriage register-books in duplicate to every registered place of public worship, one copy when filled to be delivered to the Registrar of Marriages for the district, and the other copy to be kept with the other registers of the place of worship. Every marriage (§ 7) shall be solemnized by virtue of a Registrar's licence according to the usage of any church, denomination, or body of Protestant Christians, by a minister of the church to which the parties to the marriage, or either of them, shall belong, in the registered place named in the notice, between the hours of 8 A.M. and 2 P.M., with open doors, and in the presence of two or more credible witnesses, besides the officiating minister or person solemnizing the marriage any person solemnizing a marriage otherwise than here provided to be deemed guilty of felony. The presence of the Registrar (§ 8) is declared not to be necessary. An entry of such marriage is to be made (§ 9) by the minister in the registry, signed by the minister, and by two witnesses at least, and a copy of the entries is to be sent quarterly to the Registrar of Marriages of the district; the penalty on the minister (§ 10) for neglecting or refusing to make such entry is 40l., with costs of suit by any person who shall sue for the same. The Registrar (§ 11) is not authorised to grant licences for solemnizing a marriage in any church or chapel in which the rites of the United Church of England and Ireland are used. Any trustee or owner (§ 12), or any minister of a separate building, not a church or chapel belonging to the United Church of England or Ireland, used as a place of public worship by any denomination of Protestant Christians, may certify in writing that such building is so used, and at the same time deliver to the Registrar a certificate, signed by at least ten householders, that such building has been so used for at least one year, whereupon the Registrar shall give public notice of such registration, receiving with the certificates the sum of 11. No such marriage (§ 13) to be solemnized without the consent of the minister or of one of the trustees, owners, or managers thereof. The Registrar (§ 14) neglecting or refusing to send a copy of the notice of an intended marriage subjects himself to the like penalty as the minister for neglecting to make the entry. False declarations (§ 15) for the purpose of procuring a marriage subject the maker to the punishment for perjury. The Act (§ 15) is not to alter the provisions of previous existing Acts, except where at variance with this; the Act came into operation (§ 15) on August 1, 1863; and by § 18 is not to extend to England or Scotland. STOCK CERTIFICATES TO BEARER. [26 Victoria, cap. 28.-June 8, 1863.] An Act to give further Facilities to the Holders of Stock. Holders of any of the government stocks are by this Act enabled to procure certificates of the same, in sums of not less than 50l., or duplicates of 50%., and not more than 1,000l. These certificates may be made either payable to bearer, or to any person named, and to the certificates are attached coupons, entitling the bearer to receive the interest at the stated periods. From this interest the income-tax will be deducted. The fee for such certificate is not to exceed 58. on every 100l. of stock, included in the certificate, and a proportional sum for any less amount. On changing a nominal certificate for one payable to bearer, one-half the original fee is payable; and on registering in the books of the Bank the stock included in the certificate a fee not exceeding 58. is to be charged. This will make stock almost as available as bank-notes, with the advantage of bearing interest. The forging or assisting to forge any imitation of these certificates, or having in possession any portions of such plate, wood, or stone, prepared for such forgery, or knowingly uttering any such forged certificates, are declared to be punishable as felonies, with penal servitude for not more than fourteen nor less than three years, or to be imprisoned for not more than two years with or without hard labour or solitary confinement, at the discretion of the judge. INLAND REVENUE. [26 and 27 Victoria, cap. 33.-June, 29 1863.] An Act for granting to her Majesty certain Duties of Inland Revenue, and to amend the Laws relating to the Inland Revenue. By § 1 licensed beer-dealers may, on payment of the excise duty of 218. and 5 per cent., take out an additional licence to sell beer by retail not to be drunk on the premises, such licence to be granted without the production of any certificate or the possession of any other qualification than that of their previous licence. From October 10, 1863 (§ 2), the duty on retail beer licences taken out by licensed victuallers who do not sell spirits, is to be 37. 3s., with the additional 5 per cent. A penalty of 201. (§ 3) is imposed on any person in Ireland selling beer, cider, or perry by retail, that is in quantities less than four gallons and a half or two dozen reputed quarts, without a retail licence; the penalty may be sued for by any police officers as well as by the officers of the excise. The excise duty on sugar made in the United Kingdom (§ 4) is continued to August 1, 1864; to which date also (§ 5) is deferred the charging of excise duty on sugar used in brewing. For any stagecarriage (§ 6) which, from the date of this Act, shall be licensed to carry not more than eight passengers, the licence for a year is to be 10s. and in respect of every supplementary licence the duty of 6d.; the penalty (§ 7) for carrying a greater number of passengers at one time than allowed by the licence is 101. for each offence; and every person conveyed upon the carriage, except the driver, is to be deemed a passenger; occasional licences (§ 8) may also be granted for the conveyance of passengers at separate fares for short periods, and not exceeding six days in the whole [this is to include vehicles plying to fairs or races]. For a licence for one day for a carriage drawn by one horse only the duty is 38; by two horses, 58; by more than two horses, 108.; and for every day beyond the first one-half the above sums; such licences (§ 9) to be granted and the carriages used under such regulations as the Commissioners of Inland Revenue may prescribe. The licences for stage carriages are (§ 10) from the passing of this Act to expire on the first Sunday in November of every year; but (§ 11) licences may be taken out for one-quarter of a year, commencing from April 1, July 1, October 1, and January 1, in each year, and paying one-fourth of the duty for a year; and the power of granting licences for the remainder of a current year is retained. Stage-carriage licences (§ 12) may be transferred when the original holder discontinues business, the licence to be endorsed by the original holder with the name of the person to whom he assigns his interest in the licence during its currency. The accounts of sums received for the conveyance of passengers (§ 13), with the other details required, are to be made up by every railway company to the end of each calendar month, and be delivered within twenty days after to the proper officer appointed to receive the same by the Board of Inland Revenue; and the exemption from duty on trains charging not more than a penny per mile, is repealed (§ 14), where the train does not run at least on six days in the week, or a train running to or from a market-town on a market-day, or an ordinary train on Sunday, to be approved of by the Board of Trade. The authority to exercise several trades (§ 15) may be contained in one excise licence on payment of the amount of duties separately chargeable. A penalty (§ 16) of 1007. and treble the amount obtained or claimed is imposed on any one giving more than one shipping notice for the same goods exported, and claim ing drawback more than once; and goods shipped for exportation on drawback (§ 17) are not to be brought on shore again, nor the packages opened, nor the marks thereon altered, without the sanction first obtained of the Commissioners of Inland Revenue; offences against these regulations are punishable by forfeiture of the goods and a penalty of 1007. The licence (§ 18) granted to refreshment-house keepers to retail foreign wine is to include also the sale of sweets and made wines. Licensed victuallers (§ 19) may have an occasional licence to pursue their calling at such other place as may be specified in the licence, for any period not exceeding six days, on payment of a duty of 2s. 6d. for each day for which the licence is granted; and if a continuance is wanted in immediate succession, the licence for any number of days not exceeding six shall not exceed 108.; and for obtaining such licence ($20) the consent of one justice is sufficient; the hours for the sale of beer, spirits, &c., are to extend from sunrise to one hour after sunset; and upon the occasion of a public dinner or ball, the time before or after sunrise or sunset is to be allowed and specified by the justice. By § 21 it is declared that the clause in the Act of last session repealing the exemption of the sale of beer and spirits at fairs and races without a licence, is not to "prohibit any person duly licensed by the excise to retail beer, spirits, or wine from carrying on his trade or business for which he shall be so licensed in booths, tents, or other places at the time and place and within the limits of holding any lawful and accustomed fair by virtue of any law or statute in that behalf, or any public races.” By § 22 the Union Assessment Committee, appointed under the County Rates Assessment Act are not to require any assessor, collector, or other person employed in the assessment or collection of the income-tax to make or transmit any copies or extracts from their rate-books, or to demand any document relating to the assessment of the income-tax on concerns in the nature of trade or manufacture chargeable under schedule A. § 23 enables Commissioners of Taxes for any Division of a County to hold their meetings within an adjoining city or other place of exclusive jurisdiction, all things done in such place by the Commissioners to be as valid as if done within the Division. § 24 directs that the income-tax is to be deducted from coupons on stock certificates although the half-yearly payment be under 50s. The innkeepers' tobacco licences (§ 25) taken out after July 5, 1863, and before October 11, 1864, shall continue to the last-named day, and in future the licence is to expire on October 10. Licences taken out before July 5 expired on October 10, 1863. By § 26 the provisions of former Acts for the recovery of penalties, forfeitures, and other regulations are declared to apply to this Act. EMPLOYMENT OF WOMEN AND CHILDREN IN [26 and 27 Victoriæ, cap. 38.-June 29, 1863.] This Act extends the terms Bleaching Works and Dyeing Works to "any building, buildings, or premises, in which females, young persons, and children are employed, and in any part of which buildings or premises any process previous to packing is carried on in the operation of calendering or finishing of any yarn or cloth of cotton, wool, silk, or flax, or any of them, or any mixture of them, or any yarn or cloth of any other material or materials, or in any process incident to such calendering or finishing, and in one or more of which processes steam, water, or other mechanical power is used." |