OF THE UNITED KINGDOM OF

GREAT BRITAIN AND IRELAND:

PASSED IN THE

FORTY-EIGHTH AND FORTY-NINTH YEARS

OF THE REIGN OF HER MAJESTY

QUEEN VICTORIA

At the Parliament begun and holden at Westminster, the 29th Day of
April, Anno Domini 1880, in the Forty-third Year of the Reign of
our Sovereign Lady VICTORIA, by the Grace of God of the United
Kingdom of Great Britain and Ireland Queen, Defender of the Faith:
Being the SIXTH SESSION of the TWENTY-SECOND PARLIA-
MENT of the United Kingdom of GREAT BRITAIN and IRELAND.

PRINTED BY EYRE AND SPOTTISWOODE,

PRINTERS TO THE QUEEN'S MOST EXCELLENT MAJESTY.

PUBLISHED BY F. E. STREETEN, PROPRIETOR OF THE LAW JOURNAL REPORTS,
AT No. 5, QUALITY COURT, CHANCERY LANE, LONDON.

MDCCCLXXXIV.

2. Grant of additional duties of income tax.

3. Provisions for securing additional duties on dividends, &c., and as to right of deduction. 4. Application of existing enactments to additional duty.

An Act to grant to Her Majesty
additional Rates of Income Tax.
(1st December 1884.)

Most Gracious Sovereign,
WE, Your Majesty's dutiful and loyal
subjects the Commons of the United Kingdom
of Great Britain and Ireland in Parliament
assembled, towards raising the necessary
supplies to defray Your Majesty's public
expenses and making an addition to the public
revenue, have freely and voluntarily resolved
to give and grant unto Your Majesty the
several rates and duties herein-after men-
tioned; and do therefore most humbly beseech
Your Majesty that it may be enacted, and
be it enacted by the Queen's most Excellent
Majesty, by and with the advice and consent of
the Lords Spiritual and Temporal, and Com-
mons, in this present Parliament assembled,
and by the authority of the same, as follows:

1. This Act may be cited as the Additional Income Tax Act, 1884.

2. In addition to the duties of income tax granted by the Customs and Inland Revenue Act, 1884, there shall be charged, collected, and paid for the year which commenced on the sixth day of April one thousand eight hundred and eighty-four in respect of all property, profits, and gains mentioned or

VOL. LXIV.-LAW JOUR. STAT.

described as chargeable in the Act of the sixteenth and seventeenth years of Her Majesty's reign, chapter thirty-four, the following duties of income tax (that is to say):

For every twenty shillings of the annual value or amount of property, profits, and gains chargeable under Schedules (A.), (C.), (D.), or (E.) of the last-mentioned Act the duty of one penny; and for every twenty shillings of the annual value of the occupation of lands, tenements, hereditaments, and heritages chargeable under Schedule (B.) of the last-mentioned Act the duty of one halfpenny.

3. (1.) In the case of dividends, interest, or other annual profits or gains due or payable half-yearly or quarterly in the course of the said year which commenced on the sixth day of April one thousand eight hundred and eighty-four, the following provisions shall have effect:

(a.) Where one of the half-yearly payments or two of the quarterly payments shall have been made prior to the passing of this Act, the other half-yearly payment or quarterly payments shall be charged with the additional duty of two pence for every twenty shillings of the amount thereof:

(b.) Where three of the quarterly payments shall have been made prior to the passing

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