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The Abolition of Passing Tolls and the Regulation of Local Dues on Shipping.
HEREAS it is expedient that Provision should be made Preamble. for the Abolition of Passing Tolls, and the Regulation of Local Dues levied on Shipping without Prejudice to the just Rights of Creditors, and for the Abolition of Differential Dues 5 and of Compensation payable in respect thereof out of the Consolidation Fund, and for the Abolition of Exemptions from Local Dues levied on Shipping: Be it 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 10 assembled, and by the Authority of the same, as follows:
I. This Act may be cited for all Purposes as "The Local Dues on Short Title Shipping Act, 1856."
II. In the Construction of this Act the following Expressions shall Interpreta15 have the Meanings hereby assigned to them, unless such Meanings are Terms: inconsistent with the Context; (that is to say,)
"Local Authority" shall mean any Municipal or other Corpora- "Local tion, Body of Persons, or Person, who would, if this Act had Authority:"
Commencement of Act.
"Harbour Authority" shall include all Commissioners, Trustees,
Pilotage Authority" shall include all Bodies and Persons autho-
Mortgagor" shall mean any Body Corporate, Body of Persons, or Person by whom or on whose Property any Charge has been made:
not passed, have been entitled to levy or receive the Proceeds of any Taxes to which this Act applies, or any Part of such Taxes:
"Mortgagee" shall mean any Body Corporate, Body of Persons,
The Expression "Shipping Purposes" shall include the constructing
III. This Act shall be deemed to be divided into Four Parts:
The Second Part relating to Taxes applied to other than 25
The Third Part relating to Differential Dues and Exemptions:
IV. This Act shall come into operation on the First Day of January One thousand eight hundred and fifty-seven.
V. No Taxes, whether known by the Name of Passing Tolls or otherwise, shall be levied by or on behalf of the Authorities of the Harbours of Dover, Ramsgate, Whitby, or Bridlington, on any Ships 35 or Goods carried in Ships unless such Ships enter the said Harbours respectively.
VI. All Charges which have previously to the First Day of Debts on February One thousand eight hundred and fifty-six been legally into be Passing created on any Tolls abolished by the First Part of this Act shall paid out of be payable out of the Consolidated Fund of the United Kingdom of the Consoli5 Great Britain and Ireland, in such Manner as the Commissioners of Her Majesty's Treasury may direct.
Taxes applied to other than Shipping Purposes.
of Taxes to
VIII. The Second Part of this Act shall apply to all Rates, Dues, Description Duties, and Imposts (herein-after included in the Term Taxes) which the leviable in the United Kingdom on Ships, or on Goods carried in Second Part 15 Ships, with the following Exceptions; that is to say,
of this Act applies.
VII. All Taxes on Ships, or Goods carried in Ships, leviable Abolition of within the Ports of Dublin or Cork, which are mentioned in the special Schedule hereto shall be abolished.
(1.) Duties leviable by the Commissioners of Customs for the Use
(2.) Taxes leviable under the Authority of "The Merchant
(3.) Pilotage Rates:
(4.) Taxes which are leviable by any Harbour Authority on
5.) Taxes leviable by the Proprietors of any Dock, Pier, or
(6.) Taxes leviable by any Company out of the Profits of which
(7.) Taxes leviable by any private Individual in exercise of a
(8.) Taxes leviable by the Corporation of the City of London.
IX. All Taxes to which the Second Part of this Act applies, Taxes to with the Exception of Taxes leased to private Persons entitled to Part II. apply the Proceeds to their own Use, and of Taxes leviable by applies to be any Harbour Authority in its Capacity as such Authority, shall collected by be collected by the Commissioners of Customs; and the said Com- ers of Cus
Separate Accounts to be kept for each Place.
X. All Taxes so collected by the Commissioners of Customs and 15 their Officers shall, after deducting the Expenses of Collection, be to Paymaster paid over to Her Majesty's Paymaster General, in such Manner as
Taxes when collected to be paid over
the Board of Trade directs.
missioners shall, with respect to the Collection and Recovery of
Proportion to be borne by Shipping Dues :
XI. The Paymaster General shall apply all Monies paid to him under the Provisions of this Act in such Manner as the Board of 20 Trade directs; and the Board of Trade shall keep a separate Account of the Monies paid at or in respect of each Place.
XII. In Cases where the Taxes to which the Second Part of this Act applies are subject to any Charge, the Rights, Remedies, and Obligations of the Mortgagee shall continue in force to the same 25 Extent as if this Act had not passed.
XIII. Subject to the Rights of Mortgagees as herein-before reserved, the following Rules shall be observed with respect to the Discharge Mortgages. of all Charges on Taxes to which the Second Part of this Act
(1.) Every Charge made on any Taxes to which the Second
(2.) For the Purpose of ascertaining the Amounts payable in the Mode of
Dues to be
(3.) If at any Time any Taxes to which the Second Part of this Excess paid
gagor to be
(5.) The Mortgagor and the Board of Trade acting in respect of Sinking
(6.) The Mortgagor and Board of Trade respectively may enter Payment of
(7.) Such Mortgagor and the Board of Trade respectively may, if Investment
(8.) Where the Mortgagor is a Local Authority having Power to Power to levy any Rate or Rates other than Rates on Ships or on Mortgagor to levy