A

BILL

FOR

The Abolition of Passing Tolls and the Regulation of Local Dues on Shipping.

W

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:

PRELIMINARY.

I. This Act may be cited for all Purposes as "The Local Dues on Short Title Shipping Act, 1856."

of Act.

tion of

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:"

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:

"Harbour Authority" shall include all Commissioners, Trustees,
or other Bodies of Persons Corporate or Unincorporate intrusted 5
with the Duty of constructing, improving, maintaining, or
lighting any public Harbour :

"Pilotage Authority" shall include all Bodies and Persons autho-
rized to appoint or license Pilots, or to fix or alter Rates of
Pilotage, or to exercise any Jurisdiction in respect of Pilotage:
Charge" shall include any Mortgage, Debt, Annuity, or other
Incumbrance whatever :

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Mortgagor" shall mean any Body Corporate, Body of Persons, or Person by whom or on whose Property any Charge has been made: "Mortgagee" shall mean any Body Corporate, Body of Persons, or Person entitled to the Benefit of any Charge: The Expression "Shipping Purposes" shall include the constructing or doing any Work or Thing that conduces to the Safety or Convenience of Ships, or that facilitates the shipping or un- 20 shipping of Goods, and shall also include the Payment of any Debt incurred for such Purposes.

III. This Act shall be deemed to be divided into Four Parts:
The First Part relating to Passing Tolls:

The Second Part relating to Taxes applied to other than 25
Shipping Purposes:

The Third Part relating to Differential Dues and Exemptions:
The Fourth Part relating to Miscellaneous Matters.

IV. This Act shall come into operation on the First Day of January One thousand eight hundred and fifty-seven.

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Abolition of
Passing
Tolls.

PART I.

Passing Tolls.

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

Tolls

VI. All Charges which have previously to the First Day of Debts on February One thousand eight hundred and fifty-six been legally Foto 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.

dated Fund.

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 Schedule hereto shall be abolished.

special
Duties at
Dublin and
Cork.

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PART II.

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 15 Ships, with the following Exceptions; that is to say,

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25

30

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(1.) Duties leviable by the Commissioners of Customs for the Use
of Her Majesty:

(2.) Taxes leviable under the Authority of "The Merchant
Shipping Act, 1854:"

(3.) Pilotage Rates:

(4.) Taxes which are leviable by any Harbour Authority on
Ships using such Harbour or on Goods carried in such
Ships, and which are exclusively appropriated by Law to the
Construction, Maintenance, Improvement, or Lighting of
such Harbour, or to the Payment of Debts contracted for
those Purposes:

(5.) Taxes leviable by the Proprietors of any Dock, Pier, or
private Proprietary Harbour on Ships using such Dock,
Pier, or Harbour, or on Goods carried in such Ships:
(6.) Taxes leviable by any Company out of the Profits of which
å Dividend
а
may be paid to the Shareholders:

(7.) Taxes leviable by any private Individual in exercise of a

private Proprietary Right:

(8.) Taxes leviable by the Corporation of the City of London.

Second Part

of this Act applies.

which

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[6.]

Commission

Taxes when

missioners shall, with respect to the Collection and Recovery of
the said Taxes, have all the Powers conferred by "The Harbours,
Docks, and Piers Clauses Act, 1847," upon the Undertakers therein
mentioned; with respect to the Collection and Recovery of Rates
payable under the Special Act therein referred to, and for that Pur- 5
pose the Clauses of such last-mentioned Act with respect to the
Collection and Recovery of Rates shall be incorporated with this
Act; and in the Construction of such Clauses this Act shall be
deemed to be "the Special Act;" the Taxes to which the Second Part
of this Act applies shall be deemed to be "the Rates authorized to be 10
levied by the Special Act;" the said Commissioners shall be deemed
to be "the Undertakers ;" and any Officer employed by them in the
Collection of the said Taxes shall be deemed to be "the Collector of
Rates."

X. All Taxes so collected by the Commissioners of Customs and 15 collected to their Officers shall, after deducting the Expenses of Collection, be be paid over to Paymaster paid over to Her Majesty's Paymaster General, in such Manner as the Board of Trade directs.

General.

Separate Accounts to be kept for each Place.

Saving of
Rights of
Mortgagees.

Rules as

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, to the Disthe following Rules shall be observed with respect to the Discharge charge of Mortgages. of all Charges on Taxes to which the Second Part of this Act

Proportion

to be borne by Shipping Dues :

applies :

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(1.) Every Charge made on any Taxes to which the Second
Part of this Act applies in common with other Property of
the Mortgagor shall be payable out of such Taxes and
other Property respectively, in the Proportion which the
Income derived from such Taxes, calculated on an Average 35
of the Three Years immediately preceding the First Day
of January One thousand eight hundred and fifty-six, or
the last preceding Day on which the annual Accounts of the
Mortgagor were made up, bears to the Income derived from
such other Property calculated on a like Average:

(2.) For

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5

10

15

20

25

30

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40

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(2.) For the Purpose of ascertaining the Amounts payable in the Mode of
Case of any Charge out of the said Taxes and other ascertain-
ing same :
Property respectively, the Mortgagor shall render to the
Board of Trade an Account of the Income derived from such
Taxes and other Property respectively in such Manner and
to be authenticated by such Evidence as the Board of Trade
directs; and the said Board shall thereupon determine such
Amounts:

Dues to be

repaid :

(3.) If at any Time any Taxes to which the Second Part of this Excess paid
Act applies are applied in satisfaction of any Charge to an by Shipping
Extent exceeding the above Proportion, such Excess shall
be repaid by the Mortgagor, and shall be deemed to be
a Debt due to the Crown, and be recoverable accordingly:
(4.) If at any Time any Mortgagor makes Payments in satisfac- Excess paid
tion of any Charge to an Extent exceeding the above Pro- by Mort-
portion, such Mortgagor shall be repaid the Amount of such repaid:
Excess out of any Taxes in the Hands of the Paymaster
General standing to the Account of the Place where the
Taxes so charged are levied :

gagor to be

Fund:

(5.) The Mortgagor and the Board of Trade acting in respect of Sinking
the Taxes subject to any such Charge shall respectively,
until the whole of such Charge is satisfied, in every Year,
out of the Property and Taxes so charged, cause to be paid
off Five per Cent. on the Amount of the Principal of such
Charge, or lay aside a sufficient Sum to pay off such
Per-centage, and apply the same as early as may be to that
Purpose:

(6.) The Mortgagor and Board of Trade respectively may enter Payment of
into any Arrangement they think fit with any Mortgagee Charge:
for paying off any Charge at an earlier Period than that at
which the same would otherwise have been payable, and
may pay any Monies by way of Inducement for such
Arrangement:

Fund:

(7.) Such Mortgagor and the Board of Trade respectively may, if Investment
they think fit, invest in the Three Pounds per Centum of Sinking
Consolidated Bank Annuities or in such other Security as
may be approved by the Board of Trade any Sum that
may be so laid aside by them as aforesaid for the Purpose
of paying off any such Charge as aforesaid; and they
shall accumulate the Proceeds of any such Investment by
way of Compound Interest; and such Proceeds shall be
applicable to the same Purposes as the Funds from which
they proceeded:

(8.) Where the Mortgagor is a Local Authority having Power
levy any Rate or Rates other than Rates on Ships or

on

to Power to

Mortgagor to levy