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Part V.
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As to Assessed Taxes and Excise Licences.
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[Ss. 16, 17 rep. 46 & 47 Vict. c. 39. (S.L.R.)]
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New duties of excise granted.
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18. There shall be granted, charged, levied, and paid, for the use of Her Majesty, in and throughout Great Britain, under and subject to the provisions and regulations in this Act contained, the following duties, that is to say :
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£ s. d.
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For every male servant - - - 0 15 0
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. . . . . . . . . . . .
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For armorial bearings—
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If such armorial bearings shall be painted, marked, or affixed on to any carriage - 2 2 0
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If such armorial bearings, shall not be so painted, marked, or affixed, but shall be otherwise worn or used - - - 1 1 0
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. . . . . . . . . . . .
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And such duties respectively shall be paid annually upon licences to be taken out under the provisions of this Act by the person who shall employ the servant . . . or shall wear or use the armorial bearings, . . .
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Duties to be excise duties, and to be under the management of Commissioners of Inland Revenue.
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And such duties and licences shall be excise duties and licences, and shall be under the management of the Commissioners of Inland Revenue; and subject to the provisions of this Act, all the powers, clauses, regulations, and directions contained in any Act relating to excise duties or licences, or to penalties under excise Acts, and now or hereafter in force, shall respectively be of full force and effect with respect to the duties and the licences under this Act and the penalties hereby imposed, so far as the same are applicable and consistent with the provisions of this Act, as fully and effectually as if the same had been herein specially enacted with reference to the said last-mentioned duties, licences, and penalties respectively; and the said licences shall be in such form and shall be granted by such officer as the said Commissioners shall direct, and shall be dated on the day of granting the same, and shall expire on the thirty-first day of December then next following.
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