Revenue Act, 1869
REVENUE ACT 1869 | ||||
CHAPTER XIV. | ||||
An Act to grant certain Duties of Customs and Inland Revenue, and to repeal and alter other Duties of Customs and Inland Revenue.[1] [24th June 1869.] | ||||
[Preamble.] | ||||
[Ss. 1–13 rep. 46 & 47 Vict. c. 39. (S.L.R.)] | ||||
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Part IV. | ||||
As to Duties on Tea Licences. | ||||
[S. 14 (providing that it should not be necessary for any person trading in or selling coffee, tea, cocoa nuts, chocolate, or pepper, to take out an excise license for that purpose) rep. 46 & 47 Vict. c. 39. (S.L.R.)] | ||||
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Provision as to rights of grocers in Ireland. 6 Geo. 4. c. 81. |
15. With reference to the fourth section of the Excise Licenses Act, 1825, all persons who shall deal in or sell coffee, tea, cocoa nuts, chocolate, or pepper in Ireland shall have the same rights, and be subject and liable to the same regulations, forfeitures, and penalties, as they would have had and been subject and liable to if this Act had not been passed, and they had been licensed under the said Act to deal in or sell any of the articles aforesaid. | |||
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Part V. | ||||
As to Assessed Taxes and Excise Licences. | ||||
[Ss. 16, 17 rep. 46 & 47 Vict. c. 39. (S.L.R.)] | ||||
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New duties of excise granted. |
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 : | |||
£ s. d. | ||||
For every male servant - - - 0 15 0 | ||||
. . . . . . . . . . . . | ||||
For armorial bearings— | ||||
If such armorial bearings shall be painted, marked, or affixed on to any carriage - 2 2 0 | ||||
If such armorial bearings, shall not be so painted, marked, or affixed, but shall be otherwise worn or used - - - 1 1 0 | ||||
. . . . . . . . . . . . | ||||
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, . . . | ||||
Duties to be excise duties, and to be under the management of Commissioners of Inland Revenue. | ||||
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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Provisions and regulations to be observed. |
19. The provisions and regulations contained in this section shall be observed, viz. : | |||
(1.) It shall not be necessary for any member of the Royal Family to make any declaration or to take out any licence under this Act, nor shall it be necessary for the sheriff of any county, or mayor or other officer in any corporation or royal burgh serving an annual office therein, to take out a licence for any servants, carriages, employed or kept by him for the purposes of his office during his year of service, nor for any person who shall by right of office wear or use any of the arms or insignia of any member of the Royal Family, or of any corporation or royal burgh, to take out a licence in respect of the use of such arms or insignia : | ||||
(2.) It shall not be necessary for any person ordinarily residing in Ireland, and being a representative peer on the part of Ireland or a member of the House of Commons, and not residing in Great Britain longer than during the session of Parliament, and forty days before and forty days after the session, or for any person ordinarily residing in Ireland and residing in Great Britain by the order or direction of the Lord Lieutenant or of his chief secretary, for the purpose of public business, to make any declaration or to take out any licence under this Act in respect of any servants, carriages, or armorial bearings employed, kept, or used by him, save in respect of any subject matter of duty which shall be employed, kept, or used by such person in Great Britain during his residence in Ireland : | ||||
(3.)[1] The term “male servant” means and includes any male servant employed either wholly or partially in any of the following capacities; that is to say, maôtre d’hôtel, house steward, master of the horse, groom of the chambers, valet de chambre, butler, under butler, clerk of the kitchen, confectioner, cook, house porter, footman, page, waiter, coachman, groom, postilion, stable boy or helper in the stables, gardener, under gardener, park keeper, gamekeeper, under gamekeeper, huntsman, and whipper-in, or in any capacity involving the duties of any of the above descriptions of servants, by whatever style the person acting in such capacity may be called : | ||||
(4.) Every person who shall furnish any male servant on hire shall, for the purposes of this Act, be deemed to be the employer of such servant : | ||||
(5.) It shall not be necessary for licences to be taken out in the following cases, viz. ; | ||||
By any officer in Her Majesty's army or navy for any servant, being a soldier in the army or a person actually borne upon the books of a ship, and employed by such officer in accordance with the regulations of Her Majesty's service : | ||||
By any licensed retailer of exciseable liquors or licensed keeper of a refreshment house for any servant employed by him solely for the purposes of his business, such servant being the only male servant employed by him : | ||||
By any person who shall have made entry of his premises in accordance with section twenty-eight of this Act for any servant employed by him at such premises in the course of his trade, other than a servant employed to drive a carriage with any horse let to hire for any period exceeding twenty-eight days; provided that such person shall have complied with all the provisions contained in the said section : | ||||
By any person duly licensed by proper authority to keep or use any public stage or hackney carriage for any servant necessarily employed by him to drive such stage or hackney carriage, or in the care of such stage or hackney carriage or of the horse or horses kept and used by him to draw the same : | ||||
[Subs. (6) rep. 51 & 52 Vict. c. 8. s. 26. Subs. (7) rep. 38 & 39 Vict. c. 23. s. 11. Subs. 8–12 and the whole Act as to duties and licences for horses, mules or horsedealers, rep. 37 & 38 Vict. c. 16. s. 21.] | ||||
As to Armorial Bearings. | ||||
(13.) “Armorial bearings” means and includes any armorial bearing, crest, or ensign, by whatever name the same shall be called, and whether such armorial bearing, crest, or ensign shall be registered in the College of Arms or not : | ||||
(14.) Any person who shall keep any carriage, whether owned or hired by him, shall be deemed to wear and use any armorial bearings painted or marked thereon or affixed thereto : | ||||
(15.) It shall not be necessary for a licence to be taken out by any person duly licensed by proper authority to keep or use any public stage or hackney carriage for any armorial bearings painted or marked on such stage or hackney carriage. | ||||
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Notice to be affixed on or near the church door as to duties and declarations under this Act. |
20. On or before the first day of January in every year, the said Commissioners shall cause to be placed upon or near to the door of every church in Great Britain a printed or written notice setting forth the duties payable upon licences required to be taken out under this Act, and stating from whom forms of declaration under this Act can be obtained by persons residing within the parish in which the church is situated, and to whom the declarations when filled up and signed are to be delivered, and the duties paid, and by whom the licences are to be granted, and every such notice shall be kept affixed upon or near to the door of such church for such time as the said Commissioners shall direct; provided that the liability of any person to fill up, sign, and deliver any declaration, or to pay duties and take out licences shall not be affected, nor shall any proceeding of any kind nor any act done by any person in pursuance of this Act be deemed to be invalid or unlawful, by reason of such notice not having been placed or kept affixed as aforesaid. | |||
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Commissioners to provide forms of declaration. |
21. The said Commissioners shall cause to be prepared and issued to every person applying for the same such forms of declarations and books of account as may be required for carrying out the purposes of this Act. | |||
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Persons keeping servants, &c. to make declarations. |
22. Every person employing any male servant, or keeping any carriage, . . . or wearing or using any armorial bearings, . . . shall fill up and sign a declaration in the prescribed form wherein shall be stated the following particulars; viz., | |||
The number of male servants employed by him, and in what capacity : | ||||
The number of carriages kept by him, and the number of wheels of each carriage, and also whether any carriage having four or more wheels shall weigh less than four hundredweight : | ||||
. . . . . . . . . . . . | ||||
Whether he wears or uses armorial bearings, and, if so, whether the same are painted, marked, or affixed on any carriage kept by him : | ||||
The number of male servants or carriages hired by him, with the name and address of the person from whom he shall have hired the same : | ||||
. . . . . . . . . . . . | ||||
And also such further particulars as the said Commissioners may, by the form of declaration, require to be therein stated. | ||||
And if a licence is unnecessary in respect of any of the above particulars under the provisions and regulations of this Act, the declaration shall contain a further statement showing— | ||||
In what respect, and upon what ground the licence is unnecessary. | ||||
And such person shall deliver the declaration so filled up and signed by him, and shall pay the duties to which he shall by such declaration appear to be liable to the person or persons named therein as the person or persons appointed to receive such declaration and duties respectively, before the expiration of the month of January in each year, or before the expiration of twenty-one days from the day of his commencing to employ any servant, or to keep or use any carriage, . . . or to wear or use any armorial bearings, . . . | ||||
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Additional declaration to be made, and further duties paid when required. |
23. Whenever any person who shall have delivered a declaration under the preceding section shall become liable to further duties by reason of his employing a greater number of male servants, or keeping a greater number of carriages, . . . than he shall have returned in such declaration, or by reason of any change in the character of any carriage kept by him, or in the mode of wearing or using armorial bearings, he shall fill up and sign an additional declaration, specifying, with reference to such liability, the particulars required by the said preceding section, and shall deliver such additional declaration so filled up and signed, and pay such further duties as by such last-mentioned declaration shall appear to be payable by him to the person or persons named therein as the person or persons appointed to receive such declaration and duties respectively, before the expiration of twenty-one days from the day of his becoming so liable as aforesaid: provided that when payment shall be made of further duty by reason of any change in the character of any carriage, or in the mode of wearing or using armorial bearings, the duty already paid in respect of the carriage or armorial bearings shall be allowed and repaid. | |||
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Special notice requiring declaration may be served on any person. |
24. The said commissioners may direct a special notice to be served upon any person, requiring such person to fill up, sign, and deliver to the officer named in such notice a form of declaration to be left with such notice stating whether such person is liable to the payment of any of the duties imposed by this Act or not, and also the several particulars required by section twenty-two of this Act, so far as the same shall be applicable, and to pay the duties with which he shall appear by such declaration to be chargeable to the person named therein within fourteen days from the date of the service of such special notice. | |||
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Penalty for neglect to deliver declaration, or for delivering an untrue declaration. |
25. Every person who shall neglect or refuse to deliver any declaration in conformity with the provisions of this Act, and every person who shall deliver a declaration wherein the particulars required by this Act to be therein set forth shall not be fully and truly stated, shall forfeit the penalty of twenty pounds, and that over and above any duties to which he may be liable. | |||
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Licences to be granted for duties paid. |
26. Any person appointed to grant licences shall grant and deliver to every person who shall pay to him any duties a licence or licences under this Act, in which licence or licences shall be specified the particulars of the duties paid, the year for which the duties shall be paid, with any other particulars the said commissioners may direct; and no licence shall be granted except upon payment of the full duties imposed by this Act, nor shall any licence granted under this Act be transferred to any person other than the widow of the person to whom such licence shall have been originally granted, or to his executors or administrators, or to his assignees in bankruptcy. | |||
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Penalty for not taking out licence. Penalty not recoverable where duties are paid within time prescribed. |
27. Every person who shall employ any male servant, or keep any carriage, . . . or wear or use any armorial bearings, . . . without having a proper licence under this Act, and every person who shall employ a greater number of male servants, or shall keep a greater number of carriages, . . . than he shall be authorized to employ or keep by any licence or licences granted under this Act, or shall wear or use armorial bearings otherwise than as authorized by any such licence, shall forfeit the penalty of twenty pounds over and above any other penalty to which such person may be liable; provided that such penalty shall not be recoverable where the defendant in any proceeding for the recovery of the same shall prove to the satisfaction of the justices before whom such proceeding shall be depending that he had delivered a declaration, and paid the proper duties, and obtained a proper licence, within the time prescribed by this Act; provided also, that if in any proceeding for recovery of the said penalty any question shall arise as to the number of servants employed, or the number of carriages, . . . kept or used, or the weight of any carriage kept or used, by the defendant, or whether the defendant was entitled to any exemption from licence under the provisions and regulations contained in this Act, the burden of proving the number or weight, or right to exemption, as the case may be, shall lie upon the defendant. | |||
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Persons who carry on certain trades may enter their premises, and shall then paint their names, &c. thereon. |
28. Every person who exercises or carries on the trade . . . of a livery stable keeper, or who lets any horse for hire, or who keeps any horse to be used for drawing any public stage or hackney carriage, may, if he shall think fit, deliver to an officer of inland revenue acting in the parish or place in which his premises are situated an entry in writing signed by such person, containing a description of the premises and of the purpose for which he uses or intends to use them; and every person who shall have delivered any such entry shall cause to be legibly painted upon some conspicuous part of the premises so entered, or upon a board affixed thereto, his christian name and surname, with the addition of such other words as shall denote the particular trade or business, or trades or businesses (if more than one), carried on by him; and such person shall also allow any officer of inland revenue at any reasonable time to inspect the entered premises; and if any person who shall have delivered any such entry as aforesaid shall neglect to comply with the provisions of this section, or any of them, he shall forfeit a penalty of twenty pounds. | |||
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Livery stable keepers and other persons to keep books of account containing certain particulars. |
29.[1] Every livery stable keeper shall from time to time enter in a book an account of every carriage, . . . standing at livery or otherwise on his premises, with the christian name and surname and place of abode of the person to whom such carriage, . . . shall belong. And every person who shall furnish any servant on hire, or let any carriage, . . . for hire to be kept away from his premises, shall from time to time enter in a book an account of every such servant, carriage, [horse, or mule], with the name of such servant, the number of wheels of such carriage, and the name and address of the person hiring such servant, carriage, [horse, or mule]; and all such books shall at all reasonable times in the daytime be open to the inspection of any officer of inland revenue, who shall have power to make any extract therefrom; and any person who shall neglect or refuse to do any act or thing required to be done by this section, or who shall prevent or obstruct any officer of inland revenue in the exercise of any duty or power imposed upon or vested in him by this section shall forfeit the penalty of twenty pounds. | |||
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Recovery of duties. 7 & 8 Geo. 4. c. 53. |
30. If any person who shall have delivered any declaration under this Act shall not within the time prescribed in that behalf have paid the duties appearing by such declaration to be payable by him, the officer of inland revenue acting in the parish or place wherein he shall reside or shall carry on business shall serve such person with a notice requiring him, within seven days from the date thereof, to pay the duties according to such declaration; and upon neglect or refusal to pay such duties it shall be lawful for the collector, or person acting as collector, of inland revenue within whose collection the parish or place in which such person shall reside or carry on business shall be situated, upon receiving from the said officer a certificate of such neglect or refusal, to issue his warrant to any officer of inland revenue to distrain such person by his goods and chattels; and such warrant shall have the same force and effect as the levy warrant referred to in the Excise Management Act, 1827, section eighty-nine, and the distress so taken shall be kept for the space of four days at the costs and charges of the person so distrained; and if the said person shall not pay the duties, together with the costs and charges, within the said four days, then the distress shall be sold and the proceeds of sale shall be applied in satisfaction of the duties and the costs and charges of taking, keeping, and selling the said distress, and the surplus (if any) shall be handed over to the person distrained; and where for the purpose of distraining it shall be necessary to break open the door of any house the officer shall distrain in the presence of a police or other constable; and where no sufficient distress can or may be found, then and in every such case any two of the said commissioners are hereby authorized by warrant under their hands to commit the defaulter to the common gaol or house of correction for the place where such defaulter shall be arrested, there to be kept until payment shall be made or he shall be released by order of the said commissioners; and any warrant of distress or commitment issued by virtue of this Act may be in the form given in schedule (F.) to this Act, and may be executed in any part of the United Kingdom. | |||
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Assignee to pay duties owing by bankrupt. |
31. When any person against whom a warrant of distress shall have been issued as directed in the preceding section shall be or shall have become bankrupt, so that a levy upon his goods and chattels cannot be made, the person in whom the estate of the said bankrupt shall be vested by operation of law, shall, out of any moneys that may be in or come to his hands in respect of the bankrupt's estate, pay to the said commissioners, for the use of Her Majesty, the amount of duties for which the said warrant of distress shall have been issued. | |||
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What shall be service of notice and summons. |
32. Every notice to be served under the provisions of this Act, and every summons upon any information for recovery of a penalty imposed by this Act, may be served personally or left at the usual or last known place of abode of the person to be served. | |||
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Licences to be produced when required. |
33. If any person who shall have taken out a licence or licences under this Act shall not produce and deliver such licence or licences to be examined and read by any officer of inland revenue within a reasonable time after such officer shall request the production of the same, he shall forfeit the penalty of five pounds. | |||
[Ss. 34–39 rep. 46 & 47 Vict. c. 39. (S.L.R.)] | ||||
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SCHEDULES. [Scheds. (A) to (E) rep. 46 & 47 Vict. c. 39. (S.L.R.)] SCHEDULE (F). | ||||
Sect. 30 . | ||||
A Schedule of Forms. | ||||
Form of Levy Warrant for Recovery of Duties. | ||||
Collection of inland revenue. | ||||
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Whereas it has been certified to me that A.B. of has made default in payment of the sum of pounds shillings and pence, being the amount due and owing from the said A.B. in respect of certain duties of excise imposed by the Revenue Act, 1869. Now I, the undersigned, being the collector of inland revenue for the collection mentioned in the margin (within which collection the said A.B. resides or carries on business), do, by this warrant under my hand, in Her Majesty's name, authorize and empower you, the above-named officers, or either of you, to distrain the said A.B. by his goods and chattels, wherever the same may be found in the United Kingdom, and to levy thereon the said sum so due and owing, together with all reasonable charges and expenses attending such levy; and if the said sum, with the charges and expenses, shall not be paid within the space of four days next after the day of making such levy, then to sell and dispose of so much thereof as shall be sufficient to levy the said sum, together with the reasonable charges and expenses attending the taking, keeping, and selling of such goods and chattels; and if, after deducting the said sum, charges, and expenses, any surplus shall remain, then to return the same to the person distrained. | ||||
Given under my hand at in the county of this day of in the year of our Lord one thousand eight hundred and . | ||||
Collector of inland revenue. | ||||
To be indorsed upon back of Levy Warrant. | ||||
The return of , being one of the officers of inland revenue to whom the within warrant is directed. | ||||
I hereby certify to the Commissioners of Inland Revenue that I cannot find any goods or chattels of the within named A.B. whereon the within-mentioned duties can be levied [or that I have seized and sold divers goods and chattels, and have levied the sum of pounds shillings and pence, and that the charges and expenses attending the taking, keeping, and selling such goods and chattels amounted to pounds shillings and pence, leaving the sum of pounds shillings and pence due and owing to Her Majesty]. | ||||
Dated the day of one thousand eight hundred and . | ||||
Officer of inland revenue. | ||||
Form of a Warrant of Commitment for Want of a sufficient Distress. | ||||
To C.D. and E.F., officers of inland revenue, or to either of them, and to the keeper of the common gaol or house of correction for the place where the person herein-after directed to be apprehended shall be found. | ||||
Whereas a certain levy warrant was, on the day of 18 , issued by the collector of inland revenue for the collection to certain officers of inland revenue for the recovery of the sum of pounds shillings and pence, being the amount of certain duties of excise imposed by the Revenue Act, 1869, and due and owing from one A.B.: And whereas it appears by a return made by one of the said officers upon the back of the said levy warrant that no sufficient distress of the goods and chattels of the said A.B. can be found whereon to levy the said sum, with the costs and charges referred to in the said warrant: And whereas it appears that the said sum, costs, and charges amount together to pounds shillings and pence, whereof has been recovered. | ||||
Now we, the undersigned, being two of the Commissioners of Inland Revenue, do, by virtue of the power given to us by the said Act, authorize and empower you the said C.D. and E.F., or either of you, to apprehend the said A.B. wherever he shall be in the United Kingdom, and him safely to convey to the common gaol or house of correction for the place where the said A.B. shall be apprehended, and there to deliver him to the keeper of such gaol or house of correction together with this warrant; and we do hereby command you the said keeper to receive the said A.B. into your custody in the said gaol or house of correction, and him therein safely to keep until he shall pay the said sum of pounds shillings and pence, or until he shall be ordered by the Commissioners of Inland Revenue to be discharged. | ||||
Given under our hands at the Inland Revenue Office at Somerset House, in the city of Westminster, this day of one thousand eight hundred and . | ||||
[1] Short title, “The Revenue Act, 1869.” See 59 & 60 Vict. c. 14.] [1 This definition is amended 39 & 40 Vict. c. 16. s. 5.] [1 This Act is rep. as to duties on horses and mules, 37 & 38 Vict. c. 16, s. 21.] |