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For preventing the Evasion of the Duties on Playing Cards.
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XVI. ‘And whereas by an Act passed in the Ninth Year of the Reign of King George the Fourth, Chapter Eighteen, granting Stamp Duties upon Playing Cards made fit for Sale or Use in the United Kingdom, such Duties to be denoted on the Ace of Spades of each Pack of Cards, it is enacted, that no Playing Cards shall be sold as Waste Cards unless a Corner of each Card shall be cut off at least Half an Inch in Depth, and other Provisions are therein contained for securing the said Duties: And whereas Packs or Parcels of Cards fit and intended for Use and Play, but not containing an Ace of Spades duly stamped, are commonly sold under the Pretence of being Waste Cards, each of such Cards having a Corner cut off, whereby the said Duties are evaded; and it is expedient to prevent such Practice:’
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No Playing Cards, except such as shall be bonâ fide spoiled and rendered unfit for Use as Playing Cards in the Process of Manufacture, and which shall have a Corner cut off as in the said last-mentioned Act is provided, nor any Cards commonly called or known as Picture Cards or Court Cards, shall be deemed to be Waste Cards; and no Playing Cards except Waste Cards shall be sold otherwise than in Packs, each Pack containing Fifty-two Cards of the Four usual Suits of Thirteen Cards each, including an Ace of Spades duly stamped for denoting the Duty by the said Act granted on a Pack of Cards, and tied up together in manner directed by the said Act; and if any Person shall sell or expose or keep for Sale any Playing Cards, not being a Pack of Cards as aforesaid, and the same not being bonâ fide Waste Cards within the Meaning of this Act, he shall for every Pack, Parcel, or separate Quantity of Cards so sold or exposed or kept for Sale forfeit, if he shall not be a licensed Maker of Playing Cards, the Sum of Ten Pounds, and if he shall be such licensed Maker the Sum of Twenty Pounds; and all Cards so sold or exposed or kept for Sale shall be forfeited, and may be seized and taken by any Officer of Inland Revenue, and be disposed of as the Commissioners of Inland Revenue shall direct; provided that if in any Proceeding any Question shall arise whether any Cards are or were bonâ fide Waste Cards or not, Proof of the Affirmative thereof shall lie on the Party selling the same or having or keeping the same for Sale.
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