Revenue Act, 1863

Accounts of sums received for the conveyance of passengers upon railways to be made up at the close of each calendar month, &c.

13. [Recital of 5 & 6 Vict. c. 79. s. 4, requiring railway companies and other persons to keep certain accounts.] The proprietor or company of proprietors of every railway in Great Britain, and the persons required by law to keep such accounts as aforesaid, shall deliver to the Commissioners of Inland Revenue or to the proper officer appointed for receiving the same, within twenty days after the termination of every calendar month, a true copy or true copies of the accounts of all sums of money received or charged and paid or accounted for, as in the said Act is mentioned, during the whole of the calendar month last preceding; and all the provisions and regulations contained in the said Act with regard to the accounts therein directed to be rendered, and all bonds and securities entered into or given or to be entered into or given with relation thereto, shall apply, continue, and be in force as well with respect to any surety as to the principal in any such bond, and to the accounts to be kept and rendered at the time and in the manner by this Act directed, and the duties payable in respect thereof.