Customs and Inland Revenue Act, 1885

Duty to be under the care of the Commissioners of Inland Revenue.

13. The duty hereby imposed shall be considered as a stamp duty, and shall be under the care and management of the Commissioners of Inland Revenue, herein-after called the Commissioners, who by themselves and their officers shall have the same powers and authorities for the collection, recovery, and management thereof as are vested in them for the collection, recovery, and management of the succession duty, and shall have all other powers and authorities requisite for carrying this part of this Act into execution.