Revenue Act, 1889



An Act to amend the Law relating to the Customs and Inland Revenue, and for other purposes connected with the Public Revenue and Expenditure.[1] [26th August 1889.]

Part I.


Prohibition of importation of certain books and compressed tobacco.

49 & 50 Vict. c. 33.

39 & 40 Vict. c. 36.

1. The following goods shall be included amongst the goods enumerated and described on the table of prohibitions and restrictions contained in section forty-two of the Customs Consolidation Act, 1876; namely,

Books, first published in any country or state other than the United Kingdom, wherein, under the International Copyright Act, 1886, or any other Act, or any Order in Council made under the authority of any Act, there is a subsisting copyright in the United Kingdom, printed or reprinted in any country or state other than the country or state in which they were first published, and as to which the owner of the copyright, or his agent in the United Kingdom, has given to the [2] Commissioners of Customs in the manner prescribed by section forty-four of the Customs Consolidation Act, 1876, a notice in such form and giving such particulars as those Commissioners require, and accompanied by a declaration as provided in that section :

Tobacco cut and compressed by mechanical or other means.

Prohibition of importation coin.

39 & 40 Vict. c. 36.

2.(1) It shall not be lawful to import or bring into the United Kingdom any imitation coin as defined by this Act, and any such imitation coin shall be included among the goods enumerated and described in the table of prohibitions and restrictions inwards contained in section forty-two of the Customs Consolidation Act, 1876, and the law relating to the Customs shall apply accordingly.

(2) Provided that the Commissioners of Customs, acting under the direction of the Treasury, may permit the importation of any imitation coin in a particular instance if they are satisfied that such importation is for the purposes of knowledge or art, or any exhibition or collection, or for any lawful purpose, and that the imitation coin is not likely to circulate as current coin, or to be otherwise used for deceiving the public.

(3) Each of the following articles, if not a British coin, shall be an imitation coin within the meaning of this Act, that is to say—

(a) Any piece of gold, silver, copper, or bronze, or of metal or mixed metal, purporting to be a British coin or a token for British money, or bearing any word or device which indicates or may reasonably be taken to indicate that the holder thereof is entitled to demand any value in British money denoted thereon; and

(b) Any medal, cast, coin, or other like thing made wholly or partially of metal or any metallic combination, and resembling in size, figure, and colour any British coin, or having thereon a device resembling any device on any British coin, or being so formed that it can, by gilding, silvering, colouring, washing, or other like process, be so dealt with as to resemble any British coin.

(4) In this section the expression “British coin” means any coin coined in or for any of Her Majesty the Queen's mints or lawfully current by virtue of any proclamation or otherwise in any part of Her Majesty's dominions, whether within the United Kingdom or otherwise, and the expression “British money” means money expressed in the terms of any British coin.

Shippers of fuel to be used on board only, to be exporters within 44 & 45 Vict. c. 12.

3.[1] Where a ship touching at a port in the United Kingdom for the purpose only of taking in coals or fuel for use, and proceeding on a voyage to a foreign port, is not, under the regulations of the Commissioners of Customs, required to clear, every person who ships such coals or fuel shall, for the purposes of section eleven of the Customs and Inland Revenue Act, 1881, be deemed to be the exporter of the coals or fuel.

Provided that the period within which the specification mentioned in that section is required to be delivered shall, in the case of such coals or fuel, be reckoned from the time of shipment.

Conveyance of explosives from Isle of Man to England, &c. to be deemed exportation and importation.

38 & 39 Vict. c. 17.

46 & 47 Vict. c. 3.

4. The conveyance from the Isle of Man to any port in England, Scotland, or Ireland, of any explosives within the meaning of the Explosives Act, 1875, on the unloading or landing of which any restriction is imposed by or in pursuance of that Act, or of any explosive substance within the meaning of the Explosive Substances Act, 1883, which is liable to forfeiture under that Act, shall be deemed to be exportation from the Isle of Man and importation into that port, and all the provisions of the Customs Acts relating to the exportation and importation of goods shall apply accordingly.

[S. 5 rep. 8 Edw. 7. c. 49 (S.L.R.).]

Dutiable matter not to be separated from other matter taken from warehouse as unfit for consumption.

39 & 40 Vict. c. 36.

6. Where any goods of a kind or description liable to a duty of Customs have been taken from a warehouse, either with or without the permission of an officer of Customs, as unfit for consumption, by reason of the mixture therewith of any other matter, any person who separates the goods from such other matter shall be deemed to be dealing with the goods with intent to defraud Her Majesty, and shall be liable to the penalties imposed by, and may be dealt with under, section one hundred and eighty-six of the Customs Consolidation Act, 1876.

[S. 7 makes an addition to s. 215 of the Customs Consolidation Act, 1876 (39 & 40 Vict. c. 36). See that Act.]

Substitution of 39 & 40 Vict. c. 36, ss. 165–167 for 16 & 17 Vict. c. 107, ss. 195–197.

8. References in any Act to sections one hundred and ninety-five, one hundred and ninety-six, and one hundred and ninety-seven of the Customs Consolidation Act, 1853, shall be construed as references to sections one hundred and sixty-five, one hundred and sixty-six, and one hundred and sixty-seven of the Customs Consolidation Act, 1876.

Part II.


[S. 9 rep. 59 & 60 Vict. c. 28, s. 40.]

Rate of discount on prepayment of income tax.

5 & 6 Vict. c. 35.

10. The allowance to be made under section one hundred and forty-one of the Income Tax Act, 1842, shall be at the rate of two pounds ten shillings per dentum per annum in lieu of the rate of four pounds per centum per annum.

[S. 11 rep. 8 Edw. 7. c. 49 (S.L.R.).]

Allowance of income tax, Schedule A., to friendly societies.

5 & 6 Vict. c. 35.

12. Any friendly society which is legally established under any Act of Parliament relating to friendly societies, and which does not assure or grant to any individual any sum or annuity to an amount which would debar that society from the benefit of the exemption granted to friendly societies by the Income Tax Act, 1842, in respect of their stocks, dividends, and interest chargeable under Schedule (C.) of the said Act shall, in addition to any exemption from income tax which the society may by law enjoy, be entitled to the like allowances in respect of any charge under Schedule (A.) to be made on the lands, tenements, hereditaments, or heritages belonging to the society as are granted to colleges and other properties mentioned in No. VI. of that schedule in section sixty-one of the said Act.

Amendment of law as to allowances to clerks to Commissioners of Taxes.

43 & 44 Vict. c. 19.

13. It shall be lawful for the Commissioners of Inland Revenue, with the consent of the Treasury, to grant, in addition to the allowances and remuneration payable to clerks to Commissioners of Income Tax and Inhabited House Duties by virtue of the Taxes Management Act, 1880, such further sums for expenses incurred other than necessary office expenses, and by way of additional remuneration as they may deem expedient.

Proceedings against collectors and others in relation to taxes.

14.(1) The provisions of the Taxes Management Act, 1880, shall not affect any prosecution on indictment or criminal letters for any felony or misdemeanour, provided that no person shall be proceeded against twice in respect of the same offence.

(2) A collector of land tax, income tax, or inhabited house duties shall, for the purpose of any indictment or criminal letters for any felony or misdemeanour committed by him as such collector, be deemed to be employed in the public service of Her Majesty, and to be a clerk, officer, or servant of the Commissioners of Inland Revenue.

Part III.


[Ss. 15–17 rep. 54 & 55 Vict. c. 39, s. 123.

S. 18 rep. 8 Edw. 7. c. 69, s. 286.

S. 19 substitutes a new proviso for that in s. 11 of 47 & 48 Vict. c. 62. See that Act.

S. 20 rep. 54 & 55 Vict. c. 39, s. 123.]

Part IV.


Payment of allowances on certain spirits under

48 & 49 Vict. c. 51, s. 3.

21. Notwithstanding anything to the contrary in section three of the Customs and Inland Revenue Act, 1885, the allowances payable under that section may, in the case of British compounded spirits of a strength exceeding eleven degrees over proof, and spirits of the nature of spirits of wine, be paid, on the production of a certificate from the proper officer of inland revenue or customs that the same have been deposited in an excise or customs warehouse, to the person in whose name they are warehoused; and any payment heretofore made on the deposit of such spirits shall be deemed to have been legally made in discharge of all claims to any allowance payable in respect thereof.

Fractions of a penny not to be charged upon excise licences.

22. In the case of payment by, or repayment to, any person in respect of duty of an excise licence no fractional part of a penny shall be charged and paid or repaid.

Expiration of tobacco licences taken out by retailers of intoxicating liquors.

23.(1) Where any person carries on the trade of a dealer in or seller of tobacco in the same house or premises in which he also carries on the trade of a retailer of spirits, wine, beer, or sweets, the licence granted to him for the sale of tobacco shall expire on the day on which the licence granted to him for the sale of spirits, wine, beer, or sweets by law expires.

(2) Where by reason of this section a licence for the sale of tobacco expires before the date at which it would otherwise have expired, a proportionate part of the duty shall be allowed.

Penalty for contravention of terms of excise licence.

24. If any person holding an excise licence for the sale of any article contravenes the terms of his licence, or sells otherwise than as he is authorised by the licence, he shall for such offence, if the same is not an offence for which any specific penalty is imposed by any excise Act, forfeit the penalty imposed by law upon a person dealing in or retailing or selling such article without having an excise licence in force authorising him to do so.

Amendment of 43 & 44 Vict. c. 24.

25. The Spirits Act, 1880, is hereby amended as follows :—

[Sub-s. (a) rep. 61 & 62 Vict. c. 46, s. 14 (5).

Sub-s. (b) directs the omission of “less five degrees” in s. 95 (8) of the Spirits Act, 1880, see that Act.]

(c)[1] Notwithstanding anything to the contrary contained in the said Act, any authorised methylator may supply methylated spirits to a person licensed to methylate.

Prohibition of the sale of methylated spirits on Sunday.

26. The sale of methylated spirits between the hours of ten of the clock in the evening of Saturday and eight of the clock on the following Monday morning is hereby prohibited, and any person selling methylated spirits in contravention of this section shall for each offence, in addition to any other fine or penalty to which he may be liable, incur a fine of one hundred pounds.

Consolidation of law relating to licences for the manufacture and sale of methylated spirits.

27.(1) There shall continue to be paid for the use of Her Majesty, her heirs and successors, upon the licences herein-after mentioned to be taken out annually in the United Kingdom the following duties of excise :

£   s.   d.

Upon a licence to be taken out by a maker of methylated spirits (other than a distiller or rectifier of spirits) - - - -

10   10   0

Upon a licence to be taken out by a retailer of methylated spirits - - - -

0   10   0

(2) Every such licence shall be in such form as the Commissioners of Inland Revenue may direct, and shall expire on the thirtieth day of September in each year.

(3) Every person who makes or sells methylated spirits without being duly licensed or authorised in that behalf shall, in addition to any other penalty or forfeiture, incur a fine of fifty pounds.

(4) A licence to retail methylated spirits shall not be granted to a distiller or rectifier, or to a person licensed to retail beer, spirits, wine, or sweets for consumption upon his premises.

Meaning of “sweets or made wines.”

28. In the construction of any enactment relating to the revenue of excise the expression “sweets or made wines” shall mean any liquor which is made from fruit and sugar or from fruit or sugar mixed with any other material, and which has undergone a process of fermentation in the manufacture thereof.

Consolidation of law as to use of unjust scales, &c.

29. If any person exercising or carrying on a trade or business under or subject to any law of excise and required to keep scales or weights or measures,—

(a) in the weighing of his stock or any goods, uses or suffers to be used any false, unjust, or insufficient scales, or weight, or measure with intent to defraud Her Majesty of any duty of excise; or

(b) before or after the weighing of his stock or any goods puts or suffers to be put any other substance thereto, whereby any officer of inland revenue may be hindered or prevented from taking a just and true account ;

he shall for every such offence incur a fine of one hundred pounds, and the false, unjust, or insufficient scales, and weights, and measures, shall be forfeited.

Part V.


Undisposed of residue of sailors effects.

28 & 29 Vict. c. 111.

30.(1) If in any case the residue or any part thereof of the estate or effects of a deceased officer, seaman, or marine, having been received by the Admiralty, remains undisposed of or unappropriated for a period of six years and a-half from the date of the receipt by the Admiralty of notice of the death, the Admiralty shall, as soon as may be after the expiration of that period, pay or credit the said residue or part to the Greenwich Hospital capital account. Provided that this section shall not apply to any sums received by the Admiralty before the first day of April one thousand eight hundred and seventy-three, and that the application under this section of any residue, or part of a residue, shall not bar any subsequent claim of any person to the same.

(2) This section shall be construed as part of the Navy and Marines (Property of Deceased) Act, 1865.

Remission of fees payable to public department out of public money.

42 & 43 Vict. c. 58.

31.(1) Any fee leviable in any public office which would, if levied, be payable out of money provided by Parliament shall, if the Treasury so direct, be remitted.

(2) This section shall apply to all fees, per-centages, and other sums to which the Public Offices (Fees) Act, 1879, for the time being applies.

Accruer and payment of salaries, &c. charged on Consolidated Fund.

32. All salaries, pensions, compensation allowances, and other allowances which are chargeable on the Consolidated Fund of the United Kingdom and are payable at quarterly periods shall accrue due from day to day, and shall be payable on such quarterly days as may be from time to time determined by the Treasury.

Explanation of law as to annuities under 28 & 29 Vict. c. 89.

33. Whereas by section nineteen of the Greenwich Hospital Act, 1865, it is enacted that where any commissioner, officer, clerk, or person, while in receipt of an annuity provided in accordance with that Act, is appointed to any office under the Crown or under the Admiralty, then, if the annuity is equal to or greater than the annual emoluments of the office to which he is appointed, the annuity shall be received by him in full discharge of those emoluments, and if the annuity is less than those emoluments, the amount of the annuity shall be received by him in discharge of an equal amount of those emoluments, and doubts have been entertained as to the meaning of this enactment; it is hereby declared that the said annuity shall be received in discharge only of the sum, if any, by which the annuity, together with the annual emoluments of the new office, exceeds the emoluments of the office in respect of which the annuity was granted.

Amendment of 29 & 30 Vict. c. 62, s. 15.

34. Section fifteen of the Crown Lands Act, 1866, shall have effect as if any reference to the payments to the perpetual curate of the Isle of Alderney were omitted from the warrant issued under that section.

[Ss. 35, 36 rep. 8 Edw. 7. c. 49 (S.L.R.).]

Short title.

37. This Act may be cited as the Revenue Act, 1889.

[Sched. rep. 8 Edw. 7. c. 49 (S.L.R.).]

[1 Short title, “The Revenue Act, 1889.” See s. 37.]

[2 Now styled Commissioners of Customs and Excise, see Stat. Rules and Orders, 1909, No. 197.]

[1 S. 3 extended to stores by 61 & 62 Vict. c. 46, s. 4 (1).]

[1 See 6 Edw. 7. c. 20, s. 2 (1).]