deficiency in such stores be discovered, which in the opinion of the A.D. 1878. Commissioners of Customs shall be deemed to be in excess of the quantity which might fairly have been consumed, having regard to the length of time between such departure and return as aforesaid, 5 whether such ship shall have been driven into port by stress of weather, want of repair, or other cause, the master shall forfeit, besides the duties on such excess at the rate chargeable on the importation of goods, the subject of such excess, a penalty not exceeding twenty pounds, which penalty and duty shall be recoverable 10 by information and summons before a justice of the peace. 15 5. So much of section one hundred and thirteen of the Customs Consolidation Act, 1876, as relates to transhipment goods shall be applicable only to transhipment goods cleared for any British possessions. Export accounts for transhipments to British Colonies. ballast. 6. If any ship shall depart in ballast from the United Kingdom Clearance for parts beyond the seas, not having any goods on board except of ships in stores borne upon the victualling bill, nor any goods reported inwards for exportation in such ship, the collector or other proper officer shall, on the application of the master, clear such ship in 20 ballast; and the master of such ship shall answer to the collector or other proper officer such questions touching her departure and destination as shall be demanded of him; and ships having only passengers with their baggage on board, and ships laden only with chalk or slate, shall be deemed to be in ballast, and if any 25 ship, whether laden or in ballast, shall depart without being duly cleared, the master shall forfeit one hundred pounds, and section one hundred and thirty-three of the Customs Consolidation Act, 1876, is hereby repealed. 7. So much of an Act passed in the thirty-fourth and thirty30 fifth years of the reign of Her Majesty, chapter one hundred and three, intituled "An Act to amend the law relating to the Customs "and Inland Revenue," as relates to the Customs shall be and the same is hereby repealed. Repeal of section 133 of 39 & 40 Vict. c. 36. Repeal of 34 & 35 so much of Vict. c. 103. as relates to Customs. income tax. 8. There shall be charged, collected, and paid for the year Grant of commencing on the sixth day of April one thousand eight hundred duties of and seventy-eight, in respect of all property, profits, and gains mentioned or described as chargeable in the Act of the sixteenth 40 and seventeenth years of Her Majesty's reign, chapter thirty-four, the following duties of income tax; (that is to say,) A.D. 1878. Provisions of Acts to granted. For every twenty shillings of the annual value or amount of In England, the duty of twopence halfpenny; In Scotland and Ireland respectively, the duty of one penny three farthings. 9. All such provisions contained in any Act relating to income 10 tax as were in force on the fifth day of April one thousand eight hundred and seventy-eight shall have full force and effect with duties hereby respect to the duties of income tax granted by this Act, so far as the same shall be consistent with the provisions of this Act; and for the purposes of this Act the year one thousand eight hundred 15 and sixty-two mentioned in the forty-third section of the Act of the twenty-fifth and twenty-sixth years of Her Majesty's reign, chapter twenty-two, shall be read as and deemed to mean the year one thousand eight hundred and seventy-eight. Provisions of Income Tax Acts to apply to duties to be granted for succeeding year. 10. In order to ensure the collection in due time of any duties 20 of income tax which may be granted for the year commencing on the sixth day of April one thousand eight hundred and seventynine, all such provisions contained in any Act relating to the duties of income tax as are in force on the fifth day of April one thousand eight hundred and seventy-nine shall have full force 25 and effect with respect to the duties of income tax which may be so granted, in the same manner as if the said duties had been actually granted, and the said provisions had been applied thereto, by an Act of Parliament passed on that day; and the surveyors of taxes acting in the metropolis as defined by the Valuation 30 (Metropolis) Act, 1869, shall be the assessors for the duties to be granted and payable under Schedules (A.) and (B.) of the said Act of the sixteenth and seventeenth years of the reign of Her Majesty, chapter thirty-four, upon any property in the said metropolis, and shall also be the assessors for the duties on inhabited 35 houses in the said metropolis; and in lieu of the poundage granted by the several Acts in that behalf to be divided between the assessors and collectors for such duties respectively in the said metropolis, there shall be paid a poundage of three halfpence to the said collectors thereof. 40 11. With respect to the assessment of the duties of income tax of income tax hereby granted under Schedules (A.) and (B.) in respect of property Assessment under Sche 10 15 and (B.) and bited house duties for of the inha the year 1878-79. elsewhere than in the metropolis, as defined by the Valuation A.D. 1878. (Metropolis) Act, 1869, and of the duties on inhabited houses dules (A.) elsewhere than in the said metropolis, for the year commencing, as respects England, on the sixth day of April, and, as respects Scot5 land, on the twenty-fifth day of May one thousand eight hundred and seventy-eight, the following provisions shall have effect: (1.) The inspectors or surveyors of taxes shall be the assessors for the said duties, and in lieu of the poundage by law granted to be divided between the assessors and collectors in regard to such duties there shall be paid a poundage of three halfpence to the collectors thereof: (2.) The sum charged as the annual value of any property in the assessment of income tax thereon for the year which commenced on the sixth day of April one thousand eight hundred and seventy-seven, and the sum charged as the annual value of every inhabited house in the assessment made thereon for the same year, as respects England, and as respects Scotland, for the year which commenced on the twenty-fifth day of May one thousand eight hundred and seventy-seven, shall be taken as the annual value of such property or of such inhabited house for the assessment and charge thereon of the duties of income tax hereby granted, or of the duties on inhabited houses to all intents and purposes as if such sum had been estimated to be the annual value in conformity with the provisions in that behalf contained in the Acts relating to income tax and the duties on inhabited houses respectively: (3.) The Commissioners executing the said Acts shall for each place within their district cause duplicates of the assessments to be made out and delivered to the collectors, together with the warrants for collecting the same: (4.) The Commissioners executing the said Acts in England shall for each place within their district appoint such persons, being inhabitants of the place, as they shall think fit, to be collectors of the duties, in like manner as if such persons had been presented to them by assessors in conformity with the said Acts. 20 25 30 35 12. Notwithstanding any provision to the contrary contained in any Act relating to income tax, it shall be lawful for the Commis40 sioners for general or special purposes, in assessing the profits or gains of any trade, manufacture, adventure, or concern in the nature of trade, chargeable under Schedule (D.), or the profits of any concern chargeable by reference to the rules of that schedule, Provision as to deduction for depreciation of machinery or plant. A.D. 1878. Amendment of the law as house duties. to allow such deduction as they may think just and reasonable for depreciation in respect of the wear and tear of any machinery or plant used for the purposes of the concern, and belonging to the person or company by whom the concern is carried on. year 5 13. With respect to the duties on inhabited houses for the to inhabited commencing, as respects England, on the sixth day of April, and as respects Scotland, on the twenty-fifth day of May one thousand eight hundred and seventy-eight, and for any subsequent year, the following provisions shall have effect: Amount fixed by the Treasury to be paid to clerks to Commis sioners, in (1.) Where any house, being one property, shall be divided into, 10 (2.) Every house or tenement which is occupied solely for the (3.) Section eleven of the Act of the thirty-second and thirtythird years of Her Majesty's reign, chapter fourteen, shall be and is hereby repealed. 35 14. Where the allowances to which any clerk to Commissioners of Income Tax is entitled by virtue of the Acts relating to income 40 tax, and the Acts relating to the inhabited house duties, or those allowances, together with the allowance to which he is entitled by virtue of the Acts relating to land tax, if he be also clerk to the certain cases. Commissioners of Land Tax, would exceed the sum of twelve A.D. 1878. hundred pounds, it shall be lawful for the Commissioners of Her lieu of allowMajesty's Treasury to substitute for those allowances, such an ances, in amount, not being less than the sum of twelve hundred pounds, as 5 to them shall seem fit; and the clerk shall be entitled to claim and receive in respect of such allowances, such sum only as shall be specified in a certificate of the Commissioners of Inland Revenue. 15. After the passing of this Act an appeal shall lie from the decision of the Exchequer Division of the High Court of Justice, or 10 of any judge thereof, upon any case stated under the provisions in that behalf contained in the Customs and Inland Revenue Act, 1874, to Her Majesty's Court of Appeal. Appeal from of Justice in High Court cases stated Customs and under the Inland Revenue Act, 1874. Serjeants Inn transferred taxes. 16. Whereas by section two of the Act of the thirty-eighth year of the reign of King George the Third, chapter five, the place called 15 Serjeants Inn in Chancery Lane, is charged with a separate and dis- to city of tinct quota of land tax, and the amount of such quota has been raised London for annually by members of that Inn acting as Commissioners of Land purposes of Tax, who have also acted as Commissioners for the purposes of the duties on inhabited houses and the duties of income tax under the 20 provisions of the Acts relating to these duties respectively; and whereas the said place has been sold by the members of the Inn, and it is necessary to authorise the execution of the said Acts by the Commissioners acting for the city of London in which the said place is locally situate: Be it enacted, that from and after the 25 passing of this Act the said place shall, in all matters connected with the assessment and collection of the land tax and the said duties respectively, be under and subject to the jurisdiction of the Commissioners for putting in execution the Acts relating to the land tax and to the said duties respectively for the city of London : 30 Provided always, that the amount of the quota of land tax at present charged upon the said place shall continue to be assessed and collected subject to redemption under the provisions of the Acts passed in that behalf. by 30 & 31 duty imposed Vict. c. 5. 17. On and after the first day of June one thousand eight hundred Increase of and seventy-eight, in lieu of the annual duty of five shillings chargeable under the Act of the thirtieth and thirty-first years of Her 40 Majesty's reign, chapter five, in respect of every dog, there shall be |