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ARRANGEMENT OF CLAUSES.

Clause.

1. Short title.

PART I.

Customs. 2. Import duties on tea. 3. Duties and drawback on tobacco. 4. Penalty on master for excessive deficiency of stores. 5. Export accounts for transhipments to British colonies. 6. Clearance of ships in ballast. 7. Repeal of so much of 34 & 35 Vict. c. 103. as relates to

Customs.

9.

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PART II.

Taces. 8. Grant of duties of income tax.

Provisions of Income Tax Acts to apply to duties hereby

granted. 10. Provisions of Income Tax Acts to apply to duties to be granted

for succeeding year. 11. Assessment of income tax under Schedules (A.) and (B.) and of the inhabited house duties for the year 1878–79.

. 12. Provision as to deduction for depreciation of machinery or

plant. 13. Amendment of the law as to inhabited house duties. 14. Amount fixed by the Treasury to be paid to clerks to Commis

sioners in lieu of allowances in certain cases. 15. Appeal from High Court of Justice in cases stated under

the Customs and Inland Revenue Act, 1874. 16. Serjeants Inn transferred to city of London for purposes of

taxes.

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PART III.

Excise.

Dog LICENSES. Clause. 17. Increase of duty imposed by 30 & 31 Vict. c. 5. 18. Repeal of 30 & 31 Vict. c. 5. s. 10. and 32 & 33 Vict. c. 14.

s. 38.

19. Exemption of dog under two months old. 20. Provision as to hound whelps. 21. Mode of obtaining exemption in the case of shepherds dogs. 22. Provision as to penalties.

Miscellaneous. 23. Allowance of twopence per gallon on British compounded

spirits on exportation, &c. 24. Warehousing of British compounded spirits of a strength

exceeding eleven degrees over proof. 25. Restriction of use of alkaline salts in the manufacture of snuff.

PART IV.

Stamps. 26. Interpretation of the Stamp Act, 1870, as to contract note. 27. Repeal of duty on certain ecclesiastical licences.

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Grant certain Duties of Customs and Inland Revenue, A.D. 1878.

to alter other Duties, and to amend the Laws relating to
Customs and Inland Revenue.

Most Gracious Sovereign, WE

TE, Your Majesty's most dutiful and loyal subjects, the

Commons of the United Kingdom of Great Britain and Ireland, in Parliament assembled, towards raising the necessary 5 supplies to defray Your Majesty's public expenses, and making an

addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several duties herein-after mentioned, and do therefore most humbly beseech Your Majesty

that it may be enacted ; and be it enacted by the Queen's most 10 Excellent Majesty, by and with the advice and consent of the Lords

Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:

1. This Act may be cited as the Customs and Inland Revenue Short title. Act, 1878.

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tea.

Customs. 2. The duties of Customs now chargeable upon tea shall continue Import to be levied and charged on and after the first day of August one duties on

thousand eight hundred and seventy-eight until the first day of 20 August one thousand eight hundred and seventy-nine on the importation thereof into Great Britain or Ireland; (that is to say,) Tea, the pound

Sixpence. 3. In lieu and instead of the duties and drawbacks payable or Duties and allowable on tobacco under the Customs Tariff Act, 1876, there drawback on 25. shall be charged on and after the fifth day of April one thousand

tobacco,

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A.D. 1878. eight hundred and seventy-eight upon tobacco imported into Great
Britain or Ireland the following duties ; (that is to say,)

d.
Tobacco manufactured, viz. :
Segars

the lb. 0 5 4 5 Cavendish or negrohead

the lb. 0 4 10 Snuff containing more than 13 lbs. of moisture

in every 100 lbs. weight thereof - the lb. 0 4 1 Snuff not containing more than 13 lbs. of mois

ture in every 100 lbs. weight thereof - the lb. 0 4 10 10 Being cavendish or negrohead manufactured in bond

the lb. 0 4 4
Other manufactured tobacco

the lb. 0 4 4
Tobacco unmanufactured, viz.,
Containing 10 lbs. or more of moisture in every

15 100 lbs. weight thereof

the lb. 0 3 6
Containing less than 10 lbs. of moisture in every
100 lbs. weight thereof

the lb. 0 3 10
And there shall be allowed upon tobacco exported from Great
Britain or Ireland on and after the fifth day of June one thousand 20
eight hundred and seventy-eight, on the exportation thereof, or on
the deposit thereof in a bonded warehouse to be used as ships
stores, a drawback of three shillings and sevenpence for every
pound weight thereof:

And notwithstanding the enactment by this Act of the duties 25 and drawbacks hereby imposed and allowed instead of the duties and drawbacks imposed and allowed by the Manufactured Tobacco Act, 1863, and repeated in the Customs Tariff Act, 1876, all the enactments and provisions relating to tobacco which are contained in the said Acts and in any other Customs Acts now in force, shall, 30 so far as the same are applicable, remain in force, except as to the amount of duties and drawbacks imposed and allowed by this Act, and the times at or from which the same are hereby made payable and allowable :

And all duties which shall have been charged and paid on the 35 entry of tobacco for home consumption at the rates herein-before specified on and after the said fifth day of April one thousand eight hundred and seventy-eight and prior to the passing of this Act shall

be deemed to have been properly charged and paid. Penalty on

4. In the event of any ship having cleared for any foreign 40 master for voyage from any port in the United Kingdom with stores on board excessive deficiency

returning to that or any other port in the United Kingdom, if any of stores.

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