2. In lieu of the present duties on coffee there shall, as from the 5th day of April, 1916, be charged, levied, and paid on coffee imported into Great Britain or Ireland the following duties of Customs, that is to say :— Coffee (not kiln-dried, roasted, or ground) £ s. d. the cwt. 2 2 406 the lb. 006 3.—(1.) In lieu of the present duties of Customs on chicory there shall, as from the 5th day of April, 1916, be charged, levied, and paid on chicory imported into Great Britain or Ireland the following duties of Customs, that is to say : Chicory, raw or kiln-dried ... £ s. d. the cwt. 1 19 8 the lb. 0 0 6 (2.) In lieu of the present Excise duty on chicory there shall, as from the 5th day of April, 1916, be charged, levied, and paid the following Excise duty, that is to say : Chicory, raw or kiln-dried and so in proportion for any less quantity. the cwt. 4. In lieu of the present Excise duty in respect of coffee substitutes there shall, as from the 5th day of April, 1916, be charged, levied, and paid on any article or substance prepared or manufactured for the purpose of being in imitation of, or in any respect to resemble, or to serve as a substitute for, coffee or chicory, and on any mixture of any such article or substance with coffee or chicory, the following Excise duty, that is to say : ... ... £ s. d. 0 0 11 For every quarter of a pound of any such article, substance, or mixture which is sold or kept for sale in the United Kingdom... 5. In lieu of the present Customs duties, drawbacks, and allowance in respect of sugar, molasses, glucose, and saccharin there shall, as from the 5th day of April, 1916, be charged, levied, and paid the duties specified in the first column of Part I of the First Schedule to this Act, and there shall be paid and allowed the drawbacks and allowance set out in Part II of that Schedule. 6.-(1.) In lieu of the present Excise duties, drawbacks, and allowance in respect of sugar, molasses, glucose, and saccharin there shall, as from the 5th day of April, 1916, be charged, levied, and paid the duties specified in the second column of Part I of the First Schedule to this Act, and there shall be paid and allowed the drawbacks and allowance set out in Part II of that Schedule. (2) The provisions of Part III of the First Schedule to "The Finance (No. 2) Act, 1915, "* shall apply to the Excise duties under this section. * Vol. CIX, page 21. 7.—(1.) There shall, as from the 1st day of May, 1916, be charged, levied, and paid upon table waters as defined by this section imported into Great Britain or Ireland, the following duties of Customs, that is to say : On table waters which contain as the result of the ordinary process of manufacture, or are prepared in the ordinary process of manufacture with, sugar or other sweetening material, or which are fermented beverages, a duty at the rate of 4d. per gallon ; and On any other table waters a duty at the rate of 8d. per gallon. (2.). In this section table waters includes any aerated waters and any beverages to be sold or kept for sale in bottles, or in casks or other corked or closed receptacles, other than (a) Any liquor for the retail sale of which an Excise licence was at the time of the passing of "The Finance (New Duties) Act, 1916,"* required; and (b) Syrups or other liquors intended to be consumed only in a diluted form. 8. There shall, as from the 1st day of May, 1916, be charged, levied, and paid on cider and perry imported into Great Britain or Ireland a duty of Customs at the rate of 4d. per gallon. 9. There shall be charged, levied, and paid on a licence to be taken out annually, in cases where such a licence is required under section 6 of "The Finance (New Duties) Act, 1916," by persons who sell table waters and by persons who sell cider or perry, an Excise duty of 10s. 10. (1.) There shall be charged, levied, and paid on any tinder box, tinder lighter, or other mechanical and portable contrivance for producing a spark or flame (in this Act referred to as mechanical lighters), imported into Great Britain or Ireland, a duty of Customs of 15. in the case of mechanical lighters requiring the use of spirit, and of 6d. in any other case. (2.) There shall be charged, levied, and paid on any mechanical lighter manufactured in Great Britain or Ireland, an Excise duty of Is. in the case of mechanical lighters requir ing the use of spirit, and of 6d. in any other case. (3.) If any person manufactures for sale a mechanical lighter without paying duty in accordance with this section, that person shall be liable in respect of each offence to an Excise penalty of 50%. (4.) The Commissioners of Customs and Excise may make regulations prohibiting the manufacture of mechanical lighters except by persons holding a licence and having made entry for the purpose, and for fixing the date of the expiration of the licence, and also for regulating the manufacture of mechanical *See page 14. lighters and the removal from the manufactory of mechanical lighters with a view to securing and collecting the Excise duty imposed by this Act, and may by those regulations apply to the Excise duty on mechanical lighters and to manufacturers of mechanical lighters any enactments relating to any duty of Excise or Customs and to persons carrying on any trade subject to the laws of Excise. If any person acts in contravention of, or fails to comply with, any of those regulations, the article in respect of which the offence was committed shall be forfeited, and the person committing the offence shall be liable in respect of each offence to an Excise penalty of 50l. 11. (1.) The table-water duty charged under section 4 of "The Finance (New Duties) Act, 1916," and the duty of Customs on table waters charged under this Act shall be reduced in the case of herb beer so as to be at the rate of 2d. per gallon. (2.) "Herb beer" means the beverage usually known as herb beer or botanic beer, but does not include ginger beer. 12. Entertainments duty within the meaning of section 1 of "The Finance (New Duties) Act, 1916," shall not be charged on payments for admission to any entertainment where the Commissioners of Customs and Excise are satisfied (a) That the entertainment is provided by or on behalf of a school or other educational institution; and (b) That the school or institution is not conducted or established for profit; and (c) That the entertainment is provided solely for the purpose of promoting some object in connexion with the school or institution; and (d) That all the persons taking part as performers in the entertainment are persons who are under the age of sixteen years and who are receiving or have received instruction in the school or institution. 13.-(1.) It is hereby declared that a motor car is not exempt under subsection (3) of section 86 of the Finance (190910) Act, 1910,* as being a hackney carriage within the meaning of section 4 of "The Customs and Inland Revenue Act, 1888," if the car is used on any occasion as a carriage within the meaning of subsection (3) of the said section 4. (2.) There shall be exhibited on every motor car which is exempted from duty under section 86 of the Finance (1909-10) Act, 1910, as amended by this or any other Act, as being a hackney carriage, in conjunction with the mark fixed on the car indicating the registered number of the car and the council with which the car is registered, a distinctive sign indicating that the * Vol. CIII, page 3. 66 car is so exempt, and regulations made by the Local Government Board under The Motor Car Act, 1903," shall provide for the sign to be so exhibited. The penalties imposed by subsection (4) of section 2 of "The Motor Car Act, 1903,' shall apply to the sign to be exhibited under this provision as they apply to the marks to be fixed under that section. 14.--(1.) Subsection (4) of section 86 of "The Finance (1909-10) Act, 1910" (which provides for the repayment in certain cases to duly qualified medical practitioners of half the duty on motor car licences), shall apply to registered veterinary surgeons in like manner as it applies to duly qualified medical practitioners. (2.) If any person proves to the satisfaction of the Commissioners of Customs and Excise that any motor car kept by him has during any year, or any continuous part of a year not being less than two months, been used exclusively for the purpose of any ambulance or hospital work, or any other work undertaken by agreement with the Government in connexion with any naval or military services, he shall be entitled to the repayment of any duty paid for that year under section 86 of "The Finance (1909-10) Act, 1910, on the licence for the car, or of a proportionate part of the duty. 15. (1.) In addition to any other duties imposed by law in respect to motor spirit, there shall, on and after the 1st day of August, 1916, be charged, levied, and paid on a licence to be taken out by any person who desires to be supplied with motor spirit, a duty at the rate of sixpence for every gallon of motor spirit with which he is authorised to be supplied by the licence: Provided that (a) Any person using motor spirit for purposes other than supplying motive power to a motor car or motor cycle, or for supplying motive power to any motor car or motor cycle in respect of which duty is not payable under section 86 of "The Finance (1909-10) Act, 1910," shall be entitled, in accordance with regulations made under this section, to an allowance or repayment of the whole duty payable under this section in respect of a licence authorising the supply of that motor spirit; and (b) Any person who, under the preceding section of this Act, has received repayment of motor-car licence duty by reason of the use of his car during any period for any such purpose as therein mentioned shall be entitled, in accordance with regulations made under this section, to an allowance or repayment of the duty payable under this section in respect of the motor spirit used during that period; and (c) Any duly qualified medical practitioner or registered veterinary surgeon using motor spirit for the purpose of supplying motive power to a motor car or motor cycle kept by him, while it is being used by him for the purposes of his profession, shall be entitled, in accordance with regulations made under this section, to an allowance or repayment of half the amount of duty payable under this section in respect of a licence authorising the supply of that motor spirit. (2.) A licence shall be in such form, and shall be issued in such manner, and subject to such conditions, as may be prescribed by regulations made for the purposes of this section by the Board of Trade, and the regulations may provide for the use of different forms of licence according to the purpose for which the supply of motor spirit is required, and every licence shall specify the amount of motor spirit authorised by the licence to be supplied to the holder. Regulations may provide for the surrender of any licence under this section authorising the supply of motor spirit, and for any consequent repayment of duty. (3.) Nothing in this section or in any provisions supplemental to this section shall apply to the supply of motor spirit to licensed dealers for the purpose of sale to customers, but those provisions shall apply to the appropriation of motor spirit by a supplier of motor spirit for purposes other than the supply to customers in the same manner as they apply to obtaining a supply of motor spirit. (4) In this section, and in any provisions supplemental to this section, "motor spirit" has the same meaning as in Part VI of "The Finance (1909-10) Act, 1910." 16.-(1.) A person shall not, on or after the 1st day of August, 1916, obtain or attempt to obtain a supply of motor spirit unless he is the holder of a licence for the time being in force under the preceding section of this Act, or in excess of the amount with which he is authorised to be supplied by the licence. (2.) A person shall not, on or after the 1st day of August, 1916, supply motor spirit to a person who is not the holder of a licence for the time being in force under the preceding section of this Act, or in excess of the amount authorised to be supplied by the licence. (3.) A person supplying motor spirit shall, on or after the 1st day of August, 1916, in such manner as may be directed by regulations made under the preceding section of this Act, enter on the licence of the person supplied the name and address of the supplier, the amount supplied, and the date on which it was supplied. (4.) A person shall not use motor spirit, with which he is authorised to be supplied for any special purpose by his licence, for any other purpose. (5.) If any person acts in contravention of or fails to comply with any provision of this section, or makes any entry on a licence which is false in any material particular, or makes any |