Now, therefore, His Majesty, by and with the advice of his Privy Council, by virtue and in pursuance of the provision of the above-recited sub-section, and of every other power him thereunto enabling, doth order, and it is hereby ordered, that the provisions of section 91 of "The Patents and Designs Act, 1907," so far as relates to patents and designs, shall apply to the Union of South Africa. This Order shall come into force from and including the 1st day of July, 1918. ALMERIC FITZROY. ACT of the British Parliament to grant certain Duties of Customs and Inland Revenue (including Excise), to alter other Duties, and to amend the Law relating to Customs and Inland Revenue (including Excise) and the National Debt, and to make further provision in connection with Finance. [8 & 9 Geo. V, c. 15.] MOST GRACIOUS SOVEREIGN, [July 30, 1918.] WE, 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 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 hereinafter mentioned; and do therefore most humbly beseech your Majesty that it may be enacted, and be it enacted by the King's most 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: PART I.-Customs and Excise. 1. The following duties of Customs, imposed by Part 1 of "The Finance (No. 2) Act, 1915,"* shall continue to be charged, levied and paid until the 1st day of August, 1919, that is to say: : Increased duty on tea Additional duties on dried fruit Additional duty on motor spirit New import duties Section of Act. 10 (1) 12 • Vol. CIX, page 21. 2. The following duties of Excise, imposed by Part I of "The Finance (No. 2) Act, 1915, shall continue to be charged, levied and paid until the 1st day of August, 1919, that is to say: Additional duty on motor spirit Section of Act. 11 3.-(1.) In lieu of the duties of Customs payable on spirits imported into Great Britain or Ireland, there shall, as from the 23rd day of April, 1918, be charged, levied, and paid, subject as hereinafter provided, the duties specified in Part I of the First Schedule to this Act, together with the additional duties specified in Part II of that Schedule. (2.) In lieu of the Excise duty payable for every gallon computed at proof of spirits distilled in Great Britain or Ireland there shall, as from the 23rd day of April, 1918, be charged, levied, and paid an Excise duty of 11. 10s., together with the additional duties specified in Part III of the First Schedule to this Act. And so in proportion for any less quantity. 4.-(1.) In the case of any mixture, compound or preparation which, on importation, is charged with duty in respect of the spirit contained in it, or used in its preparation or manufacture, the duties specified in Part I of the First Schedule to this Act shall be reduced by the sum of 15s. 3d., or if the mixture, compound, or preparation is entered in such a manner as to indicate that the strength is not to be tested by the sum of 11. Os. 6d., and the additional duty specified in Part II of that Schedule shall not be charged, if the mixture, compound, or preparation is one which is recognised by the Commissioners of Customs and Excise as being used for medical purposes. (2.) If any person proves to the satisfaction of the Commisioners of Customs and Excise that any spirits in respect of which the duties imposed by this Act have been paid have been delivered to him and used solely in the manufacture or preparation of any article recognised by the Commissioners as being used for medical purposes, or have been used for scientific purposes, he shall, subject to such regulations as the Commissioners of Customs and Excise may prescribe, be entitled to obtain from the Commissioners repayment of the sum of 158. 3d. in respect of every gallon computed at proof of spirits so used, and shall also, if he proves to the satisfaction of the Commisioners that the spirits so used were spirits to which the restrictions contained in The Immature Spirits (Restriction) Act, 1915," did not apply, be entitled to obtain additional duty in respect of immature spirits (if any) paid under this Act in respect of the spirits. (3.) Regulations made under this section may provide that a person shall not be entitled to claim repayment unless he has kept such books and taken such account of stock as may be prescribed by the regulations, and may apply to any such person any of the enactments relating to any duty of customs or excise and to persons carrying on any trade subject to the laws of Excise, and may contain such other provisions as the Commissioners of Customs and Excise may consider necessary for the protection of the revenue. (4.) If any person contravenes or fails to comply with the regulations made by the Commissioners under this section, or if any person for the purpose of obtaining any repayment of duty under this section or in connection with any application for any such repayment, makes any false statement or false representation, he shall in respect of each offence be liable to an Excise penalty of 500l. 5.-(1.) In lieu of the duties of Customs payable on beer of the descriptions called or similar to mum, spruce or black beer, or Berlin white beer, or other preparations, whether fermented or not fermented, of a similar character, imported into Great Britain or Ireland, there shall, as from the 23rd day of April, 1918, be charged, levied and paid the following duties (that is to say): For every 36 gallons of beer where the worts Not exceeding 1,215 degrees £ 8. d. 10 2 0 11 16 8 (2.) In lieu of the duties of Customs payable on every description of beer other than that specified in the preceding sub-section imported into Great Britain or Ireland, there shall, as from the 23rd day of April, 1918, be charged, levied, and paid the following duty (that is to say): — For every 36 gallons where the worts thereof were £ s. d. 210 6 (3.) In lieu of the Customs drawback now payable there shall be allowed and paid on the exportation, shipment for use as stores, or removal to the Isle of Man, of beer imported into Great Britain or Ireland, on which it is shown that the increased Customs duty charged by this Act has been paid, a drawback calculated according to the original gravity thereof (that is to say): For every 36 gallons of an original gravity of £ s d. 210 3 (4.) In the case of beer which is of a gravity different from the gravity aforesaid, the duty or the drawback, as the case may be, shall be varied proportionately. 6. In lieu of the duty of Excise payable in respect of beer brewed in the United Kingdom there shall, as from the 23rd day of April, 1918, be charged, levied, and paid: For every 36 gallons of worts of a specific gravity .. £ s. d. 210 0 and in lieu of the drawback of Excise payable in respect of beer exported from the United Kingdom as merchandise or shipped for use as ship's stores, there shall be allowed and paid in respect of beer on which it is shown that the increased Excise duty charged by this Act has been paid a drawback calculated according to the original gravity thereof (that is to say): For every 36 gallons of beer of an original gravity .. £ s. d. 2 10 3 and so as to both duty and drawback in proportion for any difference in quantity or gravity. 7.—(1.) In lieu of the duty of Customs payable on tobacco there shall, as from the 23rd day of April, 1918, be charged levied, and paid upon tobacco imported into Great Britain or Ireland, the duties specified in Part I of the Second Schedule to this Act. (2.) In lieu of the Excise duties payable on tobacco grown in Great Britain or Ireland there shall, as from the 23rd day of April, 1918, be charged, levied, and paid on tobacco grown in Great Britain or Ireland the duties specified in Part II of the Second Schedule to this Act. (3.) Drawback allowed under section 1 of "The Manufactured Tobacco Act, 1863," as extended or amended by any subsequent Act on tobacco exported from Great Britain or Ireland or deposited in a bonded or King's warehouse shall, in cases where it is shown that the increased duties imposed by this section have been paid, be allowed at the rates set out in Part III of the Second Schedule to this Act, instead of at the rates set out in the First Schedule to The Finance Act, 1917,"* but subject to the provisions affecting allowance of drawback contained in the Schedule to "The Finance Act, 1904." 66 (4.) So much of section 1 of The Manufactured Tobacco Act, 1863," as provides that drawback is not to be allowed on any tobacco unless the tobacco stalks therein contained have been fairly cut in the same with portions of + Vol. XCVII, page 6. * Page 55. the lamina of the leaf adhering thereto, and section 13 of "The Tobacco Act, 1840," shall cease to have effect. 8. In lieu of the present Customs duties, drawbacks, and allowance in respect of sugar, molasses, glucose, and saccharin there shall, as from the 23rd day of April, 1918, be charged, levied, and paid the duties specified in the first column of Part I of the Third Schedule to this Act, and there shall be paid and allowed the drawbacks and allowance set out in Part II of that Schedule. 9.-(1.) In lieu of the present Excise duties, drawbacks. and allowance in respect of sugar, molasses, glucose, and saccharin there shall as from the 23rd day of April, 1918, be charged, levied, and paid the duties specified in the second column of Part I of the Third 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. 10.—(1.) In addition to the duties of Customs payable on matches imported into Great Britain or Ireland there shall, as from the 23rd day of April, 1918, be charged, levied, and paid an additional duty at the rate of 1s. 8d. for every 10,000 matches so imported. (2.) In addition to the duties of excise now payable on matches made in Great Britain or Ireland there shall, as from the 23rd day of April, 1918, be charged, levied, and paid an additional duty at the rate of is. 8d. for every 10,000 matches so made, and so in proportion for any less quantity. 11. On and after the 1st day of August, 1918, section 1 of "The Finance (New Duties) Act, 1916,"* as amended by section 3 of "The Finance Act, 1917," shall have effect as if for the words 12. The power of the Commissioners of Customs and Excise to defer the time for payment of beer duty under section 16 of "The Inland Revenue Act, 1880," may be exercised so as to delay the time for payment for a period not * Vol. CX, page 14. |