Joint Committee of those Houses, and the petitioner shall be allowed to appear and oppose as in the case of private Bills.

7. Any Act confirming an Order under this Act may be repealed, altered, or amended by any subsequent Order made under this Act.

8. The Board of Trade may revoke, either wholly or partially, any Order made by them before the Order is confirmed by Parliament, but such revocation shall not be made whilst the Bill confirming the Order is pending in either House of Parliament.

9. The making of an Order shall be prima facie evidence that all the requirements of this Act in respect of proceedings required to be taken previously to the making of the Order have been complied with.

6 Edw. VII, The Merchant Shipping Section 73.‡

c. 48

Act, 1906

ACT of the British Parliament to give Statutory Effect for a Limited Period to Resolutions varying or renewing Taxation, and to make Provision with respect to Payments and Deductions made on account of any Temporary Tax between the Dates of the Expiration and Renewal of the Tax.

[3 Geo. V, c. 3.]

[April 25, 1913.]

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:

1.—(1.) Where a resolution is passed by the Committee of Ways and Means of the House of Commons (so long as it is a Committee of the whole House) providing for the variation of any existing tax, or for the renewal for a further period of any tax in force or imposed during the previous financial year, whether at the same or a different rate, and whether with or without modifications, and the resolution contains a declaration * Vol. LXXXVI, page 861; ibid., page 961. + Vol. LXXXIX, page 252. Vol. XCIX, page 45.

that it is expedient in the public interest that the resolution should have statutory effect under the provisions of this Act, the resolution shall, for the period limited by this section, and subject to the provisions of this Act, have statutory effect as if contained in an Act of Parliament, and, where the resolution provides for the renewal of a tax, all enactments which were in force with reference to that tax as last imposed by Act of Parliament shall, during the said period, and subject to the provisions of this Act, have full force and effect with respect to the tax as renewed by the resolution:

Provided that

(a.) The resolution shall cease to have statutory effect if it is not agreed to, with or without modification, by the House within the next ten days on which the House sits after the resolution is passed by the Committee, and also if a Bill varying or renewing the tax is not read a second time within the next twenty days on which the House sits after the resolution is agreed to; and

(b.) The resolution shall cease to have statutory effect if Parliament is dissolved or prorogued, or an Act comes into operation varying or renewing the tax, or the resolution is rejected by the House, or the provisions giving effect to the resolution are rejected during the passage of the Bill containing those provisions through the House, and the resolution, if modified by the House, shall have effect under this Act as so modified; and

(c.) Where the resolution so ceases to have statutory effect, or the said period terminates, before an Act comes into operation varying or renewing the tax, any money paid in pursuance of the resolution shall be repaid or made good, and any deduction made in pursuance of the resolution shall be deemed to be an unauthorised deduction; and

(d.) Where the tax as varied or renewed by the resolution is modified, either by the House or by the Act varying or renewing the tax, any money which has been paid in pursuance of the resolution, which would not have been payable under the new conditions affecting the tax shall be repaid or made good, and any deduction made in pursuance of the resolution shall, so far as it would not have been authorised under the new conditions affecting the tax, be deemed to be an unauthorized deduction; and

(e.) When during any session a resolution has had statutory effect under this Act, statutory effect shall not be again given under this Act in the same session to the same resolution or to a resolution having the same effect.

(2.) The period for which a resolution shall have statutory force under this section shall be a period expiring at the end of four months after the date on which the resolution is expressed to take effect, or, if no such date is expressed, after the date on which the resolution is passed by the Committee.

(3.) In this Act any expression referring to the renewal

of a tax shall be deemed to refer also to the reimposition of

a tax.

2.-(1.) Any payment or deduction made on account of a temporary tax within one month after the date of the expiration of the tax shall, if the payment or deduction would have been a legal payment or deduction if the tax had not expired, be deemed to be a legal payment or deduction, subject to the condition that if a resolution is not passed by the House of Commons or by the Committee of Ways and Means of the House of Commons (if that Committee is a Committee of the whole House) within that month for the renewal of the tax, or if such a resolution is passed within that month but ceases to have statutory effect under this Act, any money so paid or deducted shall be repaid or made good, and that if the tax is ultimately renewed at a different rate or with modifications, any amount paid or deducted which could not properly have been paid or deducted under the new conditions affecting the tax shall be repaid or made good.

For the purposes of this provision, the expression "temporary tax" means a tax which has been imposed or renewed for a limited period not exceeding eighteen months, and was in force or imposed during the previous financial year.

(2.) Section 95 of "The Finance (1909-10) Act, 1910,"* shall have effect with respect to any duties imposed by the Finance Act of this or any previous year, with the substitution of a reference to that Finance Act for any reference in that section to "this Act," but this provision shall not affect any past proceeding in any Court of law.

3. This Act shall apply only to duties of Customs and Excise and to income tax.

4. This Act may be cited as "The Provisional Collection of Taxes Act, 1913."

ACT of the British Parliament to Prohibit and Restrict Children and Young Persons being taken out of the United Kingdom with a view to Singing, Playing, Performing, or being Exhibited for Profit.

[3 & 4 Geo. V, c. 7.]

[August 15, 1913.]

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:

1.—(1.) If any person causes or procures any child or young person, or, having the custody, charge, or care of any child or young person, allows such child or young person to go out of

the United Kingdom for the purpose of singing, playing, performing, or being exhibited for profit, that person shall, unless, in the case of a young person, such a licence as is hereinafter mentioned has been granted, be guilty of an offence against this Act.

(2.) A constable or any person authorized by a Justice may take to a place of safety any child or young person in respect of whom there is reason to believe that an offence under this section has been or is about to be committed, and the provisions of section 20 of "The Children Act, 1908," shall apply as if such an offence were an offence mentioned in the First Schedule to that Act.

(3.) This section shall not apply in any case where it is proved that the child or young person was only temporarily resident in the United Kingdom.

2.-(1.) A Police Magistrate may grant a licence in such form as the Secretary of State may prescribe, and subject to such restrictions and conditions as the Police Magistrate thinks fit, for any young person to go out of the United Kingdom for the purpose of singing, playing, performing, or being exhibited for profit, but no such licence shall be granted unless the Police Magistrate is satisfied

(a.) That the application for the licence is made by or with the consent of the parent or guardian of the young person;

(6.) That the young person is going out of the United Kingdom in order to fultil a particular engagement;

(c.) That the young person is fit for the purpose;

(d.) That proper provision has been made to secure the health, kind treatment, and adequate supervision of the young person whilst abroad, and his return to the United Kingdom at the expiration or revocation of the licence;

(e.) That a copy of the contract of employment or other document, showing the terms and conditions of employment, drawn up in a language understood by the young person, has been furnished to the young person.

(2.) A licence under this section shall not be granted for more than three months, but may be renewed by a Police Magistrate from time to time for a like period, but no such renewal shall be granted unless the Police Magistrate is satisfied by a report of a British consular officer or other trustworthy person that the conditions of the licence are being complied with.

(3.) Where a person applies for a licence or the renewal of a licence under this section, he shall, at least seven days before making the application, give notice thereof to the chief officer of the police for the district in which the young person resides or resided, and that officer may make a report in writing on the case to the Police Magistrate, or may appear or instruct some person to appear before the Police Magistrate hearing the application and show cause why the licence should not be granted or renewed, and the Police Magistrate shall not grant or renew the licence unless he is satisfied that notice has been properly so given.

The notice given by the applicant shall be accompanied by a copy of the contract of employment or other document showing the terms and conditions of employment, which copy shall be sent by the Chief Officer of Police to the Police Magistrate.

(4.) The Police Magistrate to whom application is made for the grant or renewal of a licence under this section shall, unless he is satisfied that under the circumstances it is unnecessary, require the applicant to give such security, either by entering into a recognizance with or without sureties or otherwise, as he may think fit, for the observance of the restrictions and conditions contained in the licence, and the recognizance may be enforced in like manner as a recognizance for the doing of some matter or thing required to be done in a proceeding before a Court of Summary Jurisdiction is enforceable.

(5.) In any proceeding for enforcing a recognizance under this section, a report of any British consular officer, and any deposition made on oath before a British consular officer and authenticated by the signature of that officer respecting the observance or non-observance of any of the conditions or restrictions contained in a licence granted under this Act, shall, upon proof that the consular officer or deponent cannot be found in the United Kingdom, be admissible in evidence; and it shall not be necessary to prove the signature or official character of the person appearing to have signed any such report or deposition.

(6.) Where a licence is granted under this section, the Police Magistrate shall send to the Secretary of State for transmission to the proper consular officer such particulars as the Secretary of State may by regulation prescribe, and every consular officer shall register the particulars so transmitted to him and perform such other duties in relation thereto as the Secretary of State may direct.

(7.) A licence granted under this section may be revoked by the Police Magistrate at any time if he is satisfied that any of the conditions on which the licence was granted are not being complied with.

3.-(1.) A person guilty of an offence against this Act shall, on summary conviction, be liable, at the discretion of the Court, to a fine not exceeding 1007., or alternatively or in default of payment of such fine, or in addition thereto, to imprisonment, with or without hard labour, for any term not exceeding three months:

Provided that, where the offender, by means of any false pretence or false representation, procures the child or young person to go out of the United Kingdom for any such purpose as aforesaid, he shall be liable on conviction on indictment to imprisonment, with or without hard labour, for any term not exceeding two years.

(2.) Where proceedings are taken against any person under this Act in respect of any child or young person, and it is proved that the defendant caused or procured or allowed the child or