""*

45.-(1.) Section 20 of "The Finance Act, 1894,' (which relates to payment of death duties where death duties are payable in certain British Possessions), shall have effect as if the Malay States were a British Possession within the meaning of that section.

(2.) For the purposes of this section, "the Malay States means the Federated Malay States and Johore, Kedah, Perlis, Kelantan, Trengganu, and Brunei.

46. The stamp duty chargeable by way of composition for stamp duty under Section 114 of The Stamp Act, 1891," as extended or amended by Section 39 of "The Finance Act, 1894, Section 5 of “* The Finance Act, 1898,'' and Section 37 of The Finance Act, 1920," shall, in the cases hereinafter mentioned, be reduced so as to be

..

(a.) When the period within which the stock is to be redeemed or paid off, or during which annual or other payments in respect of the redemption or payment off of the stock are required to be made, does not exceed twenty years from the date of the composition, 1s. for every £10 and any fraction of £10 of the nominal amount of the stock inscribed at the date of the composition; and

(b.) When the said period exceeds twenty years but does not exceed forty years from the said date, 28. for every such £10 or fraction of £10.

47. Sub-Section (6) of Section 9 of "The Alkali, &c. Works Regulation Act, 1906" (which relates to the stamp duty chargeable on certificates of registration of alkali and other works), shall have effect as if for the words "£5 there were substituted the words £10," and for the words £3" there were substituted the words £6":

66

66

Provided that nothing in this section shall affect the stamp duty chargeable in respect of any certificate of registration issued before the 1st day of April, 1923.

48. The Postmaster-General, in the exercise of any powers for the time being vested in him in relation to spoiled, unused or misused stamps, may make repayments or give other stamps in return for any spoiled, unused or misused stamps either of a value equal to the face value thereof, or, if he thinks fit, of any less value.

49.-(1.) Part I of this Act, so far as it relates to duties of customs, shall be construed together with "The Customs (Consolidation) Act, 1876," and any enactments amending that Act, and, so far as it relates to duties of excise, shall be construed together with the Acts which relate to the duties of excise and the management of those duties.

Part II of this Act shall be construed together with the Income Tax Acts and the Acts relating to inhabited house duty.

* Vol. LXXXVII, page 669.

Part III of this Act shall be construed together with Part III of The Finance (No. 2) Act, 1915."

64

(2.) This Act may be cited as The Finance Act, 1922." (3.) Such of the provisions of this Act as relate to matters with respect to which the Parliament of Northern Ireland has power to make laws shall not extend to Northern Ireland.

(4.) The enactments set out in the Third Schedule to this Act are hereby repealed to the extent mentioned in the third column of that Schedule, but this repeal shall not, as respects the enactments mentioned in Part II of that Schedule. come into operation until the 6th day of April, 1923..

SCHEDULES.

[Not printed.]

ACT of the British Parliament for enabling effect to be given to two Treaties signed at Washington on behalf of His Majesty and certain other Powers.

[12 & 13 Geo. V, c. 21.]

[July 20, 1922.]

WHEREAS at Washington on the 6th day of February, 1922, two Treaties were signed on behalf of His Majesty, the one (being a Treaty for the Limitation of Naval Armament) containing among other provisions, the provisions set out in the First Schedule to this Act, and the other (being a Treaty to protect neutrals and non-combatants at sea in time of war and to prevent use in war of noxious gases and chemicals), containing among other provisions the provisions set forth in the Second Schedule to this Act;

And whereas it is expedient to give effect to the provisions so set forth in manner hereafter appearing:

Be it therefore 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.) No person shall, without a licence from the Admiralty

(a.) Within any part of His Majesty's Dominions to which this Act applies, build any vessel of war, or alter, arm or equip any ship so as to adapt her for use as a vessel of war; or

(b.) Despatch or deliver, or allow to be despatched or

delivered, from any place within any part of His Majesty's Dominions to which this Act applies any ship which has been so built, altered, armed, or equipped as aforesaid either entirely or partly within His Majesty's Dominions :

Provided that a licence for any such purpose shall not be refused by the Admiralty unless it appears to the Admiralty. necessary to do so for the purpose of securing the observance of the obligations imposed by the first-mentioned Treaty, and where a licence is granted subject to conditions, the conditions shall be such only as may appear necessary to the Admiralty for the purpose aforesaid.

(2.) An application for a licence under this section shall be accompanied by such designs and particulars as the Admiralty may require.

(3.) The Admiralty may, by warrant, empower any person to enter any dockyard, shipyard, or other place, and to make enquiries respecting any ship being built, altered, armed or equipped therein, with a view to ascertaining whether any ship is being built, altered, armed, or equipped contrary to this Act, and to search any such ship.

(4.) If any question arises as to whether a ship is a vessel of war, or whether any alteration, arming, or equipment of a ship is such as to adapt her for use as a vessel of war, the question shall be referred to and determined by the Admiralty, whose decision shall be final.

2.-(1.) If any person contravenes the foregoing provisions of this Act, or contravenes or fails to comply with any condition subject to which a licence under this Act is granted, he shall be guilty of an offence and shall be liable on conviction on indictment to imprisonment with or without hard labour for a term not exceeding two years, or to a fine not exceeding £100, or to both such imprisonment and fine, and the ship in respect of which the offence is committed and her equipment shall be liable to forfeiture to His Majesty.

(2.) Where the person guilty of such an offence is a company or corporation, every director and manager of the company or corporation shall be guilty of the like offence and liable to the like penalties, unless he proves that the act or omission constituting the offence took place without his knowledge and consent.

(3.) Where any such offence has been committed by any person by reason whereof a ship or the equipment thereof has become liable to forfeiture, proceedings may be instituted contemporaneously or not, as may be thought fit, against the offender in any Court having jurisdiction of the offence, and against the ship, or ship and equipment, for the forfeiture in a Court having jurisdiction in Admiralty; but it shall not be necessary to take proceedings against the offender because proceedings are instituted for the forfeiture, or to take pro

ceedings for the forfeiture because proceedings are taken against the offender.

(4.) Section 76 of "The Merchant Shipping Act, 1894 "* (which relates to the forfeiture of ships) as amended by any subsequent enactment, shall apply to ships which have become subject to forfeiture under this Act in like manner as it applies to ships subject to forfeiture under Part I of that Act.

(5.) If the Admiralty are satisfied that there is reasonable ground for believing that a ship has been or is being built, altered, armed, or equipped contrary to this Act, or about to be despatched or delivered in contravention of this Act, the Admiralty shall have power to issue a warrant ordering any such officer as is mentioned in the said Section 76 to seize and search the ship, and to detain the ship, and Section 692 of "The Merchant Shipping Act, 1894," relating to the detention of ships under that Act, shall apply to the detention of ships under this Act.

(6.) No proceedings shall be instituted in respect of any such offence as aforesaid without the consent of the Admiralty.

3. The foregoing provisions of this Act shall be in addition to and not in derogation of the provisions of "The Foreign Enlistment Act, 1870.''

4. Any person in the service of any Power who violates any of the Rules contained in Article I set forth in the Second Schedule to this Act, whether or not such person is under a governmental superior, shall be deemed to have violated the laws of war, and shall be liable to trial and punishment as if for an act of piracy, and if found within His Majesty's Dominions, may be brought to trial before any civil or military tribunal who would have had jurisdiction to deal with the case if the act had been an act of piracy.

5.-(1.) This Act shall extend to the whole of His Majesty's Dominions, except India and the self-governing Dominions, that is to say, the Dominion of Canada, the Commonwealth of Australia (including for this purpose Papua and Norfolk Island), the Dominion of New Zealand, the Union of South Africa, and Newfoundland, and, after the constitution of the Irish Free State, the Irish Free State:

Provided that, in the application of this Act to any part of His Majesty's Dominions outside the United Kingdom, for references to the Admiralty" there shall be substituted references to "the Governor of the Possession."

(2.) His Majesty may, by Order in Council, extend the provisions of this Act to any British Protectorate, subject to such modifications as may be contained in the Order.

+ Vol. LX, page 278.

* Vol. LXXXVI, page 633.
[CXVI]

6.-(1.) This Act may be cited as

Washington Act, 1922."

(2.) This Act shall come into operation on such day as may be fixed by Order of His Majesty in Council.*

194

SCHEDULES.

The Treaties of

FIRST SCHEDdule.

Articles of Treaty for the Limitation of Naval Armament.

ART. V. No capital ship exceeding 35,000 tons (35,560 metric tons) standard displacement shall be acquired by, or constructed by, for, or within the jurisdiction of, any of the contracting Powers.

VI. No capital ship of any of the contracting Powers shall carry a gun with a calibre in excess of 16 inches (406 millimetres).

IX. No aircraft carrier exceeding 27,000 tons (27,432 metric tons) standard displacement shall be acquired by, or constructed by, for, or within the jurisdiction of, any of the contracting Powers.

*

*

X. No aircraft carrier of any of the contracting Powers shall carry a gun with a calibre in excess of 8 inches (203 millimetres). Without prejudice to the provisions of Article IX, if the armament carried includes guns exceeding 6 inches (152 millimetres) in calibre the total number of guns carried, except anti-aircraft guns and guns not exceeding If alternatively the 5 inches (127 millimetres), shall not exceed ten. armament contains no guns exceeding 6 inches (152 millimetres) in calibre, the number of guns is not limited. In either case the number of anti-aircraft guns and of guns not exceeding 5 inches (127 millimetres) is not limited.

XI. No vessel of war exceeding 10.000 tons (10,160 metric tons) standard displacement, other than a capital ship or aircraft carrier, shall be acquired by, or constructed by, for, or within the jurisdiction Vessels not specifically built as of, any of the contracting Powers. as troop fighting ships nor taken in time of peace under Government control for fighting purposes, which are employed on fleet duties or transports or in some other way for the purpose of assisting in the prosecution of hostilities otherwise than as fighting ships, shall not be within the limitations of this Article.

XII. No vessel of war of any of the contracting Powers, hereafter laid down, other than a capital ship, shall carry a gun with a calibre in excess of 8 inches (203 millimetres).

XIV. No preparations shall be made in merchant ships in time of peace for the installation of warlike armaments for the purpose of converting such ships into vessels of war, other than the necessary stiffening of decks for the mounting of guns not exceeding 6-inch (152 millimetres) calibre.

XV. No vessel of war constructed within the jurisdiction of any of the contracting Powers for a non-contracting Power shall exceed the limitations as to displacement and armament prescribed by the present treaty for vessels of a similar type which may be constructed by or for any of the contracting Powers; provided, however, that the displacement for aircraft carriers constructed for a non-contracting Power shall in no case exceed 27,000 tons (27.432 metric tons) standard displacement.

XVI. If the construction of any vessel of war for a non-contracting Power is undertaken within the jurisdiction of any of the contracting Powers, such Power shall promptly inform the other contracting Powers

* Came into operation on October 15, 1923.