dues as so increased shall be levied and the rules construed accordingly. And His Majesty, in exercise of his said powers, and by and with the advice aforesaid, is further pleased to order, and it is hereby ordered, that the exemptions in the said Second Schedule shall, as from the said 1st day of January, 1919, be altered in the following way, namely, by reading therein instead of the words “His Majesty's ships and the words ships belonging to foreign Governments. the words "ships belonging to His Majesty or to a foreign Government unless carrying cargo or passengers for freight or fares," and that the Schedule shall be altered and read accordingly. ALMERIC FITZROY. BRITISH ORDER IN COUNCIL extending the Boundaries of the Gilbert and Ellice Islands Colony to include Christmas Island.-London, July 30, 1919.* At the Court at Buckingham Palace, the 30th day of July, 1919. PRESENT: THE KING'S MOST EXCELLENT MAJESTY. Lord Chamberlain. Lord Newton. Sir Frederick Ponsonby. WHEREAS by The Colonial Boundaries Act, 1895," it is provided that, where the boundaries of a Colony have, either before or after the passing of that Act, been altered by order in Council or by Letters Patent, the boundaries as so altered shall be, and be deemed to have been, from the date of the alteration, the boundaries of the Colony; And whereas it is expedient that the boundaries of the Gilbert and Ellice Islands Colony should be altered so as to include the island in the Pacific Ocean known as Christmas Island: Now, therefore, His Majesty, by virtue and in exercise of the powers by The Colonial Boundaries Act, 1895," or otherwise in His Majesty vested, is pleased, by and with the advice of his Privy Council, to order, and it is hereby ordered, as follows: "London Gazette," November 28, 1919. From and after the proclamation of this Order by publication in the Western Pacific High Commission Gazette " the boundaries of the Gilbert and Ellice Islands Colony shall be extended so as to include Christmas Island. 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 provisions in connection with Finance. [9 & 10 Geo. V, c. 32.] Most Gracious Sovereign, [July 31, 1919.] 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 I of 'The Finance (No. 2) Act, 1915,"* shall, subject as hereinafter provided, continue to be charged, levied, and paid, in the case of the new import duties until the 1st day of May, 1920, and in the case of any other duties until the 1st day of August, 1920, that is to say: 2. The additional duties of excise imposed by Section 11 of "The Finance (No. 2) Act, 1915," upon medicine liable to duty shall continue to be charged, levied and paid until the 1st day of August, 1920. 3. (1.) In lieu of the duties of customs payable on spirits imported into Great Britain or Ireland, there shall, as from the 1st day of May, 1919, 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 1st day of May, 1919, be charged, levied and paid an excise duty of 21. 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 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 1st day of May, 1919, be charged, levied and paid the following duties (that is to say): For every 36 gallons of beer where the worts thereof are, or were before fermentation, of a £ s. d. (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 1st day of May, 1919, be charged, levied and paid the following duty (that is to say): For every 36 gallons where the worts thereof ... ... £ s. d. 3 10 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 £ s. d. 3 10 3 (4.) In the ase 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. 5. In lieu of the duty of excise payable in respect of beer brewed in Great Britain or Ireland there shall, as from the 1st day of May, 1919, be charged, levied and paid— £ s. d. For every 36 gallons of worts of a specific gravity of 10550 degrees the duty of... 3 10 0 and in lieu of the drawback of excise payable in respect of beer exported from Great Britain or Ireland, as merchandise or 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 £ 8. d. 3 10 3 and so, as to both duty and drawback, in proportion for any difference in quantity or gravity. 6.-(1.) In lieu of the existing duties upon licences to be taken out annually by brewers of beer other than brewers for sale there shall, on and after the 1st day of October, 1919, be charged, levied and paid the following duties of excise (that is to say): If the beer brewed by the brewer is £ 8. d. 040 If the beer brewed by the brewer is (a.) Where the brewer is the occupier ... ... (b.) Where the brewer is the occupier of a house of an annual value of 101. or less 2 10 0 1 5 0 Provided that, where the brewer is the occupier of a house of an annual value of 81. or less, he may between the 30th day of April and the 31st day of August in any year obtain without payment of duty a licence to brew a quantity not exceeding 2 bushels of malt, or the equivalent thereof, for his own use in the course of his employment on harvest work. (2.) If the annual value of the house occupied by a brewer of beer other than a brewer for sale does not exceed 10, duty shall not be charged on beer brewed by him, and if the annual value of the house occupied by him exceeds 101. and does not exceed 151., duty shall not be charged upon beer brewed by him, provided that he brews solely for his own domestic use. 7. On and after the 1st day of October, 1919, Section 1 of "The Finance (New Duties) Act, 1916," as amended by Section 3 of "The Finance Act, 1917," and Section 11 of "The Finance Act, 1918," shall have effect as if for the words exceeds 4d. and does not exceed 7d. there were substituted the words ... ... ... 2d. 14d. 2d. exceeds 4d. and does not exceed 41d. exceeds 44d. and does not exceed 7d. 8.-(1.) With a view to conferring a preference in the case of empire products, the duties of customs on the goods specified in the Second Schedule to this Act shall, on and after the dates provided for in that Schedule, be charged at the reduced rates (hereinafter referred to as "preferential rates") shown in the second column of that schedule, where the goods are shown to the satisfaction of the Commissioners of Customs and Excise to have been consigned from and grown, produced or manufactured, in the British Empire. For the purposes of this section "The British Empire" means any of His Majesty's dominions outside Great Britain and Ireland, and any territories under His Majesty's protection, and includes India: Provided that, where any territory becomes a territory under His Majesty's protection, or is a territory in respect of which a mandate of the League of Nations is exercised by the Government of any part of His Majesty's dominions, His Majesty may by Order in Council direct that that territory shall be included within the definition of the British Empire for the purposes of this section, and this section shall have effect accordingly. Goods shall not be deemed to have been manufactured in the British Empire as aforesaid unless such proportion of their value as is prescribed by regulations made by the Board of Trade is the result of labour within the British Empire. (2.) Where the Board of Trade is satisfied as respects any class of goods to which the preferential rates apply that those articles are to a considerable extent manufactured in the British Empire from material which is not wholly grown or produced in the empire, the Board may by order direct that the preferential rate shall be charged only in respect of such proportion of those goods as corresponds to the proportion of dutiable material used in their manufacture which is shown to have been grown or produced in the empire. (3.) Where goods are manufactured in a bonded factory in Great Britain or Ireland from dutiable material shown to |