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ACT of the British Parliament to authorise the Treasury to Guarantee the Payment of Interest on a Loan to be raised by the Government of the Soudan.

[3 & 4 Geo. V, c. 10.]

[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, aud Commons, in this present Parliament assembled, and by the authority of the same, as follows:

1.-(1.) The Treasury may, subject to the provisions of this Act, guarantee in such manner as they think fit the payment of the interest at a rate not exceeding 3 per cent. per annum on any loan raised by the Government of the Soudan for the purposes set out in the schedule to this Act, not exceeding in the aggregate an amount sufficient to raise 3,000,000.

(2.) A guarantee shall not be given in pursuance of this Act until the Government of the Soudan have provided to the satisfaction of the Treasury and the Secretary of State

(a.) For raising, appropriating, and duly applying the loan for the purposes and in the manner set out in the schedule to this Act, subject to any arrangements which may be made for the application of savings on one head of expenditure to another head of expenditure:

(b.) For the establishment and regulation of one or more sinking funds for the purpose of the repayment of the principal of the loan or any instalment thereof within a period not exceeding thirty years from the date on which the loan or instalment is actually raised:

(c.) For charging on the general revenues and assets of the Soudan, or on any other revenues or assets which may be made available for the purpose, with priority over any charges not existing at the date of the passing of this Act, the principal and interest of the loan and any sinking fund payments for the repayment of the principal of the loan:

(d.) For charging on the general revenues and assets of the Soudan immediately after the last-mentioned charge the repayment to the Treasury of any sum issued out of the Consolidated Fund under this Act on account of the guarantee given under this Act with interest thereon at the rate of 4 per cent. per

annum:

(e.) For raising or securing the raising of sufficient money to meet the above charges.

(3.) Any sums required by the Treasury for fulfilling their guarantee given under this Act shall be charged on and issued out of the Consolidated Fund or the growing produce thereof, and any sums paid on account of the repayment of any amount so issued out of the Consolidated Fund shall be paid into the Exchequer.

(4.) The Treasury shall lay before both Houses of Parliament a statement of any guarantee given under this Act, and an account of any sums issued out of the Consolidated Fund for the purpose of any such guarantee as soon as may be after any guarantee is so given or any sum is so issued.

2. This Act may be cited as "The Government of the Soudan Loan Act, 1913."

SCHEDULE.

I. Irrigation-

(1) Works for the purpose of irrigating the Gezireh

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(2.) Works for the purpose of irrigating the Tokar

cotton-producing area

(3.) Works for the purpose of irrigating the cotton-
producing area near Kassala

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£

1,000,000

..

100,000

200,000

1,600,000

100,000

3,000,000

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ACT of the British Parliament to amend The Foreign Jurisdiction Act, 1890."

[3 & 4 Geo. V, c. 16.]

[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. "The Foreign Jurisdiction Act, 1890,' shall have effect as if to the enactments mentioned in the First Schedule to that Act (being enactments which may be applied by Order in Council to foreign countries in which for the time being His Majesty has jurisdiction) there were added the enactments mentioned in the Schedule to this Act.

2. This Act may be cited as "The Foreign Jurisdiction Act, 1913," and "The Foreign Jurisdiction Act, 1890," and this Act may be cited together as "The Foreign Jurisdiction Acts, 1890 and 1913."

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32 & 33 Vict., The Colonial Prisoners Removal Act, The whole Act. c. 10

55 & 56 Vict., c. 6

1869

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57 & 58 Vict., The Finance Act, 1894 c. 30

63 & 64 Vict., The Colonial Solicitors Act, 1900 c. 14

8 Edw. VII, c. 69

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The Companies (Consolidation) Act, Sections 34, 35, and 36. 1908

ACT of the British Parliament to amend the Law with respect to Customs in the Isle of Man.

[3 & 4 Geo V, c. 18.]

[August 15, 1913.j

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. The additional duty of Customs on tea removed or imported into the Isle of Man imposed by section 1 of "The Isle of Man (Customs) Act, 1906," and the additional duties of Customs on tobacco and spirits removed or imported into the Isle of Man imposed by section 1 of "The Isle of Man (Customs) Act, 1900," and the additional duty on ale and beer removed or imported into the Isle of Man imposed by the second paragraph of section 2 of that Act, shall continue to be charged, levied, and paid as from the 1st day of August, 1913, until the 1st day of August, 1914.

2. This Act may be cited as "The Isle of Man (Customs) Act, 1913."

ACT of the British Parliament to continue the Duty of Customs on Tea, and to Reimpose Income Tax (including Super-tax), and to apply with respect to Income Tax (including Super-tax) and the Annual Value of Property the like provisions as were applied in the last preceding year.

[3 & 4 Geo. V, c. 30.]

MOST GRACIOUS SOVEREIGN,

[August 15, 1913.]

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:

1. The duty of Customs payable on tea until the 1st day of July, 1913, under "The Finance Act, 1912," * shall continue to be charged, levied, and paid until the 1st day of July, 1914, on the importation thereof into Great Britain or Ireland (that is to say) :

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2.-(1.) Income tax for the year beginning on the 6th day of April, 1913, shall be charged at the rate of 1s. 2d., and the same super-tax shall be charged, levied, and paid for that year as was charged for the year beginning on the 6th day of April, 1912.

(2.) All such enactments relating to income tax (including super-tax) as were in force with respect to duties of income tax granted for the year beginning on the 6th day of April, 1912, shall have full force and effect with respect to any duties of income tax hereby granted.

(3.) The annual value of any property which has been adopted for the purpose either of income tax under Schedules (A) and (B) in "The Income Tax Act, 1853," or of inhabited house duty, during the year ending on the 5th day of April, 1913, shall be taken as the annual value of such property for the same purpose during the next subsequent year; provided that this sub-section

(a.) So far as respects the duty on inhabited houses in Scotland, shall be construed with the substitution of the 24th day of May for the 5th day of April; and

* Vol. CV, page 3.

(b.) Shall not apply to the Metropolis as defined by "The Valuation (Metropolis) Act, 1869."

3. Where the Treasury are satisfied with respect to any class of persons in receipt of any salary, fees, or emoluments payable out of the public revenue that such persons are obliged to lay out and expend money wholly, exclusively, and necessarily in the performance of the duties in respect of which such salary, fees, or emoluments are payable, the Treasury may fix such sum as in their opinion represents a fair equivalent of the average annual amount laid out and expended as aforesaid by persons of that class, and in assessing the income tax on the salary, fees, or emoluments of persons of that class, there shall be deducted from the amount thereof the sums so fixed by the Treasury. Provided that if any person would, but for the provisions of this section, be entitled to deduct a larger amount than the sum so fixed, that sum may be deducted instead of the sum so fixed.

4. This Act may be cited as "The Finance Act, 1913."

BRITISH ADMIRALTY ORDER with regard to Pilotage on the East Coast.-London, March 25, 1913.*

Admiralty, March 25, 1913.

WHEREAS it is provided by sub-section (2) of section 24 of "The Pilotage Act, 1913,"† that "if any master or mate who is not a British subject.shows to the satisfaction of the Board of Trade that he is the master or mate of a ship which is of substantially the same class, and is trading regularly between the same ports as a foreign ship which on the 1st day of June, 1906, was exempt from the obligation to carry a licensed pilot, or had habitually been piloted by a master or mate of the ship who held a pilotage certificate, the Board of Trade may authorize the master or mate to apply to the pilotage authority for a pilotage certificate under this Act, and the provisions of this Act as to the granting of a pilotage certificate shall, notwithstanding anything in this Act, extend to a master or mate so applying for a certificate, although he is not a British subject, as they extend to a master or mate who is a British subject:

Provided that if the Admiralty at any time consider that, on the grounds of public safety, the provisions of this sub-section should not be applicable with respect to any pilotage district or part of a pilotage district they may make an order excluding that district or part of a district from the operation of those provisions; and while any such order is in force with respect to any such district or part of a district a certificate granted under + Page 18.

"London Gazette," March 28, 1913.

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