43 G. 3. c. 69. 5 G. 4. c. 55. Duties and Drawbacks on stained Paper repealed. CA P. LII. An Act to repeal the Duties and Drawbacks of Excise on Paper printed, painted, or stained in the United Kingdom; and to reduce the Duties, Allowances, and Drawbacks on Paper, Button-board, Mill-board, Paste-board, and Scale-board, made in the United Kingdom, of the First Class; and to discontinue the Excise Survey on the Manufacturers of certain Articles made from Paper, and on Dealers in and Retailers of Vinegar. [13th August 1836.] WE HEREAS by an Act passed in the Forty-third Year of the Reign of His Majesty King George the Third, for repealing the Duties of Excise payable in Great Britain, and 'for granting other Duties in lieu thereof, certain Duties of Excise were granted and imposed for every Yard Square of Paper which should be printed, painted, or stained in Great Britain to serve for hanging or other Uses, over and above the Duties payable for such Paper before the printing, painting, or staining thereof, and certain Drawbacks were made payable on the Exportation of Paper so printed, painted, or stained; and by an Act 'passed in the Fifth Year of the Reign of His late Majesty King George the Fourth, for assimilating the Duties and Drawbacks on Hides, Skins, Leather, Parchment, Paper, and Paper-hangings manufactured in Ireland to the Duties and Drawbacks payable on the like Articles in Great Britain, and for equalizing the Measures and Weights whereby the Duties of Excise and • Customs should be payable throughout the United Kingdom, the like Duties and Drawbacks were granted, imposed, and 'made payable on Paper printed, painted, or stained in Ireland: And whereas it is expedient that the said Duties and Drawbacks, with the Duties payable on Licences taken out by Printers, • Painters, and Stainers of Paper, should be repealed: And whereas by the said recited Acts respectively the Duties of Excise on Paper and other Articles of Paper or Paper Materials made in Great Britain and Ireland are imposed and charged on such Paper and other Articles according to the Class or Denomination thereof, whether First Class or Second Class, distinguished by the Materials from which such Paper or other Articles may be made: And whereas the said Distinction of First and Second Class Paper is found inconvenient; and it is therefore expedient to reduce the Duties, Allowances, and Drawbacks of Excise now payable on Paper and other Articles of the First Class 'made in the United Kingdom, and, in lieu thereof, to render the same liable only to the Duty now payable on Paper of the Second Class, so as to impose one uniform Duty, and to reduce the Allowances and Drawbacks in proportion: 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, That from and after the Fifth Day of July One thousand eight hundred and thirty-six all the Duties of Excise on Paper printed, painted, or stained in the United Kingdom, and all Drawbacks on such Paper exported therefrom, and all Duties on any on Licences to be taken out by any Printer, Painter, or Stainer of Paper, shall be and the same are hereby repealed: Provided always, that any of the said Duties which may have been charged on or before the said Fifth Day of July One thousand eight hundred and thirty-six, and any Arrear thereof, and Drawback which may be payable on any such printed, painted, or stained Paper duly exported on or before the said Fifth Day of July One thousand eight hundred and thirty-six, shall be payable and paid; and all such Duties and Drawbacks, and all Fines, Forfeitures, Pains, and Penalties incurred in relation to the Duties and Drawbacks hereby repealed, on or before the said Fifth Day of July shall and may be sued for, levied, and recovered and paid in the same Manner as if this Act had not been passed. may Proviso as to and Drawbacks Duties and the several Papers herein mentioned to cease after 10th October II. And be it further enacted, That from and after the Tenth Day of October One thousand eight hundred and thirty-six, the Duties, Allowances, and Drawbacks of Excise now payable on Paper, Glazed Paper, Sheathing Paper, Button Paper, Buttonboard, Mill-board, Paste-board, and Scale-board made in the United Kingdom of Materials of the First Class, shall cease and determine: Provided always, that any of the said Duties which 1836. have been charged on or before the said Tenth Day of October Proviso respectOne thousand eight hundred and thirty-six, and any Arrear ing Arrears. thereof, and all Allowances on any such Paper which shall become due or payable on or before that Day, and all Drawbacks in respect of any Paper, Glazed Paper, Sheathing Paper, Button Paper, Button-board, Mill-board, Paste-board, or Scale-board, or any Books, exported on or before the said Tenth Day of October One thousand eight hundred and thirty-six, payable at the higher Rate of the First Class, shall be paid at such Rate, and may be sued for, levied, and recovered in the same Manner as if such Duties, Allowances, and Drawbacks had not been repealed. III. And be it further enacted, That from and after the said Duty of 14d. Tenth Day of October One thousand eight hundred and thirty-six per Pound the Duty of One Penny Halfpenny for every Pound Weight Weight to be Avoirdupois now charged and payable on Paper of the Second charged on all Paper, &c. Class shall be charged and paid on all Paper, Glazed Paper, made in the Sheathing Paper, Button Paper, Button-board, Mill-board, Pasteboard, and Scale-board, of whatever Kind or Description, which shall be made in the United Kingdom, without reference to the Sort, Kind, or Quality of the Materials employed in the Manufac ture thereof. United King dom. 1 d. per Pound. IV. And be it further enacted, That from and after the said Allowances and Tenth Day of October One thousand eight hundred and thirty-six Drawbacks on the Allowances and Drawbacks of Excise payable on Paper, all Paper, &c. to be paid at Glazed Paper, Sheathing Paper, Button Paper, Button-board, Mill-board, Paste-board, and Scale-board made in the United Kingdom of Materials of the First Class, and on Books, shall be reduced and paid at the Rate of One Penny Halfpenny for every Pound Weight Avoirdupois thereof, being the Duty now payable on Paper of the Second Class, and hereafter to be charged on all Paper, Glazed Paper, Sheathing Paper, Button Paper, Buttonboard, Mill-board, Paste-board, and Scale-board of every Description. Drawback on Stained Paper exported to be 2d. for every Dozen Square Yards. Duties, Allowances, and Drawbacks to be collected and paid under former existing Regulations. Makers not to be required to write on the Label the Class of Paper. Penalty for not obliterating or defacing Labels reduced from 2001. to 10l. for each Label. V. And whereas it is difficult to weigh Paper printed, painted, or stained, and it is therefore necessary to grant the Drawback 'thereon in respect of the Duty charged on the Paper when made by the Square Yard;' be it therefore further enacted, That for every Dozen Square Yards of Paper printed, painted, or stained in the United Kingdom, and exported as Merchandize, there shall be granted and paid a Drawback of Two-pence. VI. And be it further enacted, That the said Duties by this Act extended and made general shall continue under the Management of the Commissioners of Excise, and that the said Duties and the Allowances and Drawbacks hereby reduced shall continue to be respectively raised, levied, collected, and recovered, allowed, and paid, in such and the like Manner as heretofore, and all and every Pain, Penalty, Fine, and Forfeiture of any Nature or Kind whatever for any Offence committed against or in breach of any Act or Acts of Parliament on and immediately before the Commencement of this Act, for securing the Revenue of Excise, or any Duties under the Management of the Commissioners of Excise respectively, or for the Regulation or Improvement thereof, and the several Clauses, Powers, and Directions therein contained, shall be and are hereby directed and declared to continue and to extend to, and the same shall be respectively applied, practised, and put in execution for and in respect of the said several Duties, Allowances, and Drawbacks of Excise, in as full and ample a Manner as if all and every the said Acts, Clauses, Provisoes, Powers, Directions, Pains, Penalties, Fines, and Forfeitures were particularly repeated and re-enacted in the Body of this Act. VII. And be it further enacted, That from and after the said Tenth Day of October One thousand eight hundred and thirty-six no Maker shall be required to write on the Label affixed on the Wrapper or Cover of any Ream or Parcel of Paper, Glazed Paper, Sheathing Paper, Button Paper, Button-board, Mill-board, Pasteboard, or Scale-board, the Class or Denomination thereof, any` thing in any Act or Acts to the contrary notwithstanding. 6 VIII. And whereas by an Act passed in the First Year of the Reign of His Majesty King George the Fourth, intituled An Act for the better securing the Excise Duties on Paper and Pasteboard, every Stationer and other Person is required, upon opening any Ream of Paper, or Parcel of Mill-board, Button'board, Button Paper, Glazed Paper, Sheathing Paper, Paste'board, or Scale-board, forthwith to permanently cancel, deface, and obliterate the Label, and the several Stamps and Impressions ' of Stamps thereon, and on the Wrappers and Covers of every such Ream or Parcel, and every Part of such Label, Stamps, and Impressions respectively, without separating, detaching, or taking such Label from off such Cover or Wrappers, under a Penalty of Two hundred pounds for each such Wrapper, Cover, or Label: And whereas such Penalty of Two hundred Pounds is excessive;' be it therefore further enacted, That every Stationer and other Person shall, on opening any Ream or Parcel of Paper, Glazed Paper, Sheathing Paper, Button Paper, Button-board, Mill-board, Paste-board, or Scale-board, immediately write in large Letters in Ink upon the Label attached to the Cover or Wrapper the Word "Opened," "Opened," or shall cross such Label with Ink, or otherwise permanently cancel, obliterate, and deface the same, so as to prevent the said Label from being again made use of by any Manufacturer, and every Stationer or other Person who shall not, on opening any such Ream or Parcel as aforesaid, immediately so write on, cross, or otherwise cancel, obliterate, or deface such Label, or in whose Possession any such Label, whether attached or not to any Wrapper or Cover which shall have been opened, shall be found not so written upon, crossed, or otherwise cancelled, obliterated, or defaced, shall forfeit for each such Label Ten Pounds, and every such Label, with any Wrapper or Cover to which the same may be attached, shall also be forfeited. IX. And be it further enacted, That so much of the said Act passed in the First Year of the Reign of His said late Majesty King George the Fourth, intituled An Act for better securing the Excise Duties on Paper and Pasteboard, as enacts, "that every Maker and Manufacturer of Paste-board (not made at any Mill) from Paper of the First Class and Denomination only, for being cut into and sold by him or her as Cards, not exceeding the Size of Sixty-four Square Inches, or Playing Cards, and every Maker of Bottle-stands, Spectacle Cases, Tea-trays, or any other Wares or Articles of Merchandize made from or with Paper pasted or united together and moulded into such Articles, shall be deemed a Paste-board Maker, and shall be subject and liable to take out and pay for a Licence as a Paste-board Maker, and to make Entry of his or her Premises as such at the proper Office of Excise, and that every such Maker and Manufacturer shall from Time to Time give Notice as a Paste-board Maker, and as required by Law of Paste-board Makers, of opening any Reams of Paper for the Purpose of the Sheets thereof being pasted or united together as aforesaid, and shall at the End of every such Quarter of a Year as aforesaid make and render to the proper Officer of Excise an Entry in Writing, signed by such Maker or his Foreman with his Christian and Surname, of the whole Weight of the Paper, distinguishing the Class or Denomination thereof, used and employed by him or her in such Quarter as aforesaid, and that he and she respectively have not in such Quarter used or employed, or permitted to be used or employed as aforesaid, any other than such Paper as was opened in the Presence of the proper Officer, and is mentioned and entered in such quarterly Account as aforesaid; and if any such Maker or Manufacturer as aforesaid shall neglect or refuse to take out and pay for such Licence as aforesaid, or to make such Entry at the proper Office of Excise as aforesaid, or to make or render such quarterly Entry or Account as aforesaid, or shall not make true and faithful Entries and Accounts as aforesaid, or any such Paste-board Maker for Cards as aforesaid shall use or employ any other than First Class Paper for that Purpose, or shall make or sell any Paste-board except cut into Cards, not exceeding the Size of Sixty-four Square Inches, or Playing Cards, every such Maker or Manufacturer shall for every such Offence forfeit and lose the Sum of One hundred Pounds, and no such Maker or Manufacturer as aforesaid who shall take out and pay for such Licence and make such Entry at the next Office of Excise, and make and render such quarterly S 3 Account So much of Maker his Premises, &c. repealed. So much of Account as aforesaid, and observe, fulfil, and keep the Conditions herein-before mentioned, shall be subject or liable to any other of the Rules or Regulations relating to Makers of Paste-board, any thing to the contrary thereof in any other Act or Acts notwithstanding," shall be and the same is hereby repealed. X. And whereas it is deemed unnecessary to continue the Survey by the Officers of Excise on Dealers in and Retailers ⚫ of Vinegar;' be it therefore enacted, That so much of an Act passed in the Fifty-eighth Year of the Reign of His late Majesty King George the Third, intituled An Act for repealing the Duties of Excise on Verjuice and Vinegar, and granting other Duties in lieu thereof, and for more effectually securing the Duties of Excise on Vinegar or Acetous Acid, as enacts, "that all and every Dealer in, Retailer, or Seller of Vinegar or Acetous Acid shall make Entry at the nearest Office of Excise of his, her, or their Warehouse, Storehouse, Cellar, Shop, or other Place or Places in which he, she, or they shall store, deposit, or keep such Vinegar or Acetous Acid or Liquor aforesaid, and before receiving any Vinegar or Acetous Acid or Liquors aforesaid for Sale; and that every such Dealer in, Retailer, or Seller (not being a Vinegar Maker or Makers at any entered Place or Places within the Distance of a Quarter of a Mile from such Warehouse, Storehouse, Cellar, Shop, or other Place or Places,) shall, upon Demand, receive from the proper Officer of Excise a Book or Books, to be prepared with proper printed Forms and Titles for the Purposes herein-after mentioned, and to be kept by every such Dealer in, Retailer, and Seller of Vinegar or Acetous Acid in some public and open Part of his, her, or their entered Premises, and that from and after the Tenth Day of October One thousand eight hundred and eighteen no Vinegar or Acetous Acid exceeding Ten Gallons at any one Time shall be sold, sent out, or delivered by any such Dealer in, Retailer, or Seller of Vinegar or Acetous Acid to any Person or Persons whatsoever without being accompanied by a Certificate filled up and cut out progressively from the printed Forms of such Certificates contained in such Book as aforesaid, signed by such Dealer in, Retailer, or Seller of Vinegar or Acetous Acid selling, sending out, or delivering the same, or some Person or Persons on his, her, or their Behalf, certifying the Date thereof, the Quantity of such Vinegar or Acetous Acid, and the Strength thereof (if above Proof), to whom sold, from whose Stock delivered, and that the Duty has been paid thereon; and that every such Dealer in, Retailer, or Seller of Vinegar or Acetous Acid selling, sending out, or delivering any Vinegar or Acetous Acid exceeding Ten Gallons at any one Time as aforesaid shall at the same Time make a correspondent Entry thereof, containing the same Particulars, in such Book as aforesaid, and that such Book with such Entries so made therein as aforesaid shall at all Times lie open and exposed in the entered Premises of such Dealer in, Retailer, or Seller of Vinegar or Acetous Acid as aforesaid, to the Perusal of any Officer or Officers of Excise, and shall be delivered by such Dealer in, Retailer, or Seller of Vinegar or Acetous Acid as aforesaid to any Officer or Officers of Excise upon Demand; and if any such Dealer in, Retailer, or Seller of Vinegar or Acetous Acid shall refuse or neglect to make such Entry |
