The Sun.
London, England, 1860-03-12 00:00:00

REPEAL OF THE PAPER DUTIES.

The bill to repeal the duties of Excise on paper
made in the United Kingdom, brought in by the
Chancellor of the Exchequer, is as follows :
Be it enacted by the Queen's -Most Excellent
Majesty, by and with the advice and consent of the
Lord Spiritual and Temporal, and Commons, in this
present Parliament assembled, and by the authority
of the same as follows:—
I. From and after August 15, 1860, the duties
of Excise now payable upon or in respect of paper
of any denomination, and buttonboard, millboard,
pasteboard, and scaleboard, made in the United
Kingdom, and also all allowances and drawbacks
of or in respect of any such duties, shall cease
and shall be no longer charged, levied, allowed,
or paid respectively; and all acts, clauses, provi-
sions, and regulations for charging, levying, col-
lecting, allowing, and paving the said duties, al-
lowances, and °drawbacks respectively shall be
and the same are repealed, save and except as to
all such duties, allowances, and drawbacks, and
all fines, penalties, and forfeitures, as have respec-
tively been charged or incurred, or become payable,
or which, on or before the said 15th August, 1860,
may be charged or incurred, or become payable, and
then remain in arrear or unrecovered or unpaid ;
all which said duties, allowances, ,and drawbacks,
fines, penalties, and forfeitures so in arrear or un-
recovered or unpaid as aforesaid, may be sued .for,
recovered, collected, levied, and paid respectively,
as if this act had not passed.
11. Provided always, that any stationer, paste-
board maker, or
stock or any paper
paper stainer who shall have in his
possession on August 16, 1860,
or pasteboard on which the duties of excise have
been fully charged, and shall produce the same to
the proper officer of excise authorised by the Com-
missioners of Inland Revenue to take an account
thereof, in reams, half reams, or parcels, whole and
unopened, with the wrapper unbroken and the ex-
cise label thereon uncancelled and unobliterated,
shall be entitled to claim and be allowed the whole
or such proportion as hereinafter mentioned of the
duty charged on such paper and pasteboard respec-
tively (that is to say), if such paper or paste-
board shall have been charged . with duty after
the day of the passing of this Act, the whole
of the duty so charged; and if such paper
or pasteboard shall have been charged with duty

at any time ou or before the said last men-
tioned day, then at the rate of ld. for every pound
weight avoirdupois of such last-mentioned paper
and pasteboard ; and such allowance shall be claimed
and be repaid to the party entitled thereto, in the
manner directed by and under and subject to the
provisions of this act, and such rules and regula-
tions as the Commissioners of Inland Revenue may
make in that behalf.

111. Every person who shall claim to be entitled
to any such allowance of duty as aforesaid shall,
within two days next after the said 16th of August,
1860, give notice in writing to the Proper officer of
excise of the division in which the paper or paste-
board shall be deposited of his name and place of
abode, and the description of business carried on by
him, and also the particular house, shop, or ware-
house in which any paper or pasteboard in respect
of which he intends to claim any such allowance
shall be kept or deposited, and specifying the weight
and other particulars of such paper and pasteboard,
distinguishing that whereon the duty shall have
been charged after the day of the passing of this act
from that whereon the duty was charged on or before
the said last-mentioned day, the total weight of
each quantity so distinguished, and the amount of
the allowance of duty claimed in respect thereof ;
and if any person claiming such allowance as
aforesaid shall neglect or fail in any respect to
comply with the regulations or directions in this
act contained or authorised to be made or given, or
shall do anything contrary thereto, he shall not
have or be entitled to any allowance in respect of
any paper or pasteboard in his stock or possession.
IV. The proper officer of excise authorised by
the Commissioners of Inland Revenue shall, as
soon as conveniently may be after such notice
given as aforesaid, attend at the place therein
mentioned as the place where any such paper or
pasteboard is deposited, and shall there examine,
weigh, and take an account of such paper
and pasteboard, and ascertain and compute
the amount of the allowance to which the
claimant may be entitled in respect thereof; and
such officer shall with all convenient speed give to
such claimant a certificate expressing the true qua-
lity and weight of the paper and pasteboard re-
spectively in respect of which such claimant shall
be entitled to the allowance, distinguishing the
quantity on which the duty may have been charged
after the day of the passing of this act from that
whereon the duty has been charged on or before
the said last-mentioned day, and specifying the
amount of the allowance in respect of each such
quantity, and the aggregate amount of both, and
also the name and place of abode of the person en-
titled thereto, and the description of business car-
ried on by him.
V. On the production of such certificate by such
claimant or his agent to the collector of excise of
the collection in which the same was granted, and
on a solemn declaration being made by such claim-
ant before a justice of the peace or such collector
that the whole quantity of the said paper and
pasteboards of the respective kinds mentioned in
such certificate was at the time therein specified in
his stock or possession, and was the sole property
of such claimant or of him and his co-partner in
trade (as the case may be), and that the same, or
any part thereof hath not been taken account of for
the purpose of obtaining the said allowance more than
once, and that the said certificate is true to the best of
his knowledge and belief, and that no false statement,
art, or contrivance was used to deceive the officer
taking any account of such paper or pasteboard, or
any part thereof, or to render the account or amount
thereof expressed in such certificate untrue, the said
collector, beingsatisfied of the truth of such declara-
tion, shall, out of the money in his hands on account
of any of the duties of excise, pay to the said
claimant or his agent the sum of money specified
in such certificate, at the next sitting day which
shall be held for the collection or receipt of excise
duties next after the expiration of one week from
the production of such certificate and the making
of such declaration as aforesaid.

VI. And if any person shall forge or counterfeit,
or cause to be forged or counterfeited, any certifi-
cate by this act directed to be given, or shall know-
ingly er willingly give any false or untrue cer-
tificate, or shall alter or erase or cause to be altered
or erased, any such certificate granted by any officer
of excise, or shall make use of or in any manner
utter any such certificate, knowing the same to be
forged, counterfeited, false, untrue, altered, or
erased, or if any person shall knowingly or wil-
fully make any false declaration in relation to any
such certificate, or any of the matters therein ex-
pressed or contained, every person so offending
shall for every such offence forfeit the sum of £5OO.