in regard to all the mails received from the exchanging offices of the other Administration an account in conformity with the specimen given in the Appendix to the present Regulations. 2. This account, accompanied by abstracts of the parcel bills referred to therein, and by the verification certificates, if any, relating thereto, is submitted to the examination of the other Administration in the course of the month which follows that to which it relates. The abstracts are furnished on forms analogous to the specimen given in the Appendix. 3. The monthly. accounts, after having been verified and accepted on both sides, are included in a general quarterly account by the Administration to which the balance is due. 4. The payment resulting from the balance of the quarterly accounts between the two Administrations is made by the indebted Administration by means of bills drawn on the capital, or one of the commercial towns, of the country to which the balance is due; the expense attendant on the payment being at the charge of the indebted Administration. 5. The drawing up, transmission, and payment of the accounts must be effected as early as possible and at the latest before the expiration of the following quarter. After the expiration of this term, the sums due from one Administration to the other bear interest at the rate of 5 per cent. per annum, to be reckoned from the date of expiration of the said term. 6. The option is, however, reserved to the two Administrations of adopting, by common consent, measures other than those formulated in the present Article. XV.-1. The Administrations communicate to each other some time before the execution of the Agreement an extract of their laws and regulations relating to the conveyance of parcels by parcel post. 2. Every subsequent modification effected in these Regulations is notified without delay. XVI. The present detailed Regulations shall take effect on the date when the Agreement comes into force, and shall have the same duration as the Agreement. The Administrations interested have, however, the power by common consent to modify the details from time to time. Done in duplicate in London, the 23rd day of June, 1896; and at Tôkiò, the 21st day of the 5th month of the 29th year of Meiji. (L.S.) NORFOLK. (L.S.) SHIRANÉ SENICHI. ACT of the British Parliament, to grant certain Duties of Customs and Inland Revenue, to alter other Duties, to amend the Law relating to Customs and Inland Revenue, and to make provision for the Financial Arrangements of the Year. [August 7, 1896.] [59 & 60 Vict., c. 28.] Most Gracious Sovereign, 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 Queen'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. Tea. 1. The duty of customs now payable on tea shall continue to be charged, levied, and paid, on and after the 1st day of August, 1896, until the 1st day of August, 1897, on the importation thereof into Great Britain or Ireland (that is to say) :— Tea, the lb., 4d. Beer. 2.-(1.) In addition to the duties of customs payable on and after the 1st day of July, 1896, on beer of the descriptions called mum, spruce, or black beer, imported into Great Britain or Ireland, there shall be charged, levied, and paid, on and after that day, the duties following (that is to say): For every 36 gallons of beer where the worts thereof are or were before fermentation of a specific gravity Not exceeding 1,215 degrees, 28.; Exceeding 1,215 degrees, 28. 4d. (2.) This section shall extend to Berlin white beer, and other preparations, whether fermented or not fermented, of a character similar to mum, spruce, or black beer. 3. In addition to the duties of customs payable on and after the 1st day of July, 1896, on every description of beer (other than is specified in the last preceding section) imported into Great Britain or Ireland, there shall be charged, levied, and paid on and after that day the duty following (that is to say): For every 36 gallons where the worts thereof were before fermentation of a specific gravity of 1,055 degrees, 6d. And there shall be allowed and paid on and after the same day in respect of all such beer a similar addition to the drawback granted on exportation, shipment for use as stores or removal to the Isle of Man, by section 4 of "The Customs and Inland Revenue Act, 1881;" And so, as to both duty and drawback, in proportion for any difference in gravity. Spirits. 4. The provisions of sections 42, 162, and 200 of "The Customs Consolidation Act, 1876," which relate to the size of casks for spirits, shall be construed as if "9 gallons" were substituted for "20 gallons." Tobacco. 5.-(1.) Sections 42 and 163 of "The Customs Consolidation Act, 1876," with respect to tobacco, shall be construed as if the words "of the gross weight of not less than 80 lb." were substituted for the words "containing not less than 80 lb. net weight of tobacco, cigars, or snuff," together with, in section 42, the words which follow to the end of the paragraph. (2.) A package of tobacco shall contain tobacco only, and a package imported or carried contrary to this section shall be deemed to be prohibited goods within section 42 of "The Customs Consolidation Act, 1876," and to be goods imported or carried contrary to section 163 of the same Act. (3.) The expression "tobacco" in this section includes cigars, cigarillos, cigarettes, and snuff. 6.-(1.) Section 1 of "The Manufactured Tobacco Act, 1863," shall be construed as if the word "cases" used therein included "packages," and the words "weighing not less than 80 lb. gross weight" were substituted for the words "containing not less than 80 lb. net weight of such tobacco," and the words "fourteen pounds" were substituted for "thirteen pounds" and "eighty-six pounds" were substituted for "eighty-seven pounds." (2.) The limitations in respect of inorganic matter and sand governing the payment of drawback under the said section may be relaxed by the Commissioners of Customs where, in their opinion, having regard to the character of the tobacco tendered for drawback, there has been no artificial increase of inorganic matter or sand during the process of manufacture. (3.) The drawback payable under section 1 of the same Act on the exportation or deposit of tobacco shall be also allowed in respect of snuff deposited by a licensed manufacturer in a bonded warehouse approved by the Commissioners of Customs for the purpose of being either converted into sheep-wash, hop-powder, or other similar compounds for exportation under bond, or of being mixed with such substance or combination of substances as the Commissioners of Customs may prescribe, so as to render the snuff no longer capable of being used as such, or as tobacco in any manner, and snuff so denatured shall be exempt from duty. (4.) The prohibition contained in section 42 of "The Customs Consolidation Act, 1876," on the importation of snuff work, tobacco stalks, whether manufactured or not, and tobacco stalk flour, may be removed or modified by special permission of the Commissioners of Customs. Cocoa. 7. A duty of customs of 1d. per lb. shall be charged on that product of the cocoa bean which is generally known as cocoa butter. PART II.-EXCISE. Beer. 8. In addition to the duty of excise payable on and after the 1st day of July, 1896, in respect of beer brewed in the United Kingdom, there shall be charged, levied, and paid on and after that day For every 36 gallons of worts of a specific gravity of 1,055 degrees, the duty of Gd., and so in proportion for any difference in quantity or gravity. 9. In addition to the drawback of excise otherwise payable in respect of beer exported from the United Kingdom as merchandize or shipped for use as ship's stores, there shall be allowed and paid in respect of beer brewed in the United Kingdom after the 30th day of June, 1896 For every 36 gallons of beer of an original gravity of 1,055 degrees, the drawback of Gd., and so in proportion for any difference in quantity or gravity. 10. For the purpose of the charge of duty upon beer brewed in the United Kingdom, rice and flaked maize and any other description of corn which, in the opinion of the Commissioners of Inland Revenue, is prepared in a manner similar to flaked maize, shall not be deemed to be malt or corn, but shall be considered to be material capable of being used in brewing within the meaning of the definition of "sugar" in section 2 of "The Inland Revenue Act, 1880." 11.-(1.) A dealer in or retailer of beer shall not receive or have in his custody or possession any sugar, saccharine substance, extract, or syrup (except for domestic use, the proof whereof shall lie on him), or any preparation for increasing the gravity of beer. (2.) If a dealer in or retailer of beer receives or has in his custody or possession any article in contravention of this section, the article shall be forfeited, and he shall incur a fine of 201. (3.) This section shall not apply to sugar and other preparations deposited in conformity with section 7 of "The Customs and Inland Revenue Act, 1885," in the entered sugar store of a brewer of beer for sale, nor to sugar or syrup kept for sale in the ordinary course of trade of a grocer, where the brewer or grocer carries on upon the same premises the trade or business of a dealer in or retailer of beer. PART III.-STAMPS. 12. Section 113 of "The Stamp Act, 1891," which requires delivery of, and charges stamp duty on, a statement of the nominal capital of any corporation or company, where such company or corporation is constituted, or an increase of its capital is authorized, by letters patent or by any Act, shall extend so as to require delivery of, and charge the like stamp duty on, a statement of any nominal share capital of any corporation or company, or of any increase of such capital, where such capital or increase is authorized by an Order in Council, or a certificate of a Government Department, or in any other manner. 13. The provisions of section 116 of "The Stamp Act, 1891" (which relates to a composition for stamp duty on policies of. insurance against accident), shall apply as if the expression "policy of insurance against accident" in that section included a policy of insurance for any payment agreed to be made during the sickness of any person, or during his incapacity from personal injury. PART IV.-DEATH DUTIES. Estate Duty. 14. Where property is settled by a person on himself for life, and after his death on any other persons with an ultimate reversion of an absolute interest or absolute power of disposition to the settlor, the property shall not be deemed for the purpose of the principal Act to pass to the settlor on the death of any such other * See § 24 (2), page 159. |