to sell wine

City of London freeman be entitled to exercise the said privilege unless he shall have prewithout licence. viously made an entry of the house or premises in which he intends to sell wine with the proper officer of Excise, in the manner directed in the fifth section of an Act passed in the fourth and fifth years of the reign of his late Majesty King William the Fourth, chapter fifty-one.

Excise penalties imposed upon the use

of substitutes for hops repealed.

9 Geo. 4. c. 18. granting duties on cards and dice repealed.

Duty on playing cards under this Act.

Interpretation of terms.

The duty to be

wrapper.

20. ON and after the sixteenth day of September one thousand eight hundred and sixty-two so much of an Act passed in the fifty-sixth year of the reign of King George the Third, chapter fifty-eight,

and of any other Act relating to the Revenue of Excise, as imposes any excise penalty upon any brewer of or dealer in or retailer of beer for receiving into, or having in his possession, or using or mixing with any worts or beer, any article for or as a substitute for hops, or as prohibits the sale of any such article to the said persons, shall be and is hereby repealed: Provided always, that nothing herein contained shall be construed to extend to repeal any such penalty or prohibition so far as regards any article which may be used as a substitute for malt, notwithstanding that it may be also a substitute for hops.

27. FROM and after the first day of September one thousand eight hundred and sixty-two the Act passed in the ninth year of the reign of King George the Fourth, chapter eighteen, for repealing the stamp duties on cards and dice made in the United Kingdom, and granting other duties in lieu thereof, and amending and consolidating the Acts relating to cards and dice and the exportation thereof, shall be and the same is hereby repealed, ; and from and after the said first day of September one thousand eight hundred and sixty-two the duty by this Act charged for and in respect of playing cards, and all the clauses and provisions relating thereto, shall commence and take effect. [Rep., Stat. Law Rev. Act, 1875.]

28. THE term "cards," wherever the same shall be used in this Act, shall mean playing cards by this Act charged with stamp duty; the term "wrapper shall mean a paper wrapper, label, or enclosure provided by the said Commissioners of Inland Revenue for containing, enclosing, or covering a pack of cards and denoting the duty in respect thereof; and the term "pack of cards" shall mean any quantity or number of cards not exceeding fifty-two.

29. THE said duty of threepence by this Act chargeable on a pack of cards denoted on the shall be denoted on the wrapper of every pack, which wrapper the Commissioners of Inland Revenue shall provide with such stamp or device or devices thereon for denoting the said duty as they shall think fit; and the said Commissioners shall supply to any person who shall be a maker of cards, and shall as such have a licence in force for selling cards, with any quantities of such wrappers on payment of the duties for the same, or at their discretion shall stamp, to denote the said duty, the wrappers of licensed makers of cards, which, when so stamped, shall be deemed to be wrappers provided by the said Commissioners in pursuance of this Act; and no cards shall be sold otherwise than in separate packs, each pack being enclosed in a wrapper, the stamp on which shall be at all times uncovered and open to view, and which shall be securely fastened round or over the same by means of wheat flour paste, or some other firmly adhesive substance to be approved by the said Commissioners, and so and in such manner that the wrapper cannot be opened, or the cards taken out without the wrapper being destroyed; and if the wrapper

Cards to be

sold in separate packs enclosed in wrappers.

used by any maker of cards for enclosing any cards sold by him shall not be fastened with proper and sufficient adhesive substance as aforesaid, or bonâ fide in a secure manner, and with the stamp thereon open to view, according to the true intent and meaning of this Act, such cards shall be deemed to be not enclosed in a wrapper provided by the said Commissioners under this Act; and such maker, and also any other person selling such cards, shall be subject and liable to the penalties imposed by this Act for selling cards not enclosed in wrappers.

be granted.

30.)] THE Commissioners of Inland Revenue, or any of their officers autho- Licences to rized by them, shall grant to any person who shall apply for it a licence to sell sell cards to cards at any house to be specified therein, on payment of the duty for the same; every such licence shall continue in force from the day on which the same shall be granted until and upon the first day of September then next following, and no longer.

31. IF any person shall sell or offer for sale any cards without having a Persons licence in force for the same granted under this Act he shall forfeit twenty without licence selling cards pounds; and any person who shall sell cards at any house or place not to forfeit 201. specified in a licence granted to him shall be deemed to be a person selling cards without having a licence; and any person who shall be found hawking Hawkers of or carrying about for sale any cards, whether enclosed in a stamped wrapper cards may be apprehended or not, and who shall sell the same or offer the same for sale at any place for and taken which he shall have no licence, may be apprehended by any constable or before a justice, &c. officer of Inland Revenue, and taken before any justice of the peace, who shall hear and determine the matter; and if upon conviction of such offence the offender shall not immediately pay the penalty in which he shall be convicted, he shall be committed to prison for any period not exceeding three months nor less than one month, unless the penalty shall be sooner paid; and all cards which he shall be found trading with or carrying about shall be forfeited, and delivered up to the Commissioners to be dealt with as cards forfeited under this Act.

without

32. IF any maker of cards shall remove or send or deliver out any cards Penalty on from his house or premises, or the house or place in which they were made or selling cards completed (except for exportation as allowed by this Act), the same not being stamped in packs enclosed in wrappers in manner aforesaid, or if any person, whether wrappers. a maker of cards or not, and whether licensed or not, shall sell any cards, not being a pack of cards enclosed in a wrapper as by this Act is required, he shall forfeit, if he be a maker of cards, the sum of one hundred pounds, and if he be not a maker of cards, the sum of twenty pounds; and moreover, for every pack of cards which any such person shall sell or send or deliver out not enclosed in a wrapper as aforesaid, he shall forfeit the further sum of five pounds; and all cards found in any house or place whatever (except on the Unstamped cards, &c. to premises of a licensed maker specified in his licence) which shall be kept or intended for sale, or which shall be found on the premises or in the possession of any person who shall sell cards, and which shall not be in separate packs enclosed in wrappers as aforesaid, shall be forfeited; and the same, and also all wrappers found in any house or place whatsoever which shall have been

[Sections 30 and 31 are rep., except as to makers of cards, Stat. Law Rev. Act, 1875.

be forfeited.

Name of

maker, &c. to

be printed on the wrapper,

&c.

The seller of

the stamp on the wrapper.

used for enclosing cards, and removed or got off therefrom, may be taken and carried away by any officer of Inland Revenue, and be destroyed or otherwise disposed of as the Commissioners shall direct; and for the purposes of such seizure it shall be lawful for any such officer, under the authority of a warrant for that purpose specially granted by any two of the Commissioners or any justice of the peace, to enter in the day-time any house or place in which there shall be reason to suspect that any cards not enclosed in stamped wrappers, or any wrappers that have been used as aforesaid, are deposited or kept, and to search for the same; and if necessary, such officer may break open the door of any room or closet, or any box, trunk, or case in which any such cards or wrappers are suspected to be contained; and all cards so found shall be deemed to be kept and intended for sale, unless the contrary shall be proved.

33. UPON the wrapper of every pack of cards sold or sent or delivered out by any maker of cards there shall be printed his name and the place at which he shall be licensed to sell cards in manner to be approved by the said Commissioners; but, except as is provided by the next succeeding section, no cards shall be sold or sent or delivered out by any maker the stamp upon the wrapper of which shall be cancelled or defaced, or in any way damaged or injured; and for every pack of cards sold or sent or delivered out by any maker of cards, on the wrapper of which shall not be printed as hereby required such name and place, or, except as aforesaid, the stamp on which wrapper shall be cancelled or in any way defaced, damaged, or injured, he shall forfeit the sum of five pounds; and cards enclosed in a wrapper having the name of a maker thereon, or otherwise purporting to be made by him, shall be deemed to have been made by him, unless the contrary shall appear.

34. EVERY person who shall sell cards, other than a maker of or dealer in cards to cancel cards selling by wholesale to persons who buy to sell again, shall, before he shall deliver or send out a pack of cards on the sale thereof, cancel the stamp on the wrapper denoting the duty by this Act charged on a pack of cards by writing or impressing in ink his name upon such stamp ; or in default thereof he shall forfeit the sum of five pounds.

Penalty for frauds relating

to wrappers,

&c.

What cards may be sold without pvrappers.

35. If any person shall remove or get off or aid or assist in removing or getting off from any pack of cards any wrapper which shall have been used for enclosing the same, with intent that such wrapper shall be again used for enclosing any other cards; or shall use any wrapper so removed or got off for enclosing any such other cards; or shall sell or utter any such last-mentioned wrapper, or any cards enclosed therein, knowing the said wrapper to have been so removed or got off as aforesaid; or shall knowingly have in his possession or on his premises any wrapper which shall have been so removed or got off, with intent that the same might be used for enclosing other cards; or shall be guilty of any fraudulent act, contrivance, or device whatever relating to the duty by this Act chargeable in respect of cards, he shall forfeit the sum of twenty pounds; and it shall be lawful for the said Commissioners to refuse to grant licence to sell cards to any person who shall have been convicted of any such offence.

36. PROVIDED, that cards in packs, each pack containing an ace of spades duly stamped under the said Act of the ninth year of King George the Fourth,

and also cards duly imported, enclosed in wrappers according to the Act of the sixteenth and seventeenth years of Her present Majesty, chapter one hundred and seven [*], may lawfully be sold as if this Act had not been made; and provided, that it shall be lawful for any person possessed of cards previously sold and opened, used and played with, to sell the same to any licensed maker of cards without having a licence for selling cards, and without such cards being enclosed in a wrapper provided under this Act; and if any such cards shall be afterwards sold or sent or delivered out by the said maker, they shall be subject to all the provisions of this Act, and for the purposes of this Act such maker shall be deemed to be the maker of such cards; and provided, that this Act shall not extend to charge with stamp duty bonâ fide toy cards not exceeding in length one inch and three quarters, or in width one inch and a quarter.

exported.

37. PROVIDED also, that any licensed maker of cards who shall have given Unstamped security as herein-after required may export cards made by him on the cards may be premises specified in his licence to the Isle of Man or to foreign parts, without being enclosed in wrappers provided under this Act, under the conditions and provisions herein-after mentioned; that is to say, before any cards intended for exportation shall be removed from the premises of the licensed maker, notice of the intention to export them shall be given by the maker to the said Commissioners, or to some officer of Inland Revenue authorized to receive the same, at the chief office in London, or at the place at which the maker shall be licensed, specifying the quantity of packs and the description of the cards to be exported, the ports or places from and to which respectively, and the name of the ship or vessel in which the cards are to be exported; and the said Commissioners or officer shall issue to the maker a certificate, in such form as the Commissioners shall approve, authorizing the removal and exportation of the cards in conformity with the notice; and thereupon the cards may be removed from the premises of the maker, and shall be deposited on board the said ship or vessel within a certain period to be specified in the certificate, not exceeding in any case seven days from the date thereof; and if the said cards or any of them shall be found at any place whatever within the United Kingdom after the expiration of such period, or at any place other than the port or place of exportation, or in transit thereto, before the expiration thereof, or at any place and at any time not accompanied by such certificate, the same shall be forfeited, and may be seized by any officer of Inland Revenue, and disposed of as by this Act is provided as to cards forfeited: Provided, that before any maker of cards shall be permitted to export cards not enclosed in wrappers under this Act, he shall give bond to Her Majesty in the penalty of five hundred pounds, with one or more sureties to the satisfaction of the Commissioners, conditioned for the due exportation, in conformity with the provisions of this Act, of all cards which he shall be authorized to export; which bond, and the condition thereof, shall be in such form and terms as the Commissioners shall require.

*

39. For the purposes of the stamp duties on probates of wills and letters For probate of administration, debts and sums of money due and owing from persons in duty, bond

[* So much of this Act as relates to Customs, rep., 39 & 40 Vict. c. 36. s. 288.; but see sect. 286 of that Act.]

debts to be