prerogative of her Majesty the Queen in right of her crown, or in right prerogative of of her office of admiralty, or any right or power of the admiralty. the crown or rights or 101. Nothing in this act contained shall be deemed or taken to supersede powers of admiralty. or affect the authority or power of any court or tribunal of ordinary civil Act not to or criminal jurisdiction, or any officer thereof, in her Majesty's dominions, supersede in respect of any offence mentioned in this act which may be punishable authority of or cognizable by the common or statute law, or to prevent any person ordinary being proceeded against and punished in respect of any such offence Courts." otherwise than under this act. 30 VICT. c. 15. An Act for the Abolition of certain Exemptions from Local Dues on Be it enacted by the Queen's most excellent Majesty, by and with the 1. This act may be cited for all purposes as "The Shipping Dues Short title. Exemption Act, 1867." 2. This act shall come into operation on the first of August one Commencethousand eight hundred and sixty-seven, which time is herein referred ment of act. to as the commencement of this act. 3. The following words and expressions shall in this act have the Interpretation meanings hereby assigned to them, unless there is something in the con- of terms: text inconsistent with such meanings; that is to say, The word " dues "shall include all tolls, rates, taxes, duties, and "Dues: " imposts levied on ships or on goods carried in ships, except any duties levied by the commissioners of customs for the use of her Majesty: The expression "exemption from dues" shall, in addition to its ordi- "Exemption nary meaning, include every privilege of paying smaller dues than from dues." the public at large pay under like circumstances. No exemption from dues allowed in United King 4. After the commencement of this act no exemption from dues shall be allowed in the United Kingdom on account of any one or more of the following reasons; that is to say, (1.) On account of any ship being registered at or belonging to any dom on acparticular country, port, or place, or trading between any parti- count of cular ports or places: reasons herein (2.) On account of any ship or goods being the property of, or being named. consigned by or to any particular person or body corporate: (3.) On account of any goods being destined for sale in any particular town, place, or market: (4.) On account of any ship or goods being sent to or from, or anchoring or mooring at, or being laden or unladen at any particular place in any port, or in the neighbourhood of any port, except where a ship in going to or from, or anchoring or mooring at, or being laden or unladen at such place derives from the expenditure of the class of dues in question no benefit, or less benefit than ships going to or from, or anchoring or mooring at, or being laden or unladen at another place in the same port: (5.) On account of any goods being the product of or being destined for use at any particular manufactory, place, or district, or any parti If beneficial to the trade of the port, the dues may be abolished cular class of manufactories: Provided that nothing in this act contained shall affect any exemption from dues which has been granted by an act of Parliament to the owner or occupier of some particular quay, manufactory, or place as compensation for obstruction to his water frontage or access to his premises, or other injury caused to him by the works authorized by such act. [Sections 5 and 6 relate to the payment of compensation to the persons or bodies corporate therein referred to.] [Section 6 is repealed by the Statute Law Revision Act, 1875 (38 & 39 Vict. c. 66).] [Sections 7, 8, 9, relate to the payment and commutation of compensation under the provisions of the act.] 10. Where a receiver of dues in any port or place proves to the satisfaction of the Board of Trade that it would be beneficial to the trade of such port or place that the class of dues from which the exemption exists should be abolished, the Board of Trade may make an order directing the instead of the abolition of that class of dues after the date mentioned in the order, and after such date, or, if no date is mentioned, after the date of that order, no dues specified in such order shall be levied, and no compensation shall be payable in respect of any exemption therefrom; provided that where such dues are received in trust for a body corporate such dues shall not be abolished without the consent of such body corporate under their common seal. exemption. Saving of rights of her Majesty and lighthouse authorities. Grant of duties specified in schedules annexed. 11. Nothing in this act contained shall render liable any ships or goods which belong to or are in the service of her Majesty, or any corporation having the superintendence or management of lighthouses, to any dues to which they would not be liable if this act had not passed. 30 VICT. c. 23 (r). An Act to grant and alter certain Duties of Customs and Inland [31st May, 1867.] 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: 1. There shall be charged, collected, and paid, for the use of her Majesty, her heirs and successors, the several duties of customs (s) and inland revenue respectively specified in the schedules marked respectively (r) See the Sea Insurances (Stamping of Policies) Amendment Act, 1876 (39 Vict. c. 6). (s) So much of this act as relates to customs is repealed by the Customs Laws Consolidation Act, 1876 (39 & 40 Vict. c. 36), s. 288. (A.), (B.), and (C.) to this act; and the said duties shall respectively take effect at the dates, and shall continue to be charged, collected, and paid during the periods respectively specified in that behalf in the said schedules respectively, and where no date is specified for the commencement of any duty the same shall commence and take effect from the passing of this act (t), and where no period is specified for the duration of any duty the same shall continue to be charged, collected, and paid until Parliament shall otherwise order; and the said schedules shall be deemed to be part of this act. duties under this act. 2. All the powers, provisions, allowances, exemptions, forfeitures, and Provisions of penalties contained in or imposed by any act or acts, or any schedule former acts thereto, relating to customs duties and stamp duties, and in force at the to apply to time of the passing of this act, and relating to the duty of income tax, and in force on the fifth day of April one thousand eight hundred and sixty-seven, shall respectively be in full force as to the said duties granted by this act, so far as the same are applicable, and shall be observed, applied, allowed, enforced, and put in execution for and in the raising, levying, collecting, and securing of the said duties, and otherwise in relation thereto, so far as the same shall not be repealed or superseded by and shall be consistent with the provisions of this act, as fully and effectually, to all intents and purposes, as if the same had been herein expressly enacted with reference to the said duties respectively (u). As to Stamp Duty on Sea Insurances. 3. On the passing of this act the stamp duties now payable for policies of Repeal of acts sea insurance shall cease and determine, and the several acts and parts of acts in schedule specified in the schedule marked (D.) to this act annexed are hereby repealed, (D.). save so far as respects any policy made prior to the passing of this act, and as respects any forfeiture or penalty incurred in respect of any offence against any enactment so repealed (x). 4. In this act the expression "Sea Insurance" means any insurance Interpretation (including re-insurance) made upon any ship or vessel, or upon the of terms. machinery, tackle, or furniture of any ship or vessel, or upon any goods, merchandise, or property, of any description whatever, on board of any ship or vessel, or upon the freight of or any other interest which may be lawfully insured in or relating to any ship or vessel; and the word "policy" means any instrument whereby a contract or agreement for any sea insurance is made or entered into. 5. The commissioners of inland revenue shall provide blank policies, Commissionprinted on paper, in the form set forth in schedule (E.) to this act, and ers to provide stamped to denote the duty payable under this act; and any person may stamped forms buy such blank policies, stamped with the duty which he may require, at of policies. the price of such duty: Provided always, that before any such stamped blank policies shall be issued, and before any vellum, parchment, or paper which may be brought to be stamped shall be delivered out stamped by any officer of inland revenue, he shall mark or write thereon the day, month, and year of such issue or delivery, and if he wilfully neglect so to do he shall forfeit the sum of one hundred pounds. 6. The said commissioners shall keep an office within the city of London Office in Lonfor the distribution of blank policies stamped as aforesaid, to persons don for dis (t) This section is repealed so far as it relates to Schedule A. and Schedule C., and from the words "and the said duties" to the words "passing of this act," by the Statute Law Revision Act, 1875 (38 & 39 Vict. c. 66). (u) The words in italics in this section are repealed by the Statute Law Revision Act, 1875. (x) This section is repealed by the Statute Law Revision Act, 1875. tributing carrying on the business of insurance within the said city, and purchasing stamped forms the same, subject to the usual allowance made on purchase of stamps. of policies. Contract for insurance to be in writing, and to specify certain particulars. No policy to be made for more than twelve months. No policy valid unless duly stamped. Exception in case of certain mutual insur ances. Legal altera tions in policies may be made under certain restrictions. Policies for voyage and time charge 7. No contract (y) or agreement for sea insurance (other than such insurance as is referred to in the fifty-fifth section of the Merchant Shipping Act Amendment Act, 1862,) shall be valid unless the same is expressed in a policy; and every policy shall specify the particular risk or adventure, the names of the subscribers or underwriters (z), and the sum or sums insured; and in case any of the above-mentioned particulars shall be omitted in any policy, such policy shall be null and void to all intents and purposes. 8. No policy shall be made for any time exceeding twelve months, and every policy which shall be made for any time exceeding twelve months shall be null and void to all intents and purposes. 9. No policy shall be pleaded or given in evidence in any Court, or admitted in any Court to be good or available in law or in equity, unless duly stamped (a); and it shall not be lawful for the said commissioners or any officer of inland revenue to stamp any policy at any time after it is signed or underwritten by any person, on any pretence whatever, except in the two cases following; (that is to say,) 1st. Any policy of mutual insurance having a stamp or stamps impressed thereon may, if required, be stamped with an additional stamp or stamps, provided that at the time such additional stamp or stamps shall be required the policy shall not have been signed or underwritten to an amount exceeding the sum or sums which the stamp or stamps previously impressed thereon will warrant. [The remainder of this section is repealed by the Statute Law Revision Act, 1875.] 10. Nothing in this act shall extend or be construed to extend to prohibit the making of any alteration which may lawfully be made in the terms and conditions of any policy after the same shall have been underwritten; provided that such alteration be made before notice of the determination of the risk originally insured, and that it shall not prolong the time covered by the insurance thereby made beyond the period of six months in the case of a policy made for a less period than six months, or beyond the period allowed by this act in the case of a policy made for a greater period than six months, and that the articles insured shall remain the property of the same person or persons, and that no additional or further sum shall be insured by reason or means of such alteration. 11. Where any sea insurance is made for a voyage and also for time, or to extend to or cover any time beyond twenty-four hours after the ship shall have arrived at her destination and been there moored at anchor, the able with two policy shall be chargeable with duty as a policy for a voyage, and also with duty as a policy for time. duties. As to insurances by carriers. 12. Where any carrier by sea or other person shall, in consideration of any sum of money paid or to be paid for additional freight or otherwise, agree to take upon himself any risk attending goods, merchandize, or property of any description whatever while on board any ship or vessel, or engage to indemnify the owner of any such goods, merchandize, or pro (y) See Ionides v. The Pacific Insurance Co., L. R., 7 Q. B. 517; Fisher v. The Liverpool Marine Insurance Co., L. R., 9 Q. B. 418; and Cory v. Patton, L. R., 9 Q. B. 577. (-) See In re Arthur Average Asso ciation for British, Foreign and Colonial Ships, L. R., 10 Ch. 542. (a) See the Sea Insurances (Stamping of Policies) Act Amendment Act, 1876 (39 Vict. c. 6), s. 2. perty from any risk, loss, or damage, such agreement or engagement shall be deemed to be a contract for a sea insurance. 13. If any person shall become an assurer upon any sea insurance, or Penalty on shall subscribe or underwrite, or otherwise sign or make, or enter into assuring unany contract, agreement, or memorandum, for or of any sea insurance, or less policy duly shall receive or contract for any premium or consideration for any sea in- stamped. surance, or shall receive or charge, or take credit in account for any such premium or consideration as aforesaid, or any sum of money as or for any such premium or consideration as aforesaid, or shall wilfully or knowingly take upon himself any risk, or render himself liable to pay, or shall pay or allow or agree to pay or allow, in account or otherwise, any sum of money upon any loss, peril, or contingency relative to any sea insurance, unless such insurance shall be written on vellum, parchment, or paper duly stamped, or if any person shall be concerned in any fraudulent contrivance or device, or shall be guilty of any wilful act, neglect, or omission, with intent to evade the duties payable on policies under this act, or whereby the duties may be evaded, every person so offending shall for every such offence forfeit the sum of one hundred pounds. stamped. 14. Every person who shall make or effect, or knowingly procure to be Penalty on made or effected, any sea insurance, or shall give or pay, or render persons effecthimself liable to pay, any sum of money, premium, or consideration ing insurance unless duly whatever in the nature of a premium for or upon any sea insurance, or shall enter into any contract or agreement whatever for any sea insurance, unless the same insurance, contract, and agreement for insurance respectively shall be written on vellum, parchment, or paper, being first duly stamped, shall for every such offence forfeit and pay the sum of one hundred pounds; and every broker, agent, or other person negotiating or transacting any sea insurance contrary to the true intent and meaning of this act, or writing any agreement for any sea insurance upon vellum, parchment, or paper not duly stamped, shall for every such offence forfeit the sum of one hundred pounds. 15. If any person shall make or issue, or cause to be made or issued, Penalty for any document purporting to be a copy of a policy, and there shall not be issuing a copy in existence, at the time of such making or issue, a policy duly stamped of policy where whereof the said document shall be a copy, he shall for such offence forfeit no policy. the sum of one hundred pounds in addition to any other penalty which he may have incurred under this act. 16. It shall not be lawful for any broker, agent, or other person Brokerage not negotiating or transacting or making any sea insurance to charge his to be a legal employer any sum of money for brokerage or agency, or for his pains or charge unless policy duly labour in negotiating, transacting, or making such insurance, or writing stamped. the same, or for any monies expended or paid by way of premium or consideration in the nature of a premium for such insurance, unless the same shall be written on vellum, parchment, or paper, duly stamped; and all and every sum and sums whatever paid by such employer on any such account to any broker, agent, or other person negotiating or transacting or making any insurance contrary to this act shall be deemed to be paid without consideration, and shall remain the property of such employer, his executors, administrators, or assigns. 17. Where a policy shall be inadvertently filled up in an incorrect or Allowance improper manner, or be obliterated or otherwise spoiled and rendered may be made unfit for use, or shall be filled up for some insurance which shall not be in the case proceeded in, and the same shall not be signed by any underwriter, but specified. in no other case, it shall be lawful for the said commissioners to allow as spoiled, and to cancel, the stamps on such policy, provided that application |