Customs and Inland Revenue Act 1879

2Import duties on tea

3Amending 39 & 40 Vict. c.35 as to imported cocoa-paste or chocolate

4Import duties on segars

5Prohibitions and restrictions

6Entry of British goods returned

7Warehouse or debenture goods not duly exported

8Goods prohibited by proclamation

9Master of coasting vessel to keep a cargo-book. Penalty for false entries in such book

10Penalty for assembling to run goods

11How penalties, &c. to be sued for

12Persons previously convicted may, on verdict, be imprisoned with or without hard labour

13Goods delivered out of charge of Customs in the Isle of Man not to be brought into Great Britain or Ireland. Goods brought to Isle of Man, but not delivered from Customs, may be brought to Great Britain or Ireland on conditions

14Sections of this Act set forth in schedule incorporated in 39 & 40 Vict. c.36. Repeal

15Grant of duties of income tax

16Provisions of Income Tax Acts to apply to duties hereby granted

17Provisions of Income Tax Acts to apply to duties to be granted for succeeding year

18Officers of corporations and societies to do all acts requisite for assessment of persons employed by the corporations or societies

19Income tax or inhabited house duties to be paid notwithstanding case stated under 37 & 38 Vict. c.16 s. 9

20United parishes may be disunited

21Schedules, duplicates, &c. under Tax Acts may be on other material than parchment

PART IIICollection of Income Tax, Land Tax, and Inhabited Souse Duties

22Extent of this part of Act

23Appointment of collectors of land tax, inhabited house duties, and income tax

24Parishes formed for Poor Law purposes may be made parishes for the purposes of certain taxes

25Particulars of demand note

26Police proceedings for penalties in relation to dogs

27Amendment of sections 2 and 4 of the Act 5 & 6 Vict. c.93 as to use of oil in tobacco

SCHEDULE referred to in Section 14

Royal arms

Customs and Inland Revenue Act 1879

1879 CHAPTER 21

An Act to grant certain Duties of Customs and Inland Revenue, and to amend the Laws relating to Customs and Inland Revenue.

[3d July 1879]

Most Gracious Sovereign

WE, Your Majesty’s most dutiful and loyal subjects, the Commons of the United Kingdom 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 to 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:—