[Preamble recites 56 Geo. 3. c. 104.]
* * * * * * * *
No drawback of excise on goods not worth at least the duty thereon. 56 Geo. 3. c. 104. s. 25.                                                 10. And whereas large quantities of goods, on the exportation of which as merchandize a drawback or drawbacks of excise are payable, have been packed and shipped for exportation on drawback of so bad and unmerchantable a quality as to be of little or no value, and have been so shipped and exported for the purpose only of obtaining such drawback, to the great injury of his Majesty's revenue; for remedy whereof be it enacted, That no drawback or drawbacks of excise shall be paid or payable upon any goods, wares, or merchandize packed or shipped for exportations, which shall be of so bad and unmerchantable a quality as not to be worth or of the value at the least of the duty or duties of excise chargeable or sworn or stated in the notice of shipping such goods, wares, or merchandize, required by the said Act of the fifty-sixth year aforesaid to have been paid thereon, if sold for home consumption; and that in such notice as aforesaid as well the rate and amount of the duty or duties paid on the goods, wares, or merchandize therein mentioned, as of the drawback or drawbacks claimed to be payable on the exportation thereof, and the value of such goods, wares, and merchandize, if sold for home consumption, shall be stated and made part of the description of such goods, wares, and merchandize; any thing contained in any other Act or Acts to the contrary thereof notwithstanding.

Particulars as to duty, drawback, and value of goods, to be stated in shipping notice.

Packages of goods for exportation on drawback may be opened for examination of the contents.                                                  11. In every case where a notice of shipping any goods, wares, or merchandize for exportation on drawback shall be given, it shall be lawful for any officer or officers of excise to open any or all of the package or packages mentioned or described in such notice, and unpack and examine the contents thereof: and the exporter or exporters thereof shall, on the request of such officer or officers, repack such goods (unless he, she, or they shall choose to receive back such goods unpacked) in the presence of a proper officer or officers of excise, in order that the same may be secured and sealed as by law is required for goods packed for exportation on drawback, he, she, or they being afterwards allowed and paid by the commissioners of excise the reasonable expenses of such repacking, and shall either forthwith ship the same under the before-mentioned notice, or give a fresh notice for that purpose, as the occasion may require, and as required by the said Act.

Forfeiture and penalty of other goods shipped than those mentioned in notice, or if goods shipped be again relanded without payment of duty.  12. If upon notice being given for shipping any goods, wares, or merchandize for exportation upon drawback, any other goods or packages than such as are mentioned or described in such notice shall be shipped as and for such goods or packages mentioned or described in such notice, or if any of the packages or goods mentioned or described in such notice shall after the shipment thereof be returned into or relanded in Great Britain (shipwreck and other inevitable accident excepted) without payment of the duty or duties imposed upon the importation of goods of the like kind, all such goods, with the packages containing the same, and the ship, boat, or vessel from which the same shall be unshipped, shall be forfeited, and shall and may be seized by any officer or officers of excise; and the person or persons so offending or aiding or assisting therein shall for each and every such offence forfeit and lose the sum of two hundred pounds, or treble the value of such goods, at the election of his Majesty's Attorney-General, or the person or persons who shall sue and prosecute for the same; and such penalty shall be in addition to the penalty of the bond given on the shipment any of such goods for exportation, and over and besides all other forfeitures and penalties whatsoever.

Penalties how to be recovered and applied.                                                                                13. All fines, penalties, and forfeitures imposed by this Act, or by the said recited Act of the fifty-sixth year of his present Majesty, shall be sued for, recovered, levied, or mitigated by such ways, means, or methods (except as herein specially altered) as any fine, penalty, or forfeiture may be sued for, recovered, levied, or mitigated by any law or laws now in force, or by action of debt, bill, plaint, or information in any of his Majesty's Courts of Record at Westminster, or in the Court of Exchequer in Scotland respectively; and one moiety of every such fine, penalty, or forfeiture shall be to his Majesty, and the other moiety to him or them who shall inform, discover, or sue for the same.

[2 So much of this Act as relates to the trade and navigation of this kingdom, or to the importation and exportation of goods, wares and merchandize, or as relates to the collection of the revenue of customs, or prevention of smuggling, rep. 6 Geo. 4. c. 105. The sections here printed do not appear to be covered by the terms of the repeal.]


Part I.
Customs and Excise.
[Ss. 1–5, rep. 8 Edw. 7. c. 49 (S.L.R.).]
Regulations for and allowance on exportation of methylated spirits.                                              6. Regulations of the Commissioners of Inland Revenue, under section one hundred and fifty-nine of the Spirits Act, 1880, may regulate the removal for exportation of methylated spirits, and where spirits used for methylation are removed from a place of methylation and exported in accordance with those regulations, there shall be paid to the exporter an allowance of [[2] three pence] for ever gallon of such spirits, computed at hydrometer proof, and subsection three of section three of the Customs and Inland Revenue Act, 1885, shall apply, as if the spirits were exported and the allowance made in pursuance of that section.

43 & 44 Vict. c. 24.
48 & 49 Vict. c. 51.
Extension of 39 & 40 Vict. c. 36. s. 119 as to time for payment of drawbacks to other allowances and drawbacks.  7. . . . . . . Section one hundred and nineteen of the Customs Consolidation Act, 1876 (which limits the time for the payment of a drawback on the exportation of goods) shall extend to the payment of any allowance in respect of spirits exported, used, or deposited, which is payable under section three of the Customs and Inland Revenue Act, 1885, as amended by section twenty-one of the Revenue Act, 1889, and to an allowance in respect of methylated spirits exported which is payable under this Act, and to the payment of any drawback of excise which is allowed on the exportation of any goods, in like manner as if it were in terms made applicable thereto, and the date of user or deposit were the date of shipment.

48 & 49 Vict. c. 51.
52 & 53 Vict. c. 42.
Amendment of 43 & 44 Vict. c. 24. ss. 74 and 95 as to removal of spirits for exportation or ship’s stores.       8. Spirits to which any sweetening or colouring matter or any other ingredient has been added in warehouse, and spirits warehoused by a rectifier of spirits for exportation or ship’s stores, and British liqueurs, may, if bottled and packed in cases when delivered from a warehouse, be removed, notwithstanding anything in sections seventy-four and ninety-five of the Spirits Act, 1880, to another warehouse for exportation or ship’s stores.

Part II.
Stamps.
Repeal of an exemption from stamp duty on receipts.                                                              9.—(1) Exemption numbered eight under the head “Receipt” in the First Schedule to the Stamp Act, 1891, is hereby repealed; and the duty shall be charged as if the exemption had not been contained in that schedule; provided that neither the name of a banker (whether accompanied by words of receipt or not) written in the ordinary course of his business as a banker upon a bill of exchange or promissory note duly stamped, nor the name of the payee written upon a draft or order, if payable to order, shall constitute a receipt chargeable with stamp duty.

54 & 55 Vict. c. 39.
(2) This section shall take effect as from the first day of July one thousand eight hundred and ninety-five.

[S. 10 rep. 8 Edw. 7. c. 49 (S.L.R.).]
Reduction of stamp duty on powers of attorney for transfer of small sums of Government stock.                    11. The stamp duty on a letter or power of attorney for the sale, transfer, or acceptance of any government or parliamentary stocks or funds shall be—
s. d.
Where the nominal amount of the stocks or funds does not exceed 100l. - - - -  2 6
Collection of stamp duty in cases of property vested by Act or purchased under statutory power.                  12. Where after the passing of this Act, by virtue of any Act, whether passed before or after this Act, either—
(a) any property is vested by way of sale in any person; or
(b) any person is authorised to purchase property;
such person shall within three months after the passing of the Act, or the date of vesting, whichever is later, or after the completion of the purchase, as the case may be, produce to the Commissioners of Inland Revenue a copy of the Act printed by the Queen’s printer of Acts, of Parliament or some instrument relating to the vesting in the first case, and an instrument of conveyance of the property in the other case, duly stamped with the ad valorem duty payable upon a conveyance on sale of the property; and in default of such production, the duty with interest thereon at the rate of five per cent. per annum from the passing of the Act, date of vesting, or completion of the purchase, as the case may be, shall be a debt to Her Majesty from such person.

Extension of 54 & 55 Vict. c. 39. s. 98 to policies of insurance for sickness.                                   13. [Recital.] “A policy of insurance for any payment agreed to be made during the sickness of any person or “his incapacity from personal injury within the meaning of the Stamp Act, 1891, includes a notice or advertisement in a newspaper or other publication which purports to insure such payment.

Amendment of 54 & 55 Vict. c. 39. as to the payment of stamp duty on certain foreign securities.                 14. When foreign securities within the meaning of sections eighty-two and eighty-three of the Stamp Act, 1891, are issued in the United Kingdom, and the interest thereon is not payable in the United Kingdom, and such evidence of the amount of the securities as the Commissioners of Inland Revenue require is produced to them, then the Commissioners, if in their discretion they consider it expedient to do so, may accept payment of the amount of stamp duty which would be payable if all the said securities were duly stamped, and on such payment may dispense with the necessity of the securities being stamped. The Commissioners shall give notice in the London Gazette of any such dispensation.

[S. 15 rep. 8 Edw. 7. c. 49 (S.L.R.).]
Extension to companies of 46 & 47 Vict. c. 52. s. 144 as to exemption from stamp duty. 53 & 54 Vict. c. 63.      16. Section one hundred and forty-four of the Bankruptcy Act, 1883 (which exempts from stamp duty certain documents relating to the estates of bankrupts and to bankruptcies), shall apply to the estates of companies wound up by order of the Court under the Companies Winding-up Act, 1890,[1] and to such winding up, in like manner as if the company were a bankrupt and the winding up were a bankruptcy; and proceedings under section fifteen of the latter Act shall for this purpose be part of the proceedings in the winding up.

[Ss. 17, 18 being Part III. (“Income Tax,”) rep. 8 Edw. 7. c. 49 (S.L.R.).].

Part IV.
Miscellaneous.
[S. 19 rep. 8 Edw. 7. c. 49 (S.L.R.).]
Short title.                                                                                20. This Act may be cited as the Finance Act, 1895.

[Sched. rep. 8 Edw. 7. c. 49 (S.L.R.).]
[1 Short title “The Finance Act, 1895,” see s. 20.]
[2 Substituted for “twopence” by 2 Edw. 7. c. 7. s. 5 (1).]

[1 Rep. 8 Edw. 7. c. 69. s. 286; see now that Act.]


Vessels passing Lighthouses on the Coast of Ireland.                                                                             ‘Whereas it is necessary to make further Provision for defraying the Expence of purchasing Ground for and for building new Light Houses; and for repairing, fitting up, completing and keeping in Repair the several Light Houses, Beacons and Sea Marks which have been or may be erected and built round the Coasts of Ireland:’ May it therefore please Your Majesty that it may be enacted; and be it enacted by the King’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, That, from and after the Expiration of Ten Days after the Day of the passing of this Act, there shall be payable and paid to the Corporation for preserving and improving the Port of Dublin, by the Owners or Masters of every Ship or Decked Vessel which shall pass any Light House or Light Houses on the Coasts of Ireland, the Sums, Rates and Duties following; that is to say,
Rates.
For every British or Irish Ship or Decked Vessel navigated according to Law, which shall pass any such Light House or Light Houses, for and in respect of every Light House which such Ship or Vessel shall pass, and for and in respect of every time of passing any and every such Light House or Light Houses, whether the said Ship or Vessel shall be outward or homeward bound, or on a foreign Voyage, or sailing Coastwise, the Sum of One Penny for every Ton Burthen of such Ship or Vessel for and in respect of every such Light House, and every time of passing the same:
And for every Foreign Ship or Decked Vessel passing as aforesaid, the Sum of Two Pence for every Ton Burthen, for and in respect of every such Light House, and every time of passing the same.

Vessels passing Floating Light on the Kish Bank.                                                                                II. And be it further enacted, That, from and after the time when a Floating Light shall be established on the Kish Bank on the South Side of Dublin Bay, there shall be paid to the said Corporation for preserving and improving the Port of Dublin, by the Owners or Masters of every Ship or Decked Vessel which shall pass such Floating Light on the Kish Bank, the Sums, Rates and Duties following; that is to say,
Rates.
For every British or Irish Ship or Decked Vessel navigated according to Law, which shall pass such Floating Light; and for and in respect of every time such Ship or Vessel shall pass such Floating Light, whether the said Ship or Vessel shall be outward or homeward bound, or on a Foreign Voyage, or sailing Coastwise, the Sum of One Halfpenny for every Ton Burthen of such Ship or Vessel, for and in respect of every time of passing the said Floating Light:
And for every Foreign Ship or Decked Vessel passing such Floating Light as aforesaid, the Sum of One Penny for every Ton Burthen of such Ship or Vessel, for and in respect of every time of passing the said Floating Light.

And the Produce of the said last mentioned Duties shall by the said Corporation be appropriated and applied to the Maintenance of the said Floating Light, and a separate Account shall be kept by the said Corporation of the Receipt and Expenditure thereof, and the same shall be separately accounted for by the said Corporation.

Rates for Entries of Ships.                                                                                III. And be it further enacted, That, from and after the Expiration of Ten Days after the Day of the passing this Act, there shall be payable and paid to the said Corporation for preserving and improving the Port of Dublin, the Rates and Duties following; that is to say, upon every Entry inwards and on every Entry outwards of any Ship or Vessel made in any Part of Ireland, and upon every Entry, Cocket or Warrant, in any such Port for shipping any Goods, Wares or Merchandize, inwards or outwards, or from any Port in Ireland to any other Port therein, where the Value of such Goods, Wares or Merchandize shall exceed the Sum of Five Pounds, the Sum of One Shilling and Six Pence.

Additional Ballast Rates.                                                                                IV. ‘And whereas the Rates and Charges at present payable by Law for Ballast delivered or taken on board Ships in the Harbour of Dublin are insufficient to desray the present Expences of obtaining and delivering the same;’ Be it therefore enacted, That, from and after the Expiration of Ten Days after the Day of the passing of this Act, the Master, Commander, or Owner of every Ship or Vessel belonging to Great Britain or Ireland, or the British Plantations, and of every Foreign Ship or Vessel who shall take in Ballast from the Office of the said Corporation, for preserving and improving the Port of Dublin, within the Port of Dublin, or in the several Creeks or Harbours thereunto belonging, or in any Place whatsoever within the Jurisdiction or which is subject to the Power or Authority of the said Corporation, shall pay or cause to be paid to the Ballast Master or other Officer who shall be appointed by the said Corporation to receive the same, in addition to the several Sums of Money, Rates and Charges now payable by Law, the several and respective further and additional Sums of Money, Duties, Rates and Charges following; that is to say,
Rates of Ballast.
For every Ton of Ballast which shall be delivered or taken on board any Ship, Boat or Vessel belonging to Great Britain or Ireland, or any Part of the United Kingdom, or to the British Plantations, within the Harbour of Dublin, or any of the Creeks or Harbours thereunto belonging, in addition to all former Rates and Duties, the further Sum of Two Pence:
For every Ton of Ballast which shall be delivered or taken on board any Foreign Ship, Boat or Vessel in addition to all former Rates and Duties, the further Sum of Six Pence:
Which said last mentioned Duties shall be applied by the said Corporation, so far as the same shall be necessary, towards desraying the Expences of obtaining and delivering such Ballast, and the Surplus thereof in manner directed by this Act.

An additional Tonnage Rate.                                                                                V. ‘And whereas the Tonnage Duty now payable by Law on Ships and Vessels arriving in the said Harbour of Dublin is insufficient to support the Expence of improving the said Harbour;’ Be it further enacted, That, from and after the Expiration of Ten Days after the passing of this Act, the Master, Commander or Owner of every Ship or Vessel coming into the said Harbour of Dublin, shall pay or cause to be paid for the Use of the said Corporation to the said Ballast Master of the Ballast Office of the Port of Dublin, or other Officer who shall be appointed by the said Corporation to receive the same, in addition to the several Rates of Tonnage now payable by Law, the several further Sums, Rates and Duties following; that is to say,
Rates of Tonnage.
For every Foreign Ship or Vessel (or such as shall not belong to any of His Majesty’s Subjects of the United Kingdom or the British Plantations) arriving or coming into the Harbour of Dublin; for every Ton of the Burthen of such Ship or Vessel on every Voyage which such Ship or Vessel shall make to the said Harbour of Dublin, in addition to all former Tonnage Rates and Duties, the further Sum of Six Pence.

For every Ship or Vessel which shall belong to any of His Majesty’s Subjects arriving or coming into the said Harbour of Dublin (except Vessels arriving in the said Harbour entirely laden with Coals, and coasting Vessels coming and trading from any Part of Ireland, to the said Harbour); for every Ton of the Burthen of such Ship or Vessel on every Voyage which such Ship or Vessel shall make to the said Harbour of Dublin, in addition to all former Tonnage Rates and Duties, the further Sum of Three Pence:
For every Ship or Vessel arriving in the said Harbour laden with Coals, and every Coaster; that is to say, every Ship or Vessel coming and trading from any Part of Ireland to Dublin, or the Creeks or Harbours thereof; for every Ton of the Burthen of such Ship or Vessel on every Voyage which such Ship or Vessel shall make to the said Harbour of Dublin, in addition to all former Rates and Duties, the further Sum of Two Pence.

Duties to be in addition to former Duties.                                                                                VI. And be it further enacted, That the said respective Duties hereinbefore granted and made payable, shall be in addition to and over and above all other Tonnage Duties, and all other Duties in respect of the passing of any Light House, and all other Duties upon any Entry, Cocket or Warrant payable in Ireland under or by virtue of any Act or Acts in force at the time of the passing of this Act.

How Duties collected and disposed of.                                                                                VII. And be it further enacted, That the several Duties by this Act granted on Ships and Vessels passing any Light House on the Coast of Ireland, or passing the said Floating Light on the Kish Bank on the South Side of the Bay of Dublin, shall be paid to and collected by the Collector or other Chief Officer of the Customs, or to some Person to be appointed by the said Corporation, for the Purpose of receiving the same in such Port of the United Kingdom into which any Ship or Vessel passing any such Light House or Light Houses shall arrive next after the passing of such Light House or Light Houses respectively; and that the Collectors of His Majesty’s Customs, Comptrollers, Receivers of Entries, Surveyors or Searchers, Waiters, and all other Officers of the Customs whatever, or their respective Deputies or Clerks at any of the Ports, Harbours or Places of the United Kingdom, shall not, after the Commencement of the said Duties, take or receive any Entry or Cocket or other Discharge or Clearance, or take any Report outwards, for any Ship or Vessel liable or subject to the said Duties, until the said Duties shall be paid pursuant to the Directions of this Act to the respective Collectors of Customs, or to the Persons appointed by the said Corporation to collect the said Duties, nor until the Master or Owner of any Ship or Vessel subject to the Payment of the said Duties shall show and produce a Receipt for such Duties accordingly to the Officer required to take or receive any such Entry, Cocket, Discharge, Clearance or Report outwards aforesaid; and that the said Duties in respect of Light Houses shall from time to time be accounted for by the Collectors and Receivers thereof, and shall be by such Collectors paid into the Receipt of His Majesty’s Exchequer in Ireland, for the Use of the said Corporation, for preserving and improving the Port of Dublin, and shall be issued from time to time by the said Commissioners for excuting the Office of Lord High Treasurer of Ireland, to the said Corporation under the Authority of this Act; and the said Duties when so paid over to the said Corporation (except the Duty in respect of a Floating Light on the Kish Bank in Dublin Bay, which shall be applied to the Maintenance of such Light when the same shall be erected) shall by the said Corporation be applied to the Purposes of an Act made in the last Session of Parliament, intituled, An Act to enable the Corporation for preserving and improving the Port of Dublin, to erect, maintain and repair Light Houses round the Coasts of Ireland, and to raise a Fund for desraying the Charge thereof, in manner and under the Regulations in the said recited Act mentioned and contained, and that the Duty by this Act imposed on every Entry, Cocket or Warrant in any Port in Ireland, shall be levied, collected and received by the Officers of Customs, and paid over to the said Corporation in such and the like manner as the Duties granted on such Entries by the said recited Act, made in the last Session of Parliament, are directed to be levied, collected and received by such Officers and paid over to the said Corporation; and that the additional Duties or Charges by this Act granted for Ballast delivered or taken on board Ships, and the additional Duties by this Act imposed in respect of Ships coming into the Harbour of Dublin, shall be collected and levied in like manner, and under the like Powers and Authorities as other Duties of the like Nature may by Law be collected and levied by the said Corporation; and that the said additional Duties and Charges in respect of Ballast shall be applied towards the defraying the Expences of obtaining and delivering the same, and that the Surplus of the said Duties and Charges after such Expences shall be desrayed, and also the additional Duties by this Act imposed in respect of the Tonnage of Ships coming into the Harbour of Dublin; and also so much of the said Duty of One Shilling and Six Pence on every Entry, Cocket or Warrant as aforesaid, as shall be payable or paid within the Port of Dublin, shall, by the said Corporation for preserving and improving the Port of Dublin, be applied towards the erecting a Light on the Kish Bank on the South Side of Dublin Bay, for the better Preservation of the Ships and Vessels against the Dangers resulting from the said Kish Bank to Ships and Vessels entering into, going out of or passing by the said Harbour, and passing up and down Saint George’s Channei, and towards erecting a Light House on the Hill of Howth in a more convenient and useful Situation for Mariners than the one now erected is placed in.

50 G. 3. c. 95.
Proviso for Ships of War, &c. and Fishing Vessels.                                                                               VIII. Provided always, and be it further enacted, That this Act shall not extend to charge with the Rate or Duty hereby imposed on the Tonnage of Ships and Vessels passing Light Houses, any of His Majesty’s Ships of War, nor any Ship or Vessel whatever being the Property of His Majesty, his Heirs or Successors, or of the Royal Family, nor any Fishing Vessels, Smacks or Boats, and that all coasting Vessels sailing in Ballast only, from any Port in Ireland to any other Port therein, shall pay only One Half of the said Rates and Duties; any thing hereinbefore mentioned and contained to the contrary notwithstanding.

Notice of completing of Light-houses in Gazettes.                                                                                IX. Provided also, and be it further enacted, That if any Light House, which shall not, at the time of the passing of this Act, be completed in such Manner as to have the Lights or Signals put up therein, shall, at any time after the passing of this Act, be built, erected or repaired on any Parts of the Coasts of Ireland, then and in such case a Notice of the time when such Light House has been or will be completed, so as to have Lights or Signals put up therein, shall be given by the said Corporation for preserving and improving the Port of Dublin, Three several times in the London and Dublin Gazettes; and the Duties by this Act granted on the Tonnage of Ships and Vessels passing any such Light House shall not commence or be payable until after the time mentioned in such Notice, nor unless such Lights or Signals shall be put up in such Light House at the time mentioned in such Notice.

Duty not payable till Light put up.
The River Anna Liffey and the Harbour, &c. to be under Corporation for preserving Port of Dublin.                                X. ‘And whereas the several Acts passed in the Parliament of Ireland in the Twenty sixth, Thirty second, Thirty third and Fortieth Years of His present Majesty’s Reign, for promoting the Trade of Dublin, by rendering its Port and Harbour more commodious, and for repairing and preserving the Walls of the River Anna Liffey, in the City of Dublin, require to be further amended;’ Be it therefore enacted, That the Care, Management and Superintendance of the whole of the said River Anna Liffey, and of the Quays and Walls bounding the same on both Sides of the said River, and also of the Harbour of Dublin, and of the Strands thereof, and of the Bays, Creeks and Harbours within the said Harbour of Dublin, on the North and South Sides of the said Harbour of Dublin, commencing on the North Side of the said River, Strand, Harbour and Bay, from and including Barrack Bridge, otherwise called Bloody Bridge, in the County of the City of Dublin, and extending to and including the Harbour of Sutton, in the County of Dublin; and on the South Side River, Strand, Harbour and Bay, commencing from and including the same Bridge, and extending to and including the Harbour of Dalkey, in the County of Dublin, and the Quays and Walls called the North, South, and East Walls, and all the Bridges now over the said River Anna Liffey, or which hereafter may be built or erected within the said Limits over the same, and the building and repairing of the said Walls; and the Care and Superintendance of the said Bridges shall, from and after the passing of this Act, be, and the same are hereby vested in the Corporation for preserving and improving the Port of Dublin, and their Successors for ever, with all such Power and Authorities as by the said Acts, or any other Act or Acts are given to or vested in the said Corporation, to all Intents and Purposes whatsoever.

26 G 3. (I.) c. 19.
32 G.3. (I.) c. 35.
33 G.3. (I.) c. 54.
40 G.3. (I.) c. 47.
Proviso for Grand Juries appointing Overseers in respect of Bridges.                                                             XI. Provided always, and be it enacted, That nothing herein contained shall extend or be construed to extend any way to alter or diminish the Power of any Grand Jury or Grand Juries in the County or County of the City of Dublin to appoint Overfeers for any Works in respect of any Bridge or Bridges over the said River Anna Liffey, for the Execution whereof any Presentment or Presentments shall be made by any such Grand Jury or Grand Juries, nor in any way to contradict or interfere with any Presentment whatever respecting or relating to the building, re-building or repairing any such Bridge or Bridges made or to be made by any such Grand Jury or Grand Juries, nor to contradict or interfere with any Powers vested by Law in such Grand Jury or Grand Juries respecting the same, nor any Proceedings towards the carrying into Effect any such Presentment under the Authority of any Act or Acts in force at the time of the passing of this Act.

Corporation may borrow Money on Credit of Rates.                                                                                XII. ‘And whereas the said Corporation may find it necessary, in order to enable them the more effectually to carry into Execution the purposes of the said recited Acts and of this present Act, to borrow a Sum or Sums of Money upon the Credit of the Taxes, Payments, Rates, Duties and Revenues arising under the said recited Acts and this present Act;’ Be it therefore enacted, That it shall and may be lawful to and for the said Corporation to take up and borrow upon the Credit of all or any of the said Taxes, Payments, Rates, Duties and Revenues in the said former Acts or in this Act contained, by and with the Consent and Approbation of the Lord Lieutenant or other Chief Governor or Governors of Ireland, and of the Lord High Treasurer of Ireland, or Commissioners for executing the Office of Lord High Treasurer of Ireland, or any Three of them, any Sum or Sums of Money which the said Corporation shall think necessary, at any Rate of Interest not exceeding Five Pounds per Centum per Annum, and for that Purpose to issue Debentures of One hundred Pounds each under their Common Seal for the Sum or Sums of Money so to be borrowed, in such Manner and Form as the said Corporation by any Bye-Laws to be entered into by them pursuant to the Directions of the said recited Acts, or any of them, shall appoint; and the said Debentures and the Sums therein respectively contained, together with the Interest thereof, and the Sinking Fund applicable to the Reduction thereof in manner hereinafter mentioned, shall be actual Charges and Liens upon the said Taxes, Payments, Rates, Duties and Revenues, or so much thereof as shall be specified in such Debentures respectively: Provided always, that the Money so to be borrowed at any time after the passing of this Act, shall not exceed in the whole the Sum of Fifty thousand Pounds; any thing in the said recited Acts or this Act to the contrary notwithstanding.

Proviso.
Fund established for paying off Debt.                                                                                XIII. And be it further enacted, That a yearly Sum equal to the Amount of One Pound for every One hundred Pounds, of all Sums which at any time after the passing of this Act shall be borrowed by the said Corporation on the Credit of the said Taxes, Rates, Duties and Revenues, or any Part of them, under the Authority of this Act, shall yearly and every Year, from and immediately after the Twenty fourth Day of June One thousand eight hundred and eleven, be taken by the said Corporation from the Produce of the said Taxes, Payments, Rates, Duties and Revenues, and shall be laid out by Four equal quarterly Sums on the Twenty ninth Day of September, the Twenty fifth Day of December, the Twenty fifth Day of March and the Twenty fourth Day of June, or within Thirty Days thereof in each and every Year, in the Name of the said Corporation in the Purchase of Three Pounds Ten Shillings per Centum Annuities transferrable at the Bank of Ireland, or in such other Stock in the Public Funds at the Bank of Ireland, as the said Corporation shall in their Discretion think fit; and also that all Dividends which shall accrue and become payable, for and on account of such Stock in the said Public Funds as shall be so purchased as aforesaid, and also all Dividends which shall arise and be payable from such Accumulation of the said Stock as is hereinafter directed to be made, shall Half-yearly, or as soon as such Dividend shall from time to time accrue and become payable, be laid out in the Name of the said Corporation, in the Purchase of such Stock or Funds as aforesaid, and so from time to time during the Continuance of the said former Acts and this Act, until such Stock so to be purchased as aforesaid shall be worth to be sold a Sum of One hundred Pounds, and then and not before the said Annuities or other Stock so to be purchased in the Public Funds as aforesaid shall be sold, and the Money arising therefrom shall be be applied in the purchasing such Debenture when the same can be procured at or under Par, and every Debenture so purchased shall be immediately cancelled, and so from time to time a yearly Sum equal to the Amount of One Pound for every One hundred Pounds of all Money borrowed by and due from the said Corporation under the Authority of this Act, shall continue to be invested in such Funds and Annuities, and shall accumulate and shall be applied whenever the same shall amount to the Sum of One hundred Pounds as aforesaid, until the whole of all Sums borrowed and to be borrowed by the said Corporation under the Authority of this Act shall be fully paid off and discharged.

Members of Corporation not eligible to hold Offices under it.                                                                    XIV. And be it further enacted, That, from and after the passing of this Act, no Person or Persons being a Member or Members of the said Corporation for preserving and improving the Port of Dublin, shall be elected or be capable of being elected, or shall hold or be capable of holding any Office, Place or Employment under the said Corporation; and that no Person holding any Office, Place or Employment under the said Corporation shall be elected or be capable of being a Member of the said Corporation so long as he shall hold any such Office, Place or Employment: Provided always, that nothing herein contained shall extend or be coastrued to extend to any Person or Persons being at present Members of the said Corporation, and also at present holding any Office or Employment under the same; and that all Officers and Persons who at any time before the passing of this Act have been elected and appointed by the said Corporation to do or perform any Offices, Duties, or other Matters in Execution of the said Acts, or any of them, and who are now in the Service and Employment of the said Corporation; and also all and every Person and Persons who shall or may hereafter from time to time be elected, intrusted or appointed by the said Corporation to do, execute or perform any such Offices, Duties, or other Matters under and by virtue of the said Acts or any of them, or this present Act, shall take and subscribe the following Oath or Affirmation; that is to say,
Present Officers.
Officers to take Oath.
Oath.
‘I A. B. do solemnly promise and swear, [or, being a Quaker, do solemnly affirm] That I will faithfully, diligently and impartially, according to the best of my Skill and Knowledge, perform and execute the several Offices, Duties, Powers, Matters and Trusts committed to me by the Corporation for preserving and improving the Port of Dublin, without Favour or Affection, Prejudice or Malice. So help me GOD.’ Which Oath or Affirmation any Three or more of the said Corporation are hereby empowered to administer.

Treasury may direct Sums remaining in charge against Corporation for Insupers, &c. to be struck out in auditing their Accounts.  XV. ‘And whereas in the Accounts of the said Corporation which have been heretofore audited by the Commissioners of Imprested Accounts, certain Sums remain in charge against them for Insupers or Charges formerly disallowed by the said Commissioners, and also certain Sums which appear to be Debts due to the said Corporation, but which from the Nature of them cannot now be recovered: And whereas it would render the Accounts of the said Corporation more plain and simple if the Commissioners of Imprested Accounts were authorized to strike out of such Accounts such Sums circumstanced as aforesaid:’ Be it therefore enacted, That it shall and may be lawful to and for the Lord High Treasurer, or the Commissioners for executing the Office of Lord High Treasurer of Ireland for the time being, to direct the Commissioners of Imprested Accounts, and the said Commissioners of Imprested Accounts are hereby required, in obedience to such Direction, to strike out and deduct from the said Accounts the said Insupers, or such of them as they shall think proper; and also any Sum or Sums which shall appear in the said Accounts to be due to the said Corporation, but which shall be certified by the said Corporation, or any Three or more of the Members of the said Corporation, to the said Commissioners for executing the Office of Lord High Treasurer of Ireland, to be in their Opinion irrecoverable.

General Issue.                                                                                XVI. And be it further enacted, That in case the said Corporation or any Member or Officer thereof, or any Person acting by the Directions or Authority thereof, shall be sued for any matter or thing done by him or them by virtue or in pursuance of this Act, or of the said recited Acts or any of them, it shall and may be lawful for him or them to plead the General Issue, and give this Act and the special matter in Evidence.


Short title.                                                    1. This Act may be cited as the Bankers’ Books Evidence Act, 1879.

[S. 2 rep. 57 & 58 Vict. c. 56 (S.L.R.)]
Mode of proof of entries in bankers’ books.                     3. Subject to the provisions of this Act, a copy of any entry in a banker’s book shall in all legal proceedings be received as primâ facie evidence of such entry, and of the matters, transactions, and accounts therein recorded.

Proof that book is a banker’s book.                             4. A copy of an entry in a banker’s book shall not be received in evidence under this Act unless it be first proved that the book was at the time of the making of the entry one of the ordinary books of the bank, and that the entry was made in the usual and ordinary course of business, and that the book is in the custody or control of the bank.

Such proof may be given by a partner or officer of the bank, and may be given orally or by an affidavit sworn before any commissioner or person authorised to take affidavits.

Verification of copy.                                           5. A copy of an entry in a banker’s book shall not be received in evidence under this Act unless it be further proved that the copy has been examined with the original entry and is correct.

Such proof shall be given by some person who has examined the copy with the original entry, and may be given either orally or by an affidavit sworn before any commissioner or person authorised to take affidavits.

Case in which banker, &c. not compellable to produce book, &c.  6. A banker or officer of a bank shall not, in any legal proceeding to which the bank is not a party, be compellable to produce any banker’s book the contents of which can be proved under this Act, or to appear as a witness to prove the matters, transactions, and accounts therein recorded, unless by order of a judge made for special cause.

Court or judge may order inspection, &c.                        7. On the application of any party to a legal proceeding a court or judge may order that such party be at liberty to inspect and take copies of any entries in a banker’s book for any of the purposes of such proceedings. An order under this section may be made either with or without summoning the bank or any other party, and shall be served on the bank three clear days before the same is to be obeyed, unless the court or judge otherwise directs.

Costs.                                                          8. The costs of any application to a court or judge under or for the purposes of this Act, and the costs of anything done or to be done under an order of a court or judge made under or for the purposes of this Act shall be in the discretion of the court or judge, who may order the same or any part thereof to be paid to any party by the bank where the same have been occasioned by any default or delay on the part of the bank. Any such order against a bank may be enforced as if the bank was a party to the proceeding.

Interpretation of “bank,” “banker,” and “bankers books.”        9. In this Act the expressions “bank” and “banker” mean any person, persons, partnership, or company carrying on the business of bankers and having duly made a return to the Commissioners of Inland Revenue, and also any savings bank certified under the Acts relating to savings banks, and also any post office savings bank.

The fact of any such bank having dulv made a return to the Commissioners of Inland Revenue may be proved in any legal proceeding by production of a copy of its return verified by the affidavit of a partner or officer of the bank, or by the production of a copy of a newspaper purporting to contain a copy of such return published by the Commissioners of Inland Revenue; the fact that any such savings bank is certified under the Acts relating to savings banks may be proved by an office or examined copy of its certificate; the fact that any such bank is a post office savings bank may be proved by a certificate purporting to be under the hand of Her Majesty’s Postmaster-General or one of the secretaries of the Post Office.

Expressions in this Act relating to “bankers’ books” include ledgers, day books, cash books, account books, and all other books used in the ordinary business of the bank.

Interpretation of “legal proceeding,” “court,” “judge.”         10. In this Act—
The expression “legal proceeding” means any civil or criminal proceeding or inquiry in which evidence is or may be given, and includes an arbitration;
The expression “the court” means the court, judge, arbitrator, persons or person before whom a legal proceeding is held or taken;
The expression “a judge” means with respect to England a judge of the High Court, and with respect to Scotland a lord ordinary of the Outer House of the Court of Session, and with respect to Ireland a judge of the High Court in Ireland;
The judge of a county court may with respect to any action in such court exercise the powers of a judge under this Act.

Computation of time.                                            11. Sunday, Christmas Day, Good Friday, and any bank holiday shall be excluded from the computation of time under this Act.