[Preamble recites 10 & 11 Vict. c. 15.]
Construction. 10 & 11 Vict. c. 15.                                                                             1. The Gasworks Clauses Act, 1847, and this Act, shall be construed together as one Act, and the provisions of this Act shall be held to repeal and supersede such of the provisions of that Act as are inconsistent with this Act.

Short title.                                                                                2. This Act may be cited as “The Gasworks Clauses Act, 1871.”

Application of Act.                                                                                3. The provisions of this Act shall apply to every gas undertaking authorized by any special Act hereafter passed, or by any provisional order made under the authority of the Gas and Water Works Facilities Act, 1870, save where the said provisions are expressly varied or excepted by any such special Act or provisional order; and every such special Act and provisional order is in this Act included in the term “the special Act.”

33 & 34 Vict. c. 70.
Interpretation.                                                                                4. Terms used in this Act have the same meanings respectively as the same terms have when used in the Gasworks Clauses Act, 1847, and in the Gas and Water Works Facilities Act, 1870.

10 & 11 Vict. c. 15.
33 & 34 Vict. c. 70.
The term “prescribed” in this Act shall mean prescribed by the special Act:
The term “premises” in this Act shall include house and building:
And the expression “superior courts” or “court of competent jurisdiction” in this Act, or in any Act wholly or partially incorporated herewith, shall be read and have effect as if the debt or demand in respect of which the expression is used were an ordinary simple contract debt and not a debt or demand created by statute.

General Provisions.
Prohibition against erecting gasworks elsewhere than on lands specified in special Act.                        5. The undertakers shall not manufacture gas, or any residual products, except upon lands described in the special Act, and they shall not store gas, except upon those lands, without the previous consent in writing of the owner, lessee, and occupier of every dwelling-house situate within three hundred yards of the limits of the site where such gas is intended to be stored.

Sale of superfluous lands.                                                                                6. The undertakers may sell and dispose of any lands which are vested in them, or which they are authorized to purchase, or which they may hereafter acquire, and which shall not be required for the purposes of the undertaking, and the provisions of the Lands Clauses Consolidation Act, 1845, sections 128 to 132 (both sections inclusive), shall apply to any such sale; and the Undertakers may also from time to time sell and dispose of any works, buildings, or erections on any lands belonging to them which shall not be required for the purposes of the undertaking.

8 & 9 Vict. c. 18.
Receipts of guardians, &c. to be sufficient discharge.                                                         7. If any money be payable to a shareholder in a gas undertaking, being a minor, idiot, or lunatic, the receipt of his or her respective guardian or committee shall be a sufficient discharge to the undertakers for the same.

For appointment of receiver.                                                                                8. The mortgagees of the undertakers may enforce payment of arrears of interest or principal, or principal, and interest, due on their mortgages, in England and Ireland by the appointment of a receiver, and in Scotland by the appointment of a judicial factor; and in order to authorize the appointment of a receiver or judicial factor in respect of principal, or principal and interest, the amount owing to the mortgagees by whom the application for a receiver is made shall not be less than in the whole one thousand pounds, or such sum as shall be specified in the special Act.

Undertakers not exempted from indictment.                                                                      9. Nothing in this or the special Act shall exonerate the Undertakers from any indictment, action, or other proceeding for nuisance in the event of any nuisance being caused by them.

Power to take easements, &c. by agreement.                                                                     10. Persons empowered by the Lands Clauses Consolidation Act, 1845, to sell and convey or release lands, may, if they think fit, subject to the provisions of that Act, and of the Lands Clauses Consolidation Acts Amendment Act, 1860, grant to the Undertakers any easement, right, or privilege, not being an easement of water, required for the purposes of the special Act, in, over, or affecting any such lands; and the provisions of the last mentioned Acts with respect to lands and rentcharges, as far as the same are applicable in this behalf, shall extend and apply to such grants, or to such easement, rights, or privileges as aforesaid.

23 & 24 Vict. c. 106.
Supply of Gas to Owners and Occupiers of Premises.
Undertakers to furnish sufficient supply of gas to owners and occupiers within the limits of the special Act.  11. The Undertakers shall, upon being required so to do by the owner or occupier of any premises situate within twenty-five yards from any main of the undertakers, or such other distance as may be prescribed, give and continue to give a supply of gas for such premises, under such pressure in the main as may be prescribed, and they shall furnish and lay any pipe that may be necessary for such purpose, subject to the conditions following; (that is to say,)

The cost of so much of any pipe for the supply of gas to any owner or occupier as may be laid upon the property of such owner or in the possession of such occupier, and of so much of any such pipe as may be laid for a greater distance than thirty feet from any pipe of the Undertakers, although not on such property, shall be defrayed by such owner or occupier.

Every owner or occupier of premises requiring a supply of gas shall—
Serve a notice upon the Undertakers at their office, specifying the premises in respect of which such supply is required, and the day (not being an earlier day than a reasonable time after the date of the service of such notice) upon which such supply is required to commence;
Enter into a written contract with the Undertaker (if required by them so to do) to continue to receive and pay for a supply of gas for a period of at least two years, of such an amount that the rent payable for the same shall not be less than twenty pounds per centum per annum on the outlay incurred by the Undertakers in providing any pipe to be provided by them for the purpose of such supply; and
Give to the Undertakers (if required by them so to do) security for the payment to them of all moneys which may become due to them by such owner or occupier in respect of any pipe to be furnished by the Undertakers and in respect of gas to be supplied by them.

Provided always, that the Undertakers may, after they have given a supply of gas for any premises, by notice in writing, require the owner or occupier of such premises, within seven days after the date of the service of such notice, to give to them security for the payment of all moneys which may from time to time become due to them in respect of such supply, in case such owner or occupier has not already given such security, or in case any security given has become invalid, or is insufficient, and in case any such owner or occupier fails to comply with the terms of such notice, the Undertakers may, if they please, discontinue to supply gas for such premises so long as such failure continues.

Quality of gas.                                                                                12. The quality of the gas supplied by the Undertakers shall, with respect to its illuminating power, be such as to produce at the testing place provided in conformity with this Act a light equal in intensity to that produced by the prescribed number of sperm candles of six in the pound, and such gas shall as to its purity not exhibit any trace of sulphuretted hydrogen when tested in accordance with the rules prescribed in that behalf in Part II. of the Schedule A. to this Act annexed.

Undertakers may require consumers to use meters.                                                               13. Every consumer of gas supplied by the Undertakers shall, if required to do so by them, consume such gas by a meter duly stamped under the authority of the Sale of Gas Act, 1859, and being a legal meter within the meaning of the said Act, or by a meter supplied or approved by the Undertakers: Provided always, that where the provisions of the said Act are in force no meter shall be used unless the same shall be a legal meter within the meaning of the said Act, and that elsewhere the Undertakers shall not refuse to approve of any meter which when duly tested according to the rules contained in the said Act for regulating measures used in sales of gas is found to be correct within the meaning of the said Act.

22 & 23 Vict. c. 66.
Undertakers to supply meters.                                                                                14. The Undertakers shall supply to any owner or occupier of premises within the limits of the special Art requiring the same a meter for registering gas supplied by them: Provided always, that such owner or occupier shall, if required, previous to receiving such meter, give to the Undertakers security for payment to them of the price of such meter if he desires to purchase the same, or of the rent of such meter if he desires to hire the same.

Meters not to be connected or disconnected without notice.                                                     15. No consumer shall connect any meter with any pipe through which gas is supplied by the Undertakers to such meter, or disconnect any meter from any such pipe, unless he shall have given to the Undertakers not less than twenty-four hours notice in writing of his intention so to do, and if any person acts in contravention of this section he shall be liable for each offence to a penalty not exceeding forty shillings.

Nature and amount of security.                                                                                16. Where any owner or occupier is required by the special Act to give security to the Undertakers, such security may be by way of deposit or otherwise, and of such amount as he and the Undertakers agree on, or as, in default of agreement, may be determined, on the application of either party, by two justices who may also order by which of the parties the costs of the proceedings before them shall be paid, and the decision of the justices shall be final and binding on all parties.

Consumer to keep his meter in proper order.                                                                    17. Every consumer of gas supplied by the Undertakers shall at all times, at his own expense, keep all meters belonging to him whereby any gas of the Undertakers is registered in proper order for correctly registering such gas, and in default of his so doing the Undertakers may cease to supply gas through such meter. The Undertakers shall have access to and be at liberty to take off, remove, test, inspect, and replace any such meter at all reasonable times, such taking off, removal, testing, inspecting and replacing to be done at the expense of the Undertakers if the meter be found in proper order, but otherwise at the expense of the consumer.

Power to Undertakers to let meters.                                                                            18. The Undertakers may let for hire any meter for ascertaining the quantity of gas consumed or supplied, and any fittings thereto, for such remuneration in money, and on such terms with respect to the repair of such meter and fittings, and for securing the safety and return to the Undertakers of such meter, as may be agreed upon between the hirer and the Undertakers, and such remuneration shall be recoverable in the same manner as the rents or sums due to the Undertakers for gas, and such meters and fittings shall not be subject to distress, or to the landlord’s remedy for rent of the premises where the same may be used, nor to be taken in execution under any process of a court of law or equity, or any proceedings in bankruptcy against the persons in whose possession the same may be.

Undertakers to keep meter let for hire in repair.                                                              19. The Undertakers shall at all times, at their own expense, keep all meters let for hire by them to any consumer in proper order for correctly registering gas, and in default of their so doing the consumer shall not be liable to pay rent for the same during such time as such default continues. The Undertakers shall, for the purposes aforesaid, have access to and be at liberty to remove, test, inspect, and replace any such meter at all reasonable times.

Register of gas meters to be primâ facie evidence.                                                             20. The register of the meter shall be primâ facie evidence of the quantity of gas consumed, and in respect of which any rent is charged and sought to be recovered by the Undertakers: Provided always, that if the Undertakers and the consumer differ as to the quantity consumed, such difference may be determined, upon the application of either party, by two justices, who may also order by which of the parties the costs of the proceedings before them shall be paid, and the decision of the justices shall be final and binding on all parties.

Power to enter buildings for ascertaining quantities of gas consumed.                                          21. Any officer appointed by the Undertakers may at all reasonable times enter any building or land lighted with gas supplied by the Undertakers in order to inspect the meters, fittings, and works for the supply of gas, and for the purpose of ascertaining the quantity of gas consumed or supplied; and if any person hinder such officer as aforesaid from entering and making such inspection as aforesaid at any reasonable time, he shall for every such offence forfeit to the Undertakers a sum not exceeding five pounds.

Power to remove meter and fittings.                                                                            22. In all cases in which a consumer of gas supplied by the Undertakers ceases to require a supply of such gas, and in all cases in which the Undertakers are authorized to take away and cut off the supply of gas from any premises, it shall be lawful for the Undertakers, their agents, or workmen, after twenty-four hours notice in writing, under the hand of the secretary or other properly authorized officer of the Undertakers, to the occupier, or if unoccupied, then to the owner or lessee, or to the agent of the owner or lessee, of any premises in which any pipes, meters, fittings, or apparatus belonging to the Undertakers are laid or fixed, and through or in which the supply of gas is from any such cause discontinued, to enter such premises between the hours of nine in the morning and four in the evening, for the purpose of removing and to remove such pipes, meters, fittings, or apparatus, repairing all damage caused by such entry or removal.

Recovery of charges for gas.                                                                                23. In case any person who shall have been supplied with gas by the Undertakers shall neglect or refuse to pay the amount due in respect of such supply, any justice may issue his summons to such person, requiring him to appear at a time and place named therein, and then and there to show cause why the sum so demanded should not be paid; and if on the appearance of such person, or in default of appearance after proof of the service of the summons, either personally or at the last known place of abode or of business of such person no sufficient cause can be shown to the contrary, any justice may issue his warrant of distress for the seizure and sale of the goods and chattels of such person, for the recovery of the amount which may be proved before such justice to be due from such person, together with such costs, including the cost of cutting off the gas, if the same shall have been cut off by the Undertakers, as to such justice shall seem just and reasonable.

Supply of gas to Local Authorities.
Supply and price of gas to public lamps.                                                                       24. The Undertakers shall supply gas to any public lamps within the distance of fifty yards from any of the mains of the Undertakers in such quantities as the local authority of each district or the trustees of any turnpike road or any highway board within the limits of the special Act may from time to time require to be supplied, and the price to be charged by the Undertakers and to be paid to them for all gas so supplied shall be settled by agreement between the local authorities and the Undertakers, and in case of difference by arbitration, regard being had to the circumstances of the case and the prices charged to private consumers in the district.

As to consumption of gas supplied to the public lamps.                                                         25. The gas supplied to the public lamps within the limits of the special Act shall be consumed by meter, at the option either of the local authority of the district or the Undertakers, and in case of its being consumed by meter the meter shall be provided and fixed by the Undertakers, and be paid for by the party requiring it.

If the gas is supplied to the public lamps in any district by average meter indication, the Undertakers shall, for securing uniformity of consumption between metered and unmetered lamps, from time to time provide the public lamps in such district with proper self-acting pressure regulators and burners to the satisfaction of the local authority of such district; and the average amount of the indications of all the meters attached to the public lamps within such district under the control of the local authority shall, except as herein-after mentioned, be deemed to be the amount consumed by each such lamp in such district.

Governors for street lamps.                                                                                26. In case gas is supplied to the public lamps in any district by the Undertakers, they or the local authority of such district may, at their own expense, cause to be affixed to each lamp the instrument known as a street lamp governor, and the Undertakers or such local authority (as the case requires) shall be entitled to have access thereto for the purpose of examining the same.

Settlement of differences by arbitration.                                                                      27. Any difference which may arise between the Undertakers and any local authority in relation to the supply or consumption of gas to or by such local authority shall be from time to time settled by arbitration in manner provided by the Companies Clauses Consolidation Act, 1845, with respect to the settlement of disputes by arbitration.

8 & 9 Vict. c. 16.
Testing of Gas.
Testing place.                                                                                28. The Undertakers shall cause to be provided, at the place prescribed and within the prescribed time, a testing place, with apparatus therein, for the purposes following, or such of them as may be prescribed by the special Act, that is to say,—
1. For testing the illuminating power of the gas supplied:
2. For testing the presence of sulphuretted hydrogen in the gas supplied.

The said apparatus shall be in accordance with the regulations prescribed in Part I. of the Schedule A. to this Act annexed, or according to such rules as may from time to time be substituted in lieu thereof by any special Act, and shall be so situated and arranged as to be used for the purpose of testing the illuminating power and purity of the gas supplied by the Undertakers, and the Undertakers shall at all times thereafter keep and maintain such testing place and apparatus in good repair and working order.

Appointment and powers of gas examiners.                                                                       29. The local authority of any district within the limits of the special Act, where the gas is not supplied by such local authority, may after the passing of the special Act from time to time appoint, or may appoint and keep appointed, a competent and impartial person to be a gas examiner to test the gas at the testing place provided in conformity with the provisions of this Act; and such gas examiner may there test the illuminating power and purity of the gas supplied by the Undertakers, on any or every day between the hours of five o’clock and ten o’clock in the afternoon from the first day of October to the thirty-first day of March, both inclusive, and on any or every day between the hours of eight o’clock and eleven o’clock in the afternoon from the first day of April to the thirtieth day of September, both inclusive.

Two justices may appoint gas examiner.                                                                         30. Where no such gas examiner is appointed, or where the testing of the gas is imperfectly attended to by the local authority, two justices, on the application of consumers of the gas of the Undertakers, not being less than five, by order in writing may appoint some competent and impartial person to be gas examiner, and such person may at any time within the hours aforesaid, on producing the said order, enter on the premises of the Undertakers, and there test the illuminating power and purity of the gas supplied by them.

Representation of Undertakers.                                                                                31. The Undertakers may, if they think fit, on each occasion of the testing of the gas by the gas examiner, be represented by some officer, but such officer shall not interfere in the testing.

Mode of testing.                                                                                32. Any tests taken in pursuance of this Act shall be taken in accordance with the rules prescribed in Part II. of the Schedule A. to this Act annexed.

Report of gas examiner.                                                                                33. The gas examiner shall, on the day immediately following that on which the testing of the illuminating power or purity of the gas has been conducted, make and deliver a report of the results of his testing to the local authority or justices by whom he was appointed, and to the Undertakers, and such report shall be receivable in evidence.

Access to testing place.                                                                                34. The Undertakers shall give to the gas examiner and to his assistants and to every local authority within the limits of the special Act, and their agents, access to the testing place, and shall afford all facilities for the proper execution of this Act; and in case the Undertakers make default in complying with any of the provisions of this section they shall for every such default be liable to a penalty not exceeding five pounds to the local authority or to the persons making the application.

Accounts.
Accounts, &c.                                                                                35. The Undertakers shall fill up and forward to the local authority of every district within the limits of the special Act, on or before the twenty-fifth day of March in each year, an annual statement of accounts, made up to the thirty-first day of December then next preceding, as near as may be in the form and containing the particulars specified in the Schedule B. to this Act annexed.

The Undertakers shall keep copies of such annual statement at their office, and sell the same to any applicant at a price not exceeding one shilling for each such copy.

The Board of Trade, with the consent of the Undertakers, may alter the said forms for the purpose of adapting them to the circumstances of the undertaking, or of better carrying into effect the objects of this section.

In case the Undertakers make default in complying with the provisions of this section they shall be liable to a penalty not exceeding forty shillings for each day during which such default continues.

Penalties.
Penalty for failure to supply gas.                                                                             36. Whenever the Undertakers neglect or refuse to give a supply of gas to any owner or occupier of premises within the limits of the special Act entitled to the same, under such pressure as is prescribed, they shall be liable to a penalty not exceeding forty shillings for each day during which such default continues.

Penalties not cumulative.
Whenever the Undertakers neglect or refuse to supply gas as by this Act required to all or any of the public lamps in accordance with the provisions of this Act, they shall be liable to a penalty not exceeding forty shillings for each default.

If it shall be proved to the satisfaction of any two justices, not being shareholders in the undertaking, after hearing the parties, that on any day the gas supplied by the Undertakers is under less pressure, of less illuminating power, or of less purity than it ought to be according to the provisions of this or the special Act, the Undertakers shall in every such case forfeit and pay to the local authority or other persons making application for testing the gas such sum not exceeding twenty pounds as the justices shall determine.

Penalties imposed on the Undertakers for one and the same offence by several Acts of Parliament shall not be cumulative, and for such purpose the special Act and the Acts incorporated therewith shall be deemed several Acts.

Cost of experiment to be paid according to event.                                                              37. Where the gas examiner is appointed by the justices as aforesaid, the costs of and attending such experiment, including the remuneration to be paid to the persons making the same, and the costs of the proceedings before the justices, shall be ascertained by such justices, and in the event of any penalty being imposed on the Undertakers shall be paid, together with such penalty, by the Undertakers, but in the event of no penalty being imposed the costs shall be in the discretion of the justices.

Penalty for injuring meters.                                                                                38. Every person who wilfully, fraudulently, or by culpable negligence injures or suffers to be injured any pipes, meter, or fittings belonging to the Undertakers, or alters the index to any meter, or prevents any meter from duly registering the quantity of gas supplied, or fraudulently abstracts, consumes, or uses gas of the Undertakers, shall (without prejudice to any other right or remedy for the protection of the Undertakers or the punishment of the offender) for every such offence forfeit and pay to the Undertakers a sum not exceeding five pounds, and the Undertakers may in addition thereto recover the amount of any damage by them sustained; and in any case in which any person has wilfully or fraudulently injured or suffered to be injured any pipes, meter, or fittings belonging to the Undertakers, or altered the index to any meter, or prevented any meter from duly registering the quantity of gas supplied, the Undertakers may also, until the matter complained of has been remedied, but no longer, discontinue the supply of gas to the person so offending (notwithstanding any contract previously existing); and the existence of artificial means for causing such alteration or prevention, or for abstracting, consuming, or using gas of Undertakers, when such meter is under the custody or control of the consumer, shall be primâ facie evidence that such alteration, prevention, abstraction, or consumption, as the case may be, has been fraudulently, knowingly, and wilfully caused by the consumer using such meter.

Recovery of Gas Rents.
Incoming tenants not liable to pay arrears of gas rents, &c.                                                   39. In case any consumer of gas supplied by the Undertakers leaves the premises where such gas has been supplied to him without paying the gas rent or meter rent due from him, the Undertakers shall not be entitled to require from the next tenant of such premises the payment of the arrears left unpaid by the former tenant, unless such incoming tenant has undertaken with the former tenant to pay or exonerate him from the payment of such arrears.

Recovery of rents, &c.                                                                                40. If any person supplied with gas or with any gas meter or fittings by the Undertakers neglects to pay to the Undertakers the rent due for such gas or the rent or money due to the Undertakers for the hire or fixing of such meter, or any expenses lawfully incurred by the Undertakers in cutting off the gas from the premises of such person, the Undertakers may recover the sum so due in like manner as a penalty under this Act.

Recovery of sums due to Undertakers.                                                                           41. Whenever any person neglects to pay any rent or sum due and payable by him to the Undertakers, the Undertakers may recover the same with full costs of suit, in any court of competent jurisdiction, and the remedy of the Undertakers under this enactment shall be in addition to their other remedies for the recovery of such rent or sum.

Legal Proceedings.
Contents of summons or warrant.                                                                                42. Any summons or warrant issued for any of the purposes of this Act may contain, in the body thereof or in a schedule thereto, several names and several sums.

Warrant of distress shall include costs.                                                                       43. Any justice who issues a warrant of distress in pursuance of the provisions of this Act may order that the costs of the proceedings for the recovery of the money to be levied shall be paid by the person liable to pay such money, and such costs shall be ascertained by the justice, and shall be included in the warrant of distress for the recovery of such money.

Summary preceedings.                                                                                44. All offences and penalties under this Act, and all money forfeited, and all money and costs by this Act directed to be recovered as penalties, may be prosecuted and recovered in manner directed by the Gasworks Clauses Act, 1847, with respect to the recovery of penalties.

10 & 11 Vict. c. 15.
Service of notices by Undertakers.                                                                             45. Every notice which the Undertakers are by this Act required to serve upon any person shall be served by being delivered to the person for whom it is intended, or by being left at his usual or last known place of abode, or sent by post addressed to such persons, or if such person or his address be not known to the Undertakers, and cannot after due inquiry be found or ascertained, then by being affixed for three days to some conspicuous part of the premises to which such notice relates.

Liability to gas rent not to disqualify justices from acting.                                                  46. No justice or judge of any county court or quarter sessions shall be disqualified from acting in the execution of this Act by reason of his being liable to the payment of any gas rent or other charge under this Act.

SCHEDULE A.
Part I.
Sect. 28 .
Regulations in respect of testing apparatus.
1. The apparatus for testing the illuminating power of the gas shall consist of the improved form of Bunsen’s photometer, known as Letheby’s open 60-inch photometer, or Evans’ enclosed 100-inch photometer, together with a proper meter, minute clock, governor, pressure gauge, and balance.

The burner to be used for testing the gas shall be such as shall be prescribed.

The candles used for testing the gas shall be sperm candles of six to the pound, and two candles shall be used together.

2. The apparatus—
(a.) For testing the presence in the gas of sulphuretted hydrogen.— A glass vessel containing a strip of bibulous paper moistened with a solution of acetate of lead, containing 60 grains of crystallized acetate of lead dissolved in one fluid ounce of water.

Part II.
Sects. 12 , 32 .
Rules as to mode of testing gas.
I. Mode of testing for illuminating power.
The gas in the photometer is to be lighted at least fifteen minutes before the testings begin, and it is to be kept continuously burning from the beginning to the end of the tests.

Each testing shall include ten observations of the photometer made at intervals of a minute.

The consumption of the gas is to be carefully adjusted to five cubic feet per hour.

The candles are to be lighted at least ten minutes before beginning each testing, so as to arrive at their normal rate of burning, which is shown when the wick is slightly bent and the tip glowing. The standard rate of consumption for the candles shall be 120 grains each per hour. Before and after making each set of ten observations of the photometer the gas examiner shall weigh the candles, and if the combustion shall have been more or less per candle than 120 grains per hour, he shall make and record the calculations requisite to neutralise the effects of this difference.

The average of each set of ten observations is to be taken as representing the illuminating power of that testing.

II. Mode of testing.
(a.) For sulphuretted hydrogen.—The gas shall be passed through the glass vessel containing the strip of bibulous paper moistened with the solution of acetate of lead for a period of three minutes, or such longer period as may be prescribed; and if any discolouration of the test paper is found to have taken place, this is to be held conclusive as to the presence of sulphuretted hydrogen in the gas.

SCHEDULE B.
Form of Annual Accounts.
Sect. 35 .
The Gas Gompany.
Year ended 31st December 18 .
A.—Statement of Share Capital,
On the 31st December 18 .
1.                       2.                            3.                        4.                        5.                    6.              7.                              8.                       9.

Description of Capital.  Maximum Dividend authorized.  Number of Shares issued.  Nominal Amount of Share.  Called up per Share.  Total paid up.  Amount issued but not paid up.  Remaining to be issued.  Total Amounts authorized.

B.—Statement of Loan Capital,
On the 31st December 18 .
1.                                                           2.                           3.                                            4.                         5.

Description of Loan (Mortgage, Bond, Debenture, Stock, &c.)  Rate per cent. of Interest.  Total Amounts borrowed at 31st December 18 .  Remaining to be borrowed.  Total Amounts authorized.

Total share capital paid up (See A.)
Do. loan do. borrowed (See B.)        £_______
Total capital received                £_______
C.—Capital Account,
For the year ended 31st December 18 .
—                                                                                Expenditure to 31st Dec. 18.  Expended this Year.  Total to 31st Dec. 18.  —                                              Certified Receipts, 31st Dec. 18 .  Received during Year.  Total Receipts to 31st Dec. 18 .

£s.d.                         £s.d.                £s.d.                                                                  £s.d.                               £s.d.                  £s.d.

1. To expenditure to 31st December 18 .                                                                                1. By ordinary shares of £each
Since that date.                                                                                2. ” ditto of £each
2. To lands acquired, including law charges                                                                                3. ” preference shares of £each
3. ” new buildings, manufacturing plant, machines, storage works, and other structures connected with manufacture                                                                                4. ” debenture stock
4. ” new mains and service pipes (not being in place of old ones), including laying same, paving, and other works connected with distribution                                                                             5. ” mortgages and bonds
5. ” new meters (not in place of old ones), including fixing                                                                                6. ” amount received in anticipation of calls
6. ” costs of promoting special Act
7. ” special items (if any)
Total expenditure
To balance of capital account                                                                                Total
£
D.—Revenue Account,
For the year ended 31st December 18 .
To Manufacture of Gas.                                                                                £ s. d.  £ s. d.  By Sale of Gas.                                        £ s. d.  £ s. d.

1. Coals, including dues, carriage, unloading, and all expenses of depositing same on works                                                          1. Common gas (cubic feet), at / per 1000 cubic feet
2. Purifying materials, oil, water, and sundries at works                                                                                2. Cannel gas (cubic feet), at / per 1,000 cubic feet
3. Salaries of engineers, including chief engineer (if any), superintendents, and officers at works                                                  3. Public lighting and under contracts
4. Wages and gratuities at works                                                                                4. Rental of meters
5. Repairs and maintenance of works and plant (including renewal of retorts), machines, apparatus, tools, materials, and labour £                    By Residual Products.

Less old material sold                                                                                5. Coke, less labour and cartage
To Distribution of Gas.                                                                                6. Breeze, less labour and cartage
6. Salaries of surveyor, chief inspector, inspectors, assistant inspectors, and clerks in light office                                               7. Tar, less labour and cartage
7. Repair, maintenance, and renewal of mains, and of service pipes, including materials, laying and paving, and labour                               8. Ammoniacal liquor, less labour and cartage
8. Repairing, renewing, and re-fixing meters                                                                                9. By rents
To Public Lamps.                                                                                10. By transfer fees
9. Lighting and repairing                                                                                By other items (if any)

To Rents, Rates, and Taxes.
10. Rents
11. Rates and taxes
To Management.
12. Directors’ allowances
13. Salaries of secretary, accountant, and clerks, office keepers, and messengers
14. Collectors’ commission or salaries
15. Stationery and printing
16. General establishment charges and incidentals
17. Auditor
To Law and Parliamentary Charges.
18. Law
19. Parliamentary (oppositions)
20. To depreciation fund for works on leasehold lands (if any)
21. To bad debts
To other items (if any)
Total expenditure Balance carried to Profit and Loss Account. E.                                                                                Tota receipts                                          £
E.—Profit and Loss Account (net revenue),
Dr. For the year ended 31st December 18 . Cr.
£ s. d.                                                                                £ s. d.

1. To amount carried to Reserved Fund Account, F. (if any) from profits of 18                                           1. By balance of net profit brought from last account (31st December 18)
2. ” interest on temporary loans, and moneys received in anticipation of calls                                          2. Amount drawn from reserved fund (if any) Less dividend paid for the half-year ended 31st December 18
3. ” Ditto on mortgages and bonds accrued to 31st December 18                                                           3. Balance brought from Revenue Account, D., being profit for year to December 18
4 ” Ditto on debenture stock to ditto                                                                                4. Interest on moneys deposited
5. ” Half-year’s dividend on 1st preferential to 30th June 18
6. ” Ditto, 2nd preferential to ditto
7. ” Ditto on ordinary shares at per cent.
8. ” balance of net profit to be carried to next account subject to half-year’s dividends to 31st December 18
£                                                                                £
F.—Reserved Fund Account,
For the year ended 31st December 18 .
£ s. d.                                                           £ s. d.

1. Amount (if any) carried to Profit and Loss Account (E.) to make up deficiencies of dividends to 31st December 18           1. By balance brought from last account
2. Amount paid for extraordinary claim or demand (if any)                                                                     2. By balanee brought from Profit and Loss Account (E.)
3. Amount of balance to be carried to next account                                                                            3. By interest on amount invested
£                                                                                £
Like accounts must be given for depreciation fund for works on leaseholds, if any.

G.—Statement of Coals,
During the year ended 31st December 18 .
Description of Coal.  In Store, 31st December 18 .  Received during Year.  Carbonized or used during Year.  In Store, 31st December 18 .

Tons.                         Tons.                  Tons.                            Tons.

Common
Cannel
H.—Statement of Residual Products,
For the year ended 31st December 18 .
Description of Residual.                 In Store, 31st. Dec. 18.  Made during Year.  Used in Manufacture during Year.  Sold during Year.  In Store, 31st Dec. 18.

Estimated.                Estimated.         Estimated.                                           Estimated.

Coke—common, chaldrons of 36 bushels
cannel ” ”
Breeze ” ”
Tar, gallons
Ammoniacal liquor, butts of 108 gallons
I.—General Balance Sheet,
Dr. On 31st December 18 . Cr.
£ s. d.                                                                                £ s. d.

1. To Capital Account—                                                                                1. By cash at bankers
Balance at credit thereof (Account C.)
Balance at credit thereof (Account E.)                                                                                3. ” coals and stock on hand                                                                                {        31st December 18
4. ” coke and breeze                                                                                ” ”

Balance at credit thereof (Account F.)                                                                                5. ” tar and other products. ” ”

4. ” Depreciation Fund (for works on leasehold lands)—                                                                 6. ” sundry stores ” ”

Balance at credit thereof (Account.)                                                                                7. ” gas and meter rental: balance of this account due to the company on 31st December 18, less deposits and prepayments.

5. ” Unpaid dividends                                                                                8. ” coke and other residual ” ”
6. ” Interest accrued and unpaid on mortgages, bonds, and debenture stock, and other loans, 31st December 18           9. ” sundry accounts ” ”
7. ” Sundry tradesmen and others, for amount due for coals, stores, &c., to 31st December 18                           ” special items (if any), including investments
8. ” Wages and Contingencies—
Amount due to 31st December 18.
£                                                                                £


Short title.                                                                                1. This Act may be cited for all purposes as “The Gas and Water Works Facilities Act, 1870, Amendment Act, 1873.”

[Ss. 2–11 rep. 46 & 47 Vict. c. 39. (S.L.R.)]
Power of Board of Trade to revoke, amend, extend, or vary Provisional Order. 33 & 34 Vict. c. 70.  12. Where under the Gas and Water Works Facilities Act, 1870, or this Act, the Board of Trade have made any Provisional Order, they may from time to time revoke, amend, extend, or vary such Provisional Order by a further Provisional Order.

Every application for such further Provisional Order shall be made in like manner and subject to the like conditions as the application for the former Provisional Order.

Every such further Provisional Order shall be made and confirmed in like manner in every respect as the former Provisional Order.

Inquiries by the Board of Trade for purposes of 33 & 34 Vict. c. 70. and this Act.                 13. Where, in relation to any application for a Provisional Order under the Gas and Water Works Facilities Act 1870, or under this Act, it is in the opinion of the Board of Trade expedient that an inquiry should be held, they may order and direct such inquiry to be held at such time and place as they may think proper, subject to the provisions following:
1. The inquiry shall be held in public before an officer or officers to be appointed in that behalf by the Board of Trade, herein-after called the Commissioner or Commissioners :
2. Ten days notice at the least shall be given by the Commissioner or Commissioners of the time and place at which the inquiry is to be commenced :
3. The inquiry shall be commenced at the time and place so appointed, and the Commissioner or Commissioners may adjourn the inquiry from time to time as may be necessary to such time and place as he or they may think fit:
4. The Commissioner or Commissioners by summons shall, on the application of any party interested in the inquiry, require the attendance before him or them, at a place and time to be mentioned in the summons, of any person to be examined as a witness before him or them, and every person summoned shall attend the Commissioner or Commissioners, and answer all questions touching the matter to be inquired into, and any person who wilfully disobeys any such summons or refuses to answer any question put to him by the Commissioner or one of the Commissioners for the purposes of the said inquiry shall, on summary conviction before two justices, or in Scotland before any sheriff or sheriff substitute, be liable to a penalty not exceeding five pounds: Provided always, that no person shall be required to attend in obedience to any such summons unless the reasonable charges of his attendance shall have been paid or tendered to him, and no person shall be required in any case in obedience to any such summons to travel more than ten miles from his place of abode:
5. The Commissioner or Commissioners shall make a report to the Board of Trade in writing, and shall deliver copies of the report upon request to all or any of the parties to the inquiry.

Rules for carrying Acts into effect.                                                               14. The Board of Trade may from time to time make, and, when made, may rescind, annul, or add to, rules with respect to the following matters :—
33 & 34 Vict. c. 70.
The proceedings to be had before the Board under the Gas and Water Works Facilities Act, 1870, or this Act; and
As to any other matter or thing in respect of which it may be expedient to make rules for the purpose of carrying the said Act or this Act into execution.

Any rules made in pursuance of this section shall be deemed to be within the powers conferred by the said Act or this Act, and shall be of the same force as if enacted in the said Act or this Act, and shall be judicially noticed.

Any rules made in pursuance of this section shall be laid before Parliament within three weeks after they are made, if Parliament be then sitting, and if Parliament be not then sitting, within three weeks after the beginning of the then next session of Parliament.

Act not to extend to Metropolis. 18 & 19 Vict. c. 129.                                             15. This Act shall not apply to any place within the Metropolis as the same is defined in the Metropolis Management Act, 1855.

[Sched. rep. 46 & 47 Vict. c. 30. (S.L.R.)]


[6th June, 2021]
WHEREAS a public health emergency has arisen and continues in the State by virtue of the spread of the disease known as Covid-19;
AND WHEREAS the State, having regard to the need to preserve and protect public health, has introduced a range of extraordinary measures and safeguards to prevent, minimise, limit or reduce the risk of persons being infected with that disease;
AND WHEREAS the continuation in operation of such measures and safeguards forms part, along with the programme of vaccination against that disease, of efforts on the part of the State to preserve and protect public health;
AND WHEREAS a resolution approving the continuation in operation of the amendments to the Health Act 1947 effected by Part 3 of the Health (Preservation and Protection and other Emergency Measures in the Public Interest) Act 2020 until the 9th day of June 2021 was passed by both Houses of the Oireachtas on the 22nd day of October 2020 in accordance with section 2(3) of that Act;
AND WHEREAS a resolution approving the continuation in operation of the amendments to and other modifications of the Mental Health Act 2001 effected by Part 5 of the Emergency Measures in the Public Interest (Covid-19) Act 2020 until the 9th day of June 2021 was passed by each House of the Oireachtas on the 22nd day of
October 2020 in accordance with section 1(3) of that Act;
AND WHEREAS a resolution approving the continuation in operation of the Criminal Justice (Enforcement Powers) (Covid-19) Act 2020 until the 9th day of June 2021 was passed by Dáil Éireann on the 4th day of November 2020 and by Seanad Éireann on the 6th day of November 2020 in accordance with section 17(3) of that Act;
AND WHEREAS the Health (Amendment) Act 2020 remains in operation until the 9th day of June 2021 by virtue of section 6(3) of that Act;
AND WHEREAS certain measures and prohibitions put in place since the outbreak of that disease relating to the conduct and behaviour of members of society that were aimed at preventing and slowing the spread of the disease, reducing the incidence of the disease and limiting its impact on the functioning of society and the economy, have not sufficiently reduced the incidence of the disease;
AND WHEREAS the trajectory of that disease continues to be precarious and uncertain and to threaten to put the health system in the State under significant and sustained pressure by reason of the spread of that disease (and variants of the virus that causes the disease in relation to which there is evidence of increased transmissibility and the potential to evade immune response);
AND WHEREAS the crisis occasioned by the further or worsening spread of that disease is causing, and will continue to cause, significant damage to the economy of the State resulting, thus far, in a substantial increase in the number of persons who have become unemployed and a substantial increase in the national debt;
AND WHEREAS the State remains, in significant respects, highly exposed to the effects of the spread of the disease;
AND WHEREAS as a consequence it is necessary for the State, for compelling reasons of public interest and for the common good, to continue for a further period the measures taken and the safeguards put in place to address the emergency and to defend and vindicate the rights of citizens to life and to bodily integrity:
Be it enacted by the Oireachtas as follows:
Amendment of section 2 of Health (Preservation and Protection and other Emergency Measures in the Public Interest) Act 2020
1. Section 2 of the Health (Preservation and Protection and other Emergency Measures in the Public Interest) Act 2020 is amended—
(a) in subsection (3), by the substitution of the following paragraph for paragraph (b):
“(b) Part 3, continue in operation for the period beginning on the 10th day of June 2021 and ending on the later of—
(i) the 9th day of November 2021, or
(ii) the date that is specified in a resolution passed by each House of the Oireachtas under subsection (6).”,
and
(b) by the addition of the following subsection after subsection (5):
“(6) Each House of the Oireachtas may, before the 9th day of November 2021, pass a resolution to continue in operation the amendments effected by Part 3 for such period, not exceeding 3 months, that ends on a date specified in the resolution.”.

Amendment of section 1 of Emergency Measures in the Public Interest (Covid-19) Act 2020
2. Section 1 of the Emergency Measures in the Public Interest (Covid-19) Act 2020 is amended by the substitution of the following subsections for subsection (3):
“(3) The amendments to, and other modifications of, the Mental Health Act 2001 effected by Part 5 continue in operation for the period beginning on the 10th day of June 2021 and ending on the later of—
(a) the 9th day of November 2021, or
(b) the date that is specified in a resolution passed by each House of the Oireachtas under subsection (4).
(4) Each House of the Oireachtas may, before the 9th day of November 2021, pass a resolution to continue in operation the amendments to, and other modifications of, the Mental Health Act 2001 effected by Part 5 for such period, not exceeding 3 months, that ends on a date specified in the resolution.
(5) For the avoidance of doubt, it is hereby declared that, on and from the 9th day of November 2021 or such later date as is specified in a resolution passed by each House of the Oireachtas under subsection (4), the Mental Health Act 2001 shall apply and have effect as it applied and had effect immediately before the coming into operation of Part 5 but subject to any amendments made by any other Act of the Oireachtas after such coming into operation.”.

Amendment of section 17 of Criminal Justice (Enforcement Powers) (Covid-19) Act 2020
3. Section 17 of the Criminal Justice (Enforcement Powers) (Covid-19) Act 2020 is amended by the substitution of the following subsections for subsection (3):
“(3) This Act continues in operation for the period beginning on the 10th day of June 2021 and ending on the later of—
(a) the 9th day of November 2021, or
(b) the date that is specified in a resolution passed by each House of the Oireachtas under subsection (4).
(4) Each House of the Oireachtas may, before the 9th day of November 2021, pass a resolution to continue this Act in operation for such period, not exceeding 3 months, that ends on a date specified in the resolution.”.

Amendment of section 6 of Health (Amendment) Act 2020
4. Section 6 of the Health (Amendment) Act 2020 is amended by the substitution of the following subsections for subsection (3):
“(3) This Act continues in operation for the period ending on the later of—
(a) the 9th day of November 2021, or
(b) the date that is specified in a resolution passed by each House of the Oireachtas under subsection (4).
(4) Each House of the Oireachtas may, before the 9th day of November 2021, pass a resolution to continue this Act in operation for such period, not exceeding 3 months, that ends on a date specified in the resolution.”.

Short title and commencement
5. (1) This Act may be cited as the Health and Criminal Justice (Covid-19) (Amendment) Act 2021.
(2) This Act shall come into operation on the 10th day of June 2021.


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 herein-after mentioned; and do therefore most humbly beseech 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, as follows:
Part I.
Customs and Excise.
Duty on tea.                                                                                1. The duty of Customs payable on tea until the first day of July nineteen hundred and eleven, under the Finance Act, 1910, shall be deemed to have been continued as from that date and shall continue to be charged, levied, and paid until the first day of July nineteen hundred and twelve, on the importation thereof into Great Britain or Ireland (that is to say):—
10 Edw. 7. & 1 Geo. 5. c. 35.
Tea, the pound - - - - fivepence.
Alterations of cocoa duty.                                                                                2.—(1) The duty of Customs of twopence per pound on cocoa or chocolate ground, prepared, or in any way manufactured, imposed by section three of the Customs and Inland Revenue Act, 1879, shall cease; but nothing in this section shall affect the power to charge duty under section seven of the Finance Act, 1901.

42 & 43 Vict. c. 21.
1 Edw. 7. c. 7.
39 & 40 Vict. c. 36.
(2) Drawback shall be allowed on the exportation or shipment for use as ships’ stores of any goods in the manufacture or preparation of which in Great Britain or Ireland any cocoa, or cocoa butter, or cocoa husks and shells, has or have been used, equal to the duty in respect of the quantity of that cocoa, or cocoa butter, or cocoa husks and shells, as the case may be, which appears, to the satisfaction of the Treasury, to have been used in the manufacture or preparation of the goods; and, in allowing that drawback, the Commissioners of Customs and Excise may, with the assent of the Treasury, in order to facilitate trade, relax in the case of any goods any requirements of sections one hundred and four and one hundred and six of the Customs Consolidation Act, 1876, as to the giving of security and the examination of goods.

Provision as to goods removed to be re-warehoused.                                                            3. Section nine of the Finance Act, 1900, shall apply in cases where goods or commodities subject to any duty of Customs or Excise are delivered out of a warehouse for removal under bond to be re-warehoused, and the duty is paid on the goods or commodities without their being re-warehoused, with the substitution of the date on which duty is paid for the date of the actual removal from the warehouse.

63 & 64 Vict. c. 7.
Definition of premises for the purpose of the valuation of licensed premises.                                 4. The following definition shall be substituted, as from the first day of April nineteen hundred and eleven, for the definition of premises contained in section fifty-two of the Finance (1909–10) Act, 1910:—
10 Edw. 7. c. 8.
The expression “premises” in relation to the annual value of licensed premises includes any offices, courts, yards, and gardens which are occupied together with and are within the curtilage, or in the immediate vicinity, of the house or place where the liquor is sold, except any such offices, courts, yards, or gardens as are proved to the satisfaction of the Commissioners to be used either altogether, or with occasional exceptions only, for any trade or business which is entirely distinct from the trade or business carried on in the house or place by the licence holder as such, and also includes any building or place which, though not within the curtilage, or in the immediate vicinity, of the house or place where the liquor is sold, is used by the licence holder for receiving or storing liquor, or which, in the opinion of the Commissioners, is used by him, otherwise than occasionally, for any purpose in connection with the sale of liquor.

Provision as to minimum duty not to apply to licensed premises situate in outlying parts of urban districts.  5. Where it is shown to the satisfaction of the Commissioners of Customs and Excise that any premises situated in an urban area are situated in a part of the area which has only a small local population and is essentially rural in character, and that the more populous parts of the district are so remote as not to affect the amount of business carried on upon the premises, the premises shall, for the purposes of Scale 3 in the First Schedule to the Finance (1909–10) Act, 1910 (which prescribes a minimum duty for publicans’ and beerhouse licences), be deemed to be situate in an area which is not an urban area:
10 Edw. 7. & 1 Geo. 5. c. 24.
35 & 36 Vict. c. 94.
Provided that any premises in respect of which an abatement of duty is allowed under this section, shall in England and Wales for the purposes of the Sixth Schedule to the Licensing (Consolidation) Act, 1910 (which prescribes general closing hours), be deemed to be premises situate not in a town or populous place; and in Ireland for the purpose of section seventy-eight of the Licensing Act, 1872, to be premises not situate in a city or town.

Provision for payment of licence duty in two instalments.                                                     6.—(1) Where the duty payable by any person under Part II. of the Finance (1909–10) Act, 1910, on any licence for the manufacture or sale of intoxicating liquor amounts to the sum of twenty pounds or upwards, the licence may, at the option of the licence holder, be granted upon payment of one-half only of the duty so payable, and in that case the other half of the duty shall be paid immediately after the expiration of six months from the commencement of the year for which the licence was granted, or, in case the licence is granted after the month of September, on the first day of February next ensuing, and, if default is made in payment of the second half of the duty, the licence shall be deemed to be of no effect so long as the default continues.

This provision shall apply to two or more licences granted in respect of one set of premises as it applies to a single licence.

(2) Any amount remaining unpaid in any case in respect of the second half of the duty may be recovered either as a debt due to the Crown or by distress on the licensed premises in the same manner as unpaid duty payable in respect of purchases of intoxicating liquor in a club may be recovered by distress on the club premises, and subsection (3) of section forty-eight of the Finance (1909–10) Act, 1910, shall, so far as applicable, apply accordingly with the substitution of the licensed premises for the club, and of the holder of the licence for the secretary of the club.
(3) The power of recovering the second half of duty under this section shall apply to the recovery of the unpaid portion of duty in cases where a licence for the manufacture or sale of intoxicating liquor has been granted before the passing of this Act on payment of a portion of the duty only, except that in cases where the licence has been so granted under subsection (3) of section forty-nine of the Finance (1909–10) Act, 1910, and is now in force, the first day of March next after the commencement of the year for which the licence was granted shall be substituted for the first day of February next ensuing.

Repayment of proportional part of duty where justices’ licence expires before Excise licence.                 7. Where an Excise licence ceases to be in force owing to the fact that the justices’ licence or certificate in pursuance of which it was granted has expired and has not been renewed, there shall be repaid to the holder of the Excise licence such sum as bears to the full amount of the duty the same proportion as the unexpired period of the licence bears to a whole year, unless there has been such a conviction against the licence holder as is mentioned in section twenty-two of the Excise Licences Act, 1825.

6 Geo. 4. c. 81.
Licences for new beginners.                                                                                8. In the case of licences for the sale of intoxicating liquor granted to a new beginner, the proportional part of the duty upon payment of which the licence may be granted shall be such sum as bears to the full amount of the duty the same proportion as the period for which the licence will be in force bears to a whole year.

Licences for sale of spirits for medical purposes, &c.                                                        9.—(1) Any manufacturing or wholesale chemist and druggist who requires a licence for the purposes only of selling rectified spirits of not less than forty-three degrees above proof, for medicinal purposes, to duly qualified medical practitioners or duly registered pharmaceutical chemists or chemists and druggists, or persons requiring the spirits for use for scientific purposes in any laboratory, and undertakes not to sell spirits otherwise than for those purposes and to those persons, may obtain a licence on payment of a reduced duty of ten pounds.

(2) The Commissioners of Customs and Excise may attach such conditions to any licence granted on payment of a reduced duty under this section as they think expedient for the protection of the revenue.
(3) If any person holding a licence granted on payment of a reduced duty under this section sells spirits in any manner contrary to his undertaking, or to the conditions attached to his licence, he shall be liable in respect of each offence to an Excise penalty of fifty pounds.

Restrictions on the use of British wines for blending purposes.                                               10. The Commissioners of Customs and Excise may make regulations prohibiting or restricting the mixture for sale of any British wines with any foreign wine or with any description of spirits, or the sale or exposure for sale of any such mixture, and requiring every manufacturer for sale of British wines to enter in the book obtained by him from the officer of Customs and Excise such particulars as may be prescribed by them in reference to all British wines made and sent out by him, and, if any person acts in contravention or fails to comply with any of these regulations, the article in respect of which the offence is committed shall be forfeited, and the person committing the offence shall be liable in respect of each offence to an Excise penalty of fifty pounds.

Exemption of motor cars used for fire brigade purposes from duty on licences for motor cars.                  11. Subsection (6) of section eighty-six of the Finance (1909–10) Act, 1910, shall be construed as if the words “or any motor car used by any local authority for fire brigade purposes” were added at the end thereof.

Exemption for motor fire engines, &c., in respect of the duty on motor spirit.                                12. Any local authority using motor spirit for the purpose of supplying motive power to any motor fire engine provided by them, or to any motor car kept by them while it is being used by them for the purposes of their fire brigade service, shall be entitled to an allowance or repayment of the duty paid in respect of the motor spirit in the same manner as persons using motor spirit for purposes other than the supply of motive power for motor cars.

Part II.
Stamps.
Reduction of duty on certain marketable securities.                                                           13.—(1) The stamp duty charged on marketable securities transferable by delivery (not being Colonial Government securities) shall, when the amount secured by the security is to be paid off within a term not exceeding three years after the date on which the duty is payable and the date by which the amount is to be paid off is conspicuously stated on the face of the security, be reduced to threepence for every ten pounds or fractional part of ten pounds of the money secured, if that money is to be paid off within a term not exceeding one year from the date on which the duty is payable, and sixpence for every ten pounds or fractional part of ten pounds of the money secured, if that money is to be paid off within a term exceeding one year but not exceeding three years from the date on which the duty is payable.

54 & 55 Vict. c. 39.
(2) If any marketable security on which stamp duty has been charged in accordance with this section is assigned, transferred, or in any manner negotiated in the United Kingdom after the date stated on the face of the security as the date by which the amount secured is to be paid off, stamp duty shall be charged thereon at the full rate of duty, an allowance being made for the duty already paid, and, if any person in the United Kingdom after the said date assigns, transfers, or in any manner negotiates, or is concerned as broker or agent in assigning, transferring, or in any manner negotiating any such security and the security is not stamped in accordance with this provision, that person shall incur a fine of twenty pounds.
(3) Paragraph (4) under the heading Marketable Security in the First Schedule to the Stamp Act, 1891 (which provides a reduced duty in the case of marketable securities given in substitution for like securities duly stamped) shall not apply in the case of marketable securities given in substitution for marketable securities which have been stamped only with the reduced duty under this section.

Part III.
Income Tax and Inhabited House Duty.
Income tax for 1911–12.                                                                                14.—(1) Income tax for the year beginning on the sixth day of April nineteen hundred and eleven shall be charged at the rate of one shilling and twopence, and the same super-tax shall be charged, levied, and paid for that year as was charged for the year beginning on the sixth day of April nineteen hundred and ten.

16 & 17 Vict. c. 34.
32 & 33 Vict. c. 67.
(2) All such enactments relating to income tax (including super-tax) as were in force with respect to duties of income tax granted for the year beginning on the sixth day of April nineteen hundred and ten shall have full force and effect with respect to any duties of income tax hereby granted.
(3) The annual value of any property which has been adopted for the purpose either of income tax under Schedules A. and B. in the Income Tax Act, 1853, or of inhabited house duty, during the year ending on the fifth day of April nineteen hundred and eleven, shall be taken as the annual value of such property for the same purpose during the next subsequent year; provided that this subsection—
(a) so far as respects the duty on inhabited houses in Scotland, shall be construed with the substitution of the twenty-fourth day of May for the fifth day of April; and
(b) shall not apply to the metropolis as defined by the Valuation (Metropolis) Act, 1869.

Inhabited house duty in case of premises in hands of caretakers.                                              15. The fact that the husband or wife of a caretaker, or other member of the family of a caretaker, or the servant of a caretaker, dwells in any house or tenement together with the caretaker shall not be of itself sufficient to deprive the house or tenement of the benefit of any exemption under Schedule B, case 5, of the House Tax Act, 1808, or subsection (2) of section thirteen of the Customs and Inland Revenue Act, 1878.

48 Geo. 3. c. 55.
41 & 42 Vict. c. 15.
Part IV.
National Debt.
Partial application of surplus for development fund and sanatoria and loan to East Africa Protectorate.       16.—(1) The old sinking fund for the financial year ending the thirty-first day of March nineteen hundred and eleven, as calculated under section nineteen of the Revenue Act, 1911, shall, notwithstanding anything in the Sinking Fund Act, 1875—
38 & 39 Vict. c. 45.
9 Edw. 7. c. 47.
(a) to the extent of one million five hundred thousand pounds, be issued and paid by the Treasury at such times as they direct to the development fund under the Development and Road Improvement Funds Act, 1909, in lieu of the sums to be issued out of the consolidated fund under subsection (2) of section two of that Act in the years ending the thirty-first day of March nineteen hundred and thirteen, nineteen hundred and fourteen, and nineteen hundred and fifteen respectively; and
(b) to the extent of one million five hundred thousand pounds, be issued by the Treasury at such times as they direct, and carried by the Treasury to a separate account, and made available in such manner as Parliament may determine for the purposes of the provision of, or making grants in aid to, sanatoria and other institutions for the treatment of tuberculosis, or such other diseases as the Local Government Board, or as respects Scotland the Local Government Board for Scotland, or as respects Ireland the Local Government Board for Ireland, with the approval of the Treasury, may appoint; and
(c) to the extent of two hundred and fifty thousand pounds, shall be issued by the Treasury at such times as they may direct for the purpose of the advance authorised by this Act to the Government of the East Africa Protectorate.
(2) The Treasury may advance by way of loan to the Government of the East Africa Protectorate for the purpose of providing improved railway communication and harbours in the Protectorate, and improved water supply for Mombasa any sums not exceeding in the whole two hundred and fifty thousand pounds.

The Government of the Protectorate shall annually, until the whole advance is deemed to have been repaid, pay to the Treasury interest at the rate of three and a half per cent. on the amount advanced, and also, by way of sinking fund, a further sum equal to one per cent. on the amount advanced, and the whole of the advance shall be deemed to have been repaid when sinking fund payments have been made sufficient, if accumulated at three and a half per cent. with yearly rests, to produce an amount equal to the advance.

Any sums paid on account of the principal or interest of the advance shall be paid into the Exchequer, and issued to the National Debt Commissioners, and shall be applied by them in like manner as the old sinking fund.

Transfer of Government stock by deed.                                                                         17.—(1) Notwithstanding anything in section twenty-two of the National Debt Act, 1870, any stock belonging to a stockholder shall, if registered for the time being as stock transferable by deed in manner provided by regulations made under this section, be transferable by deed instead of in the manner provided by that section.

33 & 34 Vict. c. 71.
The Banks of England and Ireland respectively, with the concurrence of the Treasury, shall provide by regulations for a separate stock register being kept for stock which is for the time being transferable by deed, for the conditions upon which stock is to be entered in or removed from that register, for the mode in which the transfer by deed is to be carried out, and for the payment of any fees in respect of the entry or removal of stock from the register and the carrying out of any transfer of stock by deed.

The provisions of the National Debt Act, 1870, and any Act amending the same, shall apply to stock transferable by deed in pursuance of this section as they apply to stock transferable in the books of the Banks of England or Ireland, except so far as express provision is made to the contrary by this section or by the regulations made thereunder.

(2) No stamp duty shall be payable in respect of any deed of transfer of the stock.
(3) In this section the expression “stock” means any stock which is for the time being transferable in the books of the Banks of England and Ireland under the National Debt Act, 1870.

Part V.
Death Duties.
Valuation of cottages for purposes of Estate Duty.                                                            18. It is hereby declared that, in estimating for the purposes of subsection (5) of section seven of the Finance Act, 1894, the principal value of any agricultural property which comprises cottages occupied by persons employed solely for agricultural purposes in connexion with the property, no account shall be taken of any value attributable to the fact that the cottage is suitable for the residential purposes of any persons other than agricultural labourers or workmen on the estate.

57 & 58 Vict. c. 30.
Amendment of 10 Edw. 7. c. 8. s. 61 (5).                                                                      19. Subsection (5) of section sixty-one of the Finance (1909–10) Act, 1910 (which relates to duty in respect of timber, trees, or wood), shall have effect and shall be deemed always to have had effect as if the words “on or after the thirtieth day of April nineteen hundred and nine” were substituted for the words “after the passing of this Act.”

Part VI.
General.
Provision for enabling the Post Office to exercise powers in relation to stamps, &c.                          20. His Majesty may, by Order in Council, provide that any powers and duties of the Commissioners of Inland Revenue, whether statutory or otherwise, with reference to any stamps used to denote duties of postage, or any stamps used to denote other duties, being either adhesive stamps or stamps which are usually sold or distributed at a post office, or with reference to any postal orders, licences, or forms usually so sold or distributed shall be exercised and performed by the Postmaster-General, either to the exclusion of the Commissioners of Inland Revenue or concurrently with those Commissioners, and any such order shall have effect as if enacted in this Act.

Such provisions may be made by the order as appear necessary or expedient to give full effect to the exercise and performance of the powers and duties to which the order relates in manner provided by the order.

Amendment of schedule to Revenue Act, 1911.                                                                   21. The Revenue Act, 1911, shall be read as if section ninety-one of the Finance (1909–10) Act, 1910, were not included in the schedule of enactments repealed.

1 Geo. 5. c. 2.
Repeal, construction, and short title.                                                                        22.—(1) The enactments mentioned in the Schedule to this Act are hereby repealed to the extent specified in the third column of that Schedule.

39 & 40 Vict. c. 36.
5 & 6 Vict. c. 35.
16 & 17 Vict. c. 34.
(2) Part I. of this Act, so far as it relates to duties of Customs, shall be construed together with the Customs Consolidation Act, 1876, and the Acts amending that Act, and so far as it relates to duties of Excise shall be construed together with the Acts which relate to duties of Excise and the management of those duties.

Part II. of this Act shall be construed together with the Stamp Act, 1891.

Part III. of this Act shall be construed together with the Income Tax Acts, 1842 and 1853, and any other enactments relating to income tax.

(3) This Act may be cited as the Finance Act, 1911.

SCHEDULE.
Enactments Repealed.
Section 22.
Session and Chapter.  Short Title.                                           Extent of Repeal.

The Excise Licences Act, 1825.                         Section twenty-four.

42 & 43 Vict. c. 21.  The Customs and Inland Revenue Act, 1879.              Section three.

9 Edw. 7. c. 47.      The Development and Road Improvement Funds Act, 1909.  Subsection (2) of section two, as from the thirty-first day of March nineteen hundred and twelve.

10 Edw. 7. c. 8.      The Finance (1909–10) Act, 1910.                       Subsection (3) of section forty-nine and in section fifty-two the definition of “premises.”


Secretary of State to grant Licences to practise Anatomy;
‘Whereas a Knowledge of the Causes and Nature of sundry Diseases which affect the Body, and of the best Methods of treating and curing such Diseases, and of healing and repairing divers Wounds and Injuries to which the Human Frame is liable, cannot be acquired without the Aid of Anatomical Examination: And whereas the legal Supply of Human Bodies for such Anatomical Examination is insufficient fully to provide the Means of such Knowledge: And whereas, in order further to supply Human Bodies for such Purposes, divers great and grievous Crimes have been committed, and lately Murder, for the single Object of selling for such Purposes the Bodies of the Persons so murdered: And whereas therefore it is highly expedient to give Protection, under certain Regulations, to the Study and Practice of Anatomy, and to prevent, as far as may be such great and grievous Crimes and Murder as aforesaid;’ be it therefore 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 it shall be lawful for His Majesty’s Principal Secretary of State for the Time being for the Home Department in that Part of the United Kingdom called Great Britain, and for the Chief Secretary for Ireland in that Part of the United Kingdom called Ireland, immediately on the passing of this Act, or so soon thereafter as may be required, to grant a Licence to practise Anatomy to any Fellow or Member of any College of Physicians or Surgeons, or to any Graduate or Licentiate in Medicine, or to any Person lawfully qualified to practise Medicine in any Part of the United Kingdom, or to any Professor or Teacher of Anatomy, Medicine, or Surgery, or to any Student attending any School of Anatomy, on Application from such Party for such Purpose, countersigned by Two of His Majesty’s Justices of the Peace acting for the County, City, Borough, or Place wherein such Party resides, certifying that, to their Knowledge or Belief, such Party so applying is about to carry on the Practice of Anatomy.

Secretary of State to appoint Inspectors of Schools of Anatomy;                                                 II. And be it enacted, That it shall be lawful for His Majesty’s said Principal Secretary of State or Chief Secretary, as the Case may be, immediately on the passing of this Act, or as soon thereafter as may be necessary, to appoint respectively not fewer than Three Persons to be Inspectors of Places where Anatomy is carried on, and at any Time after such first Appointment to appoint, if they shall see fit, One or more other Person or Persons to be an Inspector or Inspectors as aforesaid; and every such Inspector shall continue in Office for One Year, or until he be removed by the said Secretary of State or Chief Secretary, as the Case may be, or until some other Person shall be appointed in his Place; and as often as any Inspector appointed as aforesaid shall die, or shall be removed from his said Office, or shall refuse or become unable to act, it shall be lawful for the said Secretary of State or Chief Secretary, as the Case may be, to appoint another Person to be Inspector in his Room.

and to direct what District every Inspector shall superintend.                                                  III. And be it enacted, That it shall be lawful for the said Secretary of State or Chief Secretary, as the Case may be, to direct what District of Town or Country, or of both, and what Places where Anatomy is carried on, situate within such District, every such Inspector shall be appointed to superintend, and in what Manner every such Inspector shall transact the Duties of his Office.

Inspectors to make Returns of Subjects removed for Anatomical Examination;                                      IV. And be it enacted, That every Inspector to be appointed by virtue of this Act shall make a Quarterly Return to the said Secretary of State or Chief Secretary, as the Case may be, of every deceased Person’s Body that during the preceding Quarter has been removed for Anatomical Examination to every separate Place in his District where Anatomy is carried on, distinguishing the Sex, and, as far as is known at the Time, the Name and Age of each Person whose Body was so removed as aforesaid.

and to inspect Places where Anatomy is practised.                                                               V. And be it enacted, That it shall be lawful for every such Inspector to visit and inspect, at any Time, any Place within his District, Notice of which Place has been given, as is herein-after directed, that it is intended there to practise Anatomy.

Salaries to Inspectors.                                                                                VI. And be it enacted, That it shall be lawful for His Majesty to grant to every such Inspector such an annual Salary, not exceeding One hundred Pounds, for his Trouble, and to allow such a Sum of Money for the Expences of his Office, as may appear reasonable; such Salaries and Allowances to be charged on the Consolidated Fund of the United Kingdom, and to be payable quarterly; and that an annual Return of all such Salaries and Allowances shall be made to Parliament.

Persons having lawful Custody of Bodies may permit them to undergo Anatomical Examination in certain Cases.     VII. And be it enacted, That it shall be lawful for any Executor or other Party having lawful Possession of the Body of any deceased Person, and not being an Undertaker or other Party intrusted with the Body for the Purpose only of Interment, to permit the Body of such deceased Person to undergo Anatomical Examination, unless, to the Knowledge of such Executor or other Party, such Person shall have expressed his Desire, either in Writing at any Time during his Life, or verbally in the Presence of Two or more Witnesses during the Illness whereof he died, that his Body after Death might not undergo such Examination, or unless the surviving Husband or Wife, or any known Relative of the deceased Person, shall require the Body to be interred without such Examination.

Provision in case of Persons directing Anatomical Examinations after their Death.                               VIII. And be it enacted, That if any Person, either in Writing at any Time during his Life, or verbally in the Presence of Two or more Witnesses during the Illness whereof he died, shall direct that his Body after Death he examined anatomically, or shall nominate any Party by this Act authorized to examine Bodies anatomically to make such Examination, and if, before the Burial of the Body of such Person, such Direction or Nomination shall be made known to the Party having lawful Possession of the dead Body, then such last-mentioned Party shall direct such Examination to be made, and, in case of any such Nomination as aforesaid, shall request and permit any Party so authorized and nominated as aforesaid to make such Examination, unless the deceased Person’s surviving Husband or Wife, or nearest known Relative, or any One or more of such Person’s nearest known Relatives, being of Kin in the same Degree, shall require the Body to be interred without such Examination.

The Body not to be removed from the Place where such Person may have died without a Certificate.                IX. Provided always, and be it enacted, That in no Case shall the Body of any Person be removed for Anatomical Examination from any Place where such Person may have died, until after Forty-eight Hours from the Time of such Person’s Decease, nor until after Twenty-four Hours Notice, to be reckoned from the Time of such Decease, to the Inspector of the District, of the intended Removal of the Body, or, if no such Inspector have been appointed, to some Physician, Surgeon, or Apothecary residing at or near the Place of Death, nor unless a Certificate stating in what Manner such Person came by his Death shall previously to the Removal of the Body have been signed by the Physician, Surgeon, or Apothecary who attended such Person during the Illness whereof he died, or if no such Medical Man attended such Person during such Illness, then by some Physician, Surgeon, or Apothecary who shall be called in after the Death of such Person to view his Body, and who shall state the Manner or Cause of Death according to the best of his Knowledge and Belief, but who shall not be concerned in examining the Body after Removal; and that in case of such Removal such Certificate shall be delivered, together with the Body, to the Party receiving the same for Anatomical Examination.

Professors, Surgeons, and others may receive Bodies for Anatomical Examination.                                 X. And be it enacted, That it shall be lawful for any Member or Fellow of any College of Physicians or Surgeons, or any Graduate or Licentiate in Medicine, or any Person lawfully qualified to practise Medicine in any Part of the United Kingdom, or any Professor, Teacher, or Student of Anatomy, Medicine, or Surgery, having a Licence from His Majesty’s Principal Secretary of State or Chief Secretary as aforesaid, to receive or possess for Anatomical Examination, or to examine anatomically, the Body of any Person deceased, if permitted or directed so to do by a Party who had at the Time of giving such Permission or Direction lawful Possession of the Body, and who had Power, in pursuance of the Provisions of this Act, to permit or cause the Body to be so examined, and provided such Certificate as aforesaid were delivered by such Party together with the Body.

Such Persons to receive with the Body a Certificate as aforesaid, which shall be transmitted to the Inspector.  XI. And be it enacted, That every Party so receiving a Body for Anatomical Examination after Removal shall demand and receive, together with the Body, a Certificate as aforesaid, and shall, within Twenty-four Hours next after such Removal, transmit to the Inspector of the District such Certificate, and also a Return stating at what Day and Hour and from whom the Body was received, the Date and Place of Death, the Sex, and (as far as is known at the Time) the Christian and Surname, Age, and last Place of Abode of such Person, or, if no such Inspector have been appointed, to some Physician, Surgeon, or Apothecary residing at or near the Place to which the Body is removed, and shall enter or cause to be entered the aforesaid Particulars relating thereto, and a Copy of the Certificate he received therewith, in a Book to be kept by him for that Purpose, and shall produce such Book whenever required so to do by any Inspector so appointed as aforesaid.

Notice to be given to Secretary of State of Places where Anatomy is about to be practised.                      XII. And be it enacted, That it shall not be lawful for any Party to carry on or teach Anatomy at any Place, or at any Place to receive or possess for Anatomical Examination, or examine anatomically, any deceased Person’s Body after Removal of the same, unless such Party, or the Owner or Occupier of such Place, or some Party by this Act authorized to examine Bodies anatomically, shall, at least One Week before the first Receipt or Possession of a Body for such Purpose at such Place, have given Notice to the said Secretary of State or Chief Secretary, as the Case may be, of the Place where it is intended to practise Anatomy.

How Bodies are to be removed for Examination.                                                                   XIII. Provided always, and be it enacted, That every such Body so removed as aforesaid for the Purpose of Examination shall, before such Removal, be placed in a decent Coffin or Shell, and be removed therein; and that the Party removing the same, or causing the same to be removed as aforesaid, shall make Provision that such Body, after undergoing Anatomical Examination, be decently interred in consecrated Ground, or in some public Burial Ground in use for Persons of that religious Persuasion to which the Person whose Body was so removed belonged; and that a Certificate of the Interment of such Body shall be transmitted to the Inspector of the District within Six Weeks after the Day on which such Body was received as aforesaid.

Provision for Interment.
Persons described in this Act not to be liable to Punishment for having in their Possession Human Bodies.       XIV. And be it enacted, That no Member or Fellow of any College of Physicians or Surgeons, nor any Graduate or Licentiate in Medicine, nor any Person lawfully qualified to practise Medicine in any Part of the United Kingdom, nor any Professor, Teacher, or Student of Anatomy, Medicine, or Surgery, having a Licence from His Majesty’s Principal Secretary of State or Chief Secretary as aforesaid, shall be liable to any Prosecution, Penalty, Forfeiture, or Punishment for receiving or having in his Possession for Anatomical Examination, or for examining anatomically, any dead Human Body, according to the Provisions of this Act.

Act not to prohibit post-mortem Examination.                                                                    XV. And be it enacted, That nothing in this Act contained shall be construed to extend to or to prohibit any post-mortem Examination of any Human Body required or directed to be made by any competent legal Authority.

So much of 9 G. 4. c. 31. as directs that the Bodies of Murderers may be dissected, repealed.                   XVI. ‘And whereas an Act was passed in the Ninth Year of the Reign of His late Majesty, for consolidating and amending the Statutes in England relative to Offences against the Person, by which latter Act it is enacted, that the Body of every Person convicted of Murder shall, after Execution, either be dissected or hung in Chains, as to the Court which tried the Offender shall seem meet; and that the Sentence to be pronounced by the Court shall express that the Body of the Offender shall be dissected or hung in Chains, whichsoever of the Two the Court shall order;’ be it enacted, That so much of the said last-recited Act as authorizes the Court, if it shall see fit, to direct that the Body of a Person convicted of Murder shall, after Execution, be dissected, be and the same is hereby repealed; and that in every Case of Conviction of any Prisoner for Murder the Court before which such Prisoner shall have been tried shall direct such Prisoner either to be hung in Chains, or to be buried within the Precincts of the Prison in which such Prisoner shall have been confined after Conviction, as to such Court shall seem meet; and that the Sentence to be pronounced by the Court shall express that the Body of such Prisoner shall be hung in Chains, or buried within the Precincts of the Prison, whichever of the Two the Court shall order.

Such Bodies to be hung in Chains or buried, as the Court shall direct.

Limitation of Actions.                                                                                XVII. And be it enacted, That if any Action or Suit shall be commenced or brought against any Person for any thing done in pursuance of this Act, the same shall be commenced within Six Calendar Months next after the Cause of Action accrued; and the Defendant in every such Action or Suit may, at his Election, plead the Matter specially, or the General Issue Not guilty, and give this Act and the special Matter in Evidence at any Trial to be had thereupon.

Offences against this Act.                                                                                XVIII. And be it enacted, That any Person offending against the Provisions of this Act in England or Ireland shall be deemed and taken to be guilty of a Misdemeanor, and, being duly convicted thereof, shall be punished by Imprisonment for a Term not exceeding Three Months, or by a Fine not exceeding Fifty Pounds, at the Discretion of the Court before which he shall be tried; and any Person offending against the Provisions of this Act in Scotland shall, upon being duly convicted of such Offence, be punished by Imprisonment for a Term not exceeding Three Months, or by a Fine not exceeding Fifty Pounds, at the Discretion of the Court before which he shall be tried.

Interpretation of certain Words in this Act.                                                                    XIX. And in order to remove Doubts as to the Meaning of certain Words in this Act, be it enacted, That the Words “Person and Party” shall be respectively deemed to include any Number of Persons, or any Society, whether by Charter or otherwise; and that the Meaning of the aforesaid Words shall not be restricted although the same may be subsequently referred to in the Singular Number and Masculine Gender only.

Commencement of Act.                                                                                XX. And be it enacted, That this Act shall commence and take effect from and after the First Day of August in the present Year.

Act may be amended.                                                                                XXI. And be it enacted, That this Act may be altered or amended during the present Session of Parliament.