Short title.                                                                          1. This Act may be cited as the Customs and Inland Revenue Act, 1878.

Part I.
Customs.
[S. 2 rep. 46 & 47 Vict. c. 39 (S.L.R)]
Permission to abandon snuff. 26 & 27 Vict. c. 7.                                      3. . . .any licensed manufacturer entitled under the Manufactured Tobacco Act, 1863, and this Act, to drawback on snuff on the exportation thereof under the provisions of the said Acts, may, if he see fit, on deposit thereof in the Queen's warehouse at such port or ports and under and subject to such regulations as the Commissioners of Customs may approve, and on receipt of the drawbacks allowed thereon, instead of exporting the same, abandon such snuff to the said Commissioners to be destroyed or otherwise disposed of by them.

Penalty on master for excessive deficiency of stores.                                 4. In the event of any ship having cleared for any foreign voyage from any port in the United Kingdom with stores on board returning to that or any other port in the United Kingdom, if any deficiency in such stores be discovered, which in the opinion of the Commissioners of Customs shall be deemed to be in excess of the quantity which might fairly have been consumed, having regard to the length of time between such departure and return as aforesaid, whether such ship shall have been driven into port by stress of weather, want of repair, or other cause, the master shall forfeit, besides the duties on such excess at the rate chargeable on the importation of goods, the subject of such excess, a penalty not exceeding twenty pounds, which penalty and duty shall be recoverable by information and summons before a justice of the peace.

Transhipment to British possessions. 39 & 40 Vict. c 36.                              5. So much of section one hundred and thirteen of the Customs Consolidation Act, 1876, as relates to transhipment goods shall be applicable only to transhipment goods cleared for any British possessions.

Clearance of ships in ballast.                                                        6. If any ship shall depart in ballast from the United Kingdom for parts beyond the seas, not having any goods on board except stores borne upon the victualling bill, nor any goods reported inwards for exportation in such ship, the collector or other proper officer shall, on the application of the master, clear such ship in ballast; and the master of such ship shall answer to the reported inwards for exportation in such ship, the collector or other parture and destination as shall be demanded of him; and ships having only passengers with their baggage on board, and ships laden only with chalk or slate, shall be deemed to be in ballast, and if any ship, whether laden or in ballast, shall depart without being duly cleared, the master shall forfeit one hundred pounds
[S. 7 rep. 46 & 47 Vict. c. 39 (S.L.R.)]
Part II.
Taxes.
[Ss. 8–11 rep. 46 & 47 Vict. c. 39 (S.L.R)]
Provision as to deduction for depreciation of machinery or plant.                     12. Notwithstanding any provision to the contrary contained in any Act relating to income tax, the Commissioners for general or special purposes shall, in assessing the profits or gains of any trade, manufacture, adventure, or concern in the nature of trade, chargeable under Schedule (D)., or the profits of any concern chargeable by reference to the rules of that schedule, allow such deduction as they may think just and reasonable as representing the diminished value by reason of wear and tear during the year of any machinery or plant used for the purposes of the concern, and belonging to the person or company by whom the concern is carried on; and for the purpose of this provision, where machinery or plant is lent to the person or company by whom the concern is carried on upon such terms that the person or company is bound to maintain the machinery or plant, and deliver over the same in good condition at the end of the term of the lease, such machinery or plant shall be deemed to belong to such person or company.

5 & 6 Vict. c. 35.
And where any machinery or plant is let upon such terms that the burden of maintaining and restoring the same falls upon the lessor, he shall be entitled on claim made to the Commissioners for general or special purposes, in the manner prescribed by section sixty-one of the Income Tax Act, 1842, to have repaid to him such a portion of the sum which may have been assessed and charged in respect of the machinery or plant, and deducted by the lessee on payment of the rent, as shall represent the income tax upon such an amount as the said Commissioners may think just and reasonable, as representing the diminished value by reason of wear and tear of such machinery or plant during the year: Provided, that no such claim shall be allowed unless it shall be made within twelve calendar months after the expiration of the year of assessment.

Amendment of the law as to inhabited house duties.                                    13. With respect to the duties on inhabited houses for the year commencing, as respects England, on the sixth day of April, and as respects Scotland, on the twenty-fifth day of May, the following provisions shall have effect:
(1.) Where any house, being one property, shall be divided into, and let in, different tenements, and any of such tenements are occupied solely for the purposes of any trade or business, or of any profession or calling by which the occupier seeks a livelihood or profit, or are unoccupied, the person chargeable as occupier of the house shall be at liberty to give notice in writing, at any time during the year of assessment, to the surveyor of taxes for the parish or place in which the house is situate, stating therein the facts; and after the receipt of such notice by the surveyor, the Commissioners acting in the execution of the Acts relating to the inhabited house duties shall, upon proof of the facts to their satisfaction, grant relief from the amount of duty charged in the assessment, so as to confine the same to the duty on the value according to which the house should, in their opinion, have been assessed, if it had been a house comprising only the tenements other than such as are occupied as aforesaid, or are unoccupied:
(2.) Every house or tenement which is occupied solely for the purposes of any trade or business, or of any profession or calling by which the occupier seeks a livelihood or profit, shall be exempted from the duties by the said Commissioners upon proof of the facts to their satisfaction, and this exemption shall take effect although a servant [1] or other person may dwell in such house or tenement for the protection thereof:

. . .
[Ss. 14, 15 rep. 43 & 44 Vict. c. 19. s. 4.]
Land Tax and other duties on Serjeants’ Inn.                                          16. [Recital that by 38 Geo. 3. c. 5. s. 2, the place called Serjeant's Inn is charged with a separate and distinct quota of land tax, and that the amount of such quota has been raised annually by members of that Inn acting as Commissioners of Land Tax, who have also acted as Commissioners for the purposes of the duties, on inhabited houses and of income tax.] The said place shall, in all matters connected with the assessment and collection of the land tax and the said duties respectively, be under and subject to the jurisdiction of the Commissioners for putting in execution the Acts relating to the land tax and to the said duties respectively for the city of London: Provided always, that the amount of the quota of land tax at present charged upon the said place shall continue to be assessed and collected subject to redemption under the provisions of the Acts passed in that behalf.

Part. III.
Excise.
Dog Licenses.
Duty on dogs 30 & 31 Vict. c. 5.                                                      17. [Repeal of annual duty of five shillings under 30 & 31 Vict. c. 5.] In respect of every dog, there shall be granted and charged the annual duty of seven shillings and sixpence, and the said Act shall be read as if the amount of annual duty thereby granted and charged was seven shillings and sixpence
[S. 18 rep. 46 & 47 Vict. c. 39 (S.L.R.)]
Upon whom proof of age of dog shall lie.                                              19. Upon the hearing of any information for a penalty for keeping a dog without a license, the proof of the age of the dog shall lie upon the defendant.

Provision as to hound whelps.                                                         20. Where an owner or a master of hounds has taken out proper licenses for all the hounds entered in any pack kept by him, it shall not be necessary for him to take out a license in respect of any hound under the age of twelve months which has never been entered in, or used with, any pack of hounds.

Provision as to dogs used by blind persons. 30 & 31 Vict. c. 5.                       21. Nothing in the Dog Licenses Act, 1867, or in this part or this Act, shall render a license necessary in the case of a dog kept and used solely by a blind person for his or her guidance, or render such person liable to any penalty in respect of a dog so kept and used.

Mode of obtaining exemption in the case of shepherds dogs.                            22. In the case of dogs kept and used solely for the purpose of tending sheep or cattle on a farm, or in the exercise of the calling or occupation of a shepherd, exemption from duty may be obtained by the owners of such dogs in the following manner:
(1.) The Commissioners of Inland Revenue shall cause such forms of declaration to be prepared as may be required for carrying out the purposes of this section:
(2.) The owner, whether a farmer or a shepherd, may fill up and sign a declaration in the prescribed form, wherein shall be stated the number of dogs kept by him solely for use in tending sheep or cattle, or in the exercise of the calling or occupation of a shepherd, and such further particulars as the said Commissioners may by the form of declaration require to be therein stated; and upon delivering the declaration so filled up and signed by him to the person named therein as the person to whom the same is to be delivered, he shall be entitled to receive a certificate of exemption from duty in respect of the dog or dogs, not exceeding two in number, kept by him solely for use in tending sheep or cattle or in the exercise of the calling or occupation of a shepherd, and such certificate shall be dated on the day on which the same shall be issued, and shall terminate on the thirty-first day of December following:
(3.) Where the occupier of a sheep farm owns more than four hundred sheep, which feed on common or unenclosed land, so that more than two dogs are required to be kept by him for the purpose of tending sheep, and such facts are stated in the declaration delivered by him, he shall be entitled to receive a certificate of exemption in respect of a third dog kept by him solely for such purpose,and if the number of his sheep amounts to one thousand, then in respect of a fourth dog so kept, and in respect of an additional dog so kept for every full number of five hundred sheep so owned by him over and above the number of one thousand: Provided, that he shall not be exempted in respect of more than eight dogs kept on the farm:
(4.) Any person who shall deliver a declaration, wherein the particulars required to be therein set forth shall not be truly stated, shall forfeit the sum of twenty pounds; and any person to whom a certificate of exemption may have been issued, who shall not produce and deliver such certificate to be examined and read by any officer of Inland Revenue or Police, within a reasonable time after such officer shall request the production of the same, shall forfeit the sum of five pounds; and such penalties shall be Excise penalties.

Provision as to penalties.                                                            23. Notwithstanding the provisions in the Excise Acts relating to the recovery and application of Excise penalties, any penalty imposed by the Dog Licenses Act, 1867, or this part of this Act, may be either sued for and applied in the manner prescribed by such provisions, or recovered and enforced upon information of a police constable before a court of summary jurisdiction, subject in the latter case to the following provisions:
30 & 31 Vict. c. 5.
(1.) The court of summary jurisdiction shall have power to award costs, and to mitigate the penalty to such an amount as the court may in its discretion think fit:
(2.) The penalty, when recovered, shall, notwithstanding anything in the Acts relating to the metropolitan police courts, or any other Act, as to one half be paid to the Commissioners of Inland Revenue, and applied in the manner in which Excise penalties are by law applicable, and as to the other half be paid and applied in England and Wales for the benefit of the superannuation fund of the police force to which the police constable who instituted the prosecution belonged, and in Scotland to the treasurer of the police assessment of the county or burgh to the police force of which such police constable belonged.

Miscellaneous.
[S. 24 rep. 43 & 44 Vict. c. 24. s. 16.]
Restriction of use of alkaline salts in the manufacture of snuff. 5 & 6 Vict. c. 93.  25. [Recital.] The first, third, and fourth sections of the Tobacco Act, 1842, shall, as respects the term “salt,” and the term “alkaline salts,” be construed to mean and include only the carbonates chlorides and sulphates of potassium and sodium, and the carbonate of ammonium.

If any person, being a manufacturer of, dealer in, or retailer of tobacco or snuff, shall have in his custody or possession, or shall sell, or offer for sale, any snuff which, after having been dried at a temperature of two hundred and twelve degrees as denoted by Fahrenheit's thermometer, shall be found to contain a percentage of more than twenty-six per centum of the carbonates chlorides and sulphates of potassium sodium and ammonium, he shall forfeit fifty pounds and also the said snuff; and in calculating the said percentage the salts of potassium and ammonium of every description naturally present in the tobacco shall be included.

[S. 26 rep. 51 & 52 Vict. c. 8. s. 26. S. 27 rep. 54 & 55 Vict. c. 39. s. 123.]

[1 Servant means and includes only a menial or domestic servant employed by the occupier, 44 & 45 Vict. 12 s. 24.]


[Preamble recites 6 Ann. c. 2. (I.); 2 & 3 Will. 4. c. 87.]
Defective registration of assurances in Ireland made valid in certain cases.        1. If it shall appear that the registration of any assurance registered prior to the passing of this Act is defective by reason of the memorial thereof not being written on vellum or parchment, or not being directed to the registrar, or not being attested by two witnesses, or not stating the day of the month and year when such assurance bears date, or the names and additions of all the witnesses to such assurance, or the abodes of the witnesses to such memorial, or by reason of any formal omission or defect in the affidavit or the witness proving the signing and sealing of such memorial, the execution of the assurance mentioned in such memorial, or not stating the day and time of the delivery of such memorial to the registrar, then and in every such case the registration of any such assurance, without any amendment or further registry, shall be as good and valid as the same would have been if there had been no such defect in the registration thereof.

Certain cases in which defective registration shall not be made valid by this Act.  2. Provided always, that where the registration of an assurance shall before the passing of this Act have been pronounced by competent authority wholly invalid, such registration shall not be rendered valid by this Act; and where the registration of any assurance shall before the passing of this Act have been pronounced by competent authority invalid as to some only of the parties thereto, or as to some only of the lands therein comprised, such registration shall not be rendered valid by this Act, so far as the same shall have been pronounced invalid; and where any person who would have been barred by any assurance, if well registered, shall before the passing of this Act have had any dealings with the lands comprised in such assurance on the faith of the registration of the same being invalid, such registration shall not be rendered valid by this Act; and this Act shall not render valid the registration of any assurance as to the lands of which any person shall at the time of the passing of this Act be in possession in respect of any estate which such assurance, if well registered, would have defeated; nor shall this Act prejudice or affect any proceedings at law or in equity at the time of the passing of this Act, in which the validity of the registration of any assurance shall be in question between the party claiming under such assurance and the party claiming adversely thereto, and the registration of such assurance, if the result of such proceedings shall be to invalidate the same, shall not be rendered valid by this Act; . . .

Fees payable in registry of deeds office to be received by stamps.                  3. None of the fees authorized and made payable under and by virtue of the Registry of Deeds (Ireland) Act, 1832, and of the Act passed in the session of Parliament holden in the eleventh and twelfth years of the reign of Her present Majesty, chapter one hundred and twenty, or otherwise payable in the office of the registrar of deeds, shall be received in money, but the same shall be received by a stamp denoting the amount of the fee which otherwise would be payable, such stamp to be affixed to or impressed on the respective documents, or upon the requisition for any such proceedings respectively; and the stamp duty now payable to Her Majesty upon memorials of deeds lodged for the purpose of registration, on searches or requisitions for searches, or upon attested copies and abstracts of memorials, shall be received by means of stamps denoting the amount of such duties, which shall be affixed to or impressed on such documents respectively: Provided always, that the registrar of deeds may, by order in writing, direct that any fees which cannot in his opinion conveniently be collected by stamps be received in money; and a memorandum stating the amount of such fees, and the date of payment thereof, shall be entered on the deed to be registered, and the registration of such deed shall date from such entry.

2 & 3 Will. 4. c. 87.
11 & 12 Vict. c. 120.
Adhesive stamps used under this Act to be properly cancelled.                       4. Whenever an adhesive stamp shall be used on any document to denote the payment of duty under the provisions of this Act, the officer of the registry of deeds office who shall receive the document so stamped, and also the person who shall present the same, shall cancel the same by writing their respective names across the said stamp, so that the stamp may be appropriated to the instrument and be effectually cancelled, and rendered incapable of being used again.

Fees under this Act to be deemed stamp duties.                                      5. The fees to be collected by means of stamps under the provisions of this Act shall be deemed “stamp duties,” and shall be placed under the management of the Commissioners of Inland Revenue, to be collected and paid into the Exchequer under the same laws and regulations as those made in respect of the other duties of “stamps”; and the provisions in the several Acts for the time being in force relating to stamps under the care or management of the Commissioners of Inland Revenue shall, in all cases not hereby expressly provided for, be of full force and effect with respect to all stamps to be provided under or by virtue of this Act, and to the vellum, parchment, or paper on or to which the same stamps shall be impressed or affixed, and be applied and put in execution for collecting and securing the sums of money denoted thereby, and for preventing, detecting, and punishing all frauds, forgeries, and other offences relating thereto, as fully and effectually, to all intents and purposes, as if such provisions had been herein repeated and specially enacted with reference to the same and the said sums of money respectively; but a separate and distinct account of all money received in respect of the said fees, and of the stamps to be affixed in lieu of the fees heretofore payable in the said office, for every year ending the thirty-first day of March, shall be laid before both Houses of Parliament within one month after the termination of such year of accounts, or, if Parliament be not then sitting, within one month after the commencement of the next session of Parliament.

Documents not to be received or valid until properly stamped.                       6. No document which under this Act ought to have a stamp impressed thereon or affixed thereto shall be received or filed or be used in relation to any proceedings in the registry of deeds office, or be of any validity for any purpose whatsoever, unless or until the same shall have the proper stamp impressed thereon or affixed thereto: Provided, that if at any time it shall appear that any such document has through mistake or inadvertence been received or filed or used without having such stamp impressed thereon or affixed thereto, it shall be lawful for the registrar of deeds, if he think fit, to order in writing that such stamp shall be impressed thereon or affixed thereto; and thereupon, when a stamp shall have been impressed on such document or affixed thereto in compliance with any such order in writing, such document, and every proceeding in reference thereto, shall be as valid and effectual as if such stamp had been impressed thereon or affixed thereto in the first instance.

Officers guilty of fraud or wilful neglect, &c. to be subject to dismissal.         7. If any officer of the registry of deeds office, or any other person employed in the performance of any of the matters aforesaid, shall do or commit or connive at any fraudulent act or practice in relation to any stamp to be used under the provisions of this Act, or to any stamp duty or fee or sum of money to be collected or which ought to be collected by means of any such stamp, or if any such officer or person shall be guilty of any wilful act, neglect, or omission, whereby any stamp duty, fee, or money which ought to be collected by means of a stamp under this Act shall be lost, or the payment thereof evaded, every such officer or person so offending shall be subject to be dismissed from his office or employment.

Salaries to be paid out of estimates.                                               8. It shall be lawful for the Treasury, out of such monies as may be provided and appropriated by Parliament for the purpose, to cause to be paid all salaries payable to the registrars, clerks, and officers employed in the office of the registrar of deeds, wills, and so forth in Ireland, and all other necessary expenses of the said office.

Act to extend to Ireland only.                                                      9. This Act shall extend to Ireland only.


29 C. 2. 3.
Eng.
Parol leases and interests in lands shall have the force of estates at will only. Except leases not above three years, where two thirds of the full improved value reserved. No estate or interest (not being copyhold or customary) in land shall be assigned, granted or surrendered, unless by writing signed, or by act of law.

FOR prevention of many fraudulent practices which are commonly endeavoured to be upheld by perjury, and subornation of perjury; be it enacted by the King's most excellent Majesty, by and with the advice and consent of the lords spiritual and temporal and the commons in this present Parliament assembled, and by the authority of the same, That from and after the feast day of the nativity of St. John Baptist, which shall be in the year of our Lord one thousand six hundred ninety-six, all leases, estates, interests, freeholds or terms of years, or any uncertain interest of, into, or out of any messuages, mannors, lands, tenements, or hereditaments made and created by livery of seizen only, or by parole, and not put in writing, and signed by the parties so making and creating the same, or their agents thereunto lawfully authorized by writing, shall have the force and effect of leases and estates at will only; and shall not either in law or equity be deemed or taken to have any other or greater force and effect; any consideration for making such parole leases or estates, or any former law or usage, to the contrary notwithstanding; except nevertheless all leases not exceeding the term of three years from the making thereof, whereupon the rent reserved to the landlord, during such terms, shall amount unto two third parts at the least of the full improved value of the thing demised: and moreover, that no estates, leases, or interests, either of freehold, or term of years, or any uncertain interest, not being copy-hold or customary interest, of, into, or out of any messuages, lands, tenements or hereditaments, shall at any time after the said feast day of the nativity of St. John the Baptist, which shall be in the said year of our Lord God one thousand six hundred ninety and six, be assigned, granted, or surrendered, unless it be by deed or note in writing, signed by the parties so assigning, granting or surrendering the same, or their agents thereunto lawfully authorized by writing, or by act and operation of law. [Rep., so far as it refers to the relation of landlord and tenant, but not otherwise, 23 & 24 Vict. c. 154. s. 104.]

Executor or administrator not to be charged upon special promise out of his own estate, or defendant upon special promise for debt, &c. of another, or upon agreement on consideration of marriage, or contract or sale of lands, or any agreement not to be performed in a year, unless in writing and signed.  II. And be it further enacted by the authority aforesaid, That from and after the said feast day of the nativity of St. John the Baptist, which shall be in the said year of our Lord one thousand six hundred and ninety-six, no action shall be brought whereby to charge any executor or administrator upon any special promise, to answer damages out of his own estate, or whereby to charge the defendant upon any special promise to answer for the debt, default, or miscarriage of another person, or to charge any person upon any agreement made upon consideration of marriage, or upon any contract or sale of lands, tenements, or hereditaments, or any interest in or concerning them, or upon any agreement that is not to be performed within the space of one year from the making thereof, unless the agreement upon which such action shall be brought, or some memorandum or note thereof, shall be in writing, and signed by the party to be charged therewith, or some other person there-unto by him lawfully authorized.

Devises of land must be in writing and signed, and attested and subscribed by three witnesses in devisor's presence.                                                                                III.(a ) And be it further enacted by the authority aforesaid, That from and after the said feast day of the nativity of St. John the Baptist, which shall be in the said year of our Lord one thousand six hundred ninety and six, all devises and bequests of any lands, tenements or hereditaments, devisable, either by force of the statute of wills, or by this statute, or by force of the custom of any burrough, or any other particular custom, shall be in writing, and signed by the party so devising the same, or by some other person in his presence, and by his express directions, and shall be attested and subscribed in the presence of the said devisor, by three or more credible witnesses, or else they shall be utterly void and of none effect: . . . . . . . . . . . . . . . [Rep., save as to wills made before 1st January 1838, 7 Will. 4. & 1 Vict. c. 26. ss. 2, 34.]

25 G. 2. 11.
Declarations or creations of trusts of lands shall be in writing and signed, or by last will in writing.                                                                                IV. And be it further enacted by the authority aforesaid, That from and after the said feast day of the nativity of St. John the Baptist, which shall be in the said year of our Lord God one thousand six hundred ninety and six, all declarations or creations of any trusts or confidences of any lands, tenements, or hereditaments, shall be manifested and proved by some writing signed by the party who is by law enabled to declare such trust, or by his last will in writing, or else they shall be utterly void and of none effect.

Explained by 6 Anne 10.
Not to extend to trusts arising by implication, or transferred or extinguished by act of law.                                                                                V. Provided always, that where any conveyance shall be made of any lands or tenements, by which a trust or confidence shall or may arise by implication or construction of law, or to be transferred or extinguished by act or operation of law, then, and in every such case, such trust or confidence shall be of the like force and effect as the same would have been if this statute had not been made; any thing herein before contained to the contrary notwithstanding.

Grants and assignments of trusts shall be in writing signed, or by such last will.                                                                                VI. And be it further enacted, That all grants and assignments of any trust or confidence shall likewise be in writing, signed by the party granting or assigning the same, or by such last will and devise, or else shall likewise be utterly void and of none effect.

Lands, &c. in trust, may be delivered in execution upon judgments, &c. as if cest. q' trust in possession,                                                                                VII. And be it further enacted by the authority aforesaid, That from and after the said feast day of the nativity of St. John the Baptist, which shall be in the year of our Lord God one thousand six hundred and ninety-six, it shall and may be lawful for every sheriff, or other officer, to whom any precept or writ is or shall be directed at the suite of any person or persons of, for, and upon any judgment, statute or recognizance hereafter to be made, or had, to do, make, and deliver execution unto the party in that behalf sueing, of all such lands, tenements, rectories, tyths, rents, and hereditaments, as any other person or persons be in any manner of wise seized or possessed in trust for him, against whom execution is so sued, like as the sheriff or other officer might or ought to have done, if the said party against whom execution hereafter shall be so sued had been seized of such lands, tenements, rectories, tyths, rents, or other hereditaments of such estate as they be seized of in trust for him at the time of the said execution sued; which lands, tenements, rectories, tyths, rents, or other hereditaments, by force and vertue of such executions shall accordingly be held and enjoyed, freed, and discharged from all incumbrances of such person or persons, as shall be so seized or possessed in trust for the person against whom such execution shall be sued: and if any cestuyque trust hereafter shall dye, leaving a trust in fee-simple to descend to his heirs, there and in every such case, such trust shall be deemed and taken, and is hereby declared to be, assets by descent, and the heir shall be lyable to and chargeable with the obligation of his ancestor for or by reason of such assets, as fully and amply as he might and ought to have been, if the estate in law had descended to him in possesion, in like manner as the trust descended; any law, custom, or usage to the contrary in any wise notwithstanding.

and held free from incumbrances of those seised in trust.
Trust in feesim. descending to heir of cestuy q' trust, assets; and chargeable with obligation of ancestor, as if the estate descended in possession.

But heir not chargeable out of his own estate by reason of any plea, &c.                                                                                VIII. Provided always, That no heir who shall become chargeable by reason of any estate or trust made assetts in his hands by this law, shall by reason of any kind of plea, or confession of the action, or suffering judgment by Nient de dire, or any other matter, be chargeable to pay the condemnation out of his own estate, but execution shall be sued of the whole estate so made assetts in his hands by descent, in whose hands soever it shall come after the writ purchased, in the same manner as it is to be at and by the common law, where the heir at law pleading a true plea, judgment is prayed against him thereupon; any thing in this present act contained to the contrary notwithstanding.

[IX.(a )] * * * * * * * *
Mischievous to purchasers that judgments signed in vacation should relate to first day of the term, &c.                                                                                X. And whereas it hath been found mischievous, that judgments in the King's courts at Dublin do many times relate to the first day of the term whereof they are entred, or to the day of the return of the original, or fileing the bail, and bind the defendants lands from that time, although in truth they were acknowledged, or suffered, or signed in the vacation-time after the said term, whereby many times purchasers find themselves aggrieved: be it enacted therefore by the authority aforesaid, That from and after the said feast-day of the nativity of St. John the Baptist, which shall be in the said year of our Lord God one thousand six hundred ninety-six, any judge or officer in his Majesty's courts at Dublin, that shall sign any judgment, shall at the signing of the same, without fee for so doing of the same, set down the day of the month and year of his so doing, upon the paper, book, docket, or record, which he shall sign; which day of the month and year shall be also entered upon the margent of the roll of the record where the said judgment shall be entered.

Day of signing judgments shall without fee be set down upon the record, and entered upon the margent of the roll,
and by 3 G. 2. 7. the day on which brought to be entered. and as against purchasers shall be judgments from time of signing only.                                                                                XI. And be it enacted, That such judgments as against purchasers, bona fide, for valuable considerations of lands, tenements, or hereditaments, to be charged thereby, shall, in consideration of law, be judgments only from such time as they shall be so signed, and shall not relate to the first day of the term whereof they are entred, or the day of the return of the original, or fileing the bail; any law, or usage, or course of any court, to the contrary notwithstanding.

3 G. 2. 7.                                                                                XII. And be it further enacted by the authority aforesaid, That from and after the said feast-day of the nativity of St. John the Baptist, which shall be in the said year of our Lord God one thousand six hundred ninety and six, no writ of fier. fac. or other writ of execution shall bind the property of the goods of the party against whom such writ of execution is sued forth, but from the time such writ shall be delivered to the sheriff, under-sheriff, or coroner to be executed: and for the better manifestation of the said time, the sheriff, under-sheriff, and coroners, their deputies and agents, shall upon the receipt of any such writ, without fee for doing the same, endorse upon the backside thereof the day of the month and year whereon he or they received the same.

Writs of execution shall bind property of goods but from the time of delivery of the writ to officer, who shall endorse the day of receiving it.

No contract for sale of goods for 10l. allowed unless buyer actually receive part, or give earnest, or in part payment, or that some note in writing signed by the parties.                                                                                XIII. And be it further enacted by the authority aforesaid, That from and after the said feast-day of the nativity of St. John the Baptist, which shall be in the said year of our Lord God one thousand six hundred and ninety-six, no contract for the sale of any goods, wares, or merchandizes, for the price of ten pounds sterl. or upwards, shall be allowed to be good, except the buyer shall accept part of the goods so sold, and actually receive the same, or give something in earnest to bind the bargain, or in part of payment, or that some note or memorandum in writing of the said bargain be made and signed by the parties to be charged by such contract, or their agents thereunto lawfully authorized.(a)

Day of inrolment of recognisances shall be set down in margent of the roll, and lands in hands of purchasers bound from that time only.                                                                                XIV. And be it further enacted by the authority aforesaid, That the day of the month and year of the inrolment of the recognizances, shall be set down in the margent of the roll where the said recognizances are inrolled; and that from and after the said feast-day of St. John the Baptist, which shall be in the said year of our Lord God one thousand six hundred and ninety-six, no recognizances shall bind any lands, tenements, or hereditaments, in the hands of any purchaser bona fide, and for valuable consideration, but from the time of such inrolment; any law, usage, or course of any court, to the contrary notwithstanding.

(b) * * * * * * * *
Wills of personal estates by soldiers and seamen in actual service excepted.                                                                                XIX. Provided always, That notwithstanding this act, any soldier being in actual military service, or any mariner or seaman being at sea, may dispose of his moveables, wages, and personal estate, as he or they might have done before the making of this act. [7 Will. 4. & 1 Vict. c. 26. s. 11.]

Jurisdiction of courts for probates of wills concerning personal estates saved.                                                                                XX. And it is hereby declared, That nothing in this act shall extend to alter or change the jurisdiction or rights of probates of wills concerning personal estates, but that the prerogative court of the archbishop of Armagh, and other ecclesiastical courts, and other courts having right to the probate of such wills, shall retain the same right and power as they had before in every respect; subject nevertheless to the rules and directions of this act.

[1 (a) The omitted part of this section, enacting that no devise in writing of any lands, tenements, or hereditaments, shall be revocable otherwise than by some other will or codicil in writing, or other writing declaring the same, or by burning, cancelling, tearing, or obliterating the same, by the testator himself or in his presence, and by his directions and consent, is repealed by section 2 of the Wills Act.]

[1 (a) Section nine, enacting that an estate pur autre vie shall be devisable; and if not devised shall be chargeable in the lands of the heir as assets by descent, or of the executors or administrators, is repealed by section 2 of the Wills Act.]

[(a) The authorised edition has “or other agents thereunto lawfully authorised.” The mistake has been corrected after comparison of the Statute Roll.]

[(b) The omitted sections, 15–18, relate to nuncupative wills, and are rep., 7 Will. 4. & 1 Vict. c. 26. s. 2.]


[15th March, 2017]
Be it enacted by the Oireachtas as follows:
Definition
1. In this Act “Act of 2006” means the Criminal Justice Act 2006 .

Amendment of section 99 of Criminal Justice Act 2006
2. Section 99 of the Act of 2006 is amended—
(a) in subsection (7), by the insertion of “, by electronic or other means,” after “it shall cause a copy of the order to be given”,
(b) in subsection (8), by the insertion of “, by electronic or other means,” after “it shall cause a copy of the order and the conditions to be given”,
(c) by the insertion of the following subsections after subsection (8):
“(8A) (a) Where a person to whom an order under subsection (1) applies—
(i) commits an offence after the making of that order and during the period of suspension of the sentence concerned (in this section referred to as the ‘triggering offence’), and
(ii) subject to subsection (8B), is convicted of the triggering offence,
the court before which proceedings for the triggering offence are brought shall, after imposing sentence for that offence, remand the person in custody or on bail to a sitting of the court that made the said order to be held—
(I) no later than 15 days after such remand, or
(II) if there is no sitting of that court within that period, to the next sitting of that court thereafter,
and, if there is no sitting of that court on the day to which that person has been remanded, he or she shall stand so remanded to the sitting of that court next held after that day.

(b) The remand of a person in custody or on bail under paragraph (a) to a sitting of the court that made the order under subsection (1) concerned applying to the person may be to a sitting of that court other than a sitting thereof referred to in paragraph (c).
(c) Subject to paragraph (b), references in paragraph (a) to a sitting of a court shall be construed as references to a sitting of the court at a place and time appointed or fixed for sittings of that court by or under statute.

(8B) Subsection (8A) applies to a conviction of a person for an offence if proceedings for the offence are instituted against the person during the period of suspension of the sentence concerned pursuant to the order under subsection (1) applying to the person and 12 months thereafter.

(8C) Subject to subsection (8D), a court to which a person has been remanded under subsection (8A) shall revoke the order under subsection (1) concerned unless it considers that the revocation of that order would be unjust in all the circumstances of the case, and where the court revokes that order, the person shall be required to serve the entire of the sentence of imprisonment originally imposed by the court, or such part of the sentence as the court considers just having regard to all of the circumstances of the case, less any period of that sentence already served in prison and any period spent in custody (other than a period spent in custody by the person in respect of the triggering offence) pending the revocation of the said order.

(8D) Where a person appeals against conviction or sentence for the triggering offence, a court referred to in subsection (8C) may, upon application in that behalf by the person, adjourn the proceedings under that subsection for such period as the court considers appropriate to enable that person to bring the appeal and for it to be determined.

(8E) If an appeal brought by the person concerned against conviction or sentence for the triggering offence is withdrawn or abandoned, the court referred to in subsection (8C) shall, in accordance with that subsection, consider the revocation of the order under subsection (1) concerned.

(8F) On the determination of an appeal against conviction or sentence for the triggering offence brought by the person concerned—
(a) if the order of the court before which proceedings for that offence were brought is reversed insofar as it relates to the conviction for that offence or the conviction for that offence is quashed, the court referred to in subsection (8C) shall dismiss the proceedings under that subsection, and
(b) in all other cases, the court referred to in subsection (8C) shall, in accordance with that subsection, consider the revocation of the order under subsection (1) concerned.

(8G) When an appeal against conviction or sentence for the triggering offence is withdrawn, abandoned or determined, the person concerned shall, for the purposes of subsections (8E) and (8F), appear before the court referred to in subsection (8C) whenever he or she is required to do so by that court.

(8H) In subsections (8D) to (8G), references to an appeal against conviction or sentence for the triggering offence shall be construed as references to an appeal against conviction or sentence, as the case may be, for that offence, whether by way of rehearing, case stated or otherwise.”,
(d) by the deletion of subsection (10A),
(e) by the substitution of the following subsection for subsection (11):
“(11) (a) Where an order under subsection (1) applying to a person is revoked under subsection (8C), any period of imprisonment required to be served by the person as a result of that revocation shall be consecutive on any sentence of imprisonment (other than a sentence consisting of imprisonment for life) imposed on the person in respect of the triggering offence.

(b) Paragraph (a) shall not apply if the execution of the sentence of imprisonment imposed on the person in respect of the triggering offence is wholly suspended under subsection (1).”,
(f) in subsection (13), by the substitution of “a person to whom an order under subsection (1) applies has contravened the condition referred to in subsection (2) or a condition imposed under subsection (3), he or she may apply” for “a person to whom an order under this section applies has contravened the condition referred to in subsection (2) he or she may apply”,
(g) by the insertion of the following subsection after subsection (13):
“(13A) The Director of Public Prosecutions may, if he or she has reasonable grounds for believing that a person to whom an order under subsection (1) applies has contravened a condition imposed under subsection (3), apply to the court to fix a date for the hearing of an application for an order revoking the order under subsection (1).”,
(h) in subsection (14), by the deletion of “(3) or” after “has contravened a condition imposed under subsection”,
(i) in subsection (15), by the substitution of “the hearing of an application referred to in subsection (13), (13A) or (14) ” for “the hearing of an application referred to in subsection (13) or (14) ”,
(j) by the insertion of the following subsection after subsection (18):
“(18A) Where, under subsection (8C) or (17), a court revokes an order under subsection (1) applying to a person and the person is required to serve a part of the sentence of imprisonment originally imposed on him or her, the court may make a further order suspending the execution of the part of the sentence of imprisonment that is not required to be served by the person and such further order shall, for the purposes of this section, be regarded as an order made under subsection (1) applying to the person and that subsection shall apply accordingly.”,
(k) by the insertion of the following subsections after subsection (19):
“(19A) If, in relation to a person, the application of subsection (11) conflicts with any of the other consecutive sentencing provisions with regard to the sequence in which the following shall be served by the person, namely—
(a) a sentence of a term of imprisonment imposed on the person for the triggering offence,
(b) the period of imprisonment required to be served by the person under subsection (8C), and
(c) a sentence of a term of imprisonment imposed on the person for another offence of which he or she is convicted,
the court referred to in subsection (8C) or any other court concerned may determine that sequence in such manner as it considers just, provided that the sentences of imprisonment referred to in paragraphs (a) and (c) and the period of imprisonment referred to in paragraph (b) shall be consecutive on each other.

(19B) Where a person is convicted of the triggering offence by the District Court and an order under subsection (1) applying to the person is revoked by the District Court under subsection (8C), the aggregate of—
(a) a sentence of a term of imprisonment imposed on the person for the triggering offence,
(b) the period of imprisonment required to be served by the person under subsection (8C), and
(c) a sentence of a term of imprisonment for any other offence imposed on the person by the District Court that is required by any of the other consecutive sentencing provisions to be consecutive on the sentence of imprisonment referred to in paragraph (a) or the period of imprisonment referred to in paragraph (b) or vice versa,
shall not exceed 2 years.”,
and
(l) by the addition of the following subsections:
“(21) Where—
(a) under subsection (8C), an order under subsection (1) applying to a person is revoked and the person is required to serve a part of the sentence of imprisonment originally imposed on him or her under that subsection, and
(b) a court imposes a sentence of a term of imprisonment on the person that is to be consecutive on the sentence of imprisonment referred to in paragraph (a),
the sentence of imprisonment referred to in paragraph (b) shall commence at the expiration of the period of imprisonment required to be served by the person under subsection (8C) referred to in paragraph (a).

(22) Where an order under subsection (1) is made by a court on appeal from another court—
(a) the reference in subsection (8A) to the court that made the order under subsection (1),
(b) the references in subsections (8C), (8D), (8G), (13) to (17), (18A) and (19A) to the court that may exercise jurisdiction under each of those subsections, and
(c) the reference in subsection (12) to the court that revoked the order under subsection (1),
shall be construed as references to the court from whose order or decision the appeal was taken.

(23) In this section the ‘other consecutive sentencing provisions’ means—
(a) section 5 of the Criminal Justice Act 1951 ,
(b) section 13 of the Criminal Law Act 1976 ,
(c) section 11 of the Criminal Justice Act 1984 ,
(d) section 54A of the Criminal Justice (Theft and Fraud Offences) Act 2001 , and
(e) any other enactment that requires or permits a court to impose a consecutive sentence.”.

Construction of references
3. A reference in any enactment, within the meaning of the Interpretation Act 2005 , to—
(a) subsection (9) of section 99 of the Act of 2006 shall be construed as a reference to subsections (8A) and (8B) (inserted by section 2 (c)) of the said section 99, and
(b) subsection (10) of section 99 of the Act of 2006 shall be construed as a reference to subsection (8C) (inserted by section 2 (c)) of the said section 99.

Short title and commencement
4. (1) This Act may be cited as the Criminal Justice (Suspended Sentences of Imprisonment) Act 2017.
(2) This Act shall come into operation on such day or days as the Minister for Justice and Equality may by order or orders appoint either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions.