DUTIES ON PASSENGERS. 5 & 6 VICT. c. 79. An Act to repeal the duties payable on stage carriages and on WHEREAS 5 & 6 Vict. c. 79, 8s. 1, 2. by an Act passed in the second and third 2 & 3 Wm. 4, years of the reign of his late majesty king William the Fourth, c. 120. intituled "An Act to repeal the duties under the management of the commissioners of stamps, on stage carriages, and on horses let for hire in Great Britain, and to grant other duties in lieu thereof; and also to consolidate and amend the laws relating thereto," certain duties contained in the Schedule (A.) to the last-mentioned Act annexed were granted. . . . . for and in respect of all passengers conveyed for hire along any railway in Great Britain in or upon carriages drawn or impelled by the power of steam or otherwise... and it is expedient that all the said duties should be repealed, and others granted in lieu thereof; be it therefore enacted by the queen's most excellent majesty, by and with the advice and consent of the lords spiritual and temporal, and commons, in this present parliament assembled, and by the Duties authority of the same, that from and after the commencement of repealed:this Act the aforesaid duties. . . . granted and imposed by the said Act passed in the second and third years of the reign of his late majesty king William the Fourth. for and in respect Railway of passengers conveyed for hire along any railway in Great passengers. Britain . . . . . shall severally cease and determine, and the same shall be and are hereby repealed, save and except such of the said respective duties, or so much and such part or parts thereof respectively as shall have become due or payable or have been incurred before or upon the day appointed for the commencement of this Act with regard to such duties respectively, all which said duties or parts of duties so due or incurred, or remaining to be paid as aforesaid, shall be recoverable by the same ways and means, and with and under the same penalties, and in the same manner, in all respects, as if this Act had not been made. 2. And be it enacted, that in lieu of the duties by this Act New duties repealed there shall be raised, levied, collected, and paid, unto and to be levied, as set forth in the schedule. 5 & 6 Vict. c. 79, s. 4. [By 7 & 8 Vict. c. 85, s. 9, passengers by cheap trains are exempt from tax.] Accounts to be kept of money re ceived for the conveyance of Inland c. 1.] for the use of her majesty, her heirs and successors, in and throughout Great Britain. . . . . for and in respect of the passengers conveyed upon any railway. . . . . the several duties or sums of money set down in figures against the same respectively, or otherwise specified and set forth in the schedule to this Act; and that the said schedule shall be deemed and taken to be a part of this Act. Where the company, in addition to the sum charged for fare, required from passengers a further sum of 5 per cent. to cover the duty imposed by this Act, it was held that they were bound to pay duty upon the additional 5 per cent. (A.-G. v. L. & N. W. Ry. Co., 5 Ex. D. 247; 6 Q. B. D. 216). In the same case it was held that duty was payable upon additional charges, made for accommodation in sleeping carriages. 4. And be it enacted, that the proprietor or company of proprietors of every railway in Great Britain, and every other person who shall carry or convey, or cause to be carried or conveyed, any passenger for hire in or upon any railway in Great Britain, shall, from time to time and at all times, keep and enter or cause to be entered in a book or books to be kept for that purpose, in such manner and form as the commissioners of stamps and taxes shall direct or approve, a just and true account of all and every sum and sums of money which shall be received or charged daily by or for 12 & 13 Vict. such proprietor or company or other person for the hire, fare, or conveyance of all such passengers as aforesaid, whether the same shall be received for the conveyance of passengers on the railway of such proprietor or company or other person only, or on such last-mentioned railway, and any other railway, or on any such other railway only, and for or in respect of all which sums of money the duties charged by this Act shall, in manner hereinafter directed, be paid by the said proprietor or company or other person so receiving or charging the same as aforesaid, without any and of money deduction or abatement thereout on any account or pretence whatever; and the proprietor or company of proprietors of any railway persons carryso receiving or charging any such sums of money as aforesaid shall ing such passengers to the also in like manner keep and enter or cause to be entered an proprietors of account of all sums of money paid or accounted for, or to be paid railways, on or accounted for, by such proprietor or company to the proprietor account of fares received or company of proprietors of any other railway (specifying the or for the use same) upon which any of such passengers shall be carried or conof the railway. veyed, as his or their share or proportion of any of such sums of [Provisions as to delivering money so received or charged as aforesaid, or as or for or in the paid by the account repealed by Statute Law Revision Act, 1874 (No. 2), 37 & 38 Vict. c. 96, and by 26 & 27 Vict. c. 33, s. 13, the accounts are to be made up at the close of each calendar nature of toll or otherwise for the use of such last-mentioned railway, in the conveyance of such passengers; and the proprietor or company of proprietors of every such last-mentioned railway shall in like manner keep and enter or cause to be entered an account of all sums of money so paid or accounted for to him or them as last aforesaid, and for or in respect of which the duties shall or ought to have been paid as aforesaid by such first-mentioned proprietor or and to and with every such account there shall be annexed and delivered an affidavit (to be taken before any one of her majesty's justices of the peace) of such proprietor or other company; 5 & 6 Vict. c. 79, ss. 5, 6. 46 & 47 Vict. person as aforesaid, or of the secretary, chief clerk, or accountant of such proprietor or company or other person, stating that the deponent is well acquainted with the books and accounts of the said proprietor, company, or other person, and that he has ex- month. amined and checked the same, and also the account to which such And by affidavit is annexed, and that to the best of his knowledge, infor- c. 34, s. 7, a mation, and belief such last-mentioned account doth contain and certificate is substituted is a true and faithful account of all and every sum and sums of for the affimoney received or charged by or for such proprietor or company davit.] or other person aforesaid for the hire, fare, or conveyance of passengers on any railway during the period comprised in such account, and of all other matters and things required by this Act to be contained in such account; and such proprietor or company or other person shall, at the time of delivering every such account, pay or cause to be paid to the receiver-general of stamps and taxes, or to the officer authorized by the said commissioners to receive the same, for the use of her majesty, the duties chargeable under this Act for or in respect of all and every the sum and sums of money so received or charged as aforesaid, and contained or which ought to be contained in such account. Under this section, the company actually receiving the money are to keep the account and pay the duty though they may receive it merely as agents for another company (G. W. Ry. Co. v. A.-G., L. R. 1 H. L. 1). deduct the 5. Provided always, and be it enacted, that it shall be lawful Proprietors of (where there shall be no express contract or agreement between railways to the parties to the contrary) for any such proprietor or company to duty on the deduct from and retain out of the monies to be paid over to any sums to be such other proprietor or company as aforesaid, the amount of the paid over to duties by this Act chargeable thereon, and which such proprietor prietors. or company receiving such monies shall have paid or be liable to pay. other pro of officers of 6. And be it enacted, that all and every the book and books of Books conevery such proprietor or company or other person, in which any such accounts taining any account relating to such passengers, or to the money received or to be open to charged for the hire, fare, or conveyance of the same, or to any inspection money received from or paid or accounted for to any other pro- stamps. prietor or company for such hire, fare, or conveyance as aforesaid, or a proportion thereof, or as or for such toll as aforesaid, shall be entered or kept, shall be open for the inspection and examination at all seasonable times of any officer or officers of stamp duties authorized by the commissioners of stamps and taxes in that [Now the behalf; and every such officer shall be at liberty to take copies of Board of or extracts from any such book or account as aforesaid; and if any Revenue, such proprietor or other person, or the secretary or accountant, or 12 & 13 Vict. any clerk or officer of any such proprietor or company or person, c. 1.] having or keeping the custody or possession of any such book, or Penalty for having power to produce the same, shall, upon demand made by refusing to permit any such officer, and upon producing and showing his authority, inspection. refuse to permit such officer of stamp duties to inspect and examine Inland 5 & 6 Vict. c. 79, s. 7. Railway proprietors to give bond for securing the duties. [The Com missioners of Inland Revenue may the bond, 46 & 47 Vict. c. 34, s. 7.] such book, or to take copies thereof or extracts therefrom or of or from any account entered or contained therein, or shall refuse to produce such book to such officer of stamp duties for his inspection and examination, every such person so offending shall for every such offence forfeit the sum of fifty pounds. 7. And be it enacted, that the proprietor or company of proprietors of every such railway, and every other person, before any passengers shall be conveyed or caused to be conveyed by him or them on any railway as aforesaid, shall give security, by bond, to her majesty, her heirs and successors, with a condition that such proprietor or company, or other person as aforesaid, shall from time to time enter and keep, and cause to be kept and rendered, dispense with in the manner directed by this Act, the accounts by this Act required to be kept and rendered by such proprietor and company and persons respectively, containing and setting forth justly, truly, and faithfully all the several matters and things by this Act required to be contained and set forth therein; and that such proprietor or company or person, and his or their secretary, accountant, and clerk, and every other person under or subject to his or their order, direction, or control, having the custody or possession of any books or book of such proprietor or company or other person as aforesaid, in which any account relating to any passengers conveyed upon any railway, or the money received, charged, accounted for, or paid for the hire, fare, or conveyance of the same, shall be contained or entered, shall from time to time, upon every reasonable request of any officer of stamp duties authorized as aforesaid, produce and show to such officer, and permit him to inspect and examine the same, and to take copies thereof or extracts therefrom, and of and from any account entered or contained therein; and that such proprietor or company or other person aforesaid shall and will well and truly pay or cause to be paid, for the use of her majesty, her heirs and successors, at the times and in manner directed by this Act, all and every the duties which shall from time to time become chargeable under this Act, and payable by him or them upon or for or in respect of the passengers, or the hire or fare or conveyance of the passengers, which shall be so conveyed as aforesaid along any railway; and that such proprietor or company, or other person aforesaid, shall well and truly do and perform, and cause to be done and performed, all such acts, matters, and things as by this Act are required or directed to be done or performed by or on the part or behalf of such proprietors or company or other person; and every such bond shall be taken with sufficient sureties to the satisfaction of the commissioners of stamps and taxes, and in such sum as the said commissioners may judge to be reasonable and proper; and every such security shall be renewed from time to time, whenever and so often as such bond shall be forfeited, or as the parties to the same or any of them shall die, or become bankrupt or insolvent, or reside in parts beyond the seas, and also whenever and so often as the said commissioners shall in their discretion require the same to be renewed; and if any proprietor or company of proprietors of any such railway, or other person as aforesaid, shall convey or cause to be conveyed upon any railway any passengers for hire, without having first given such security by bond to her majesty, in manner herein before directed, or if any proprietor or company of proprietors of any railway shall permit or suffer any passengers to be conveyed for hire upon such last-mentioned railway, by any other person or company, before such other person or company shall have given security as aforesaid, and before a certificate, signed by the proper officer of stamp duties in that behalf (which certificate such officer is hereby authorized and required to give), that such security hath been given, shall have been issued, or after notice in writing, signed by any authorized officer of stamp duties, and delivered to the secretary or chief clerk of the proprietor or company of proprietors of such railway, or left at the office of such railway with any clerk or officer there, that any such security ought, in pursuance of this Act, to be renewed, or is required to be renewed, and before a certificate, signed as aforesaid, that the same has been renewed, shall have been issued; or if any such proprietor or company of proprietors, or other person, shall refuse or neglect to renew such security, whenever and so often as the same is or shall by or in pursuance of this Act be required to be renewed, such proprietor or company or person shall forfeit the sum of one hundred pounds, and the further sum of one hundred pounds for every day during the period for which there shall be any refusal, neglect, or default to give or renew such security as aforesaid, or for every day on which any such passengers shall be permitted to be conveyed before such security shall be given or renewed, and a certificate thereof issued as aforesaid, according to the true intent and meaning of this Act. 5 & 6 Vict. c. 79, s. 24. visions, &c., force. 24. And be it enacted, that all pecuniary penalties imposed by Penalties or which may be incurred under this Act may be sued or prose- this Act imposed by cuted for and recovered by the same ways and means, and in the how to be same manner and form, and be mitigated and applied as any other recovered. penalty incurred under any Act relating to the stamp duties may be sued for, prosecuted, and recovered, mitigated and applied; and that all the powers, provisions, regulations, forfeitures, pains, and Powers, propenalties contained in or imposed by any Act or Acts in force of former with relation to any of the duties under the management of the Acts to concommissioners of stamps and taxes, so far as the same are or may tinue in be applicable in cases not by this Act expressly provided for, [Board of and so far as the same shall not be superseded by, and as the same Inland shall be consistent with, the express provisions of this Act, shall Revenue, see marginal be of full force and effect with respect to the duties by this Act note to granted, and to the matters and things charged or chargeable section 6.] therewith, in respect of which duty is hereby granted, and shall be applied and put in execution for recovering, securing, and collecting the said duties hereby granted, and for preventing, detecting, and punishing all frauds, forgeries, and other offences relating thereto, as fully and effectually to all intents and purposes T. 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