Customs and Inland Revenue Act 1879

1. Introductory Text

2. 1. Short title

3. PART I Customs

   1. 2. Import duties on tea

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

   3. 4. Import duties on segars

   4. 5. Prohibitions and restrictions

   5. 6. Entry of British goods returned

   6. 7. Warehouse or debenture goods not duly exported

   7. 8. Goods prohibited by proclamation

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

   9. 10. Penalty for assembling to run goods

   10. 11. How penalties, &c. to be sued for

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

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

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

4. PART II Taxes

   1. 15. Grant of duties of income tax

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

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

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

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

   6. 20. United parishes may be disunited

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

5. PART III Collection of Income Tax, Land Tax, and Inhabited Souse Duties

   1. 22. Extent of this part of Act

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

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

   4. 25. Particulars of demand note

6. PART IV Excise

   1. 26. Police proceedings for penalties in relation to dogs

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

7. 1. SCHEDULE referred to in Section 14