SMALL DEBT (SCOTLAND) ACT, 1924. CHAPTER XVI. An Act to amend the law of Scotland relating to payment by instalments of sums decerned for in small debt courts, and to the arrestment of wages. [14th July 1924.] [Preamble.] 1. POWER TO DIRECT PAYMENT BY INSTALMENTS OF Sums found dUE IN SMALL DEBT COURTS IN RESPECT OF ARREARS OF RENT.-The power conferred on the sheriff and the justices respectively by section eighteen of the Small Debt (Scotland) Act, 1837 (7 Will. 4 & 1 Vict. c. 41), and section eleven of the Justices of the Peace Small Debt (Scotland) Act, 1825 (6 Geo. 4, c. 48), to direct that any sum found due shall be payable by instalments shall, in any case where such sum consists of arrears of rent, include power to annex to any such direction such condition as the sheriff or the justices may think fit with regard to the punctual payment of sums to become due by the defender to the pursuer in the future in respect of rent; and, in the event of the failure of the defender to comply with any such condition, it shall be competent for the sheriff or the justices to rescind or vary any such direction in such manner as he or they shall think fit. 2. AMENDMENT of 33 & 34 VICT. c. 63.-The Wages Arrestment Limitation (Scotland) Act, 1870, shall have effect as if in section two thereof "thirty-five shillings were substituted for "twenty shillings.' 3. SHORT TITLE.-This Act may be cited as the Small Debt (Scotland) Act, 1924. CHAPTER XVII. An Act to amend the law relating to Officers of County Courts in England and of District Registries of the High Court in England, and to make further provision with respect to such County Courts and proceedings therein, and for purposes connected therewith. [14th July 1924.] CHAPTER XVIII. An Act to prevent unreasonable eviction of tenants. [14th July 1924.] [Preamble.] 1. AMENDMENT OF 13 & 14 GEO. 5, c. 32, s. 4, ss. (1).—Paragraphs (iv) and (v) of subsection (1) of the section which by section four of the Rent and Mortgage Interest Restrictions Act, 1923, is substituted for section five of the Increase of Rent and Mortgage Interest (Restrictions) Act, 1920 (10 & 11 Geo. 5, c. 17), are hereby repealed as respects pending as well as future proceedings, and the following paragraph shall be substituted therefor: (iv) Where the dwelling-house is reasonably required by the landlord (not being a landlord who has become landlord by purchasing the dwelling-house or any interest therein after the fifth day of May, nineteen hundred and twenty-four) for occupation as a residence for himself or for any son or daughter of his over eighteen years of age and the court is satisfied, having regard to all the circumstances of the case, including any alternative accommodation available for the landlord or the tenant, that greater hardship would be caused by refusing to grant an order or judgment for possession than by granting it. 2. APPLICATION OF ACT TO PENDING PROCEEDINGS.-(1) Where any order or judgment has been made or given before the passing of this Act but not executed, and in the opinion of the court the order or judgment would not have been made or given if this Act had been in force at the time when such order or judgment was made or given, the court, on application by the tenant, may rescind or vary the order or 14 & 15 GEORGE 5, CHAPTER 18. judgment in such manner and subject to such conditions as the court shall think fit for the purpose of giving effect to this Act. (2) Where a landlord has, on or after the fifteenth day of April, nineteen hundred and twenty-four, taken possession of a dwelling-house under a judgment or order so rescinded as aforesaid, such possession shall not in any case exclude the dwellinghouse from the operation of the Rent and Mortgage Interest (Restrictions) Acts, 1920 and 1923. 3. SHORT TITLE.-This Act may be cited as the Prevention of Eviction Act, 1924, and shall be construed as one with the Rent and Mortgage Interest (Restrictions) Acts, 1920 and 1923, and those Acts and this Act may be cited together as the Rent and Mortgage Interest (Restrictions) Acts, 1920 to 1924. CHAPTER XIX. An Act to extend the powers of the Pacific Cable Board. [Preamble.] [14th July 1924.] 1. EXTENSION OF POWERS OF PACIFIC CABLE BOARD.-(1) The Pacific Cable Board may, subject to the approval of each of the governments represented on the Board, undertake as agents for and at the expense of the governments of any parts of His Majesty's Dominions any work in connection with telegraphic communication, whether by means of cables or by means of wireless telegraphy, within their existing sphere of operations and within the Caribbean area. Provided that the accounts of any work so undertaken shall be kept separate and distinct from all other accounts of the Board. (2) Any work undertaken by the Board as agents for His Majesty's Government before the commencement of this Act in connection with any trans-atlantic cable worked by that Government shall be deemed to have been within the powers of the Board. (3) The Board, in the event of its undertaking work in connection with telegraphic communication in the West Indies, shall have power to provide and supply to the West Indies a news service similar to the news service supplied by telegraph companies at the commencement of this Act. 2. SHORT TITLE.-This Act may be cited as the Pacific Cable Act, 1924, and the Pacific Cable Act, 1901 (1 Edw. 7, c. 31), the Pacific Cable (Amendment) Act, 1902 (2 Edw. 7, c. 26), the Pacific Cable Act, 1911 (1 & 2 Geo. 5, c. 36), and this Act may be cited together as the Pacific Cable Acts, 1901 to 1924. CHAPTER XX. An Act to amend the Provisional Order (Marriages) Act, 1905. [14th July 1924.] CHAPTER XXI. An Act to grant certain Duties of Customs and Inland Revenue (including Excise), to alter other Duties, and to amend the Law relating to Customs and Inland Revenue (including Excise) and the National Debt, and to make further provision in connection with Finance. [1st August 1924.] [Preamble.] PART I.-CUSTOMS AND EXCISE. 1. DUTY ON TEA.-In lieu of the duty of customs payable on tea imported into Great Britain or Northern Ireland, there shall, subject to the provisions of section eight of the Finance Act, 1919 (9 & 10 Geo. 5, c. 32) (which relates to imperial FINANCE ACT, 1924. preferential rates), be charged, levied and paid as from the fifth day of May, nineteen hundred and twenty-four, until the first day of August, nineteen hundred and twenty-five, the following duty, that is to say : the lb. fourpence. 2. REDUCED DUTIES ON COCOA.-In lieu of the duties of customs payable on cocoa imported into Great Britain or Northern Ireland there shall, subject to the provisions of section eight of the Finance Act, 1919, be charged, levied and paid as from the thirtieth day of April, nineteen hundred and twenty-four, the following reduced duties, that is to say : S. d. Cocoa . Cocoa (husks and shells) Cocoa-butter the cwt. 14 0 Provided that, in the application of this section to any duty charged on manufactured or prepared goods under section seven of the Finance Act, 1901 (1 Edw. 7, c. 7), the first day of July, nineteen hundred and twenty-four, shall be substituted for the thirtieth day of April, nineteen hundred and twenty-four. 3. REDUCED DUTIES ON COFFEE, CHICORY, AND COFFEE SUBSTITUTES.—(1) In lieu of the duties of customs payable on coffee and chicory imported into Great Britain or Northern Ireland there shall, subject to the provisions of section eight of the Finance Act, 1919, be charged, levied and paid as from the fifth day of May, nineteen hundred and twenty-four, the following reduced duties, that is to say : Coffee (not kiln-dried, roasted or ground) Chicory (roasted or ground). S. d. (2) In lieu of the duty of excise payable on chicory there shall, as from the fifth day of May, nineteen hundred and twenty-four, be charged, levied and paid the following reduced duty, that is to say :— Chicory (raw or kiln-dried) and so in proportion for any less quantity. S. d. the cwt. 10 0 (3) In lieu of the duty of excise now payable in respect of coffee substitutes there shall, as from the fifth day of May, nineteen hundred and twenty-four, be charged, levied and paid on any article or substance prepared or manufactured for the purpose of being in imitation of, or in any respect to resemble, or to serve as a substitute for, coffee or chicory, and on any mixture of any such article or substance with coffee or chicory, the following reduced duty, that is to say :For every quarter of a pound of any such article, sub- s. d. stance or mixture, which is sold or kept for sale in (4) For the rates of drawback on coffee and chicory and mixtures of coffee and chicory specified in subsection (4) of section three of the Finance Act, 1922 (12 & 13 Geo. 5, c. 17), there shall be substituted the following reduced rates, that is to say : (i) in the case of the drawback on chicory and on mixtures of coffee and chicory, the rate thereof shall, if the duty paid on the chicory, or on the chicory or any part of the chicory contained in the mixture, as the case may be, was either the customs duty at the reduced rate payable under section eight of the Finance Act, 1919, or the excise duty, be nine shillings instead of eleven shillings; and 14 & 15 GEORGE 5, CHAPTER 21. 1 (ii) the reduction of rates under this subsection shall not have effect in relation to any goods as respects which it is shown to the satisfaction of the Commissioners of Customs and Excise that duty was paid at the rate in force before the fifth day of May, nineteen hundred and twenty-four. 4. REDUCED CUSTOMS DUTIES ON SUGAR.-In lieu of the present customs duties, drawbacks and allowance in respect of sugar, molasses, glucose and saccharin there shall, subject to the provisions of section eight of the Finance Act, 1919, be charged, levied and paid as from the thirtieth day of April, nineteen hundred and twentyfour, the duties specified in the second column of Part I. of the First Schedule to this Act, and there shall, as from the date aforesaid, be paid and allowed the drawbacks and allowance set out in Part II. of the said Schedule, but subject both as respects duties and as respects drawbacks and allowances to the provisions, so far as they are applicable, set out in Part III. of the said Schedule: Provided that, in the application of this section to any duty charged on manufactured or prepared goods under section seven of the Finance Act, 1901 (1 Edw. 7, c. 7), the first day of July, nineteen hundred and twenty-four, shall be substituted for the thirtieth day of April, nineteen hundred and twenty-four. 5. REDUCED EXCISE DUTIES ON SUGAR.-(1) In lieu of the present excise duties, drawbacks and allowance in respect of sugar, molasses, glucose and saccharin there shall, as from the thirtieth day of April, nineteen hundred and twenty-four, be charged, levied and paid the duties specified in the third column of Part I. of the First Schedule to this Act, and there shall, as from the date aforesaid, be paid and allowed the drawbacks and allowance set out in Part II. of the said Schedule, but subject both as respects duties and as respects drawbacks and allowances to the provisions, so far as they are applicable, set out in Part III. of the said Schedule. (2) The provisions of Part III. of the First Schedule to the Finance (No. 2) Act, 1915 (5 & 6 Geo. 5, c. 89), shall apply to the excise duties under this section. 6. RATE OF ENTERTAINMENTS DUTY, AND FURTHER RELIEF FROM DUTY FOR CERTAIN CHARITABLE ENTERTAINMENTS.—(1) As from the second day of June, nineteen hundred and twenty-four, entertainments duty within the meaning of the Finance (New Duties) Act, 1916 (6 & 7 Geo. 5, c. 11), shall be charged at the rate set out in the Second Schedule to this Act. (2) Where a person who has made a payment for admission to an entertainment subsequently on being admitted to another part of the place of entertainment makes a further payment for admission in respect of the same entertainment, there shall, for the purposes of entertainments duty, be deemed to have been one payment of an amount equal to the aggregate amount of the several payments. (3) The provisions of this section shall have effect in relation to any payment made before the said second day of June for admission to an entertainment to be held on or after that date as if the payment had been made on or after that date, and, where duty has been charged on any such payment at the rate in force before that date, the person by whom the duty was paid shall be entitled to repayment of the difference between the amount actually paid and the amount, if any, which would have been chargeable on the said payment if it had been made on or after that date. (4) Notwithstanding anything in section one of the Finance (New Duties) Act, 1916, as amended by any subsequent enactment, entertainments duty shall not be charged on payments for admission to any entertainment where the Commissioners of Customs and Excise are satisfied that the entertainment has been promoted by a society or institution of a permanent character established or conducted solely or partly for philanthropic or charitable purposes, or by two or more such societies or institutions acting in combination, and that the whole of the net proceeds of the entertainment are devoted to philanthropic or charitable purposes, and the provisions in subsection (5) of section one of the Finance (New Duties) Act, 1916, which, as amended by subsection (2) of section thirteen of the Finance Act, 1922, require the repayment to the proprietor of an entertainment in certain cases of the amount of the entertainments duty paid in respect of the entertainment, shall have effect FINANCE ACT, 1924. as if for the words " and that the whole of the expenses of the entertainment do not exceed thirty per cent. of the receipts" there were substituted the words "and that the whole of the expenses of the entertainment do not exceed fifty per cent. of the receipts." 7. AMENDMENT of s. 11 OF FINANCE ACT, 1923.-Section eleven of the Finance Act, 1923 (13 & 14 Geo. 5, c. 14) (which gives relief from entertainments duty in the case of certain entertainments), shall be amended as follows :— (1) Paragraph (b) of subsection (1) shall cease to have effect: (2) The following shall be substituted for paragraph (c) : (b) That the entertainment consists solely of an exhibition (i) of the products of an industry, or of materials, machinery, appliances, or foodstuffs used in the production of those products, or displays of skill by workers in the industry in work pertaining to the industry; or (ii) of works of graphic art, sculpture, and arts craftsmanship, or of one or more of such classes of works, executed and exhibited by persons who practise graphic art, sculpture, or arts craftsmanship for profit and as their main occupation, or of displays of skill by such persons in such arts or crafts; or (iii) of articles or displays of skill which are of material interest in connection with questions relating to the public health ; or consists solely of such exhibitions or displays of skill, together with a performance of music by a band or an exhibition of work or displays of skill by children under the age of sixteen years or by young persons attending a school or other educational institution." 8. CONTINUATION OF INCREASED MEDICINE DUTIES.-The additional duties of excise imposed by section eleven of the Finance (No. 2) Act, 1915 (5 & 6 Geo. 5, c. 89), upon medicines liable to duty shall continue to be charged, levied and paid until the first day of August, nineteen hundred and twenty-five. 9. CONTINUATION OF NEW IMPORT DUTIES UNTIL 1ST AUGUST 1924.-The new import duties imposed by Part I. of the Finance (No. 2) Act, 1915, shall, subject to the provisions of section eight of the Finance Act, 1919, continue to be charged, levied and paid until the first day of August, nineteen hundred and twenty-four. 10. REPEAL OF DUTY ON CERTAIN TABLE WATERS.-(1) As from the first day of August, nineteen hundred and twenty-four, the excise duty chargeable under section four of the Finance (New Duties) Act, 1916, as amended by section eleven of the Finance Act, 1916 (6 & 7 Geo. 5, c. 24), and section five of the Finance Act, 1923, at the rate of twopence per gallon on certain table waters sold or kept for sale in Great Britain or Northern Ireland, and the customs duty chargeable at the rate of fourpence per gallon on certain imported table waters and at the rate of twopence per gallon on herb beer, shall cease. (2) Where by reason of the foregoing provisions of this section a person who is the holder of a licence authorising him to carry on the business of a manufacturer for sale of table waters ceases before the expiration of the period for which the licence was granted to require such a licence, he shall, on surrendering his licence, be entitled to obtain from the Commissioners of Customs and Excise repayment of such part of the duty paid on the licence as bears to the full amount of that duty the same proportion as the unexpired portion of the period for which the licence was granted bears to the whole of that period. (3) The power of an officer of Customs and Excise under subsection (2) of section six of the Finance (New Duties) Act, 1916, to enter any premises or place in which any table waters liable to duty are made, prepared, sold or kept for sale shall apply to any premises or place in which any table waters which would have been liable to duty if this section had not been passed are made, prepared, sold or kept for sale. 11. INCREASED REBATE FROM EXCISE AND CUSTOMS DUTIES IN CASE OF BLACK BEER, &c.—(1) In the case of black beer of a specific gravity of one thousand two |