14 & 15 GEORGE 5, CHAPTER 21.

C.-Allowances to Refiners on Molasses produced in Great Britain or Northern

Ireland and used solely for the purpose of food for Stock.

PART III.—PROVISIONS AS to DUTIES, DRAWBACKS AND ALLOWANCES. 1. The charge of a specified amount of duty, or the grant of a specified amount of drawback or allowance, in respect of a specific weight of any article includes a proportionately less duty or drawback or allowance, as the case may be, in respect of any less weight of that article.

2. Molasses imported into, or produced in bond in, Great Britain or Northern Ireland shall not be liable to duty if it is used solely for the purpose of food for stock and the prescribed conditions are complied with in respect thereof.

3. The customs and the excise drawbacks in respect of beer, the excise drawback in respect of glucose deposited in an approved warehouse, and the allowances to refiners on molasses shall only be allowed and paid subject to compliance with the prescribed conditions.

4. The Commissioners in allowing drawback in respect of any manufactured or prepared goods, may, with the consent of the Treasury, in order to facilitate trade, relax any requirements of the Customs Consolidation Act, 1876, as to the giving of security and the examination of the goods.

5. Notwithstanding anything in this Act, drawbacks and allowances shall be allowed and paid at the rates in force before the thirtieth day of April, nineteen hundred and twenty-four, in all cases where it is shown to the satisfaction of the Commissioners that duties were paid at the rates in force before that date.

6. If any person acts in contravention of any prescribed condition, or any condition imposed by the Commissioners under the provisions of any previous Act in relation to the use of molasses solely as food for stock, he shall, for each offence, be liable to a customs penalty or an excise penalty, as the case may be, of fifty pounds. 7. In this Schedule, unless the context otherwise requires, (a) The expression “duty” means the duty of customs or the duty of

excise, as the case may be, imposed by sections four or five of this (6) The expression “duty-paid ” in relation to any goods means goods

in respect of which the Commissioners have been satisfied that duty

has been paid;
(c) The expression
the Commissioners"

means the Commissioners of
Customs and Excise ;
(d) The expression “prescribed conditions" means such conditions for

the protection of the Revenue in respect of proof or security or otherwise as the Commissioners may prescribe.

Act;

C. 36.

20 & 21 Vict.

C. 58.

The Lands Valuation (Scot. In section one the words " and assessed land) Act, 1857.

taxes." and in section three the words

or assessed taxes.” The Revenue Act, 1867 Section twenty-five.

66

30 & 31 Vict.

c. 90. 32 & 33 Vict.

The Valuation (Metropolis) Paragraph (2) (a) and the last paragraph
Act, 1869.

14 & 15 GEORGE 5, CHAPTER 21.

Session and

Chapter

Short Title.

Extent of Repeal.

43 & 44 Vict.

c. 19.

43 & 44 Vict.

C. 24.

44 & 45 Vict.

c. 12.

45 & 46 Vict.

c. 72.

46 & 47 Vict.

c. 55.

47 & 48 Vict.

c. 62.

The Taxes Management Act, The whole Act so far as it relates to in. 1880.

habited house duty. The Spirits Act, 1880

In section three the definition of methy

lated spirits, and subsection (3) of section

one hundred and twenty-three.
The Customs and Inland Sections twenty-three and twenty-four.

Revenue Act, 1881.
The Revenue, Friendly So-

Section seven.
cieties and National Debt

Act, 1882.
The Revenue Act, 1883

In section twelve the words“ general com

missioners and additional commissioners." The Revenue Act, 1884 Section six, and paragraphs (1) and (3) of

section seven and, so far as it relates to inhabited house duty, paragraph (2) of

section seven. The Revenue Act, 1889 Section thirteen, and, so far as it relates to

inhabited house duty, section fourteen. The Customs and Inland Sections twenty-five, twenty-six, twenty. Revenue Act, 1890.

seven, and twenty-eight and subsection

(1) of section thirty-two.
The Taxes (Regulation of Sections one, three, four, and six, and, so
Remuneration) Act, 1891. far as they relate to inhabited house duty,

sections two and five.
The Taxes (Regulation of Subsection (2) of section one.

Remuneration) Amend

ment Act, 1892.
The Finance Act, 1896

Section thirty.

52 & 53 Vict.

C. 42.

53 & 54 Vict.

c. 8.

54 & 55 Vict.

c. 13.

55 & 56 Vict.

c. 25.

59 & 60 Vict.

c. 28.

1 Edw. 7, c. 7. The Finance Act, 1901 3 Edw. 7, c. 46. The Revenue Act, 1903 6 Edw. 7, c. 20. The Revenue Act, 1906

7 Edw. 7, c. 13. The Finance Act, 1907 8 Edw. 7, c. 16. The Finance Act, 1908 9 Edw. 7, c. 43. The Revenue Act, 1909

9 Edw. 7, c. 44. The Housing, Town Plan

ning, &c. Act, 1909. 1 & 2 Geo. 5, The Revenue Act, 1911

Subsection (1) of section eight.

Section fifteen.

The Finance Act, 1914 In section six the words from “and where (Session 2).

any beer ” to the end of the section. The Finance Act, 1915

In subsection (1) of section four the words

for consumption." The Finance (No. 2) Act, 1915. As from the second day of August, nineteen

hundred and twenty-four, subsection (1) of section twelve, and section thirteen, except subsection (1) and the last para

graph of subsection (4). The Finance (New Duties) The scale of duty in subsection (1) and Act, 1916.

paragraph (c) of subsection (5) of section

6 & 7 Geo. 5,

c. 11.

one.

The Finance Act, 1916

Section eleven, as from the first day of

An Act to amend the law with respect to the carriage of goods by sea. [1st August 1924.]

WHEREAS at the International Conference on Maritime Law held at Brussels in October, 1922, the delegates at the Conference, including the delegates representing His Majesty, agreed unanimously to recommend their respective Governments to adopt as the basis of a convention a draft convention for the unification of certain rules relating to bills of lading :

And whereas at a meeting held at Brussels in October, 1923, the rules contained in the said draft convention were amended by the Committee appointed by the said Conference :

And whereas it is expedient that the said rules as so amended and as set out with modifications in the Schedule to this Act (in this Act referred to as the “Rules”) should, subject to the provisions of this Act, be given the force of law with a view to establishing the responsibilities, liabilities, rights and immunities attaching to carriers under bills of lading :

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, as follows :

1. APPLICATION OF RULES IN SCHEDULE.—Subject to the provisions of this Act, the Rules shall have effect in relation to and in connection with the carriage of goods by sea iņ ships carrying goods from any port in Great Britain or Northern Ireland to any other port whether in or outside Great Britain or Northern Ireland.

2. ABSOLUTE WARRANTY OF SEAWORTHINESS NOT TO BE IMPLIED IN CONTRACTS TO WHICH RULES APPLY.—There shall not be implied in any contract for the carriage of goods by sea to which the Rules apply any absolute undertaking by the carrier of the goods to provide a seaworthy ship,

3. STATEMENT AS TO APPLICATION OF RULES TO BE INCLUDED IN BILLS OF LADING. -Every bill of lading, or similar document of title, issued in Great Britain or Northern 14 & 15 GEORGE 5, CHAPTER 22.

Ireland which contains or is evidence of any contract to which the Rules apply shall contain an express statement that it is to have effect subject to the provisions of the said Rules as applied by this Act.

4. MODIFICATION OF ARTICLE VI. OF RULES IN RELATION TO COASTING TRADE.Article VI. of the Rules shall, in relation to the carriage of goods by sea in ships carrying goods from any port in Great Britain or Northern Ireland to any other port in Great Britain or Northern Ireland or to a port in the Irish Free State, have effect as though the said Article referred to goods of any class instead of to particular goods and as though the proviso to the second paragraph of the said Article were omitted.

·5. MODIFICATION OF RULES 4 AND 5 OF ARTICLE III. IN RELATION TO BULK CARGOES.- Where under the custom of any trade the weight of any bulk cargo. inserted in the bill of lading is a weight ascertained or accepted by a third party other than the carrier or the shipper and the fact that the weight is so ascertained or accepted is stated in the bill of lading, then, notwithstanding anything in the Rules, the bill of lading shall not be deemed to be primâ facie evidence against the carrier of the receipt of goods of the weight so inserted in the bill of lading, and the accuracy thereof at the time of shipment shall not be deemed to have been guaranteed by the shipper.

6. SHORT TITLE, SAVING, AND OPERATION.-(1) This Act may be cited as the Carriage of Goods by Sea Act, 1924.

(2) Nothing in this Act shall affect the operation of sections four hundred and forty-six to four hundred and fifty, both inclusive, five hundred and two, and five hundred and three of the Merchant Shipping Act, 1894 (57 & 58 Vict. c. 60), as amended by any subsequent enactment, or the operation of any other enactment for the time being in force limiting the liability of the owners of sea-going vessels.

(3) The Rules shall not by virtue of this Act apply to any contract for the carriage of goods by sea made before such day, not being earlier than the thirtieth day of June, nineteen hundred and twenty-four, as His Majesty may by Order in Council direct, nor to any bill of lading or similar document of title issued, whether before or after such day as aforesaid, in pursuance of any such contract as aforesaid.

SCHEDULE

RULES RELATING TO BILLS OF LADING.

ARTICLE 1.-DEFINITIONS.

In these Rules the following expressions have the meanings hereby assigned to them respectively, that is to say, (a) Carrier ”includes the owner or the charterer who enters into a contract of

carriage with a shipper : (6) Contract of carriage” applies only to contracts of carriage covered by a

bill of lading or any similar document of title, in so far as such document relates to the carriage of goods by sea, including any bill of lading or any similar document as aforesaid issued under or pursuant to a charterparty from the moment at which such bill of lading or similar document of title regulates the relations between' a carrier and a holder of the

same:

(c) “Goods” includes goods, wares, merchandises, and articles of every kind

whatsoever, except live animals and cargo which by the contract of

carriage is stated as being carried on deck and is so carried : (d) “ Ship means any vessel used for the carriage of goods by sea : (e) “ Carriage of goods covers the period from the time when the goods are

loaded on to the time when they are discharged from the ship.