Section 1 of "The Marriage of British Subjects (Facilities) Act, 1915," shall apply to the parts of His Majesty's Dominions outside the United Kingdom hereunder mentioned:

The Island of Jamaica.

The Gilbert and Ellice Islands Colony.

And the Right Honourable Walter Hume Long, one of His Majesty's Principal Secretaries of State, is to give the necessary directions herein accordingly.

ALMERIC FITZROY.
ERIC

.

BRITISH PROCLAMATION declaring that the Name of Windsor is to be borne by His Majesty's Royal House and Family and relinquishing the use of all German Titles and Dignities.-London, July 17, 1917.*

GEORGE R.I.

WHEREAS We, having taken into consideration the name and title of our Royal House and Family, have determined that henceforth our House and Family shall be styled and known as the House and Family of Windsor;

And whereas we have further determined for ourselves and for and on behalf of our descendants and all other the descendants of our Grandmother Queen Victoria of blessed and glorious memory to relinquish and discontinue the use of all German titles and dignities;

And whereas we have declared these our determinations in our Privy Council:

Now, therefore, we, out of our Royal Will and Authority, do hereby declare and announce that as from the date of this our Royal Proclamation our House and Family shall be styled and known as the House and Family of Windsor, and that all the descendants in the male line of our said Grandmother Queen Victoria who are subjects of these Realms, other than female descendants who may marry or may have married, shall bear the said name of Windsor:

And do hereby further declare and announce that we for ourselves and for and on behalf of our descendants and all other the descendants of our said Grandmother Queen Victoria who are subjects of these Realms, relinquish and enjoin the discontinuance of the use of the degrees, styles, dignities, titles and honours of Dukes and Duchesses of

* "London Gazette," July 17, 1917.

Saxony and Princes and Princesses of Saxe-Coburg and Gotha, and all other German degrees, styles, dignities, titles, honours and appellations to us or to them heretobefore belonging or appertaining.

Given at our Court at Buckingham Palace, this 17th day of July, in the year of our Lord 1917, and in the 8th year of our Reign.

God save the King.

ACT of the British Parliament 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.

[7 & 8 Geo. V, c. 31.]

MOST GRACIOUS SOVEREIGN,

[August 2, 1917.]

WE, your Majesty's most dutiful and loyal subjects the Commons of the United Kingdom of Great Britain and Ireland in Parliament assembled, towards raising the necessary supplies to defray your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto your Majesty the several duties hereinafter mentioned; and do therefore. most humbly beseech your Majesty that it may be enacted, and be it 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:

PART I.-Customs and Excise.

1. The following duties of Customs, imposed by Part I of "The Finance (No. 2) Act, 1915, "'* shall continue to be charged, levied, and paid until the 1st day of August, 1918, that is to say:

2. The following duties of Excise, imposed by Part I of "The Finance (No. 2) Act, 1915,' "shall continue to be charged, levied, and paid until the 1st day of August, 1918, that is to say:

Additional duty on motor spirit
Additional medicine duties

Section of Act. 10 (2)

11

3. On and after the 1st day of October, 1917, section 1 of "The Finance (New Duties) Act, 1916,"* shall have effect as if the following scale of rates of entertainments duty were substituted for the scale set forth in that section:

Where the payment, excluding the amount of the duty

4.-(1.) The additional duties of Customs payable under Part I of The Finance (No. 2) Act, 1915,' on tobacco imported into Great Britain or Ireland, shall, as from the 3rd day of May, 1917, be doubled, and shall continue to be charged, levied, and paid at the double rate until the 16th day of July, 1917, and as from the last-mentioned date the said additional duties instead of being charged at the double rate shall be increased by 50 per cent. and shall continue to be charged, levied, and paid at that increased rate until the 1st day of August, 1918.

(2.) The additional duties of Excise payable under Part I of The Finance (No. 2) Act, 1915," on tobacco grown in Great Britain or Ireland, shall, as from the 3rd day of May, 1917, be doubled, and shall continue to be charged, levied, and paid at the double rate until the 16th day of July, 1917, and as from the last-mentioned date the said additional duties instead of being charged at the double rate shall be increased by 50 per cent. and shall continue to be charged, levied, and paid at that increased rate until the 1st day of August, 1918.

*Vol. CX, page 14.

(3.) Sub-section (3) of section 83 of "The Finance (190910) Act, 1910, ''* and any other enactment relating to drawback on tobacco, shall have effect as if the rates set out in Part I and Part II of the First Schedule to this Act were respectively substituted for the rates set out in Part III of the Second Schedule to" The Finance (No. 2) Act, 1915," in cases where it is shown that additional duty has been paid at the double rate imposed by this section or the increased rate imposed by this section, as the case may be.

5. It is hereby declared that the repeal by section 18 of "The Finance (No. 2) Act, 1915," of section 2 of The Finance Act, 1912" (which related to the distribution of payments on account of liquor licence duties in certain cases), operates and has always operated so as to extinguish any liability to make payments in pursuance of the said section 2 after the date of the repeal, whether or not the liability existed before the date of the repeal:

Provided that nothing in this section shall affect the validity of any payments actually made between the date of the repeal and the date of the passing of this Act.

64

6. The provisions of section 42 of The Customs Consolidation Act, 1876," relating to tobacco, and section 163 of that Act, as respectively amended by section 5 of "The Finance Act, 1896," shall have effect as if the words "weighing not less than 80 pounds gross weight or such less weight as the Commissioners of Customs and Excise (subject to such conditions, if any, as they think fit to impose) may permit were therein inserted in substitution for the words of the gross weight of not less than 80 pounds."

7.—(1.) In order to give relief in respect of the restriction of business caused by "The Intoxicating Liquor (Output and Delivery) Order, 1917," the holder of an excise liquor licence, being one of the licences specified in the 2nd Schedule to this Act, shall be entitled to obtain, on the expiration of the licence, repayment in respect of the duty paid by him for the licence at the rate of one-sixteenth part of the duty for a full year for every month or part of a month during which the said order has been in force and the licence has been current, but repayment shall not in any case exceed three-fourths of the duty paid for the licence.

(2.) The provisions of this section shall have effect as from and after the 31st day of March, 1917, and as regards any excise liquor licence to which this section applies, but, subject always to the right of the holder of any such licence to a proportionate repayment or rebate in respect of the period ending on the said 31st day of March, the provisions + Vol. CV, page 3.

* Vol. CIII, page 3.

Vol. LXXXVIII, page 153.

of

of section 9 The Finance Act, 1914 (Session 2),"'* section 6 of The Finance Act, 1915," and section 17 of "The Finance (No. 2) Act, 1915," shall cease to have effect. 8.-(1.) Where the holder of any wholesale dealer's or retailer's licence taken out under Part II of "The Finance (1909-10) Act, 1910," satisfies the Commissioners of Customs. and Excise that by reason of the licensed premises having been destroyed or seriously damaged, or by reason of any prohibition or restriction imposed by or under the authority of any enactment or regulation in connection with the present war, the business for the purpose of which or in connection with which the licence was granted has been discontinued, he shall, on making application to the Commissioners within. 1 month after the discontinuance or within such longer period as the Commissioners may in any special case allow, be entitled to obtain repayment, or, so far as the duty has not been paid, remission, of such part of the duty for the year as bears to the full amount of that duty the same proportion as the period during which the business is not carried on, or the part thereof falling within the year, bears to a whole year.

(2.) In any such case as aforesaid (but as respects any case to which section 8 of 'The Dublin Reconstruction (Emergency Provisions) Act, 1916," applies without prejudice to the rights under that section), the excise licence, and any justices' licence on the authority of which the excise licence was granted, shall be deemed to be suspended as from the commencement of the period aforesaid; but at the expiration of that period any such justices' licence shall revive, and have effect as if it had been granted for the then current licensing year, and, if the revival takes place between the date of the general annual licensing meeting in any licensing year and the end of the year, as if it had been granted for that year and the next licensing year, or, in the case of a licence granted for a term, as if the term were extended by a period equal to the period of suspension, and the holder of an excise licence which has been so treated as suspended shall be entitled to take out an excise licence on payment of such an amount in respect of excise duty as would have been payable by him had he been a new beginner at the expiration of that period:

Provided that if during the period for which any licence is so treated as suspended a contingency occurs upon which a transfer of the licence might have been granted but for the suspension, a transfer may be granted either—

(a.) At the time at which, and to a person to whom, a transfer might have been granted had the licence not been suspended; or

(b.) After the expiration of the period to any person to ↑ Vol. CIX, page 6.

Vol. CVII, page 330.