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SCHEDULE, PART VI. |
DUTY. |
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ON all GOLD and SILVER PLATE made or wrought in the United Kingdom, and which shall or ought to be touched, assayed and marked; (that is to say) |
£. |
s. |
d. |
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GOLD:-For and upon all such Gold Plate as aforesaid, for every ounce thereof, and so in proportion for any greater or less quantity than an ounce |
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17 |
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SILVER:-For and upon all such Silver Plate as aforesaid, for every ounce thereof, and so in proportion for any greater or less quantity than an ounce |
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1 |
6 |
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ON all GOLD and SILVER PLATE made or wrought in the United Kingdom, which shall be imported into the said Kingdom at any time after the same shall have been exported therefrom, and upon the exportation of which the Drawback hereafter specified shall have been made; (that is to say) |
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GOLD:-For and upon all such Gold Plate as aforesaid, for every ounce thereof, and so in proportion for any greater or less quantity than an ounce |
- |
14 |
2 |
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SILVER:-For and upon all such Silver Plate as aforesaid, for every ounce thereof, and so in proportion for any greater or less quantity than an ounce |
- |
1 |
3 |
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EXEMPTIONS from the said DUTIES. |
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WATCH CASES, and all Wares and Manufactures of Gold and Silver, so richly engraved, carved or chased, as not to be capable of having an assay taken thereof, or a mark struck thereon, without damaging or defacing the same, or which, by reason of the smallness or thinness thereof, are not capable of having an assay taken thereof, or of receiving such mark. |
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DUTIES ON LICENSES: |
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LICENSE to be taken out yearly by every person (not being a refiner of Gold or Silver, or an auctioneer, or a pawnbroker) who shall trade or deal in, or sell, or expose or keep for sale, any Gold or Silver Plate, or any goods or wares, containing or having thereon or attached thereto any quantity of Gold exceeding two penny weights, and under two ounces in weight, or any quantity of Silver exceeding five penny weights and under thirty ounces in weight, in any one separate and distinct ware or piece of goods, for every such License |
2 |
6 |
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LICENSE to be taken out yearly by every person who shall trade or deal in, or sell, or expose or keep for sale, any Gold or Silver Plate, or any goods or wares, containing or having thereon, or attached thereto, any quantity of Gold, of the weight of two ounces or upwards, or any quantity of Silver of the weight of thirty ounces or upwards, in any one separate and distinct ware or piece of goods, and by every refiner of Gold or Silver, and by every auctioneer or pawnbroker, who shall trade or deal in, or sell, or expose or keep for sale, any Gold or Silver Plate, or any goods or wares, containing or having thereon, or attached thereto, any quantity of Gold of the weight of two penny weights or upwards, or any quantity of Silver of the weight of five penny weights or upwards, in any one separate and distinct ware or piece of goods, and by every person who shall take in or deliver out pawns of any such Plate, Goods or Wares as last mentioned, for every such License |
5 |
15 |
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ALLOWANCES in respect of the several foregoing Duties. |
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To the maker or worker of all Gold and Silver Plate brought to any Assay Office to be assayed and marked in an unfinished state, so that a diminution in the weight thereof must necessarily be made before the same shall be finished, one-sixth part of the Duty payable in respect thereof. |
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To the Clerk, Accountant or Warden, or other person receiving the Duty granted on Gold or Silver Plate brought to be assayed and marked at any Assay Office in the United Kingdom, such Clerk, Accountant, Warden or person paying the same, and making out and delivering the accounts thereof required, the sum of seventeen shillings and sixpence for every hundred pounds so received, and duly and regularly paid and accounted, and so in proportion for any greater or less sum. |
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DRAWBACKS. |
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For and in respect of Gold and Silver Plate made and wrought in the United Kingdom upon which the Duties of 17s. and 1s. 6d. respectively shall have been duly paid, and which shall be exported to any foreign parts; (that is to say) |
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GOLD PLATE, for every ounce weight thereof |
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14 |
2 |
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SILVER PLATE, for every ounce weight thereof |
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1 |
3 |
