XXII. Application of penalties.-All penalties under this Act, for the application of which no special provision is made, shall be recovered in the name and for the use of her Majesty, in the manner provided by the said recited Act for regulating railways. 1842. DUTIES ON PASSENGERS.1-5 & 6 VICT. CAP. 79. 1 Cited as "The Railway Passenger Duty Act, 1842" (Short Titles Act, 1896). AN ACT TO REPEAL THE DUTIES PAYABLE ON STAGE CARRIAGES AND ON DUTIES.-[5th August 1842.] Preamble and sec. 1 repealed by Stat. Law Rev. Act (No. 2), 1874, 37 & 38 Vict. c. 96. II. New duties to be levied, as set forth in the Schedule.— .1 There shall be raised, levied, collected, and paid, unto and for the use of her Majesty, in and throughout Great Britain, for and in respect of the passengers conveyed upon any railway,2 the several duties or sums of money set down in figures against the same respectively, or otherwise specified and set forth in the same Schedule; and the said Schedule shall be deemed and taken to be a part of this Act.3 1 The words "and be it enacted that" are omitted wherever they occur by 51 & 52 Vict. c. 57. 2 Att.-Gen. v. L. and N. W.R. (1880), 5 Ex. D. 247, 6 Q.B.D. 216. 3 Unnecessary words omitted by 53 & 54 Vict. c. 51. IV. Accounts to be kept of money received for the conveyance of passengers on railways.-The proprietor or company of proprietors of every railway in Great Britain, and every other person who shall carry or convey, or cause to be carried or conveyed, any passenger for hire in or upon any railway in Great Britain, shall, from time to time and at all times, keep and enter or cause to be entered in a book or books to be kept for that purpose, in such manner and form as the commissioners of stamps and taxes shall direct or approve, a just and true account of all and every sum and sums of money which shall be received or charged daily by or for such proprietor or company or other person for the hire, fare, or conveyance of all such passengers as aforesaid, whether the same shall be received for the conveyance of passengers on the railway of such proprietor or company or other person only, or on such last-mentioned railway and any other railway, or on any such other railway only, and for or in respect of all which sums of money the duties charged by this Act shall, in manner hereinafter directed, be paid by the said proprietor or company or other person so receiving or charging the same1 as aforesaid, without any deduction or abatement thereout on any account or pretence whatever; 1 G.W.R. v. Att.-Gen. (1866), 1 L.R. H.L. 1. Accounts to be kept of money paid by the persons carrying such passengers to 1842. 5 & 6 VICT. Cap. 79. the proprietors of railways, on account of fares received or for the use of the railway. And the proprietor or company of proprietors of any railway so receiving or charging any such sums of money as aforesaid shall also in like manner keep and enter or cause to be entered an account of all sums of money paid or accounted for, or to be paid or accounted for, by such proprietor or company to the proprietor or company of proprietors of any other railway (specifying the same) upon which any of such passengers shall be carried or conveyed, as his or their share or proportion of any of such sums of money so received or charged as aforesaid, or as or for or in the nature of toll or otherwise for the use of such last-mentioned railway, in the conveyance of such passengers; and the proprietor or company of proprietors of every such lastmentioned railway shall in like manner keep and enter or cause to be entered an account of all sums of money so paid or accounted for to him or them as last aforesaid, and for or in respect of which the duties shall or ought to have been paid as aforesaid by such first-mentioned proprietor or company;1 and to and with every such account there shall be annexed and delivered an affidavit (to be taken before any one of her Majesty's justices of the peace) of such proprietor or other person as aforesaid, or of the secretary, chief clerk, or accountant of such proprietor or company or other person, stating that the deponent is well acquainted with the books and accounts of the said proprietor, company, or other person, and that he has examined and checked the same, and also the account to which such affidavit is annexed, and that to the best of his knowledge, information, and belief such last-mentioned account doth contain and is a true and faithful account of all and every sum and sums of money received or charged by or for such proprietor or company or other person aforesaid for the hire, fare, or conveyance of passengers on any railway during the period comprised in such account, and of all other matters and things required by this Act to be contained in such account; and such proprietor or company or other person shall, at the time of delivering every such account, pay or cause to be paid to the receiver-general of stamps and taxes, or to the officer authorised by the said commissioners to receive the same, for the use of her Majesty, the duties chargeable under this Act for or in respect of all and every the sum and sums of money so received or charged as aforesaid, and contained or which ought to be contained in such account.2 1 Intervening words repealed by 37 & 38 Vict. c. 96. 2 This section is amended by The Cheap Trains Act, 1883, 46 & 47 Vict. c. 34, sec. 7. V. Proprietors of railways to deduct the duty on the sums to be paid over to other proprietors.-Provided always that it shall be lawful (where there shall be no express contract or agreement between the parties to the contrary) for any such proprietor or company to deduct from and retain out of the moneys to be paid over to any such other proprietor or company as aforesaid, the amount of the duties by this Act chargeable thereon, and which such proprietor or company receiving such moneys shall have paid or be liable to pay. VI. Books containing any such accounts to be open to inspection of officers of stamps. All and every the book and books of every such proprietor or company or other person, in which any account relating to such passengers, or to the money received or charged for the hire, fare, or conveyance of the same, or to any money received from or paid or accounted for to any other proprietor or company for such hire, fare, or conveyance as aforesaid, or a proportion thereof, or as or for such toll as aforesaid, shall be entered or kept, shall be open for the inspection and examination at all season able times of any officer or officers of stamp duties authorised by the commissioners of stamps and taxes in that behalf; and every such officer shall be at liberty to take copies of or extracts from any such book or account as aforesaid; Penalty for refusing to permit inspection.-And if any such proprietor or other person, or the secretary or accountant, or any clerk or officer of any such proprietor or company or person, having or keeping the custody or possession of any such book, or having power to produce the same, shall, upon demand made by any such officer, and upon producing and showing his authority, refuse to permit such officer of stamp duties to inspect and examine such book, or to take copies thereof or extracts therefrom, or of or from any account entered or contained therein, or shall refuse to produce such book to such officer of stamp duties for his inspection and examination, every such person so offending shall for every such offence forfeit the sum of fifty pounds. VII. Railway proprietors to give bond for securing the duties.-The proprietor or company of proprietors of every such railway, and every other person, before any passengers shall be conveyed or caused to be conveyed by him or them on any railway as aforesaid, shall give security, by bond, to her Majesty, with a condition that such proprietor or company, or other person as aforesaid, shall from time to time enter and keep, and cause to be kept and rendered, in the manner directed by this Act, the accounts by this Act required to be kept and rendered by such proprietor and company and persons respectively, containing and setting forth justly, truly, and faithfully all the several matters and things by this Act required to be contained and set forth therein; and that such proprietor or company or person, and his or their secretary, accountant, and clerk, and every other person under or subject to his or their order, direction, or control, having the custody or possession of any books or book of such proprietor or company or other person as aforesaid, in which any account relating to any passengers conveyed upon any railway, or the money received, charged, accounted for, or paid for the hire, fare, or conveyance of the same, shall be contained or entered, shall from time to time, upon every reasonable request of any officer of stamp duties authorised as aforesaid, produce and show to such officer, and permit him to inspect and examine the same, and to take copies thereof or extracts therefrom, and of and from any account entered or contained therein; and that such proprietor or company or other person aforesaid shall and will well and truly pay or cause to be paid, for the use of her Majesty, at the times and in manner directed by this Act, all and every the duties which shall from time to time become chargeable under this Act, and payable by him or them upon or for or in respect of the passengers, or the hire, or fare, or conveyance of the passengers, which shall be so conveyed as aforesaid along any railway; and that such proprietor or company, or other person aforesaid, shall well and truly do and perform, and cause to be done and performed, all such acts, matters, and things as by this Act are required or directed to be done or performed by or on the part or behalf of such proprietors or company or other person; and every such bond shall be taken with sufficient sureties to the satisfaction of the commissioners of stamps and taxes, and in such sum as the said commissioners may judge to be reasonable and proper; and every such security shall be renewed from time to time, whenever and so often as such bond shall be forfeited, or as the parties to the same or any of them shall die, or become bankrupt . . ., or reside in parts beyond the seas, and also whenever and so often as the said commissioners shall in their discretion 1 1842. 5 & 6 VICT. Cap. 79. require the same to be renewed; and if any proprietor or company of 1 The words "or insolvent" are omitted by 37 & 38 Vict. c. 96. SCHEDULE, containing the duties by this Act granted in respect of passengers conveyed for hire by carriages travelling upon railways; (that is to say), for and in respect of all passengers conveyed for hire upon or along any railway, a duty at and after the rate of £5 for £100 upon all sums received or charged for the hire, fare, or conveyance of all such passengers. 7 & 8 VICT. Cap. 85. REGULATION OF RAILWAYS ACT, 1844.1-7 & 8 VICT. CAP. 85. AN ACT TO ATTACH CERTAIN CONDITIONS TO THE CONSTRUCTION OF FUTURE Preamble.1 1 Omitted by Stat. Law Rev. Act, 1891, 54 & 55 Vict. c. 67, which also omits unnecessary words. I. If, after 21 years from the passing of the Act for the construction of any future railway, the profits shall exceed £10 per cent, the Treasury may revise the scale of tolls, and fix a new scale.-If at any time after the end of twenty-one years from and after the first day of January next after the passing of any Act of the present or of any future session of Parliament for the construction of any new line of passenger railway, whether such new line be a trunk, branch, or junction line, and whether such new line be constructed by a new company incorporated for the purpose or by any existing company, the clear annual profits divisible upon the subscribed and paid-up capital stock of the said railway, upon the average of the three then last preceding years, shall equal or exceed the rate of ten pounds for every hundred pounds of such paid-up capital stock, it shall be lawful for the lords commissioners of her Majesty's Treasury, subject to the provisions hereinafter contained, upon giving to the said company three calendar months' notice in writing of their intention so to do, to revise the scale of tolls, fares, and charges limited by the Act or Acts relating to the said railway, and to fix such new scale of tolls, fares, and charges, applicable to such different classes and kinds of passengers, goods, and other traffic on such railway, as in the judgment of the said lords commissioners, assuming the same quantities and kinds of traffic to continue, shall be likely to reduce the said divisible profits to the said rate of ten pounds in the hundred : Proviso. Provided always, that no such revised scale shall take effect, unless accompanied by a guarantee to subsist as long as any such revised scale of tolls, fares, and charges shall be in force, that the said divisible profits, in case of any deficiency therein, shall be annually made good to the said rate of ten pounds for every hundred pounds of such capital stock: provided also, that such revised scale shall not be again revised or such guarantee withdrawn, otherwise than with the consent of the company, for the further period of twenty-one years. II. Option of purchase of future railways.-Whatever may be the rate of divisible profits on any such railway it shall be lawful for the said lords commissioners, if they shall think fit, subject to the provisions hereinafter contained, at any time after the expiration of the said term of twenty-one years, to purchase any such railway, with all its hereditaments, stock, and appurtenances, in the name and on behalf of her Majesty, upon giving to the said company three calendar months' notice in writing of their intention, and upon payment of a sum equal to twenty-five years' purchase of the said annual divisible profits, estimated on the average of the three then next preceding years: Proviso.-Provided that if the average rate of profits for the said three years shall be less than the rate of ten pounds in the hundred, it shall be lawful for the company, if they shall be of opinion that the said rate of twentyfive years' purchase of the said average profits is an inadequate rate of purchase of such railway, reference being had to the prospects thereof, to require that it shall be left to arbitration, in case of difference, to determine what (if any) additional amount of purchase money shall be paid to the said company: provided also, that such option of purchase shall not be exercised, except with the consent of the company, while any such revised scale of tolls, fares, and charges shall be in force. III. Existing railways not to be subjected to the options.-Provided always, that the option of revision or purchase shall not be applied to any railway made or authorised to be made by any Act previous to the present session; and that no branch or extension of less than five miles in length of any such line of railway shall be taken to be a new railway within the provisions of this Act; and that the said option of purchase shall not be exercised as regards any 1844. |