authority to inspect all books and documents belonging to or under the control of the person, firm, or company, and to require any person able to give information with respect to the business or trade of that person, firm, or company to give that information. For the purposes of this subsection, any person authorized in that behalf by the Board of Trade may inspect the register of members of a company at any time, and any shares in a company for which share warrants to bearer have been issued shall not be reckoned as part of the issued share capital of the company. (3.) If any person having the custody of any book or document which a person is authorized to inspect under this section refuses or wilfully neglects to produce it for inspection, or if any person who is able to give any information which may be required to be given under this section refuses or wilfully neglects when required to give that information, that person shall, on conviction under the Summary Jurisdiction Acts, be liable to imprisonment, with or without hard labour, for a term not exceeding six months, or to a fine not exceeding 501., or to both such imprisonment and fine. 3. Where it appears to the Board of Trade in reference to any firm or company (a.) That an offence under this Act has been or is likely to be committed in connection with the trade or business thereof; or (b.) That the control or management thereof has been or is likely to be so affected by the state of war as to prejudice the effective continuance of its trade or business, and that it is in the public interest that the trade or business should continue to be carried on; the Board of Trade may apply to the High Court for the appointment of a controller of the firm or company, and the High Court shall have power to appoint such a controller, for such time and subject to such conditions and with such powers as the Court thinks fit, and the powers so conferred shall be either those of a receiver and manager, or those powers subject to such modifications, restrictions, or extensions as the Court thinks fit (including, if the Court considers it necessary or expedient for enabling the controller to borrow money, power, after a special application to the Court for that purpose, to create charges on the property of the firm or company in priority to existing charges). The Court shall have power to direct how and by whom the costs of any proceedings under this section, and the remuneration, charges, and expenses of the controller, shall be borne, and shall have power, if it thinks fit, to charge such costs, charges, and expenses on the property of the firm or company in such order of priority, in relation to any existing charges thereon, as it thinks fit. 4.-(1.) This Act may be cited as "The Trading with the Enemy Act, 1914." (2.) In this Act the expression "Attorney-General" means the Attorney or Solicitor-General for England; and as respects Scotland, means the Lord Advocate; and as respects Ireland, means the Attorney or Solicitor-General for Ireland. (3.) In the application of this Act to Scotland, the Secretary for Scotland shall be substituted for a Secretary of State, and the Court of Session shall be substituted for the High Court; the Court exercising summary jurisdiction shall be the Sheriff Court; references to a Justice of the Peace shall include references to the Sheriff and to a Burgh Magistrate; and references to a receiver and manager shall be construed as references to a judicial factor. (4.) In the application of this Act to Ireland, the LordLieutenant shall be substituted for a Secretary of State. (5.) Anything authorized under this Act to be done by the Board of Trade may be done by the President or a Secretary or Assistant Secretary of the Board, or any person authorized in that behalf by the President of the Board. ACT of the British Parliament to make such Provisions as are necessary to enable the Anglo-Portuguese Commercial Treaty to come into Force. [5 Geo. V, c. 1.] [November 27, 1914.] WHEREAS His Majesty the King and the President of the Portuguese Republic have concluded the Treaty of Commerce and Navigation set out in the schedule to this Act, and by the Final Protocol appended thereto, it is provided that the Treaty shall not come into force until the sanction of Parliament to Article 6 thereof has been obtained: 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. The description "port" or "madeira" applied to any wine or other liquor, other than wine the produce of Portugal and the island of Madeira respectively, shall be deemed to be a false trade description within the meaning of "The Merchandise Marks Acts, 1887,"* and that Act shall have effect accordingly: Provided that it shall be a good defence to any proceedings under that Act in respect of such a description as aforesaid if it is proved (a.) That the wine or other liquor to which the description * Vol. LXXVIII, page 814. is applied is intended solely for exportation from the United Kingdom; or (b.) In the case of any wine or other liquor sold or exposed for or kept in possession for sale within twelve months after the passing of this Act, that the description applied thereto was lawfully so applied before the passing of this Act. 2. This Act may be cited as "The Anglo-Portuguese Commercial Treaty Act, 1914." SCHEDULE. Text of Treaty of Commerce and Navigation between Great Britain and Portugal. [For text, see page 369.]. ACT of the British Parliament to amend Section 1 of “ The Exportation of Arms Act, 1900.” [5 Geo. V, c. 2.1 [November 27, 1914.] 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: 1. Section 1 of "The Exportation of Arms Act, 1900" (which enables the exportation of certain articles to any country or place named in the proclamation to be prohibited), shall have effect whilst a state of war in which His Majesty is engaged exists as if, in addition to the articles therein mentioned, there were included all other articles of every description. 2. Any proclamation made under the said section may, whether the proclamation was made before or after the passing of this Act, be varied or added to whilst a state of war exists by an order made by the Lords of the Council on the recommendation of the Board of Trade. 3. This Act may be cited as "The Customs (Exportation Restriction) Act, 1914." * Vol. XCII, page 1284. ACT of the British Parliament to Grant certain Additional Duties of Customs and Inland Revenue, including Eccise, 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. [5 Geo. V, c. 7.] MOST GRACIOUS SOVEREIGN, [November 27, 1914.] 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. In lieu of the duty of customs payable on tea imported into Great Britain and Ireland, there shall, as from the 18th day of November, 1914, until the 1st day of July, 1915, be charged, levied, and paid the following duty (that is to say): 2.-(1.) In addition to the duties of customs payable on beer of the descriptions called mum, spruce, or black beer, imported into Great Britain or Ireland, there shall, as from the 18th day of November, 1914, be charged, levied, and paid the following duties (that is to say):— For every 36 gallons of beer where the worts thereof are, £ s. d. 3 9 0 4 0 10 (2.) This section shall extend to Berlin white beer and other preparations, whether fermented or not fermented, of a character similar to mum, spruce, or black beer. 3. In addition to the duties of customs payable on every description of beer (other than is specified in the last preceding section) imported into Great Britain or Ireland, there shall, as from the 18th day of November, 1914, be charged, levied, and paid the following duty (that is to say):— £ s. d. 0 17 3 For every 36 gallons where the worts thereof were before fermentation of a specific gravity of 1,055 degrees [1914. cvII.] E and there shall be allowed and paid in respect of all such beer a similar addition to the drawback granted on exportation, shipment for use as stores, or removal to the Isle of Man, by section 4 of "The Customs and Inland Revenue Act, 1881"; And so as to both duty and drawback in proportion for any difference in gravity. 4. In addition to the duty of excise payable in respect of beer brewed in the United Kingdom, there shall, as from the 18th day of November, 1914, be charged, levied, and paid For every 36 gallons of worts of a specific gravity of £ s. d. 0 17 3 and in addition to the drawback of excise otherwise payable in respect of beer exported from the United Kingdom as merchandise or shipped for use as ship's stores, there shall be allowed and paid in respect of beer brewed in the United Kingdom on or after the 18th day of November, 1914— £ s. d. 0 17 3 For every 36 gallons of beer of an original gravity of 1,055 degrees, the drawback of and so as to both duty and drawback in proportion for any difference in quantity or gravity. 5. The following rebates of the additional customs and excise duty on beer of 17s. 3d. under this Act shall temporarily be allowed, namely : Period. Reduced Rebate. Rate. Ꭶ. Up to the 31st day of March, 1916 2 0 20 d. s. d. 15 3 After the 31st day of March, 1916, and up to the 31st day of March, 1917 and the additional duty of customs payable in respect of beer of the descriptions called mum, spruce, or black beer, and drawback, shall be proportionately diminished. 6. Subject to such regulations and security as the Commissioners of Customs and Excise may prescribe, a brewer for sale may without payment of duty deposit beer brewed in the United Kingdom in a warehouse approved by the Commissioners for the purpose, and may remove the beer from that warehouse for exportation or for use as ship's stores, and where any beer brewed in the United Kingdom on which duty has been paid is deposited in such a warehouse for the purpose of being exported or shipped as stores, drawback shall be allowed and paid as if the deposit in the warehouse were the exportation or shipment of the beer. |