THE LICENCE AND REGISTRATION DUTIES ACT
ARRANGEMENT OF SECTIONS
2 Licence in force from 1st April
3 Two returns to be made of property
4 Assignments of property on which duties have been paid
5 What required in such case
6 Licences to enure to personal representatives and assignee
7 When property belongs to inmate of family, prinicipal liable for the duties
8 Duties in respect of property acquired during the term
Itinerant Traders in Horses etc
9 Licence
10 Application for licence and fee theron
11 Renewal of licence
12 Publication of licence
13 Receipts
14 Power to arrest
15 Penalty for trading without licence
16 Offence under provision of section 13 hereof
17 Personation
18 Cancellation of licence
19 Prosecutions
20 Duty on dogs to be paid in towns annually
Power to add town or village
Power to add part or parts of parish
21 Persons to make return and take out licence
22 Payment of licences on dogs not to be less than is due for a whole year
23. Officer to keep register. etc.
24. Register may be inspected by Justice.
25. Penalty for keeping dog without licence
26. Constable may detain dog not licensed
27. Constable may detain dog found in any public place without label.
28. Office of Revenue or constable may call for licence
29. Counterfeiting label or obstructing or hindering authorized person.
30. Collector of Taxes to deliver licence in consecutive order and transcribe same in book
Duties of Police in Execution of this Act
31.Police may seize property not licensed
3 2 On sale thereof duties and expenses to be paid from proceeds
33. Owner, etc. may redeem before sale.
34.Licences. etc., not liable to stamp duty.
35. Commissioner of Inland Revenue to refund overpaid duties.
36. Commissioner of Inland Revenue to advertise letter of each parish.
37. Cornpensation to Collector of Taxes for persons to assist him.
38. Penalty on using the licence of another person
39. Forging licences, letters numbers
40. False declaration perjury.
41. Interpretation
SCHEDULES
THE LICENCE AND REGISTRATION DUTIES ACT
[16th July, 1867]
1. This Act may be cited as the Licence and Registration Duties Act.
2. Each licence under this Act shall be in force from the first day of April in each year, or from the day on which granted, until the thirty-first day of March next succeeding.
3. On the first day of April in each year, or with twenty-one days thereafter, every proprietor, lessee manager, or other person in occupation or charge of an estate, pen, plantation, or property, shall make to the Collector of Taxes of the parish in which such estate, pen, plantation, or property is situated, two true returns in the forms respectively shown in the First Schedule, both of which returns shall be declared by the person making the same to be true to the best of his knowledge and belief, one of these returns shall show the names of all tenants of houses on such estate, pen, plantation, or property occupied by every such tenant; and the other of these returns shall show all lands and houses belonging to such estate, pen, plantation, or prom sold to purchasers within the year ending on such said first day of April; and in every case where any return shall not have been made as required by this Act, the person neglecting to make such return shall be liable to a penalty not exceeding ten dollars, which penalty shall be recoverable in a summary manner in the parish in which the return should have been made
4. Any assignee of property liable to tax or duty under this Act, which shall come into his possession or occupation after the first day of April in any year, the tax or duty upon which had been previously paid, and the licence or acquittance for the same transferred by the assignor to him, and any person who shall acquire property after the period mentioned, in substitution of property of the like description, upon which the duty imposed by this Act had been paid, but which had been destroyed, or had become unserviceable, shall not be liable to pay any tax or duty upon such property; and the tax or duty so previously paid shall cover, and the licence or acquittance in respect thereof shall protect and enure to the property so acquired: In every such case the licence shall be produced to the Collector of Taxes, who shall make a memorandum thereon of the transfer or acquisition of the property transferred or acquired as aforesaid
5. The assignor of any property, for which a licence has been obtained, shall, upon transfer thereof, specify in the bill or receipt for the same, whether the licence is also transferred, and, if transferred, give in such bill or receipt the number, date, letter, and parish of the licenoe; in default of such bill or receipt, or if it shall not convey the information aforesaid, the assignee of the property shall pay the duty, and take out a fresh licence €or the same: The assignor of property, and of the benefit of the licence for the same, shall not be entitled to occupy or possess any other item of property of the like description in substitution of the transferred property, without paying the duty thereon, and obtaining a fresh licence for the same.
6. The licence obtained by any person during his life time shall, upon his death, enure to his personal representatives or their assignees, for the residue of the term thereof; and in all cases of assignment of property, on which the duty has-been paid, and the licence for the same transferred, such licence shall enure to the assignee for the residue of the term thereof
7. Whenever any property liable to tax or duty under this Act shall belong to, or be held in trust for any person who shall be an inmate or member of any family, the head, or principal member of such family shall be responsible for payment of the taxes or duties thereon, and liable to the the duties. penalties imposed by this Act in respect thereof
8. Any person who shall, at any the after the first day respect of April in any year, become possessed of any dutiable property which has not been licensed or registered, or whereon the tax or duty shall not have been paid as afore- said, shall be liable to pay the whole or a portion of the tax or duty by law imposed, according to the time which will elapse between the period when he became possessed of the property, and the next recurring period for the payment of the tax or duty thereupon, such time to be computed from the first day of the quarter, during which the possession commenced, at the rate of one-fourth of the whole annual tax for each quarter, or fractional part of each quarter of a year
Itinerant Traders in Horses, etc
10. Every itinerant trader shall take out a licence in the form prescribed in the Second Schedule, which licence shall be granted by the Collector of Taxes of any parish, upon the applicant for the same producing a certificate under the hand of the Superintendent of Police for the parish in which the applicant resides, that the applicant is a proper person to be so licensed, and a payment to the Collector of Taxes by such applicant, of the sum of four dollars. Such licence, or any renewal of the same, shall continue in force to the 31st day of March next ensuing.
11. On the expiration of any licence granted under section 10, the same may be renewed from year to year by the Collector of Taxes on payment of the sum of four dollars, on the production of the expired licence, and on the applicant satisfying such Collector that he still resides in the parish where the original licence was granted:
Provided that the Collector shall not grant any such renewal when the Superintendent of Police notifies to him in writing that the applicant is no longer a fit person to whom a licence should be granted.
12. On the grant of any licence, or renewal, the Collector of Taxes shall forthwith cause the name and address of the licensee to be published in the Gazette, and it shall be the duty of the Superintendent of Police of every parish to cause a list of the names and addresses of all itinerant traders to be conspicuously posted at every police station and court house in his parish.
13. Every itinerant trader shall give to the person with whom he effects any sale, exchange or transaction, a receipt in writing, which shall disclose the name and address of the owner of the animal, and the consideration for such sale or transaction, and shall be signed by the itinerant trader, and witnessed by another person.
14. Any constable, on view of any person offering for sale, or exchange at any place, any horse, gelding, mare, filly, mule, or ass, of which he is not the born fide owner, may call on such person to produce his licence under section 10, and if such person fails to produce his licence on being so required, he may be arrested and forthwith taken before the nearest Justice, or Clerk of the Court, who, if of opinion that there has been a breach of any of the provisions of sections 9 to 17, shall take the information of the constable and commit (or hold to bail the person charged, to take his trial at the next convenient court of summary jurisdiction within the parish where such person was arrested
15. Every itinerant trader dealing or trading as such, without having a licence under this Act, shall be guilty of without an offence and be liable upon conviction to pay a fine not exceeding ten dollars.
16. Every itinerant trader who shall fail to give a receipt in writing as provided by section 13 shall be guilty of an offence and liable on conviction, to pay a fine not exceeding four dollars
17. Any person personating a person who has been licensed as an itinerant trader under this Act, or any licensed person who shall lend or transfer his licence to another person for the purpose of trading under this Act, shall be liable on conviction to pay a fine not exceeding ten dollar
18. If any person holding a licence as an itinerant trader under this Act shall be convicted of an offence under section 16 or 17, or for any offence involving dishonesty, it shall be lawful for the court to declare the licence cancelled, and to cancel the same, and thereupon such person shall cease to be a person licensed under this Act.
19. All offences under sections 15, 16 and 17 shall be tried in a summary manner in the parish where the offence is committed, and the offender after conviction on nonpayment of any fine, shall be imprisoned, with or without hard labour, for any period not exceeding three months, or until the he shall be sooner paid
20.-(1) There shall be granted and charged, in respect of dogs kept in the parish of Kingston, and in the towns of Spanish Town, Linstead, St. Ann's Bay, Falmouth, Montego Bay, Lucea, Savanna-la-Mar, Black River, Mandeville, Chapelton, Port Maria, Annotto Bay, Port Antonio, Buff Bay, Browns Town, Morant Bay and Port Royal , the following duty to be paid annually, upon the taking out of the licence
For every dog of whatever description or denomination, the annual duty of forty cents, to be paid by the person who shall keep such dog, and for which a licence to keep the same shall be taken out.
(2) The Minister may from time to time by notice to be published in the Gazette, order and direct that any town or village not already included in subsection (11, shall be added to the towns mentioned in the said subsection, and thereupon the duty aforesaid shall be charged and be payable and the provisions of sections 20 to 29 shall apply in respect of dogs kept in such town or village added as aforesaid.
(3) On the request of a Parish Council or in the case of the parishes of Kingston and St. Andrew, the Kingston and St. Andrew Corporation, the Minister in his discretion may, by order to be published in the Gazette, notify that such parish or such part thereof, as the said Parish Council or Corporation may in their application define, is subject to all the provisions of sections 20 to 29 and thereafter such parish or part thereof as aforesaid shall be subject to the provisions of sections 20 to 29 in the same way and to the same extent as are the towns and villages mentioned in subsection (1).
21.-(1) All persons in the parish of Kingston, and other towns aforesaid, keeping dogs, are hereby required to make a return thereof, and pay the duty, and take out a licence, on the first day of April in each year, or within ten days thereafter, and where, after the time for making such return as aforesaid, any person shall be possessed of a dog he shall, within ten days after he shall be so possessed of such dog, make a like return, and pay the duty, and obtain a licence as by this Act is required
(2) Returns required under this Act in relation to dogs shall be made to, and the duties shall be paid to, and the licence shall be granted by the Collector of Taxes of the parish.
(3) The returns to be made, and the licences to be taken out as aforesaid, shall be in such form as the Commissioner of Inland Revenue shall direct and every licence to be granted shall commence on the day on which the same shall be granted, and shall terminate on the thirty-first day of March following.
22. Nothing in this Act contained shall authorize the granting of a licence for a dog upon payment of less than the duty of a whole year.
23. Every officer authorized to grant Iicences for dogs-
(a) shall keep a register of all licences granted by him specifying the name and place of abode of every person licensed, and the number of dogs which such person shall be licensed to keep
(b) shall, when issuing a licence, give to the person taking out such licence a label which shall be in such form as may from time to time be approved by the Commissioner of Inland Revenue;
(c) shall, if satisfied that the label issued with the licence, or any label substituted therefor by him has been lost or destroyed, issue a fresh label on payment therefor of the sum of ten cents
24. Any Justice or constable may, at any convenient time, inspect the register of dogs licensed for the current or proceeding year
25. If any person shall keep a dog without having in force a licence granted under this Act, or shall keep a greater number of dogs than he is licensed to keep, he shall be guilty of an offence, and shall be liable on summary conviction to a penalty of not less than one dollar, nor exceeding four dollars, and in default of payment to imprisonment for any term not exceeding one month, unless the penalty be sooner paid; and every person in whose custody, charge, or possession, or in whose house or premises my dog shall be found or seen, shall be deemed to be the person who shall keep such dog unless the contrary be proved.
26. Any constable may take possession of a dog found not to be licensed and may detain such dog until the owner thereof shall have claimed him and shall have paid all expenses incurred by reason of his detention and shall have taken out a licence required by this Act, and if the owner of such dog shall not claim him and comply with the other requirements of this section within two clear days from the time of taking possession of such dog as aforesaid, such dog may be destroyed. Nothing in this section contained shall preclude the recovery of the penalty for keeping such unlicensed dog.
27 Every dog found in any place (other than private premises in any town) without having attached to his neck a label issued under this Act, may be taken possession of and detained by any constable or by any person authorized in writing by a Superintendent of Police, until the owner of such dog shall have claimed him and shall have paid expenses incurred by reason of his detention; and if the owner of such dog shall not claim him and pay such expenses as aforesaid, within five clear days from the time of taking possession of such dog, then such dog may be destroyed
28. If any person who shall have taken out a licence for a dog shall not produce and deliver such licence to be examined and read by any officer of Revenue or constable within a reasonable time after such officer or constable shall request the production of the same, he shall be guilty of an offence and shall be liable on summary conviction to a penalty not exceeding four dollars, and in default of payment to imprisonment for a term not exceeding one month unless the penalty be sooner paid.
29. Any person
(a) counterfeiting any label issued under section 23 or
(b) obstructing or hindering any person, authorized under section 27 in the execution of the powers conferred by the said section,
shall be guilty of an offence and shall be liable on summary conviction to a penalty not exceeding ten dollars and in default of payment to imprisonment for a term not exceeding one month, unless the penalty shall be sooner paid
30. The Collector of Taxes of each parish, or district of a parish, shall fill up, in consecutive order, in the book to be for that purpose furnished to him, and in which book the licences and counterfoils thereof shall be numbered from one onwards, each licence granted by him, and also insert the particulars thereof in the counterfoil of each licence, and shall cut out and deliver to each person paying the taxes and duties under this Act the licence for the same; and he shall also transcribe the same in numerical order in a book to be kept in his office for that purpose in such form as shall be prescribed by the Commissioner of Inland Revenue, which book shall be open to public inspection; and he shall transmit to the Accountant-General, on or before the thirtieth day of September in each year, a statement of the total number of persons who shall have paid taxes or duties, with the aggregate of each head or division of items or property, and the total of such payments up to the twenty-eighth day of September, and, within five days after the termination of each month, shall transmit a similar statement for the period elapsed since the date to which the last return was made, in such form as the Commissioner of Inland Revenue shall from time to time direct, shewing the number, in consecutive order, of the licences issued by him during the then preceding month, with the names of the taxpayers, the items of property, and sums paid by each, and the gross aggregate receipts of such month (including all items of revenue received); and he shall, at the same time transmit to the Commissioner of Inland Revenue, or otherwise as by law required, the full amount of all such duties and moneys received by him
Duties of Police in Execution of this Act
31. Every item of property liable to duty, but which shall not have paid duty, or have been licensed, as directed by this Act, and whether the same is being used or not, shall be seized by any constable, and conveyed to a Justices, who may direct the same, to be kept until the case can be adjudicated by the Justices in petty sessions, who may direct the property so seized to be detained until redeemed or sold.
32. Out of the proceeds of such sales the Collector of Taxes shall be paid the amount of the taxes or duties, and the costs and charges of taking, keeping and selling the property seized, not exceeding five cents in the one dollar, and a further sum of twenty cents to the seizing officer, and the surplus, if any, shall be returned to the owner or person from whom the property was so taken.
33. The owner or person from whom the property was so taken may, at any time before the sale thereof, redeem the same, by complying with this Act, and paying the sum of twenty cents to the seizing officer, and the charges on taking and keeping the property, not exceeding ten cents per dim; and the Collector of Taxes shall thereupon grant the necessary licence as hereinbefore directed, upon production of which the property shall be restored; but any Justice may direct the seizing officer to sell immediately, by public outcry, any goods seized that may be of a perishable nature, and to apply the proceeds of such sale to the like purposes as herein directed, and notwithstanding such seizure and sale, the penalties for the breach of this Act may be sued for and enforced against the offender.
34. No receipt or licence, registration certificate, or process under this Act, shall be subject or liable to any stamp duty
35. The Commissioner of Inland Revenue may refund any amount of licence duty which may appear to him to have been overpaid.
36. The Commissioner of Inland Revenue shall determine and by public advertisement in the Gazette communicate to the Collector of Taxes, or respective Collectors of Taxes of each parish, the distinguishing letter of his parish to be affixed to licences for the then ensuing licensing period or year, and the same shall be the distinguishing letter of the parish for that period or year, and shall be inserted in each licence under this Act accordingly for such parish
37. The Commissioner of Inland Revenue may allow any reasonable sum for remunerating any person appointed by the Collector of Taxes for any parish, with his consent, for aiding him in discovering and proceeding against person in default, or in arrear for duties, and otherwise assisting in collection of the same
38. Any person allowing his licence to be used by any other person, in contravention of this Act, shall be liable to a penalty not exceeding twenty dollars nor less than four dollars; and any person using such licence as aforesaid, shall be liable to a like penalty
39. Any person who shall counterfeit or forge, or cause or procure to be counterfeited or forged, or aid in counterfeiting or forging any licence, registration letter, number, or mark, or painting, or impression whatsoever, required by this Act, or who knowingly shall utter, give or procure to be given, or make use of, or procure to be made use of, or accept, or receive any counterfeited or forged licence, registration letter, number, or mark, or painting, or impression whatsoever, required by this Act in any respect or particular, shall, for every offence on summary conviction before a Resident Magistrate be adjudged to pay the sum of twenty dollars, and to be imprisoned with hard labour for a period not exceeding six calendar months.
40. If any person shall wilfully make a false declaration in respect of any matter required by this Act, every such person, upon conviction before a Resident Magistrate, shall be liable to, and shall suffer such penalties as are imposed on persons guilty of wilful and corrupt perjury
41. In this Act, the expression- “town’’ shall mean in relation to sections 20 to 29 (a) the towns named in subsection (1) of section 20, and such other towns as may be added to the towns there mentioned under subsection (2)
(b) the parish of Kingston as defined for the purposes of this Act by the Minister, and in the absence of such definition, as defined by the Counties and Parishes Act;
“itinerant trader” means :
(i) any person not being the bono fide owner thereof who leads or goes about with any horse, gelding, mare, filly, mule or ass, from parish to parish, place to place, or house to house, offering the same for sale, barter, exchange, or other dealing, or selling, bartering, exchanging or dealing in any such animal,
(ii) any person not being a licensed auctioneer, or the bona file owner thereof, who at any place sells, barters, exchanges or deals in any such animal.
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