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Customs and Inland Revenue Act 1881
(44 & 45 Vict c.12, 3rd June 1881)

An Act to grant certain Duties of Customs and Inland Revenue, to alter other Duties, and to amend the Laws relating to Customs and Inland Revenue.
[3rd June 1881]

Note: this is a long Act dealing with a wide range of topics relating to revenue duties, but only the final two clauses relate to postal matters (albeit an important development). Under the circumstances, it seemed best to quote only these clauses!

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47. On and after the first day of June one thousand eight hundred and eighty-one any stamp duties of one penny which may legally be denoted by adhesive stamps not appropriated by any word or words on the face of them to any particular description of instrument, may be denoted by adhesive penny postage stamps; and on and after that day postage duties may be paid by the use of penny adhesive stamps not appropriated by any word or words on the face of them to postage duty, or to any particular description of instrument.

48. The enactments described in the schedule to this Act are hereby repealed, to the extent in the said schedule mentioned: Provided that this repeal shall not affect the past operation of any enactment hereby repealed, or the liability for, or recovery of, any duties heretofore charged, or interfere with the institution or prosecution of any proceeding in respect of any offence committed, or any penalty or forfeiture incurred against or under any enactment hereby repealed.

The SCHEDULE.

Session and Chapter. Title of Act. Extent of Repeal.
3 & 4 Vict. c. 96. An Act for the Regulation of the Duties of Postage. Sections twenty.
23 & 24 Vict. c. 129. An Act to grant Excise Duties on British Spirits and on Spirits imported from the Channel Islands. Sections two and three.
30 & 31 Vict. c. 23. An Act to grant and alter certain Duties of Customs and Inland Revenue, and for other purposes relating thereto. Sections five and six, and Schedule E.
32 & 33 Vict. c. 103. An Act to amend the Law relating to the warehousing of Wines and Spirits in Customs and Excise Warehouses, and for other purposes relating to Customs and Inland Revenue. Sections three, four, five, nine, ten, and eleven.
39 & 40 Vict. c. 35. An Act for Consolidating the Duties of Customs. The Schedule in part, namely, from 'Beer and ale, viz.,' to 'exportation of Beer,' and from 'Spirits or Strong Waters' to 'duty as such,' and so far as it relates to the duty on essence of spruce.
39 & 40 Vict. c. 36. An Act to Consolidate the Customs Laws. Sections forty-eight, one hundred and ten, one hundred and forty-three, one hundred and eighty-four, and one hundred and eighty-seven