Hall marks on gold & silver plate

ALLOWANCE OF DRAWBACK 115
and may be exported by the importer
do so, the plate shall be cut, broken and defaced.
; but, if he does not desire to
THE DUTY ON GOLD AND SILVER PLATE ABOLISHED.
A.D. 1890. 53 & 54 Victoria, cap. 8. The Select Committee
of the House of Commons, in their report on the <strong>Hall</strong>-marking of
gold and silver in 1879, remarked that the imposition of a duty
bearing so great a proportion to the intrinsic value of the raw
material had a tendency to diminish the use of such metals as
articles of manufacture. Considering all the circumstances connected
with this trade, and the importance of promoting the use of
gold and silver as mediums of manufacture, the Committee strongly
recommended the abolition of this duty whenever the condition of
the revenue would permit. That time having arrived, the Govern-
ment, by the Customs and Inland Revenue Act, 1890, Part II, provided
that on and after the first day of May, 1890, the stamp duties
and duties of Customs on plate of gold and plate of silver should
cease to be payable.
ALLOWANCE OF DRAWBACK ON SILVER PLATE.
The following notice was issued by
the Inland Revenue to
silversmiths with regard to the drawback of duty :
"
Regulations as to claiming drawback of duty on silver plate
which is as to every part thereof new and unused, manufactured in
the United Kingdom, and which has never left the stock of a
licensed dealer.
"
Plate will be received by the collectors of Inland Revenue for
examination at the various Assay Offices on the 2nd, 3rd, 4th June,
1890. " The claimant must produce his current licence dated prior to
the 17th April, 1890 : also his stock-book or some other satisfactory
evidence to prove the date of purchase or manufacture of each article,
and prove to the officer's satisfaction that it has never left the
stock of a manufacturer or licensed dealer.
" Care must be taken that only those articles which have actu-
ally paid duty and bear the impression of the duty mark (the sovereign's
head) are included in the claim.
"
Foreign manufactured plate is not included in the claim."
Then follows a penalty of ;^500 for making any false statement,
etc.
A.D. 1904. 4 Edward VII, c. 6. It was enacted by this Statute
that when any plate or article imported from a foreign part is
brought to an assay office in the United Kingdom to be assayed or
stamped, the same shall be stamped in such manner as the King by
an order in Council may determine. The person bringing such plate
or article to be assayed or stamped shall state in writing whether
the same was wrought in the United Kingdom- or Ireland or imported
from abroad. If it is not known where the plate or article