LICENCES.
109
the authorised standard, or if equal to it, after an assay, to place the marks of the Goldsmiths' Hall, with the additional stamp of the letter F, denoting its foreign origin. strong objection is raised to the system of placing the same marks upon foreign standard plate as upon English, for although the additional letter F is added, it can easily be obliterated and passed off as English, or even if left, few people would notice it, but look only to the lion and Queen's head the usual guarantee of British standard plate. One hardship in connection with the assay and stamping of foreign plate at Goldsmiths' Hall is, that although the duty of IS. 6d. per oz. may have been paid when imported to the Customs, unless the person sending the plate for that purpose can produce the certificate of its payment he will have to pay the duty over again, at the Hall, and in many cases, where the plate had been in the owner's possession for twenty or thirty years and could not produce proof, he would be liable to pay it a second time. Mr. (now Sir Walter) Prideaux, in his examination before the Committee on Gold and Silver Hall-Marking in 1878, gave the following replies to the chairman on the subject of sales by auctions Is a large quantity of foreign plate sold by auction at the preI have heard that a good deal has been sold. sent time? is it that you do not put a stop to this you have the power,
A
:
How
;
have you not, by Act of Parliament proceeding for the penalties.
?
No power
whatever, but by
That is very severe, is it not? 10 upon each article. Supposing there were a dozen spoons, the penalty would come to a large
sum ?
Yes.
Supposing that I have a set of foreign silver, and I send it to an auction room, and I sell it by the lot and not by the ounce, does not that get over the difficulty ? I have not had occasion maturely to consider the question, but
I
should think
not.
Supposing that the auctioneer is not liable by the existing law, do not you think that he ought to be ? Certainly and my opinion ;
is
that he
is
liable
With regard
he
is
the seller.
to licences,
we may
refer to a case
which was de-
877 in the Court of Exchequer. It was on an appeal from the decision of a metropolitan police magistrate with reference to the licence duty imposed by 30 & 31 Vict., c. 90, s. i. It was contended that the weight of pure gold in a chain that had been sold was less than two ounces, and consequently that the lower rate of duty only was sufficient; but the Inland Revenue contended that there was nothing as to pure gold in the statute, that the weight of the article sold as gold must be taken as the weight which regulates the rate of duty. The magistrate upheld the contention of the defendant in this case, and dismissed the information; but on appeal to the Court of Exchequer they took the view of the Revenue against that of the magistrate, namely, that the higher duty attached to it, and it was held that the weight of the article sold as gold is the weight which regulates the rate of duty. cided in
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