Inland Revenue Licences.—A pawnbroker must take out every.year from the Commissioners of Inland Revenue an excise licence for carrymg on his business, on which licence he is required to pay an excise duty of .£1, 10s.
Every licence is dated on the day on which it is issued, and determines on the 31st day of July.
A separate licence nmst be taken out and paid for by a pawnbroker for each pawnbroker's shop kept by him.
If a person acts as a pawnbroker without having in force a proper licence he will be liable for every such offence to an excise penalty not exceeding e50.
All the provisions contained in any Act relating to excile licences, duties or penalties, as far as the same are applicable, have full effect with respect to the pawnbroker's licence and duty and penalty.
If a pawnbroker is convicted on indictment of any fraud in his business, or of receiving stolen goods knowing them to be stolen, the Court before which he is convicted may, if it thinks fit, direct that his licence shall cease to have effect, and the same will then cease accordingly. The licence is never granted to any one except on the production and in pursuance of the authority of a certificate granted under the Act ; but it is not necessary for any person who was a licensed pawnbroker in 1872, or for his executors, administrators, assigns, or successors, to obtain such a certificate. This exemption is personal to the pawnbroker and his legal representatives, and is not confined to his business (Reg. v. Inland Revenue: Ohlson's ease). He and his successors may therefore open new premises at any time with a licence without procuring a certificate.
The certificates are granted (as regards England) in the metropolitan police district by a magistrate sitting in any police court in the metropolis having jurisdiction in the district where the application is made; in any place ithin the jurisdiction of a stipendiary magistrate by that magistrate ; and in other places by the justices of the petty sessional divi.don assembled at petty rkssions specially convened for the purpose. A certificate remains in force for one year from its dale. A person intending to apply for the first time for a certificate under the Act must proceed as follows;—(1) Twenty-one days at least befitre the application he should give notice by registered ietter sent by post of his intention to one of the overseers of the poor of the parish or place in \Odell he intends to carry on busine04, and to the superintendent of police of the district, and should in the notice set forth his name and address; (2) within tt,enty-eight days before the application he should CaUhe a like notice to be affixed and maintained beb,een 10 A.M. and 5 P.M.
of two consecutive Sundays, on the principal door or one of the doors of the church or chapel of the parish or place, or if there is none, then on some other public and conspicuous place in the parish or place.
.An application for a certificate cannot be refused except on the following grounds, or one of them :—(1) That the applicant has failed to produce satisfactory evidence of good character ; (2) that the shop in a hich he intends to carry on the business of a pawnbroker, or any adjacent house or place owned or occupied by him. is frequented by thieves or persons of bad character; (3) that he has not conformed to the foregoing pro cedures. Any one who forges a certificate, or tenders a certificate knowing it to be forged, will be liable on conviction thereof in a Court of summary jurisdiction to it penalty not exceeding .L120, or, in the discretion of the Court, to imprisonment for any term not exceeding six months, with or without hard labour. A' licence granted in pursuance of a forged certificate is void; and if any person makes use of a forged certificate, knowing it to be forged, he will be disqualified from obtaining at any time thereafter a pawnbroker's licence.
Penalties and legyd 7»-ocredings.—A pawitbroke.r or other person who is guilty of an offence against the Act, in respect whereof a specific forfeiture or penalty is not prescribed, is liable on conviction to a penalty not exceeding .€10. Penalties recovered under the Act, and not directed to be otherwise applied, may be applied under direction of the Court in which they are recovered as follows :—(1) Where the complainant is the party aggrieved, one moiety of the penalty may be paid to him ; (2) Where the complainant is not the party aggrieved, there shall be paid to him no part, or such part only of the penalty as the Court thinks fit. Where an information or complaint of any offence against the Act (not being an offence relating to licences) is laid or made and not further prosecuted, or if it is further prosecuted but it appears to the Court that there was no sufficient ground for the making of the charge, the Court has power to award amends, not exceeding the sum of £5, to be paid by the informer or complainant to the party informed or complained against for his loss of time and expenses in the matter ; and every sum so awarded is recoverable as penalties are recoverable.