1   Short title

   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 principal 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 thereon

   11   Renewal of licence

   12   Publication of licence

   13   Receipts

   14   Power to arrest

   15   Penalty for trading without licence

   16   Offence under provisions 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 of 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   Officer of Revenue or constable may call for licence

   29   Courterfeiting label or obstructing or hindering authorised person


Duties of Collectors of Taxes

   30   Collector of Taxes to deliver licence in consecutive order, and to transcribe same in book


Duties of Police in Execution of this Act

   31   Police may seize property not licensed

   32   On sale thereof duties and expenses to be paid from proceeds

   33   Owner, etc, may redeem before sale


General Provisions

   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   Compensation to Collector of Taxes for persons to assist him



   38   Penalty on using the licence of another person

   39   Forging licences, letters, numbers, etc

   40   False declaration perjury



   41   Interpretation




[Date of Commencement: 16th July, 1867]

Cap 220.

Law 18 of 1956.

Act 12 of 1985.

1   Short title

   This Act may be cited as the Licence and Registration Duties Act

2   Licence in force from 1st April

   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   Two returns to be made of property

   On the first day of April in each year, or within 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 property 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   Assignments of property on which duties have paid

   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   What required in such case

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