134

21  &  22  Vict.  Cap.  90,  s.  36.

either  of  the  Schedules  (D.)  or(E.)  of  this  Act,  or  to  have
any  assessment  which  may  be  made  upon  him  under  either
of  the  said  schedules  reduced  or  abated  by  the  deduction
of  the  amount  of  the  said  annual  premium  from  the
amount  of  the  profits  or  gains  on  which  such  assessment
has  been  made;  or  if  such  person  shall  be  assessed  to
duties  under  any  of  the  schedules  contained  in  this  Act,
and  shall  have  paid  such  assessment,  or  shall  have  paid
or  been  charged  with  any  of  the  said  duties  by  deduction
or  otherwise,  such  person,  on  claim  made  to  the  commissioners ­
  for  special  purposes,  and  on  production  to  them  of
the  receipt  of  such  annual  payment,  and  on  proof  of  the
facts  to  the  satisfaction  of  the  said  commissioners,  shall  be
entitled  to  have  repaid  to  him  such  proportion  of  the  said
duties  paid  by  such  person  as  the  amount  of  the  said  annual
premium  bears  to  the  whole  amount  of  his  profits  and
.gains  on  which  lie  shall  be  chargeable  under  all  or  any  of
the  schedules  of  this  Act:  Provided  always,  that  no  such
abatement,  allowance,  or  repayment  as  aforesaid,  shall  be
made  in  respect  of  any  such  annual  premium  beyond  onesixth
  part  of  the  whole  amount  of  the  profits  and  gains  of
such  person  so  chargeable  as  aforesaid,  nor  shall  any  such
deduction  or  abatement  entitle  any  such  person  to  claim
total  exemption  or  any  relief  from  duty  on  the  ground  of
his  profits  and  gains  being  thereby  reduced  below  one  hundred ­
  or  one  hundred  and  fifty  pounds,  as  the  case  may  be.

21  &  22  VICT.  Cap.  90.
An  Act  to  regulate  the  Qualifications  of  Practitioners  in
Medicine  and  Surgery.
[2nd  August,  1858.]
36.  Unregistered  persons  not  to  hold  certain  appointments.—After ­
  the  first  day  of  January,  one  thousand  eight
hundred  and  fifty-nine,  no  person  shall  hold  any  apppointrnent
  as  a  physician,  surgeon,  or  other  medical  officer,
either  in  the  military  or  naval  service,  or  in  emigrant  or