Conteinporari/ Agricultural Law. 91 



Section 9 enables sanitary authorities to establish and main- 

 tain milk depots for the sale at not less than cost price of milk 

 specially prepared for consumption by infants under two years 

 of age. Under Section 10, local authorities may be compelled 

 by the Local Government Board to fulfil their duties under the 

 Act or under any Milk and Dairies Order. 



Section 15 prescribes penalties for offences against the Act. 



Section 16 includes several important definitions. It defines 

 " dairy " as including any farm, cowshed, milk store, milk 

 shop, or other place from which milk is supplied on or for sale, 

 or in which milk is kept or used for purposes of sale or manu- 

 facture into butter, cheese, dried milk or condensed milk for 

 sale. " Milk " is defined as including cream, skimmed milk, 

 and separated milk, and "dairyman" as including any occupier 

 of a dairy, any cowkeeper, or any purveyor of milk. The 

 expression " sanitary authority " as respects London means the 

 sanitary authority for the purposes of the Public Health 

 (London) Act, 1891, and elsewhere the council of a borough or 

 of an urban or rural district. The expression "local authority" 

 includes sanitary authorities and county councils, but any Milk 

 and Dairies Order may prescribe by what local authority or 

 authorities its several provisions are to be enforced or executed. 



By Section 18 the Act is to come into force on January 1, 

 1915, or such later date, not being later than October 1, 1915, 

 as the Local Government Board may appoint. The Board have 

 recently issued an Order under this Section appointing October 

 1, 1915. as the date on which the Act shall come into operation. 



The Finance Act. 1914 (4 and 5 Geo. 5 c. 10), in Section 8 

 contains a provision which is intended to operate in favour of 

 landlords of agricultural property by removing the limit on the 

 amount of relief which can be obtained under Section 69 of 

 the Finance (1909-10) Act, 1910, where it is shown that the 

 amount expended in maintenance, repairs, insurance and man- 

 agement according to the average of the preceding five years 

 has exceeded in the case of land one-eighth part of the annual 

 value of the land as adopted for the purpose of income tax 

 under Schedule A, and in the case of houses one-sixth part of 

 that value. Under Section 69, the amount of repayment of 

 duty under the above mentioned circumstances was not 

 allowed to exceed in the case of land one-eighth part and in 

 the case of houses one-twelfth part of the duty on an amount 

 equal to the annual value. This limit is therefore removed by 

 the Act of 1914, so that there is now no limit on the amount 

 of repayment which may be claimed when it is shown that 

 the average cost of maintenance, repairs, insurance and manage- 

 ment has exceeded in the case of land the statutory allowance 

 of one-eighth and in tlie case of houses of one-sixth. Fui-ther, 



