HC Deb 11 May 1871 vol 206 c623
DR. LUSH

asked Mr. Chancellor of the Exchequer, If he will be so good as to state under what Clause of the "Customs and Inland Revenue Act 1869," the Corporation of Salisbury have been required to take out a Licence for Armorial Bearings?

THE CHANCELLOR OF THE EXCHEQUER

, in reply, said, that the 32 & 33 Vict., c. 14, s. 19 required of persons using armorial bearings to take out licences, and that 4 & 5 Vict., s. 30, declared that a noun singular of the masculine gender should be held to include females as well as males, and also corporations.