|
|
How licences are to be granted and duties paid.
|
6. Every excise licence which is authorized or required to be taken out by this Act shall be granted, and the duty thereupon imposed shall be paid, in and throughout the United Kingdom, in manner and form following; that is to say, if any such licence shall be taken out within the limits of the head or chief office of excise in London, then such licence shall be granted under the hands and seals of two or more of his Majesty's commissioners of excise, or of such person or persons as such commissioners shall from time to time employ for that purpose, and the duty thereupon imposed as aforesaid shall be paid at such head or chief office at the time of granting the licence; or if such licence shall be taken out within the limits of the cities of Edinburgh or of Dublin respectively, such licence shall be granted under the hands and seals of his Majesty's commissioner or commissioners and assistant commissioners of excise acting in and for Scotland or Ireland respectively, for the time being, or of any two of them respectively, or of such person or persons as such commissioner or commissioners and assistant commissioners shall from time to time employ for that purpose, and the duty thereupon imposed shall be paid at the chief office of excise in Edinburgh or Dublin respectively, at the time of granting the licence; or if such licence shall be taken out in any other part of the United Kingdom without such respective limits as in that behalf respectively aforesaid, then and in every such case the same shall be granted under the hands and seals of the collector or other person having charge of the collection, and supervisor of excise, within the collection and district in which such licence is taken out, and the duty thereupon imposed shall be paid to such collector or other person as aforesaid at the time of granting the licence; and such respective commissioners of excise in England and commissioner or commissioners and assistant commissioners of excise acting in and for Scotland and Ireland respectively, and the person or persons by them respectively employed as aforesaid, and every collector or other person having charge of the collection, and supervisor as aforesaid, is and are hereby respectively authorized and required to grant and deliver every such licence to the person or persons who shall apply for and be legally entitled to receive the same, forthwith upon payment of the duty or sum of money thereupon imposed, free from all poundage, fee, gratuity, or any other payment whatsoever.
|
