Excise Act, 1860

Duties to be levied.

1. There shall be granted, raised, levied, and paid unto and for the use of Her Majesty, the several duties herein-after mentioned; (that is to say,)

… for and upon a licence to be taken out yearly by every person who shall sell any kind of sweets or made wines, or mead or metheglin, in any quantity amounting to two gallons or upwards, or in one dozen or more reputed quart bottles at one time, the duty of five pounds and five shillings.

[S 2. rep. 43 & 44 Vict. c. 20. s. 49. Ss. 3, 4 rep. 38 & 39 Vict. c. 66. (S.L.R.)]