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Restriction on exemption from licence duty of persons dealing in wine and spirits in bond under 6 Geo. 4.c. 81. s. 12.
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5. The twelfth section of the Excise Licences Act, 1825, which enacts that it shall not be necessary for any person or persons to take out an Excise licence for the sale of any foreign goods or commodities for the sale of which in any manner an Excise licence is required, whilst such goods or commodities shall be and remain in the warehouse or warehouses in which the same shall have been deposited, lodged, or secured, according to law, before payment of duty upon the importation thereof, shall not extend to exempt from liability to take out an Excise licence for the sale of foreign wine or spirits any person who shall sell at one time any quantity less than one hundred gallons thereof respectively.
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