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Duty on retail beer licences taken out by licensed victuallers who do not sell spirits.
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2. There shall be charged and paid for and upon every excise licence to be taken out by any person who in England or Ireland shall be duly authorized by justices of the peace to keep a common inn, alehouse, or victualling house, and who shall sell beer, cider, or perry by retail, to be drunk or consumed in his, her, or their house or premises, and who shall not take out a licence to retail spirits, the excise duty of three pounds three shillings, and five per cent. thereon, in lieu of the duty now payable on such licence to retail beer.
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