Finance Act, 1925

Collection of firearm certificate and salmon dealers' licence duties.

43.—(1) The excise duties imposed by this Act in respect of firearm certificates and licences for the sale of salmon and trout respectively shall be paid and collected by means of stamps denoting the amount of such duty impressed to such certificates and licences and the Stamp Duties Management Act, 1891, shall apply to such duties and stamps.

(2) It shall not be lawful to grant a firearm certificate or to issue a licence for the sale of salmon and trout in respect of which an excise duty is payable under this Act unless or until such certificate or licence has been duly stamped under this section in respect of such duty, and every person who grants a firearm certificate or issues a licence for the sale of salmon and trout in contravention of this section shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of five pounds.

(3) Section 58 of the Local Government (Ireland) Act, 1898, and the Third Schedule to that Act shall be construed and have effect as if the excise duty imposed by this Act in respect of firearm certificates were added to and included in the duties mentioned in the said Third Schedule of that Act.