Excise Licences Act, 1825

• Permanent Page URL

EXCISE LICENCES ACT 1825

CHAPTER LXXXI.

An Act to repeal several Duties payable on Excise Licences in Great Britain and Ireland, and to impose other Duties in lieu thereof; and to amend the Laws for granting Excise Licences.[¹] [27th June 1825.]

[Preamble.]

[S. 1 rep. 36 & 37 Vict. c. 91. (S.L.R)]

The following duties of excise shall be levied.

New duties.

New duties to be under the management of the commissioners of excise.

2. There shall be raised, levied, collected, and paid unto his Majesty, in and throughout the United Kingdom of Great Britain and Ireland, the several duties of excise, or rates and sums of money herein-after following; (that is to say,)

For and upon every excise licence to be taken out by any maker, manufacturer, trader, dealer, retailer, or person herein-after mentioned, within Great Britain and Ireland, to be paid by such maker, manufacturer, trader, dealer, retailer, and person respectively, the respective annual sum or duty of excise in British currency herein-after mentioned; (that is to say,)

. . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . .

And for the better securing, raising, levying, and collecting of the said duties hereby granted, the same shall be under the collection and management of the commissioners of excise for the time being; and all the monies therefrom arising shall (the necessary charges of raising and accounting for the same being deducted therefrom) be paid into the receipt of his Majesty's Exchequer, and carried to and made part of the consolidated fund of the United Kingdom of Great Britain and Ireland.

[S. 3 rep. 36 & 37 Vict. c. 91. (S.L.R.)]

Persons licensed under this Act to retail coffee, tea, &c. in Ireland, shall be deemed grocers, entitled to a spirit retail licence under the provisions of this Act and former laws.

4. All persons who shall be duly licensed under this Act to deal in or sell coffee, tea, cocoa nuts, chocolate, or pepper, shall be deemed grocers, within the meaning of the several laws of excise in force in Ireland at and immediately before the passing of this Act, and shall be entitled to take out the licence herein-before mentioned to retail spirits, in any quantity not exceeding two quarts at any one time, to be consumed elsewhere than in the house or on the premises of such retailer, subject nevertheless to all and every the regulations contained in the said laws, or any of them, in respect of grocers retailing spirits, except so far as the same are repealed or altered by this Act.

Where the duty or licences is regulated by the rent at which a house is rated for the house tax, and any house is not so rated, the rent or annual value is to be certified by the tenant and landlord;

and if such certificate be unsatisfactory the commissioners of excise shall adopt other means for ascertaining the true rent of value thereof.

5. And whereas the duty upon certain licences authorized and required to be taken out by this Act is imposed at and according to the rent at which the premises used for the purpose or purposes mentioned in such licence are rated to the duty on inhabited houses: And whereas many houses or premises in different parts of the United Kingdom, for or in respect of which such licences may be required, may not be so rated: Be it therefore enacted, that in all cases, and in any part of the United Kingdom, in which any such house or premises shall not be so rated as aforesaid, it shall and may be lawful, in order to ascertain the rent or annual value of such house or premises, for the person or persons, being the tenant or occupier thereof, who shall apply for any such licence upon which the duty is so imposed as aforesaid, to produce to the person or persons authorized to grant such licence as aforesaid a certificate, signed by himself and the owner or landlord of the said house and premises, stating the true rent paid by or for which such house or premises is or are let to such tenant or occupier; or if the true rent, by reason of the payment of any premium, or performance of any condition or otherwise, shall not be reserved and payable to the owner or landlord by the tenant or occupier of such house or premises, then and in such case stating the estimated rent or true annual value of such house or premises, and the rate of duty payable by such tenant or occupier for such licence, shall be paid, taken, and received, according to the rent or value so certified: Provided always, that if the person or persons authorized to grant such licence shall be dissatisfied with the rent or value so certified, he or they shall and is and are hereby authorized and required to adopt such other means as the commissioners of excise shall think fit and shall from time to time direct, to ascertain the true rent or annual value of such house or premises; and that thereupon the rate of duty payable for and upon such licence shall be paid, taken, and received, according to the rent or annual value of the house and premises so ascertained as last aforesaid; anything herein or in any other Act or Acts of Parliament to the contrary thereof notwithstanding

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.

Contents of licence.

Partners need not take out more than one licence, except auctioneers.

7. In every licence to be taken out under or by authority of this Act shall be contained and set forth the purpose, trade, or business for which such licence is granted, and the true name and place of abode of the person or persons taking out the same, and the true elate or time of granting such licence, and (except in the case of auctioneers) the place at which the trade or business for which such licence is granted shall be carried on: Provided always, that persons in partnership, and carrying on their trade or business in one place and set of premises only, shall not be obliged to take out more than one licence in any one year, for the purpose of carrying on such trade or business, save and except that each and every person whatsoever exercising or carrying on the trade or business of an auctioneer, or acting as such, shall take out a separate and distinct licence for that purpose; anything herein contained to the contrary thereof notwithstanding.

[S. 8 rep. 8 & 9 Vict. c. 15. s. 6.]

No person taking out a licence required to give a bond.

9. Where by any Act or Acts of Parliament relating to excise licences in force in Great Britain or Ireland on or immediately before the fifth day of July one thousand eight hundred and twenty-five it is required that any person or persons taking out an excise licence to exercise or carry on any trade or business therein mentioned in any part of the United Kingdom should give bond at the time of granting such licence, it shall and may be lawful for such person or persons, . . . to take out such licence without giving bond as aforesaid; . . .

No one licence to authorize any person, except auctioneers and maltsters, to carry on his trade in more than one separate and distinct set of premises.

Where duty depends on quantity of goods made, only the goods made on the premises licensed shall be reckoned.

10. No one licence taken out under or by authority of this Act, by any person or persons, except auctioneers and maltsters, shall authorize or empower such person or persons to exercise or carry on the trade or business mentioned in such licence in more than one separate and distinct set of premises, such premises being all adjoining or contiguous to each other, and situate in one place, and held together for the same trade or business, and of which he, she, or they shall have made lawful entry, to exercise or carry on therein, his, her, or their trade or business as aforesaid, at the time of granting such licence; but a separate and distinct licence shall be taken out by all and every such person or persons as aforesaid, except as aforesaid, to exercise or carry on his, her, or their trade or business as aforesaid, at or in any other or different premises than as before mentioned: Provided always, that where the amount or rate of any such licence shall depend upon the quantity of goods made or manufactured by the person or persons to whom the same is granted, such quantity shall be computed from the respective goods only made or manufactured by such person or persons at the premises in respect of which such licence is granted, and shall not include goods made or manufactured by such person or persons at any other or different premises, for which a separate and distinct licence is required as above mentioned.

This Act not to prevent persons licensed to sell beer, cyder, or perry to be consumed on the premises, or retailers of spirits, wine, or sweets, from selling at fairs or races.

Removal of the licence in case of destruction of premises by fire or accident.

Publicans licences not to be removed without authority from justices.

11. Provided always, that nothing herein contained shall extend to prohibit any person or persons duly licensed to sell beer, cyder, or perry by retail, to be drank or consumed in his, her, or their house or premises, or any retailer of spirits (not being a retailer of spirits in Ireland licensed as a grocer to trade in, vend, and sell coffee, tea, cocoa nuts, chocolate, or pepper), or any retailer of foreign wine, or retailer of sweets or made wines, or of mead, or metheglin, he or she being duly licensed respectively for such respective purpose, to carry on his or her trade or business, for which he or she respectively shall be so licensed as aforesaid, in booths, tents, or other places, at the time and place and within the limits of holding any lawful and accustomed fair, by virtue of any law or statute in that behalf, or any public races; provided also, that in all cases in which the house or premises in respect of which any excise licence is or shall be granted shall be burnt down, or otherwise destroyed or rendered uninhabitable, by fire or other unavoidable cause or accident, it shall and may be lawful for the commissioners and assistant commissioners of excise, or collector and supervisor, or other person or persons authorized to grant licences within the district or place in which such house or premises was or were situate, upon clue notice thereof to him or them in that behalf given, to authorize and empower, by indorsement on such licence, or otherwise, as the commissioners of excise shall direct, the person or persons authorized to carry on trade or business by such licence at the house or premises so burnt down or otherwise destroyed or rendered uninhabitable to carry on such trade or business at any other and different house or premises in the same district or place, of which due entry shall be thereupon made by such person or persons at the time of such removal thereto; provided always, that where such licensed person or persons as aforesaid shall be a person or persons by law required to be duly authorized by justices of the peace to keep a common inn, alehouse, or victualling house, it shall not be lawful for the commissioners or assistant commissioners of excise, or such collector and supervisor, or other person or persons authorized to grant licences as aforesaid, to authorize or empower such licensed person or persons as aforesaid, unless such person or persons shall, besides giving such notice as herein-before required, produce to such collector and supervisor, or other person or persons authorized to grant licences as aforesaid, such authority from justices of the peace, as by law required in that behalf, to keep a common inn, alehouse, or victual1ing house, in the house or premises to which such person or persons shall desire to remove in consequence of such fire or other unavoidable cause or accident as aforesaid.

No excise licence necessary for the sale of any excisable foreign commodity whilst it is in the import warehouses.

Proviso.

12. 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 by this Act, 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; anything in this or any other Act to the contrary thereof in anywise notwithstanding: Provided always, that every such sale shall be of not less than one entire cask or package of the liquors or goods so warehoused, and be made to one person, or to persons carrying on trade or business in partnership.

No licence to be granted for selling beer or cyder by retail, to be consumed on the premises, without a certificate from justices.

13. No excise licence shall be granted under or by authority of this Act, for the sale of any beer, or cyder or perry, by retail, to be drank or consumed upon the house or premises of the person or persons applying for such licence, to any person or persons who shall not produce at the time of applying for such licence a certificate or authority then in force, to him, her, or them in that behalf granted in due form of law by justices of the peace or magistrates, or other competent persons, for such person or persons applying for such licences as aforesaid to keep a common inn, alehouse, or victualling house; and if any such licence shall be granted to any person or persons other than as aforesaid, the same shall be and is hereby declared to be absolutely null and void to all intents and purposes, and the person or persons taking out the same shall be subject to all penalty or penalties to which he, she, or they would have been subject had no such licence been granted.

No licence to retail spirits or sweets or made wines, or mead or metheglin, to be consumed on the premises, shall be granted to any person who has not a retail beer licence.

14.[¹] No licence for the sale or any spirits . . . or sweets or made wines, or mead or metheglin, by retail, to be drank or consumed in or upon the house or premises where sold shall be granted to any person or persons who shall not have and produce a licence for the sale of beer, cyder, or perry, by retail, to be drank or consumed in or upon such house or premises, in that behalf granted as herein by this Act before mentioned; and if any licence for the sale of any spirits . . . or sweets or made wines, or mead or metheglin, by retail, to be drank or consumed in or upon the house or premises where sold, shall be granted to any person or persons other than as aforesaid, such licence shall be and is hereby declared to be absolutely null and void to all intents and purposes; and all and every such person or persons as aforesaid shall be subject and liable to all and every penalty and penalties imposed upon persons selling spirits . . . or sweets or made wines, or mead or metheglin, by retail without licence.

Aqua vitæ in Scotland to be deemed spirits, and to be sold only by persons having licences to retail beer and spirits.

15. The spirits called aqua vitæ in Scotland shall be deemed and taken to be British spirits to all intents and purposes, and all persons retailing such spirits in Scotland or elsewhere shall first take out a licence to retail beer, and also a licence to retail spirits, as before directed by this Act, and shall in all respects be subject to all the same rules, regulations and restrictions to which such retailers of spirits are subject or liable; anything in this or any other Act contained to the contrary thereof notwithstanding.

Licences taken out by brewers and distillers, and by publicans, as retailers of beer, spirits, or foreign wine, or sweets or made wines, or mead or metheglin, shall expire on the 10th of October in each year, and all other licences on the 5th of July; licences to be renewed yearly, and notice for renewal given by the trader twenty-one days at least before the expiration of his current licence; new licence, if regularly renewed, to bear date from the expiration of the former licence, if granted afterwards; or otherwise to bear date from date of application.

16. All excise licences taken out in the United Kingdom by any brewer or brewers of beer, or by any distiller or maker, distillers or makers of low wines or spirits, or by any person or persons who shall be duly authorized by justices of the peace to keep a common inn, alehouse, or victualling house, and who shall take out a licence for selling beer, cyder, or perry by retail, to be drank or consumed in the house or premises, or for selling spirits or foreign wine, or sweets or made wines, or mead or metheglin, by retail, under or by virtue of this Act, or any other law or laws of excise (except any excise licence or licences theretofore granted, and which shall be then in force and unexpired), shall continue and be in force from the day of the date of such licences respectively, until the tenth day of October following, on which day in each year all such excise licences (except as aforesaid) shall expire; and all other excise licences throughout the United Kingdom, except those above specified, and except as above excepted, shall continue and be in force from the day of the date of such licences respectively, until the fifth day of July following, on which day in each year all such licences as last aforesaid (except as aforesaid) shall expire; and all and every person or persons who shall have taken out any such licence as aforesaid, and who shall wish or intend to continue the trade or business for which such licence was granted for any longer space of time, shall take out a fresh licence for the year following, to expire on one of such days as hereinbefore mentioned, according to the nature of the licence by him, her, or them taken out, and shall so renew the same from year to year, so long as he, she, or they shall continue such trade or business and shall pay in each and every such case the duty thereupon imposed at such time and place as herein-before mentioned; and every such person or persons shall in every such case as aforesaid give notice in writing, at least twenty-one days before the expiration of the current licence to him, her, or them before granted, of such his, her, or their intention to continue the trade or business for which such licence was before granted, to the collector or supervisor, or other person or persons authorized to grant licences for the district or place at which such trade or business shall be carried on; and in cases where the excise licence is so renewed as aforesaid, and such notice as aforesaid shall have been given, the new licence shall bear date from the day or date of the expiration of the current licences before granted; but in case where such notice shall not have been given as aforesaid, and in ail other cases than as aforesaid, the licence shall bear date from the day of the date of the application made for such licence, although and notwithstanding any such licence may be delivered at any day subsequent to the date of such application.

Licences may be granted to new beginners for a part of the year, on payment of proportional part of the duty, according to the quarter of the year in which the licence shall be taken out.

17. Provided always, that if any person or persons shall commence or begin to exercise or carry on any trade or business, for the exercise or carrying on of which an excise licence is required, such person or persons not having before taken out any such licence, it shall and may be lawful for the person and persons authorized to grant licences to grant such licence for the remainder of the current year in which such licence shall be taken out, ending on the fifth day of July or on the tenth day of October next following the date of the licence taken out by such person or persons, according to the nature of such licence, upon payment of such proportional part of the duty thereupon imposed, in such manner as herein-after mentioned; that is to say, if such licence shall be taken out at any time within the first quarter of the current year in which such licence shall be taken out, and ending as aforesaid, or in the quarter expiring on the tenth day of October, or on the fifth day of January, next following the date of such licence, according to the nature of the licence taken out, that then the person or persons taking out such licence shall pay the whole duty imposed upon such licence, in such manner as herein-before mentioned at the time of granting such licence; and if such licence shall be taken out at any time within the second quarter of such current year, and ending as aforesaid, or in the quarter expiring on the fifth day of January, or on the fifth day of April, next following the date of such licence, according to the nature of the licence taken out, the person or persons taking out such licence shall pay three fourth parts of the duty imposed upon such licence, in such manner as herein-before mentioned at the time of granting such licence; and if such licence shall be taken out at any time within the third quarter of such current year, and ending as aforesaid, or in the quarter expiring on the fifth day of April, or on the fifth day of July, next following the date of such licence, according to the nature of the licence taken out, one half of the duty imposed upon such licence shall be paid in such manner as herein-before mentioned at the time of granting such licence; and finally, if such licence shall be taken out at any time within the last quarter of such current year, and ending as aforesaid, or in the quarter expiring on the fifth day of July, or on the tenth day of October, next following the date of such licence, according to the nature of the licence taken out, that then a fourth part only of the duty imposed upon such licence shall be paid in such manner as herein-before mentioned at the time of granting such licence.

Persons who have been licensed before shall not on taking out a new licence be considered beginners, unless the old licence expired at least two years before the new licence is taken out.

18. Provided also, that no person or persons who shall at any time have taken out an excise licence for the exercise or carrying on of any trade or business for which an excise licence is required, and who shall in any subsequent year after such licence shall have expired take out a new licence for the carrying on the same trade or business, whether on the same or on other or different premises from those on which he, she, or they before carried on such trade or business, shall be deemed or taken to be a person or persons commencing or beginning to exercise or carry on such trade or business, within the intent and meaning of this Act, so as to entitle him, her, or them to take out such licence upon payment of a proportional part only of the duty thereupon imposed; but all and every such person or persons as aforesaid shall pay the whole of such duty, unless the period of time between the expiration of the former licence and the taking out of the new licence shall at the least be a period of two years.

[Ss. 19, 20 rep. 36 & 37 Vict. c. 91. (S.L.R)]

Licences may be transferred by endorsemen to the executors, wife, child, or assignee of the person licensed.

Fresh entries of premises to be made.

Transfer of publicans’ retail beer licence to be made only on justices’ certificate.

21. Provided always, that upon the death of any person or persons licensed under or by virtue of this Act, or any law or laws of excise, or upon the removal of any such person or persons from the house or premises at which he, she, or they were authorized by such licence to exercise or carry on the trade or business mentioned in such licence, it shall and may be lawful for the person and persons authorized to grant licences to authorize and empower, by indorsement on such licence, or otherwise, as the commissioners of excise shall direct, the executors or administrators, or the wife or child of such deceased person, or the assignee or assigns of such person or persons so removing as aforesaid, who shall be possessed of and occupy the house or premises before used for such purpose as aforesaid, in like manner to exercise or carry on the same trade or business mentioned in such licence, in or upon the same house or premises at which such person or persons as aforesaid deceased, or removing as before mentioned, by virtue of such licence to him, her, or them in that behalf granted, before exercised or carried on such trade or business, for and during the residue of the term for which such licence was originally granted, without taking out any fresh licence or payment of any additional duty or any fee thereupon, for the residue of such term and until expiration thereof: Provided always, that a fresh entry of the premises at which such trade or business shall continue to be so exercised or carried on as aforesaid shall thereupon be made by and in the name or names of the person or persons to whom such authority as aforesaid shall be granted; and provided also, that no such authority as aforesaid shall be granted for the sale of beer, cyder, or perry, or sweets, or made wines or sweets, mead or metheglin, by retail, to be drank or consumed in or upon the house or premises for which the original licence was granted, except and in such cases where a proper certificate granted and given by a justice of the peace or magistrate, or other competent person according to the law, made after the death or removal of the former occupier or occupiers of the premises shall have taken place, shall be produced, approving of the person or persons to whom such certificate shall be given or granted as aforesaid.

Persons disabled by conviction from keeping a common inn, &c. disabled from having excise licence to retail beer.

Onprosecution, certificate from clerk of the peace of conviction shall be evidence.

Penalty on clerk of the peace neglecting to give certificate.

22. All and every person or persons who shall be disabled by any conviction from holding or having a licence to keep, or from keeping a common inn, alehouse, or victualling house, shall also by such conviction be disabled from taking out and from having any excise licence to sell, and from selling beer, cyder, or perry by retail in any manner whatsoever, under any excise licence or licences obtained for such purpose; and if any such person shall, after such conviction as aforesaid, take out or have any excise licence or licences for any such purpose as aforesaid, the same shall and is hereby declared to be absolutely null and void to all intents and purposes; and every person who shall, after such conviction as aforesaid, sell any beer, cyder, or perry by retail in any manner whatsoever, shall incur the penalty for so doing without licence; and in all such cases, in the prosecution for the recovery of such penalty, a certificate from the clerk of the peace, or person acting as such, of any such conviction as aforesaid shall on the trial in such prosecution be legal evidence thereof, which certificate such clerk of the peace, or other person acting as such, is hereby authorized and required, within one week after any such conviction shall have been returned to his office, to deliver to the collector of excise, or other person or persons authorized to grant excise licences within the district or place in which such conviction shall have taken place, setting forth a copy of such conviction signed by himself, for which he shall demand or receive no fee or reward whatsoever; and if any such clerk of the peace, or other person acting as such as aforesaid, shall neglect or omit to deliver such certificate as aforesaid, he shall for every such offence forfeit the sum of ten pounds.

Where the retail beer licence shall become void by conviction as aforesaid, the retail spirit licence shall become void also.

23. Where the licence for the sale of beer, cyder, or perry by retail, to be drank or consumed upon the house or premises of the person or persons to whom the same is granted, shall become void, and the person or persons thereupon disabled in such manner as before mentioned by this Act, the licence for the sale of any spirits or foreign wine, or sweets or made wines, or mead or metheglin, by retail, to be drank or consumed upon the house or premises thereupon granted, shall become null and void also, to all intents and purposes; and in such case if the person or persons to whom the same respectively were granted shall sell any spirits or any foreign wine, or any sweets or made wines, or any mead or metheglin respectively, by retail, to be drank or consumed upon the house or premises, after such conviction as aforesaid shall have taken place in manner before mentioned in this Act, and every such licence as aforesaid has thereby become void, such person or persons shall incur the penalty for selling spirits or foreign wine, or sweets or made wines, or mead or metheglin, to be consumed upon the premises, by retail without licence; and in all such cases, in the prosecution for the recovery of such penalty as aforesaid, such conviction shall be proved in such and the like manner as before specified by this Act in a prosecution under similar circumstances for the sale of beer, cyder, or perry by retail, to be drank or consumed on the house or premises, without licence.

Upon the expiration of the justices’ authority to keep a public house within the year before the expiration of the excise licences granted thereupon (no conviction having taking place), a proportional part of the duties on the excise licences shall be returned.

24. And whereas the periods at which justices or the peace or magistrates, or other competent persons as aforesaid, are in the practice of granting such certificates or authorities as aforesaid to persons to keep common inns, alehouses, or victualling houses, are various, and at different times in different parts of the United Kingdom: And whereas the same do not in any manner correspond with the period at which excise licences are granted, or for which the same continue in force; and that upon the expiration of such certificate or authority as aforesaid, the excise licence to sell beer, cyder, or perry by retail, to be drank or consumed upon the house or premises where sold, granted upon such certificate or authority as aforesaid, expires, and the excise licences to sell spirits, foreign wines, sweets or made wines, and mead or metheglin by retail, to be drank or consumed upon the house or premises, which are granted upon such retail beer excise licence, do thereupon also expire: Be it therefore enacted, that if the term for which any such certificate or authority as aforesaid is granted shall expire (no conviction as before mentioned having taken place) at any time within the first quarter of the current year for which such excise licences as aforesaid respectively were granted, and no such certificate or authority shall be renewed or granted for the succeeding year, three fourth parts of the duties thereupon respectively paid by the person or persons to whom the same respectively were granted shall be returned to the person or persons then holding such licences, and carrying on trade or business in such house or premises; and if such certificate or authority as aforesaid shall expire as aforesaid at any time within the second quarter of the current year for which such licences as aforesaid respectively were granted, and shall not be renewed or granted for the succeding year, one half part of the duties paid thereon respectively shall be returned as aforesaid; and if such certificate or authority shall so expire as aforesaid at any time within the third quarter of the current year for which such licences as aforesaid respectively were granted, and shall not be renewed or granted as aforesaid, then one fourth part of the duties paid thereon respectively shall be returned as aforesaid; and the collector, or other person or persons, to whom the duty or duties payable on such licences respectively was or were paid at the time of granting the same, shall and are hereby respectively authorized and required to return such sum or sums of money as aforesaid to such person or persons as aforesaid, on application to him or them being thereupon made by such person or persons for that purpose.

Partieslicensed, required to enter their premises for carrying on business for which a licence is required, to put up over their premises their names, &c.

Penalty for not so doing, or on unlicensed persons for so doing, 20l.

25. All and every person or persons in the United Kingdom, required by any law or laws of excise to make entry of his, her, or their premises, in order to exercise or carry on therein any trade or business, for which an excise licence is required and who shall have taken out such licence, shall paint or cause to be painted, or shall place and fix in letters publicly visible and legible, and at least one inch long, in and upon his, her, or their entered premises, his, her, or their names respectively at full length (or where there are partners or more than one person engaged in carrying on jointly the same trade or business, the name or style of the firm or partnership), and after such name or names the word “licensed” adding thereto the words necessary to express the purpose or trade or business for which such licence has been granted; and such person or persons shall cause such letters to be painted or placed, and fixed in some conspicuous place on the outside of the front of his, her, or their said premises, over the principal outward door or gate, or entrance door thereto, and not more than three feet from the top of such outward door or gate, or entrance door; and if any such person or persons as aforesaid shall not paint or place and fix such letters as aforesaid, or shall not preserve and keep the same so painted, placed, and fixed, or shall not repaint or renew the same as often as necessity shall require, for the purpose of keeping the same in good order and condition during the continuance of his, her, or their licence, he, she, or they shall forfeit for every such offence the sum of twenty pounds; and if any person or persons not being licensed to exercise or carry on any trade or business for which a licence is required by this Act shall put or have any such letters as aforesaid upon his, her, or their premises, or any letters importing that he, she, or they does or do exercise or carry on any such trade or business, or is or are licensed so to do, all and every such person or persons shall for every such offence forfeit the sum of twenty pounds.

Penalty for exercising trade, &c. without licence.

Penalties.

26. If any person or persons shall make or manufacture, deal in, retail, or sell any goods or commodities herein-after mentioned, or shall exercise or carry on any trade or business herein-after mentioned, for the making or manufacturing, or dealing in, retailing, or selling of which goods or commodities, or for the exercising or carrying on of which trade or business, a licence is required by this Act, without taking out such licence as is in that behalf required, he, she, or they shall for every such offence respectively forfeit and lose the respective penalty thereupon imposed, as herein-after follows; (that is to say,)

Every distiller or maker of low wines or spirits, and every rectifier or compounder of spirits, so offending respectively, shall respectively forfeit and lose five hundred pounds:

Every manufacturer of tobacco or snuff, so offending, shall forfeit and lose two hundred pounds:

. . . . Every person not being a brewer of beer, who shall sell strong beer only in casks containing not less than four gallons and a half, or in not less than two dozen reputed quart bottles at one time, to be drank or consumed elsewhere than on his, her, or their premises;— . . . Every dealer in spirits, not being a retailer thereof;— Every retailer of spirits in Ireland, being licensed to trade in, vend, and sell coffee, tea, cocoa nuts, chocolate, or pepper;— . . . Every maker of vinegar or acetous acid, for sale;—Every dealer in foreign wine;— . . . so offending respectively;—shall respectively forfeit and lose the sum of one hundred pounds:

Every person who shall sell beer, cyder, or perry by retail, to be drank or consumed in his, her, or their house or premises;—Every retailer of spirits, not being a retailer of spirits in Ireland, duly licensed to sell coffee, tea, cocoa nuts, chocolate, or pepper;—Every retailer of foreign wine;— Every retailer of sweets or made wines, or of mead or metheglin;— . . . —Every dealer in or seller of tobacco or snuff;— . . . —Every person in Scotland or Ireland, not being a distiller, rectifier, or compounder of spirits, who shall keep or use any still for the carrying on the trade of a chemist, or any other trade or business requiring the use of any still or stills, so offending respectively;—shall respectively forfeit and lose the sum of fifty pounds.

The occupiers of premises where goods are retailed without licence by persons unknown, shall be deemed to be the retailers thereof, if privy or consenting thereto, and shall be liable to penalties for sale without licence.

27. If any spirits shall be sold or delivered in any quantity less than two gallons, or if any beer, wine, cyder, perry, sweets, mead, or metheglin, or vinegar, or any other goods for the retail of which a licence is by this Act required, shall be sold by retail in any house or premises, or in any part of any house or premises, by any person or persons unknown, or who shall not be licensed for that purpose according to this Act, the occupier of such house or premises, or part of any house or premises, where such spirits or other liquors or goods shall be so sold as aforesaid, if but one occupier only, and if more than one, then the several occupiers thereof, being privy or consenting thereto, shall be deemed and taken to be the retailer or retailers of such spirits, or other liquors or goods, and as such shall be subject and liable to the penalties imposed upon persons for the sale of spirits, or such other liquors or goods, by retail, without licence.

Penalty on licensed persons not producing their licence on demand of officer, 20l.

28. If any person or persons licensed to exercise or carry on any trade or business, or make or sell any goods, for which an excise licence is required, shall not produce and deliver such licence to be read and examined by any officer or officers of excise, within a reasonable time after such officer or officers shall demand the production thereof, such person or persons shall for each and every such offence forfeit the sum of twenty pounds.

Informer against an unlicensed trader, if the penalty cannot be recovered, to be paid such sum as the commissioners shall direct, not exceeding 10l.

29. Where any person or persons shall be lawfully convicted of any offence in carrying on any trade or business, or making or selling any goods, without licence, for the carrying on of which trade or business, or the making or selling of which goods, a licence or licences is or are required by this Act, and the pecuniary penalty imposed for such offence shall not be paid and cannot be levied, it shall and may be lawful for the commissioners of excise to cause such reward as they shall think fit, not exceeding ten pounds in each case, to be paid to the several and respective persons who shall appear to them to be entitled thereto as informers, out of any monies in their hands arising by any penalties or forfeitures incurred under the laws of excise.

Nothing in this Act contained to prejudice the universities, the vintners companies, or the borough of St. Albans.

30. Provided always, that nothing m this Act contained shall in anywise prejudice the privileges heretofore used and enjoyed by any university in the United Kingdom of Great Britain and Ireland, or the respective chancellors or scholars of the same respectively, or their successors, or the master, wardens, freemen, and commonalty of the vinters of the city of London, or other city or town corporate, in any part of the United Kingdom, or the mayor or burgesses of the borough of Saint Albans, in the county of Hertford, or their successors, but that they may respectively use and enjoy such privileges as they have heretofore respectively lawfully used and enjoyed the same.

[S. 31 rep. 36 & 37 Vict. c. 91. (S.L.R.)]

Penalties and forfeitures to be recovered and applied as other excise penalties, unless otherwise by this Act provided.

32. All penalties and forfeitures imposed by this Act (save and except in such case where any special provision is herein made), shall be sued for, levied, recovered, mitigated, and distributed, by such ways, means, and methods, and in such manner, as by any law or laws of excise in force is or shall in that behalf be directed, provided, and enacted in Great Britain and Ireland respectively.

[Ss. 33, 34 rep. 36 & 37 Vict. c. 91. (S.L.R.); s. 35 rep. 51 & 52 Vict. c. 33. s. 8; ss. 36, 37 (last) rep. 36 & 37 Vict. c. 91. (S.L.R.)]

[¹ All duties of excise payable in Great Britain or Ireland upon or for or in respect of auctioneers and auctions, or sales at auction, and all and every Act and Acts of Excise, and all clauses, provisions, exemptions, penalties, and things in any Act of Excise relating to auctions, or to duties on sales by auction, or to any auctioneers, are rep. 8 & 9 Vict. c. 15. s. 1., save only such clauses, provisions, penalties, matters, and things as are contained in this Act, and are not repealed or altered by that Act.]

[¹ Section 14 is rep., 16 & 17 Vict. c. 67. s. 3, so far as regards any licence to be granted in Scotland.]