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Duty on game-dealer's licences.
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27.—(1) There shall be charged, levied, and paid on the occasion hereinafter mentioned on and by every person who, under any Act passed or to be passed during the financial year beginning on the 1st day of April, 1926, takes out or renews a licence for dealing in game an excise duty of three pounds in respect of every licence so taken out or renewed.
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(2) The duty imposed by this section in respect of any such licence as aforesaid shall be charged, levied, and paid at the time of taking out such licence and also on every renewal of such licence and shall be paid and collected by means of stamps denoting the amount of such duty impressed on such licences and renewals, and the Stamp Duties Management Act, 1891, shall apply to such duty and stamps.
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