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Duty on appraisers licences.
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[1.] . . . there shall be granted, raised, levied, collected, and paid, in Great Britain and Ireland respectively, unto and for the use of her Majesty, the duty of two pounds,
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for and in respect of a licence to use and exercise the calling or occupation of an appraiser, to be taken out yearly by every person (except a licensed auctioneer) who shall exercise the said calling or occupation of an appraiser, or who, for or in expectation of any gain, fee, or reward, shall make any appraisement or valuation chargeable by law with any stamp duty.
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