Liqueur Act, 1848

Duty on additional licence to be 2l.2s. annually, and to be an excise duty.

10. For every such additional licence there shall be paid an annual duty of excise of two pounds two shillings, which said duty shall be under the collection and management of the Commissioners of Excise, and shall be raised, recovered, paid, and accounted for, in the same manner, and under the same enactments, provisions, pains, penalties, and forfeitures, as other licence duties under the collection and management of the Commissioners of Excise are raised, recovered, paid, and accounted for.