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18 & 19 Vict. c. 62. s. 2.
Pending an appeal against an order refusing a certificate to authorize the renewal of an Excise licence to sell beer, &c. in Ireland, appellant to deposit the duties for an Excise licence with the collector, &c.
6 Geo. 4. c. 81.
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21. Whereas it is provided by the second section of an Act passed in the eighteenth and nineteenth years of the reign of Her present Majesty, chapter sixty-two, that when any person shall appeal against an order of refusal of the certificate required by such person to entitle him to a renewal of the licence to sell beer, cider, or spirituous liquors in Ireland, the licence affected by such order shall remain in full force and effect unless and until the court of quarter sessions or recorder therein mentioned shall confirm the said order of refusal: Be it enacted, that such licence, on the expiration of the term for which the same was granted, shall remain in force only upon condition that the appellant shall immediately on or before the expiration of the said licence deposit with the proper collector of Inland Revenue the amount of excise duties chargeable upon the said appellant for licence to sell beer, cider, or spirituous liquors respectively for the year next ensuing the expiration of the said first-mentioned licence; and if the said court of quarter sessions or recorder shall confirm the said order of refusal, the appellant shall be repaid by such collector such portion of the excise duties so deposited as aforesaid as he would be entitled to be repaid under the twenty-fourth section of the Excise Licences Act, 1825, in the case of a magistrate's certificate expired and not renewed; and if the said order of refusal shall be reversed, the money so deposited shall be applied in payment for the licences to be granted to the said appellant.
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