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Stamp duties on certain licences to be for the future Excise duties.
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6. [Recital.] The duties now payable by law upon or in respect of the licences to be taken out in the United Kingdom by persons carrying on the trades and businesses herein-after mentioned, as described and defined by the several statutes relating to such licences and trades or businesses respectively, (that is to say,)
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Owners, proprietors, makers and compounders of, and persons uttering, vending, or exposing to sale, or keeping ready for sale, any medicine liable to stamp duty,
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shall respectively be denominated and be deemed to be duties of Excise; and the said licences respectively shall be granted by such officer or officers of Excise, and shall be in such form, as the Commissioners of Ireland Revenue shall direct in that behalf ; and all powers and directions granted to or to be observed by any officer of stamps, and now in force, contained in any Act relating to the said duties or licences, or to the said trades and businesses, or any of them, may be executed and enforced and shall be observed by any officer or Excise; and all such duties, and all fines, penalties, and forfeitures imposed by any Act or Acts of Parliament upon any person who shall carry on any of the said trades or businesses without being duly licensed, or who shall do or omit to do any act or thing in any manner contrary to the provisions of any Act of Parliament relating to the said licences, or to the said duties, or any of them, may be collected, sued for, recovered, levied, mitigated, paid, and applied by the same means and methods, and in like manner, and under the same general or special powers, provisions, regulations, and directions, as to appeal, and in all other respects, as any other duties of Excise, or any fines, penalties, or forfeitures, are directed to be collected, sued for, recovered, levied, mitigated, paid, and applied, under any Act relating to the Excise revenue, as well as by the means and methods and in the manner directed by the said Act or Acts relating to the said duties or licences, or to the said trades or businesses, and in force at the time of the passing of this Act.
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