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Alteration of Excise duties on licences to deal in gold and silver plate.
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1. . . . there shall be charged and paid the following Excise duties on licences to deal in plate to be taken out yearly in the United Kingdom by the persons herein-after mentioned; (that is to say,)
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By every person who shall trade in or sell any article composed wholly or in part of gold or silver, in respect of every house, shop, or other place in which his trade or business shall be carried on–
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Where the gold shall be above two pennyweights and under two ounces in weight, or the silver above five pennyweights and under thirty ounces in weight, the sum of two pounds six shillings :
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Where the gold shall be of the weight of two ounces or upwards, or the silver of the weight of thirty ounces or upwards, the sum of five pounds fifteen shillings :
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By every person [2
exercising or carrying on the trade or business of a hawker, pedlar, or petty chapman], who shall sell in the ordinary course of his trading as a hawker, pedlar, or petty chapman any article composed wholly or in part of gold or silver, the same duties as above mentioned, according to the weight of the gold or silver :
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By every pawnbroker who shall trade in or sell any article composed wholly or in part of gold or silver, or who shall take in pawn, or deliver out of pawn, any such article, in respect of every house, shop, or other place in which his trade or business shall be carried on, the sum of five pounds fifteen shillings :
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By every refiner of gold or silver, in respect of every house, shop, or other place as aforesaid, the sum of five pounds fifteen shillings.
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[2 Words in brackets substituted for “duly licensed as a hawker, pedlar, or petty chapman,” by 51 & 52 Vict. c. 8. s. 9.] |
