Revenue Act, 1898

Provision as to note and fee under 3 & 4 W. 4. c. 68.

37 & 38 Vict. c. 69.

16.(1) The note and fee required to be delivered and paid in pursuance of section ten of the Licensing (Ireland) Act, 1833, as amended by section fifteen of the Licensing Act (Ireland), 1874, by every person who obtains a licence for the sale of intoxicating liquor by retail in any house in Ireland, shall, if the house is situate in a county or borough where the offices of the clerk of the Crown and clerk of the peace have been united, be delivered and paid to the officer of inland revenue authorised to grant the licence immediately upon the grant of the licence, and the note shall be by him transmitted to the clerk of the Crown and peace.

(2) The provisions of section ten of the Licensing (Ireland) Act, 1833, imposing a penalty for the failure to deliver a note in conformity with that section, shall extend to the failure to deliver a note in conformity with this section, and that penalty may be recovered as an excise penalty.

[S. 17 rep. 8 Edw. 7. c. 49 (S.L.R.).]