Excise Act, 1860

As to penalty under 23 & 24 Vict. c. 27. s. 9.

42. And whereas by section nine of the Refreshment Houses Act, 1860, a penalty of twenty pounds is imposed upon every person who shall keep a refreshment house, for which a licence is required, without taking out and having in force a proper licence in that behalf: Be it enacted, that the said penalty shall be denominated an Excise penalty, and shall be recovered, levied, mitigated, and applied in the manner directed by the forty-third section of the same Act with regard to penalties so denominated.