son or persons who shall apply for and be legally entitled to receive the same forthwith upon payment of the duty imposed, without any poundage, fee, gratuity, or any other pay. ment whatsoever.* On the death or removal of any person or New lipersons licensed, from the house or premises cence how granted in licensed, the persons authorised to grant licences the year may authorise and empower, by indorsement by excise. on such licence or otherwise as the commissioners of excise shall direct, the executors or administrators, or the wife or child of such deceased person, or the assignee or assignees of such person or persons so removing, who shall be possessed of and occupy the house or premises before used for such purpose, to carry on the same trade in the same premises until the expiration of the time for which the licence was granted, without any fresh licence or payment of any additional duty or any fee thereon, for the residue of such term, But a fresh entry must be made of the premises in the name of the persons to whom such authority is granted; and no such licence shall be granted for the sale of beer, &c. or sweets, &c. by retail, to be drank or consumed on the premises, unless an authority has been granted by a justice of the the peace.t excise li On the licence to sell beer, cider, or perry, by Duty on retail to be drank or consumed on the premises, cence: if the dwelling-house in which the party resides Beer, &c. or retails the same together with the offices, courts, yards, and gardens, there with occupied, Wine. Spirits. is rated to the inhabited house duty at a rent .... .... 330 On licence to sell foreign wine, the person not having a spirit and beer licence 10 0 0 The person not having a spirit licence, but having a beer licence .... 400 The person having a licence to retail beer and also to sell spirits 2 2 0 On licence to sell spirits, if the dwellinghouse, &c. be so rated or valued if under 107. 2 2 0 Sweets. British spirits: 501. or upwards On licence to retail sweets, or made wine, or mead, or metheglin .... 1 1 0 On licence to retail British spirits in England if the dwelling-house, &c. be so rated or valued under 10%.+ .... 50%. or upwards All the above duties, or the aliquot part thereof, where any deduction is allowed, must * 6 Geo. 4. c. 81. s. 2. In order to ascertain the rent or annual value Rent, how ascertainof such house or premises when not so rated, ed. the tenant or occupier thereof, who shall apply for the licence, may produce to the persons authorised to grant it, a certificate signed by himself and the landlord or owner thereof, stating the true rent paid by, or for which they are let to, him; or if that be not reserved by reason of the payment of any premium or performance of any condition or otherwise, stating the estimated rent or true annual value. And the rate or duty payable for the licence shall be according to the rent or value so certified.* But if the person or persons authorized to grant such licence be dissatisfied with the rent or value so certified, he may adopt such other means to ascertain the true rent or annual value as the commissioners of excise shall from time to time direct; and thereupon the rate of duty shall be paid and received.* A licence may be granted to a person first Duty, if commencing business for the remainder of the licence granted current year in which such licences shall be during the taken out, ending on the 10th of October fol- current lowing, on payment of a proportional part of the duty,—that is, If taken out before the 5th of January, the whole duty. If between the 5 Jan. & 5 Apr. of the duty. 5 Apr. & 5 July 5 July & 10 Oct. to be paid at the time of granting such licence.t year. Repayment of duties. Distinct licence for distinct premises. But no person shall for this purpose be considered a person first commencing business, who shall at any time have taken out an excise licence for the same trade or business, whether on the same or on other premises, but such person shall pay the whole duty, unless at least two years have elapsed between the expiration of the former and the taking out of the new licence.* If the term for which such certificate as afore said was granted shall expire, no disqualifying conviction having taken place within the current year for which the excise licence is granted, and shall not be renewed for the succeeding year, the following proportions of the duty shall be repaid to the persons then holding such licence by the persons authorized to receive such duties; If it expire within the first quarter, threefourths of the duty. second third one half. one quarter.+ No one licence shall authorize any person to carry on the trade or business mentioned in it in more than one separate distinct set of premises, such premises being all adjoining or contiguous to each other, and situate in one place, and held together for the same trade or business, and of which he shall have made lawful entry, to exercise and carry on therein his trade or business at the time of granting such licence, but distinct licences shall be taken out by every such person to exercise or carry on + Ib. s. 24. v. post. * 6 Geo. 4. c. 81. s. 18. his trade or business at or in any other or different premises.* Every ale-house keeper, victualler, or retailer Entry of of beer or ale, who shall receive into his premises. possession or power any beer or ale to dispose of by retail, shall, at least three days before beginning to sell or dispose of it, make a true and particular entry in writing, at the next office of excise, of every house, cellar, outhouse, vault, room, store-house, or other place where it is or shall be kept or sold, and of the true names of the parties making it, and stating whether they are ale-house keepers, victuallers, or retailers; and such persons shall be deemed the occupiers or proprietors of every such place so long as the entry shall remain in force or the ale or beer shall remain in their custody, possession, or power, under penalty for every default or neglect of 501.; and all such unentered places in which any beer, ale, or worts in casks shall be kept, shall be deemed to be private and concealed store-houses, &c. within the meaning of every act of parliament in force in relation to such concealed places.† No law relating to the excise is altered by 9 Geo. 4. c. 61. except where expressly altered, or otherwise provided for. 9 Geo. 4. c. 61. does not prohibit any person Booths. from selling beer in booths or other places, at the time or within the limits of the ground or place in or upon which is holden any lawful fair, as he might have before done.§ * 6 Geo. 4. c. 81. s. 10. + 35 Geo. 3. c. 113. s. 7. S. 36. § Ib. |