In what Cases, upon the Ex

piration of Magistrate's Authority, to keep a Public House

on Excise Licences herein mentioned returned.

tail, to be drank or consumed upon the House or Premises which are granted upon such retail Beer Excise Licence do thereupon also expire;' Be it therefore enacted, That if the Term for which any such Certificate or Authority as aforesaid is granted shall expire (no Conviction as before mentioned having taken place) at any Time within the First Quarter of the current Year for which such Excise Licences as aforesaid respectively were granted, and no within the Year, such Certificate or Authority shall be renewed or granted for the the proportional succeeding Year, Three fourth Parts of the Duties thereupon reParts of Duties spectively paid by the Person or Persons to whom the same respectively were granted, shall be returned to the Person or Persons then holding such Licences, and carrying on Trade or Business in such House or Premises; and if such Certificate or Authority as aforesaid shall expire as aforesaid, at any Time within the Second Quarter of the current Year for which such Licences as aforesaid respectively were granted, and shall not be renewed or granted for the succeeding Year, One half Part of the Duties paid thereon respectively shall be returned as aforesaid; and if such Certificate or Authority shall so expire as aforesaid, at any Time within the Third Quarter of the current Year for which such Licences as aforesaid respectively were granted, and shall not be renewed or granted as aforesaid, then One fourth Part of the Duties paid thereon respectively shall be returned as aforesaid; and the Collector or other Person or Persons to whom the Duty or Duties payable on such Licences respectively was or were paid at the Time of granting the same, shall and are hereby respectively authorized and required to return such Sum or Sums of Money as aforesaid to such Person or Persons as aforesaid, on Application to him or them being thereupon made by such Person or Fersons for that Purpose.

Parties li-
censed, to put
up over their

Premises their
Names and

Trades, in the

Manner herein mentioned, and to keep the

same in repair.

Penalty.

XXV. And be it further enacted, That all and every Person or Persons in the United Kingdom, required by any Law or Laws of Excise to make Entry of his, her or their Premises, in order to exercise or carry on therein any Trade or Business, for which an Excise Licence is required, and who shall have taken out such Licence, shall paint or cause to be painted, or shall place and fix in Letters publicly visible and legible, and at least One Inch long, in and upon his, her or their entered Premises, his, her or their Names respectively, at full Length (or where there are Partners or more than One Person engaged in carrying on jointly the same Trade or Business, the Name or Style of the Firm or Partnership), and after such Name or Names, the Word "Licensed," adding thereto the Words necessary to express the Purpose, or Trade or Business for which such Licence has been granted; and such Person or Persons shall cause such Letters to be painted or placed, and fixed in some conspicuous Place on the Outside of the Front of his, her or their said Premises, over the principal outward Door or Gate, or Entrance Door thereto, and not more than Three Feet from the Top of such outward Door or Gate, or Entrance Door; and if any such Person or Persons as aforesaid shall not paint or place and fix such Letters as aforesaid, or shall not preserve and keep the same so painted, placed and fixed, or shall not repaint or renew the same as often as Necessity shall require, for the Purpose of keeping the same in good Order

and

and Condition during the Continuance of his, her or their Licence,
he, she or they shall forfeit for every such Offence the Sum of
Twenty Pounds; and if any Person or Persons not being licensed
to exercise or carry on any Trade or Business for which a Li-
cence is required by this Act, shall put or have any such Letters
as aforesaid upon his, her or their Premises, or any Letters im-
porting that he, she or they does or do exercise or carry on any
such Trade or Business, or is or are licensed so to do, all and
every such Person or Persons shall for every such Offence forfeit Penalty.
the Sum of Twenty Pounds.

Not taking out Licences required by this

XXVI. And be it further enacted, That if any Person or Persons shall make or manufacture, deal in, retail or sell any Goods or Commodities hereinafter mentioned, or shall exercise or carry on any Trade or Business hereinafter mentioned, for the making or manufacturing, or dealing in, retailing or selling of which Goods or Commodities, or for the exercising or carrying on of which Trade or Business a Licence is required by this Act, without taking out such Licence as is in that behalf required, he, she or they shall, for every such Offence, respectively forfeit and lose the respective Penalty thereupon imposed, as hereinafter follows; (that Penalty. is to say,)

Every Distiller or Maker of Low Wines or Spirits, and every Rec- Description of tifier or Compounder of Spirits, so offending respectively, shall Offenders. respectively forfeit and lose Five hundred Pounds:

Every Manufacturer of Tobacco or Snuff so offending, shall forfeit
and lose Two hundred Pounds:

Every Person exercising or carrying on the Trade or Business of
an Auctioneer, or selling any Goods or Chattels, Lands, Tene- "e
ments or Hereditaments by Auction ;

Every Brewer of Table

Beer only, for Sale; Every Brewer of Beer (other than Table Beer only) for Sale; - Every Brewer of Beer for Sale, who were shall retail such Beer to be consumed elsewhere than on his, her or their Premises; - Every Person, not being a Brewer of Beer, who shall sell Strong Beer only in Casks, containing not less than Four Gallons and a Half, or in not less than Two Dozen reputed Quart Bottles at One Time, to be drank or consumed elsewhere than on his, her or their Premises; Every Maker of Wax or Spermaceti Candles, for Sale; Every Chandler or Maker of Candles, for Sale, other than Wax or Spermaceti Candles; Every Glass Maker; - Every Tanner; - Every Tawer; Every Dresser of Hides or Skins in Oil; - Every Currier; Every Maker of Vellum or Parchment ; -Every Maltster or Maker of Malt; Every Maker of Paper, Pasteboard or Scaleboard; Every Printer, Painter or Stainer of Paper;- Every Calico Printer, and every Printer, Painter or Stainer of Linens, Cottons, Stuffs or Silks; - Every Maker of Soap for Sale; - Every Dealer in Spirits, not being a Retailer thereof; - Every Retailer of Spirits in Ireland, being licensed to trade in, vend and sell Coffee, Tea, Cocoa Nuts, Chocolate or Pepper; Every Starch Maker for Sale ;--- Every Maker of Sweets or Made Wines, or of Mead or Metheglin, for Sale; Every Maker of Vinegar or acetous Acid, for Sale; Every Dealer in Foreign Wine; - And every Wire Drawer or

other

In what Case
Occupiers of

Premises where
Goods are re-
tailed without
Licence by
Persons un-
known, deemed

Retailers thereof.

Licensed Persons not producing Licence on Demand of Officer. Penalty.

Regulations as to reward to Informers against unlicensed

Traders where

other Person, who shall draw or cause to be drawn any Gilt or Silver Wire, commonly called Big Wire, so offending respectively; shall repectively forfeit and lose the Sum of One hundred Pounds:

Every Person who shall sell Beer, Cyder or Perry by Retail, to be drank or consumed in his, her or their House or Premises; Every Retailer of Spirits, not being a Retailer of Spirits in Ireland, duly licensed to sell Coffee, Tea, Cocoa Nuts, Chocolate or Pepper;-Every Retailer of Foreign Wine; - Every Retailer of Sweets or Made Wines, or of Mead or Metheglin ;

Every Person trading in or selling Coffee, Tea, Cocoa Nuts, Chocolate or Pepper; Every Dealer in or Seller of Tobacco or Snuff; - Every Maker of Stills in Scotland or Ireland; Every Person in Scotland or Ireland, not being a Distiller, Rectifier or Compounder of Spirits, who shall keep or use any Still for the carrying on the Trade of a Chemist, or any other Trade or Business requiring the Use of any Still or Stills, so offending respectively; shall respectively forfeit and lose the Sum of Fifty Pounds.

XXVII. And be it further enacted, That if any Spirits shall be sold or delivered in any Quantity less than Two Gallons, or if any Beer, Wine, Cyder, Perry, Sweets, Mead or Metheglin, or Vinegar or any other Goods for the Retail of which a Licence is by this Act required, shall be sold by Retail in any House or Premises, or in any Part of any House or Premises, by any Person or Persons unknown, or who shall not be licensed for that Purpose according to this Act, the Occupier of such House or Premises, or Part of any House or Premises where such Spirits or other Liquors or Goods shall be so sold as aforesaid, if but One Occupier only, and if more than One, then the several Occupiers thereof, being privy or consenting thereto, shall be deemed and taken to be the Retailer or Retailers of such Spirits, or other Liquors or Goods, and as such shall be subject and liable to the Penalties imposed upon Persons for the Sale of Spirits, or such other Liquors or Goods, by Retail, without Licence.

XXVIII. And be it further enacted, That if any Person or Persons licensed to exercise or carry on any Trade or Business, or make or sell any Goods for which an Excise Licence is required, shall not produce and deliver such Licence to be read and examined by any Officer or Officers of Excise, within a reasonable Time after such Officer or Officers shall demand the Production thereof, such Person or Persons shall for each and every such Offence forfeit the Sum of Twenty Pounds.

XXIX. And for the Encouragement of those who shall discover Offences committed against the Laws relating to Excise Laws; Be it further enacted, That where any Person or Persons shall be lawfully convicted of any Offence in carrying on any Trade or Penalty cannot Business, or making or selling any Goods without Licence, for the carrying on of which Trade or Business, or the making or selling of which Goods a Licence or Licences is or are required by this Act, and the pecuniary Penalty imposed for such Offence shall not be paid and cannot be levied, it shall and may be lawful for the Commissioners of Excise to cause such Reward as they shall think

be recovered.

fit, not exceeding Ten Pounds in each Case, to be paid to the several and respective Persons who shall appear to them to be entitled thereto, as Informers, out of any Monies in their Hands arising by any Penalties or Forfeitures incurred under the Laws of Excise.

XXX. Provided always, and be it further enacted, That nothing in this Act contained shall in any wise prejudice the Privileges heretofore used and enjoyed by any University in the United Kingdom of Great Britain and Ireland, or the respective Chancellors or Scholars of the same respectively, or their Successors, or the Master, Wardens, Freemen and Commonalty of the Vintners of the City of London, or other City or Town Corporate, in any Part of the United Kingdom, or the Mayor or Burgesses of the Borough of Saint Albans, in the County of Hertford, or their Successors, but that they may respectively use and enjoy such Privileges as they have heretofore respectively lawfully used and enjoyed the same.

XXXI. And be it further enacted, That all Powers, Authorities, Rules, Regulations, Restrictions, Exceptions, Provisions, Clauses, Matters and Things, which in and by any Act or Acts of Parliament relating to the Revenue of Excise in force in Great Britain or Ireland respectively on or immediately before the said Fifth Day of July One thousand eight hundred and twenty five, are provided, settled or established for securing, enforcing, managing, raising, levying, collecting, paying, mitigating or recovering, adjudging or ascertaining the Excise Duties or Penalties thereby granted or imposed, and for preventing, detecting and punishing Frauds relating thereto, other than and except in such Cases for which other Penalties, Regulations or Provisions are made or prescribed by this Act shall be exercised, practised, applied, used and put in Execution in and for the managing, raising, levying, collecting, mitigating, adjudging, ascertaining, recovering and paying the several Duties and Penalties respectively hereby granted or imposed, and for the due Enforcement of all other Matters and Things herein contained, so far as the same are not repugnant to or inconsistent therewith, as fully and effectually to all Intents and Purposes, as if all and every the said Powers, Authorities, Rules, Regulations, Restrictions, Exceptions, Provisions, Clauses, Matters and Things were particularly repeated and again enacted in this present Act.

XXXII. And be it further enacted, That all Penalties and Forfeitures imposed by this Act (save and except in such Case where any special Provision is herein made), shall be sued for, levied, recovered, mitigated and distributed by such Ways, Means and Methods, and in such Manner, as by any Law or Laws of Excise in force is or shall in that Behalf be directed, provided and enacted in Great Britain and Ireland respectively.

Proviso for the
Universities,

Vintners' Com

pany in Lon

don and Borough of St. Albans.

Former Regulations to be put in force in this Act, except where repealed or altered by

Execution of

this Act.

Recovery and
Application of

Penalties.

XXXIII. And be it further enacted, That all Powers, Autho- Former Regulrities, Rules, Regulations, Restrictions, Exceptions, Provisions, ations which are Clauses, Matters and Things provided for or contained in any inconsistent Act or Acts of Parliament in force relating to the Revenue of with this Aet Excise in Great Britain or Ireland respectively, on or immediately before the Fifth Day of July One thousand eight hundred and twenty five, expressly repealed, altered or re-enacted

6 GEO. IV.

H h

by

repealed.

Irish Licences

of 1825 to be charged and

paid according to the Rates imposed by this Act.

Proviso for

Duties on Licences for the Trader, &c. herein mentioned.

Commence

ment of Act.

Act may be altered, &c. this Session.

by this Act, or which are repugnant to, or inconsistent with the several Matters, Clauses, Provisions and Regulations of this Act, any or either of them, shall, and the same are hereby respectively, from and after the said Fifth Day of July One thousand eight hundred and twenty five, declared to be repealed, and shall no longer be put in force or observed in any Part of the United Kingdom.

XXXIV. Provided always, and be it further enacted, That for and upon the several Excise Licences taken out by any Person or Persons in Ireland, in and for the Year One thousand eight hundred and twenty five, under the Laws of Excise then in force, there shall be raised, levied, collected and paid, so much only of the Duties payable thereon as shall be equal and correspondent to the several Sums of Money made payable by this Act upon such Licences from and after the Fifth Day of July One thousand eight hundred and twenty five, so far as the same can be computed, adjusted and ascertained; and that it shall and may be lawful for the Commissioners and several Collectors of Excise, and they are hereby authorized and required to repay out of any Money in their Hands arising from Duties of Excise, to all and every Person and Persons who have taken out any Excise Licence in Ireland, in and for the Year One thousand eight hundred and twenty five, and paid the Duty thereon payable by the Laws then in force, so much as may be the computed, adjusted and ascertained Excess of the Duties so paid over and above the Rate of Duty on such Licence made payable by this Act from and after the Fifth Day of July One thousand eight hundred and twenty five, upon the Application of such Person and Persons to such Commissioners, or the Collectors of Excise for the same.

XXXV. Provided always, and be it enacted, That nothing in this Act contained shall extend or be deemed or construed to extend to repeal the Excise Duties on Licences for selling or making Gold or Silver Plate in Ireland, or on Licences for exercising the Trade or Calling of a Hawker, Pedlar, Petty Chapman, or other trading Person going from Place to Place in Ireland ; or on Licences to travelling Tinkers or Persons hawking about Tea for Sale in Ireland; or on Licences for Servants or other Persons employed in carrying Goods of any such Hawker or Pedlar; or on Horses or other Beasts bearing or drawing Burthen, which such Person shall so travel with in Ireland; nor to repeal the Duties on Excise Licences to Persons letting Horses to hire, for the Purpose of travelling Post in Ireland; or on Excise Licences to Persons trading in, vending or selling Gold and Silver Plate in Great Britain; any Thing hereinbefore contained to the contrary notwithstanding.

XXXVI. And be it further enacted, That this Act shall commence and take Effect from and immediately after the Fifth Day of July One thousand eight hundred and twenty five.

XXXVII. And be it further enacted, That this Act, or any of the Provisions thereof, may be altered, varied or repealed, by any Act to be passed in this Session of Parliament.

САР.