Refreshment Houses (Ireland) Act, 1860

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Certain duties to be charged for licences herein mentioned.

1. There shall be charged, levied, and paid, unto and for the use of Her Majesty, for and upon the several licences herein-after-mentioned, the respective rates and duties following; (that is to say),

£s. d.

For every licence to keep a refreshment house—

. . . . . .

And for every licence to be granted as herein-after mentioned to any licensed keeper of a refreshment house to sell therein by retail foreign wine to be consumed in such house or on the premises belonging thereto—

If such house and premises shall be under the value of 50l. a year      -      -      -      3      3      0

And if the same shall be of the value of 50l. a year or upwards     -      -      -      -      5      5      0

And for every licence to be taken out by any person for the selling by retail in any shop of foreign and British wine not to be consumed in the house or shop or on the premises where sold—

If the house and premises shall be under the value of 50l. a year         -      -      -      2      2      0

And if the same shall be of the value of 50l. a year or upwards     -      -      -      -      3      3      0