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Powers and provisions of Excise Acts to apply to the duties granted by this Act.
Value of premises, how to be calculated.
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2. The duties by this Act granted shall be deemed to be Excise duties, and shall be under the care and management of the Commissioners of Inland Revenue for the time being; and all powers, provisions, and regulations, penalties, and forfeitures contained in or enacted by any Act in force in relation to Excise duties, shall, in all cases not herein expressly provided for, and so far as the same are not superseded by and are consistent with the express provisions of this Act, be duly observed, applied, and put in execution for ascertaining the value of any house or premises in respect of which any licence shall be applied for under this Act, and for charging, collecting, and securing the said duties hereby granted, and otherwise relating thereto, as fully and effectually as if the same powers, provisions, and regulations, penalties and forfeitures, were repeated and re-enacted in the body of this Act with reference to such value and to the said duties hereby granted: Provided always, that the valuation of any such house or premises on which the last preceding rate for the relief of the poor had been made shall be deemed and taken to be the value of such house or premises for any of the purposes of this Act.
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