Customs and Inland Revenue Act, 1881

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Brewer's licence.

Annual value of house exceeding 10l. and not exceeding 15l.

43 & 44 Vict. c. 20.

14. (1.) There shall be granted and paid on a licence to be taken out annually by a brewer (not being a brewer for sale) who shall be the occupier of a house of an annual value exceeding ten pounds, and not exceeding fifteen pounds, the duty of - - - - - - - - £0 9s. 0d.

(2.) The provisions in sub-sections two and three of section ten of the Inland Revenue Act, 1880, shall apply to such licence as if it had been one of the licences mentioned in sub-section one of that section.