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Licences for the sale of tobacco in railway carriages.
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12. [2]
(1.) It shall be lawful for any railway company (including in such term any person or persons who is or are proprietor or proprietors of a railway or of carriages used for the conveyance of passengers upon a railway) to make application to the Commissioners of Inland Revenue for the grant of a licence or licences for the dealing in and sale of tobacco and snuff by any means personal, mechanical, or otherwise in any railway carriage of which such company are the proprietors.
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(2.) Such application shall be made upon a form to be provided by the Commissioners and containing such particulars as they may prescribe.
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(3.) The licence shall be granted by the Commissioner upon payment in respect of each carriage of the excise duty of five shillings and threepence and shall expire on the fifth day of July after the date thereof.
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(4.) All the enactments relating to the dealing in and sale of tobacco and snuff and excise licences shall be applicable to such carriages and licences, and every carriage in respect of which a licence is granted shall be deemed to be “premises” of a dealer in and seller of tobacco within the meaning of the enactments relating to the dealing in and sale of tobacco or snuff.
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(5.) If any railway company shall deal in or sell tobacco or snuff, or suffer tobacco or snuff to be dealt in or sold in any railway carriage without having in force a licence authorising the company so to do, such company shall incur a fine of fifty pounds, and if in any proceedings for the recovery of such fine any question shall arise as to the proprietorship of any railway carriage the proof of proprietorship shall lie upon the defendant.
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[2This section applies in the case of omnibuses, tramway cars, and tramway carriages as it applies in the case of railway carriages and applies to the proprietors of any such omnibuses, tramway cars, or tramway carriages as it applies to the proprietors of railway carriages or to a railway company. See 60 & 61 Vict. c. 24. s. 6.] |
