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Duty on moneylenders' licences.
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19.—(1) There shall be charged, levied, and paid for and upon every licence (in this section referred to as a moneylender's licence) to act and carry on business as a moneylender issued under any Act passed or to be passed during the financial year beginning on the 1st day of April, 1931, an excise duty at the following rates, that is to say:—
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(a) on a moneylender's licence expiring on the 31st day of July, 1932—ten pounds;
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(b) on a moneylender's licence expiring on the 31st day of July in any year, other than the year 1932, and taken out within six months before such expiry—ten pounds;
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(c) on any other moneylender's licence—fifteen pounds.
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(2) Where it is proved to the satisfaction of the Revenue Commissioners that there is in force an excise licence to carry on the business of a pawnbroker at any premises in respect of which one or more moneylender's licences is or are taken out by the individual or individuals carrying on such business the Revenue Commissioners shall—
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(a) where only one such moneylender's licence is so taken out, remit or, if the duty has been paid, repay one-half of the duty on such licence, and
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(b) where two or more such moneylenders' licences are so taken out, remit or, if the duty has been paid, repay one-half of the duty on such one of such licences as is first taken out.
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