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Licences may be granted to new beginners for a part of the year, on payment of proportional part of the duty, according to the quarter of the year in which the licence shall be taken out.
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17. Provided always, that if any person or persons shall commence or begin to exercise or carry on any trade or business, for the exercise or carrying on of which an excise licence is required, such person or persons not having before taken out any such licence, it shall and may be lawful for the person and persons authorized to grant licences to grant such licence for the remainder of the current year in which such licence shall be taken out, ending on the fifth day of July or on the tenth day of October next following the date of the licence taken out by such person or persons, according to the nature of such licence, upon payment of such proportional part of the duty thereupon imposed, in such manner as herein-after mentioned; that is to say, if such licence shall be taken out at any time within the first quarter of the current year in which such licence shall be taken out, and ending as aforesaid, or in the quarter expiring on the tenth day of October, or on the fifth day of January, next following the date of such licence, according to the nature of the licence taken out, that then the person or persons taking out such licence shall pay the whole duty imposed upon such licence, in such manner as herein-before mentioned at the time of granting such licence; and if such licence shall be taken out at any time within the second quarter of such current year, and ending as aforesaid, or in the quarter expiring on the fifth day of January, or on the fifth day of April, next following the date of such licence, according to the nature of the licence taken out, the person or persons taking out such licence shall pay three fourth parts of the duty imposed upon such licence, in such manner as herein-before mentioned at the time of granting such licence; and if such licence shall be taken out at any time within the third quarter of such current year, and ending as aforesaid, or in the quarter expiring on the fifth day of April, or on the fifth day of July, next following the date of such licence, according to the nature of the licence taken out, one half of the duty imposed upon such licence shall be paid in such manner as herein-before mentioned at the time of granting such licence; and finally, if such licence shall be taken out at any time within the last quarter of such current year, and ending as aforesaid, or in the quarter expiring on the fifth day of July, or on the tenth day of October, next following the date of such licence, according to the nature of the licence taken out, that then a fourth part only of the duty imposed upon such licence shall be paid in such manner as herein-before mentioned at the time of granting such licence.
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