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Persons who have been licensed before shall not on taking out a new licence be considered beginners, unless the old licence expired at least two years before the new licence is taken out.
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18. Provided also, that no person or persons who shall at any time have taken out an excise licence for the exercise or carrying on of any trade or business for which an excise licence is required, and who shall in any subsequent year after such licence shall have expired take out a new licence for the carrying on the same trade or business, whether on the same or on other or different premises from those on which he, she, or they before carried on such trade or business, shall be deemed or taken to be a person or persons commencing or beginning to exercise or carry on such trade or business, within the intent and meaning of this Act, so as to entitle him, her, or them to take out such licence upon payment of a proportional part only of the duty thereupon imposed; but all and every such person or persons as aforesaid shall pay the whole of such duty, unless the period of time between the expiration of the former licence and the taking out of the new licence shall at the least be a period of two years.
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