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Upon the expiration of the justices’ authority to keep a public house within the year before the expiration of the excise licences granted thereupon (no conviction having taking place), a proportional part of the duties on the excise licences shall be returned.
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24. And whereas the periods at which justices or the peace or magistrates, or other competent persons as aforesaid, are in the practice of granting such certificates or authorities as aforesaid to persons to keep common inns, alehouses, or victualling houses, are various, and at different times in different parts of the United Kingdom: And whereas the same do not in any manner correspond with the period at which excise licences are granted, or for which the same continue in force; and that upon the expiration of such certificate or authority as aforesaid, the excise licence to sell beer, cyder, or perry by retail, to be drank or consumed upon the house or premises where sold, granted upon such certificate or authority as aforesaid, expires, and the excise licences to sell spirits, foreign wines, sweets or made wines, and mead or metheglin by retail, to be drank or consumed upon the house or premises, which are granted upon such retail beer excise licence, do thereupon also expire: Be it therefore enacted, that if the term for which any such certificate or authority as aforesaid is granted shall expire (no conviction as before mentioned having taken place) at any time within the first quarter of the current year for which such excise licences as aforesaid respectively were granted, and no such certificate or authority shall be renewed or granted for the succeeding year, three fourth parts of the duties thereupon respectively paid by the person or persons to whom the same respectively were granted shall be returned to the person or persons then holding such licences, and carrying on trade or business in such house or premises; and if such certificate or authority as aforesaid shall expire as aforesaid at any time within the second quarter of the current year for which such licences as aforesaid respectively were granted, and shall not be renewed or granted for the succeding year, one half part of the duties paid thereon respectively shall be returned as aforesaid; and if such certificate or authority shall so expire as aforesaid at any time within the third quarter of the current year for which such licences as aforesaid respectively were granted, and shall not be renewed or granted as aforesaid, then one fourth part of the duties paid thereon respectively shall be returned as aforesaid; and the collector, or other person or persons, to whom the duty or duties payable on such licences respectively was or were paid at the time of granting the same, shall and are hereby respectively authorized and required to return such sum or sums of money as aforesaid to such person or persons as aforesaid, on application to him or them being thereupon made by such person or persons for that purpose.
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