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Duty on additional licence to be 2l.2s. annually, and to be an excise duty.
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10. For every such additional licence there shall be paid an annual duty of excise of two pounds two shillings, which said duty shall be under the collection and management of the Commissioners of Excise, and shall be raised, recovered, paid, and accounted for, in the same manner, and under the same enactments, provisions, pains, penalties, and forfeitures, as other licence duties under the collection and management of the Commissioners of Excise are raised, recovered, paid, and accounted for.
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Certificate books to be printed on paper provided under 2 & 3 Will. 4. c. 16.
Commissioners of Excise to provide plates and types.
Punishment of persons counterfeiting plates, types, certificates, &c.
2 & 3 Will. 4. c. 16.
Paper to be used need not have the words “Excise Office” thereon.
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18. The certificate book, prepared with proper printed forms of certificates, which by this Act is directed to be delivered by the proper officer of excise to every dealer in and to every retailer of spirits who requests the same in writing of such officer, shall be printed on paper provided under and by virtue of the Excise Permit Act, 1832, to be used in Great Britain and Ireland for permits, under and subject to the same enactments, rules, regulations, exceptions, pains, and penalties, as is or are in the said Act contained for or in respect of the same paper when used by the Commissioners of Excise for permits; and the said commissioners shall cause to be provided plates engraved with such marks, stamps, numbers, or devices, which they may afterwards alter, as to them seems meet, and shall also cause to be provided types cast in any particular form that they think proper for the printing, stamping, and marking the said paper for such certificates; and the said plates shall be engraven and types cast by such person or persons as the said commissioners for that purpose authorize or appoint, and the said plates so engraven, and the types so cast, shall be kept by such officer or other person as the said commissioners authorize or appoint; and every person not being so authorized or appointed by the said commissioners who engraves, casts, cuts, or makes, or causes or procures to be engraven, cast, cut, or made, or aids or assists in engraving, casting, cutting, or making, any plate or type made or used by the direction of the said commissioners for the purpose of marking or printing the paper to be used for certificates, and every person (except as aforesaid) who knowingly has in his custody or possession, without lawful excuse (the proof whereof shall lie on the person accused), any such plate or type, shall for every such offence be adjudged guilty of the like offence, and shall suffer punishment accordingly, as by the Excise Permit Act, 1832, is provided for and enacted in respect of any person adjudged guilty of a similar offence for and in respect of the plates or types provided by the said commissioners for the printing of permits; and every person who counterfeits or forges, or causes or procures to be counterfeited or forged, or assists in counterfeiting or forging, any such certificate as aforesaid, or any part of any such certificate, or counterfeits any impression, mark, or stamp, number, or device, provided or appointed by the said commissioners to be put on such certificate, or who utters, gives, or makes use of any counterfeited or forged certificate, knowing the same or any part thereof to be counterfeited or forged, or who utters, gives, or makes use of any such certificate with any such counterfeited impression, mark, or stamp, number, or device, knowing the same to be counterfeited, and every person who knowingly or willingly accepts or receives any counterfeited or forged certificate, or any certificate with any such counterfeited impression, mark, or stamp, number, or device thereon, knowing the same to be counterfeited, shall for every such offence be adjudged guilty of the like offence, and shall suffer punishment accordingly, as by the Excise Permit Act, 1832, is provided for and enacted in respect of every person adjudged guilty of a similar offence for and in respect of the plates or types provided by the said commissioners for the printing of permits: Provided always, that it shall be lawful for the said commissioners to cause the paper to be used for the printing of permits under the Excise Permit Act, 1832, or to be used for the printing of certificates under this Act, to be made of such quality or texture, or with such letters, figures, marks, or devices visible in the substance of such paper, as the said commissioners may direct, without such paper having the words “Excise Office” visible in the substance thereof; and all papers so made and used shall be subject to the same enactments, rules, regulations, exceptions, pains, and penalties, as is or are contained in the said recited Act for and in respect of the paper to be provided as directed by that Act.
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