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CUSTOMS AND INLAND REVENUE ACT 1875
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CHAPTER XXIII.
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An Act to grant certain Duties of Customs and Inland Revenue, to alter other Duties, and to amend the Laws relating to Customs and Inland Revenue. [14th June 1875.]
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Short title.
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1. This Act may be cited as “The Customs and Inland Revenue Act, 1875.”
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[Ss. 2–6 rep. 46 & 47 Vict. c. 39. (S.L.R.)]
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Part III.—Excise.
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[S. 7 rep. 46 & 47 Vict. c. 39. (S.L.R.)]
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Alteration of duties on medicine licenses.
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8. Upon or in respect of the licences to be taken out yearly in any part of Great Britain by the owners, proprietors, makers, and compounders of, and persons uttering, vending, or exposing to sale, or keeping ready for sale any medicine liable to stamp duty, there shall be paid for each such licence—
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The duty of - - - £0 5 0
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Wine dealers licence to include sweets.
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9. A licence to a dealer in foreign wine, or to a retailer thereof, shall be granted so as to extend to the sale of any kind of sweets, or made wines, or mead, or metheglin in any quantity, without the payment of any further duty than such as is chargeable on a licence to a dealer in foreign wine, or to a retailer thereof.
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[S. 10 rep. 43 & 44 Vict. c. 24. s. 164.]
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As to licences for carriages hired.
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11. . . . Every person who shall let any carriage for hire for any period less than one year shall for the purposes of the said Act be deemed to be the person keeping such carriage, and every person who shall hire any carriage for a year or any longer period shall for the purpose of the said Act be deemed to be the person keeping such carriage.
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Spirit grocers and beer dealers licences in Ireland.
37 & 38 Vict. c. 69.
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12. Whereas licences taken out by spirit grocers in Ireland and licences and additional licences taken out by beer dealers in Ireland now by law expire on the fifth day of July in each year, and it is expedient to alter the time of the expiration of such licences; be it enacted that all such licences shall expire on the tenth day of October next after the granting thereof Provided always, that nothing in this Act contained shall continue in force any such licence granted in pursuance of a justice's certificate requiring to be confirmed under section twelve of the Licensing Act (Ireland), 1874, after the time limited by the said section for the continuance of such licence, unless such certificate shall be confirmed in the manner by the said section prescribed.
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[S. 13 rep. 54 & 55 Vict. c. 38. s. 28. S. 14 and Sched. rep. 46 & 47 Vict. c. 39. (S.L.R.)]
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