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Duties on licences for the sale of liquors and tobacco in boats.
9 Geo. 4. c. 47.
4 & 5 Will. 4. c. 75
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45. (1.) The duty now charged upon a licence to supply, retail, and sell foreign wine, strong beer, cider, perry, spirituous liquors, and tobacco to passengers on board any packet-boat or other vessel employed for the carriage and conveyance of passengers, to be consumed in or on board such boat or vessel, shall cease to be payable, and there shall be granted and paid the following duties of excise; (that is to say,)
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Upon a licence to be taken out for the sale of spirits, wine, beer, and tobacco to be consumed on board a boat or vessel of any description employed for the carriage and conveyance of persons going as passengers from any place in the United Kingdom to any other place in the United Kingdom, or going from and returning to the same place on the same day,—
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(2.) Such licences shall be granted under and be subject to the enactments contained in the Passage Vessel Licences Act, 1828, amended by section ten of the Excise Act, 1834, so far as such enactments are consistent with this Act and the terms of the licences respectively.
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