thorised and enabled by having taken out the licence in the faid recited act directed, fubject to the payment of fuch duties as were therein reSpectively charged upon fuch licences to fell wine by retail, should fell or utter by any retail measure, or in bottles in any quantity less than twenty-five gallons, any kind of liquor made in Great Britain, by infufion, fermentation, or otherwife, from foreign fruit or fugar, or from British fruit or fugar, or from fruit or fugar mixed with any other ingredients, commonly called Sweets or Made Wines, or any kind of liquor made in Great Britain, and known by the name of Sweets or Made Wines, of whatsoever materials, or in whatsoever manner the fame might be made, upon pain to forfeit for every fuch offence one hundred pounds: and whereas by another act, made in the twentyfixth year of the reign of his prefent Majefty, for granting to his 26Ge0.3.C.74, Majefty additional duties upon fweets, and for afcertaining the duties upon licences to be taken out by perfons dealing in fweets, reciting, that it was then expedient that feparate licences fhould be granted to the venders of foreign wines imported, and to the venders of fweets or British-made wines, it was enacted, That, from and after the fifth day of July one thousand feven hundred and eighty-fix, it fhould and might be lawful to and for his Majesty's commiffioners of Stamps, or any two of them, to grant upon any piece of vellum or parchment, or sheet or piece of paper, any licence for felling of fweets or British-made wines by any retail measure, to any person or perfons applying for the fame (although fuch person or persons should not have a fpirituous liquor or ale licence), ftamped or marked with a stamp or mark of two pounds and four fhillings; and all and every perfon and perfons felling British-made wines only under fuch licences, fhould be freed and difcharged from any penalty by the acts therein mentioned impofed for felling wine under licences not stamped as by the faid acts were directed: and whereas by another act, made in the twenty-eighth year of the reign of his prefent Majefty, to prevent the fale of sweets and 28 Geo. 3. for confumption in the houses of retailers thereof, who fhall not C. 37, recited. have licences to fell beer or ale, and for other purposes therein mentioned, reciting fo much of the faid act made in the twenty-fixth year of the reign of his prefent Majesty as is herein-before recited; and that it was expedient to restrain the felling British wines or fweets for confumption in the houses of retailers thereof to fuch perfons only as fhould have obtained as well a licence for felling beer and ale, as a licence for the fale of British-made wines, it was enacted, That, from and after the fifth day of July one thousand seven hundred and eightyeight, no perfon fhould, by virtue of any licence for the fale of Britishmade wines or feets, be intitled to fell fuch wines or fweets, for confumption in his or her own house, unless such person should also have obtained a licence for felling beer and ale: and whereas it is apprehended, that if the faid recited duties were repealed, and other duties impofed in lieu thereof upon licences to be granted, by the commiffioners, collectors, and fupervisors of excife, in England and Scotland refpectively, to perfons retailing foreign wine, or British-made wines or fweets, fuch last-mentioned duties would be more conveniently and effectually managed and collected; be it therefore enacted by the King's moft excellent majefty, by and with the advice and con

F 3

fent

1790, the re

cited duties

fent of the lords fpiritual and temporal, and commons, in this From Oct. 10, prefent parliament affembled, and by the authority of the fame, That, from and after the tenth day of October one thousand seven hundred and ninety, the faid recited duties, under the managemanagement ment of the faid commiffioners of flamps, by the faid acts immiffioners of pofed upon vellum, parchment, or paper, on which fhall be ingroffed, written, or printed, any fuch licence as aforefaid, fhall ceafe and determine.

under the

of the com

stamps to cease.

II. And whereas, by another act made in the fixteenth year of the 16 Geo.2.c.8. reign of his faid late majesty King George the Second, (intituled, An act for repealing certain duties on fpirituous liquors, and on licences for retailing the fame; and for laying other duties on fpirituous liquors, and on licences to retail the faid liquors), it was enacted, That, from and after the twenty-fifth day of March one thousand feven hundred and forty-three, no perfon or perfons whatfoever should prefume, by him, her, or themfelves, or by any other perfon or perfons whatfoever employed by him, her, or them, or for his, her, or their benefit, to retail any brandy, rum, arrack, ufquebaugh, geneva, aquavitæ, or any other distilled fpirituous liquors or strong waters, unmixed, or mixed with themselves, or any other ingredients, and by whatsoever name or names they were or might be called, publickly or privately, without first taking out a licence for that purpofe in manner thereafter directed, within ten days at least before he, she, or they should retail the fame, for which he, she, or they fhould immediately upon taking out thereof, pay down for the fame the fum of twenty fhillings, in manner in the faid act directed: and whereas, by another act made in the twenty-fourth year of the reign of his faid late 24Geo.2.c.40, majesty King George the Second, amongst other things, for granting to his Majefty an additional duty upon fpirituous liquors, and upon licences for retailing the fame, it was enacted, That there fhould, from and after the twenty-fifth day of March one thousand Seven hundred and fifty-two, be raised, levied, collected, and paid, unto his Majefty, his heirs and fucceffors, an additional duty of twenty fhillings per annum for every licence that should be taken out by any perfon or perfons for the retailing fpirituous liquors, pursuant to the "directions of the faid last mentioned act made in the fixteenth year of his faid late majesty King George the Second: and whereas, by three 19Geo.3.c.25, feveral other acts of parliament, made in the nineteenth, twenty-first, 21Geo.3.c.17, and twenty-fecond years of the reign of his prefent Majesty, respectively 22 Geo.3.c.66, granting to his Majesty additional duties upon the produce of the feve

and

ral duties under the management of the respective commiffioners of the customs and excife in Great Britain, three feveral additional duties or imposts of five pounds per centum, five pounds per centum, and five pounds per centum, became charged upon the produce and amount of the faid feveral duties of twenty fhillings, and twenty fhillings, impofed by the said acts of the fixteenth and twenty-fourth years of the reign of his faid late majesty King George the Second: and whereas, by another act, made in the twenty-feventh year of the reign of his prefent Majesty, for laying additional duties upon licences to be taken c. 30, recited, out by perfons dealing by retail in fpirituous liquors, it was enacted, That, from and after the fifth day of July one thousand feven

24 Geo. 3.

hundred

hundred and eighty-feven, there fhould be raifed, levied, collected, and paid, unto and for the use of his Majesty, his heirs and fucceffors, the Several and respective fums in the faid act in that behalf mentioned, for and upon all licences to be taken out annually, in manner therein-after mentioned, by all persons who should retail any distilled fpirituous liquors or strong waters within Great Britain: and whereas it is expedient to repeal the faid recited duties by the faid feveral acts, made in the fixteenth and twenty-fourth years of the reign of his faid late majesty King George the Second, impofed, for or in respect of licences for the retailing of diftilled fpirituous liquors, as well as the faid additional duties or impofts charged thereon by the said acts, made in the nineteenth, twenty-first, and twenty-fecond years of the reign of his prefent Majefty, and allo the faid duties by the faid act, made in the twenty-feventh year of the reign of his faid prefent Majefty, impofed, for or in respect of the licences therein mentioned, and in lieu thereof to impofe other duties on licences to be taken out by persons who shall retail distilled fpirituous liquors or ftrong waters, according to the directions of this act; be it therefore further enacted by the authority aforefaid, That, from From Oct. 10, and after the tenth day of October one thousand seven hundred and 1790, the reninety, the faid recited duties, by the faid feveral acts, made in the cited duties fixteenth and twenty-fourth years of the reign of his faid late mentioned 6 majesty King George the Second, impofed, for or in respect of li- acts to cease; cences for the retailing diftilled fpirituous liquors or ftrong waters, as well as the faid additional duties or impofts charged thereon by the faid acts made in the nineteenth, twenty-firft, and twenty-fecond years of the reign of his prefent Majefty, and also the faid duties by the said act, made in the twenty-feventh year of the reign of his faid prefent Majefty, impofed, for or in respect of the licences therein mentioned, fhall cease and determine.

under the last

arrears and fines.

III. Provided always nevertheless, and be it further enacted by the authority aforefaid, That nothing herein-before contained except as to fhall extend, or be deemed or conftrued to extend, to any arrears of the faid respectively recited duties which may, on the faid tenth day of October one thousand seven hundred and ninety, remain unpaid, or to any fine, penalty, or forfeiture, fines, penalties, or forfeitures relating thereto refpectively, which fhall have been incurred at any time before or on the said tenth day of October one thousand feven hundred and ninety; any thing herein-before contained to the contrary therebf in anywife notwithstanding.

thentofore

IV. And be it further enacted by the authority aforefaid, That, From Oct. 10, from and after the said tenth day of October one thousand feven 1790, licences hundred and ninety, all licences which, before the faid tenth day granted to fell of October one thousand seven hundred and ninety, fhall have been wine or fpirits granted by the faid commiffioners of ftamps, or any of them, to by retail, to any perfon or perfons whatsoever, to fell wine by retail, or to be void. fell by retail British-made wines or fweets, and which shall be then unexpired; and also all licences which, before the said tenth day of October one thousand seven hundred and ninety, fhall have been granted by the faid commiffioners of excife in England and Scotland refpectively, or any of them, or by the collectors and fupervisors of excife, or any of them, in England and Scotland refpectively,

F 4

Perfons whofe

time unex

spectively, or by any perfons appointed by the faid commiffioners of excife in England and Scotland refpectively, or the major part of them refpectively, to any person or perfons whatsoever, to retail diftilled fpirituous liquors or ftrong waters, and which fhall be then unexpired, fhall, on the faid tenth day of October one thoufand seven hundred and ninety, become and be null and void to all intents and purposes whatsoever; any thing in the faid licences expreffed, or in any act or acts of parliament contained, to the contrary thereof in anywife notwithstanding.

V. And be it further enacted by the authority aforefaid, That licences shall all and every perfon or perfons whofe licence for retailing of wine, be fo voided, to be allowed or for felling by retail British-made wines or fweets, or to retail a rateable pro- diftilled fpirituous liquors or ftrong waters, fhall be or become portion for the null and void under and by virtue of this act, fhall, on his, her, or their taking out a licence of the fame kind as his, her, or their pired, on tak- licence fo become null and void for the year ending on the tenth ing out new day of October one thousand seven hundred and ninety, under and by virtue of this act, be allowed to deduct, out of the money by this act directed to be paid for such last mentioned licence, a rateable proportion according to the fum or fums of money by him, her, or them paid for fuch his, her, or their licence fo become null and void, and the portion of time for which fuch licence was granted to be in force which fhall be unexpired at the time of fuch licence fo becoming null and void.

licences.

From Oct. 10, 1790, retailers of wine and

fpirits to take out licences.

Manner of

granting fuch licences.

VI. And be it further enacted by the authority aforesaid, That, from and after the faid tenth day of October one thousand seven hundred and ninety, all and every person or perfons who fhall retail foreign wine, or British-made wines, or sweets, or diftilled fpirituous liquors or strong waters, fhall, before he, fhe, or they shall retail any foreign wine, or any British-made wines or fweets, or any diftilled spirituous liquors or ftrong waters, take out such licence herein-after mentioned, as the cafe may require, authorifing such person or perfons to retail foreign wine, or British-made wines or fweets, or diftilled fpirituous liquors or ftrong waters, as the cafe may require; which licences refpectively fhall be granted in manner herein-after mentioned; that is to fay, If any fuch licence fhall be taken out within the limits of the chief office of excife in London, the fame fhall be granted under the hands and feals of two or more of the commiffioners of excise in England for the time being, or of such persons as they the said commiffioners of excife, or the major part of them for the time being, fhall from time to time appoint for that purpose; but if any fuch licence fhall be taken out in any part of the kingdom of England not within the faid limits, the fame fhall be granted under the refpective hands and feals of the feveral collectors and fupervisors of excife within their respective collections and districts; and in case any such licence shall be taken out within the limits of the city of Edinburgh, the fame fhall be granted under the hands and feals of two or more of the commiffioners of excife in Scotland for the time being; or if any fuch licence fhall be taken out in that part of Great Britain called Scotland out of the faid limits of the city of Edinburgh, then

the

the fame shall be granted under the respective hands and seals of the several collectors and fupervisors of excife in Scotland within their respective collections and districts: and the faid commiffioners of excife in England and Scotland refpectively, or any two or more of them respectively, and the perfons to be appointed by the faid commissioners of excife in England, or the major part of them, and also all such collectors and supervisors, are hereby respectively authorised and required to grant fuch licences to the perfons who Perfons applyshall apply for the fame, on the perfon or perfons applying for the ing for li fame first paying for fuch licences the feveral fums of money fol- cences to pay as follows, viz. lowing; that is to say,

For every licence which fhall be granted to authorise any per- For every lifon or persons to retail foreign wine in that part of Great Britain cence to retail called England, and who shall not have an excife licence for re- in England, if foreign wine tailing distilled spirituous liquors or strong waters, or a licence for the party has retailing of beer, ale, or other excifeable liquors, the sum of five not a spirits pounds four fhillings:

or beer li

the party has

For every licence which fhall be granted to authorise any per- cence, sl. 4s. fon or persons to retail foreign wine in that part of Great Britain and 41. 4s. if called England, and who fhall take out a licence for retailing beer, a beer licence, ale, and other excifeable liquors, but fhall not have an excife li- but not one cence for retailing of distilled fpirituous liquors or ftrong waters, for spirits: the fum of four pounds four fhillings:

For every licence which fhall be granted to authorife any per- if he has alfo fon or perfons to retail foreign wine in that part of Great Britain a spirits licalled England, and who fhall also have an excife licence for re- cence, 21. 48. tailing diftilled spirituous liquors or ftrong waters, the sum of two pounds four fhillings:

British-made

For every licence which fhall be granted to authorise any per- For every lifon or perfons to retail British-made wines or sweets, either in cence to retail that part of Great Britain called England, or in that part of Great wines in Britain called Scotland, the fum of two pounds four fhillings: Great Britain, For every licence which fhall be granted to authorise any per- 2l. 48. fon or perfons to retail foreign wine in that part of Great Britain For every li called Scotland, and who fhall not have an excife licence for retail- cence to retail ing diftilled spirituous liquors or ftrong waters, or a licence for foreign wines retailing of beer, ale, or other excifeable liquors, the fum of three the party has pounds fix fhillings and eight-pence:

in Scotland, if

not a spirits or For every licence which fhall be granted to authorife any per- beer licence, fon or persons to retail foreign wine in that part of Great Britain 31. 6s. 8d.; called Scotland, and who fhall take out a licence for retailing beer, if he has a ale, or other excifeable liquors, but shall not have an excife licence but not one for retailing distilled fpirituous liquors or ftrong waters, the fum for fpirits, 21. of two pounds thirteen fhillings and four-pence:

beer licence,

13s. 4d.;

For every licence which fhall be granted to authorise any per- if he has alfo fon or persons to retail foreign wine in that part of Great Britain a fpirits licalled Scotland, and who shall also have an excife licence for retail- cence, 11. 6s. ing diftilled fpirituous liquors or ftrong waters, the fum of one pound fix fhillings and eight-pence:

8d.

And for every licence which fhall be granted to authorise any For every liperson cence to retail