§ [Mr. EMMOTT in the chair.]
§ (IN THE COMMITTEE.)
§ The Chancellor of the Exchequer moved the following as the first of his Budget Resolutions:—
| TABLE A.—MANUFACTURERS' LICENCES. | ||
| Licence to be taken out annually. | Duty. | |
| 1. | Spirits:— | |
| (a) By a distiller of spirits | Duty specified in Scale 1. | |
| (b) By a rectifier of spirits | £15 15s. | |
| 2. | Beer:— | |
| By a brewer of beer for sale | Duty specified, in Scale 2. | |
| By brewer of beer not being a brewer for sale | If he is the occupier of a house of an annual value exceeding ten pounds and not exceeding fifteen pounds and brews solely for his own domestic use, 9s. | |
| In any other case, 4s. | ||
| 3. | Cider:— | |
| By a maker for sale of cider | £5 5s. | |
| 4. | Sweets:— | |
| By a maker for sale of sweets | £5 5s. |
| C.—RETAILERS' LICENCES. | ||
| I.—On-Licences. | ||
| Licence to be taken out annually by a retailer of— | Duty | |
| 1. Spirits (Publican's, licence) | … | A duty equal to half the annual value of the licensed premises, subject to the minimum duty payable under Scale 3. |
| 2. Beer (Beerhouse licence) | … | A duty equal to a third of the annual value of the licensed premises, subject to the minimum duty payable under Scale 3. |
| 3. Cider | … | Half the duty specified in Scale 4. |
| 4. Wine | … | Duty specified in Scale 4. |
| 5. Sweets | … | Half the duty specified in Scale 4. |
§ SCALE 3.
§ Minimum duty payable for Publican's and Beerhouse Licence.