| A.—MANUFACTURES' LICENCES. | |||
| Licence to be taken out annually. | Duty. | Corresponding existing Licence. | |
| 1. | Spirits:— | ||
| (a) By a distiller of spirits. | Duty specified in Scale 1 | Licence for manufacture of spirits under 6 Geo. 4, c. 81, s. 2. | |
| (b) By a rectifier or compounder of spirits. | £15 15s. | ||
| 2. | Beer:— | ||
| By a brewer of beer for sale. | Duty specified in Scale 2 | Licence on which duty is payable under 43 & 44 Vict. c. 20, s. 10. | |
| By a brewer of beer other than 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. | Licence on which duty is payable under 43 & 44 Vict. c. 20, s. 10; 44 & 45 Vict. c. 12, s. 14; or 48 & 49 Vict. c. 51, s. 5. | |
| In any other case, 4s. | |||
| 3. | Sweets:— | ||
| By a maker for sale of sweets. | £5 5s | Licence on which duty is payable under 6 Edw. 7, c. 20, s. 7. |