|Number of barrels brewed during the preceding year—||£||s.||d.|
|Not exceeding 100 barrels Exceeding 100 barrels—||1||0||0|
|For the first 100 barrels||1||0||0|
|For every further 50 barrels or fraction of 50 barrels||0||12||0|
§ For the purposes of this scale, barrels may be taken at the option of the brewer either to be bulk barrels or standard barrels, and a standard barrel shall be taken to be 36 gallons of beer of an original gravity of 1055 degrees.
§ Provisions Applicable to Manufacturers' Licences.
§ 1. A manufacturer's licence, except in the case of a licence to a brewer not for sale, authorises not only the manufacture of the liquor to which it applies in accordance with the licence, but also wholesale 1374 dealing (subject in the case of a spirit manufacturer's licence to the provisions of the Spirits Act, 1880) in any such liquor which is the produce of the manufacture of the holder of the licence at the premises where the liquor is manufactured, and elsewhere by the manufacturer or a servant or agent of the manufacturer if the liquor is supplied direct from the premises where it is manufactured.
§ 2. The occupier of a house of an annual value not exceeding eight pounds may brew beer solely for his own domestic use without taking out a manufacturer's licence.
§ 3. The duty on a manufacturer's licence granted in respect of a distillery or brewery in respect of which such a licence has not been in force at any time during the preceding year or in respect of which a licence has been in force but no spirits have been distilled or beer brewed under the licence during the preceding year, as the case may be, shall be the minimum duty payable under Scales 1 or 2, as the case may be, and where a manufacturer's licence has not been in force for a full year, the number of proof gallons distilled or the number of barrels brewed during the preceding year shall, for the purpose of payment of duty in the following year, be deemed to be a number bearing the same proportion to the number actually distilled or brewed as the whole year bears to the time for which the licence has been in force.1375
§ 4. For the purpose of the duties under Scales 1 and 2 the preceding year shall be taken to be the year ending the thirtieth
|B.—WHOLESALE DEALERS' LICENCES.|
|Licence to be taken out annually by a wholesale dealer in||Duty.||Corresponding existing Licence.|
|1.||Spirits||…||…||…||15||15||0||Licence on which duty is payable under 6 Geo. 4, c. 81, s. 2.|
|3.||Wine||…||…||…||10||10||0||Licence on which duty is payable under 6 Geo. 4, c. 81, s. 2.|
|4.||Sweets||…||…||…||5||5||0||Licence on which duty is payable under 23 & 24 Vict. c. 113, s. 1.|
§ Provisions Applicable to Wholesale Dealers' Licences.
§ 1. A wholesale dealer's licence authorises sale at any one time to one person of liquor in the following quantities, namely:—
- (a) In the case of spirits, wine, or sweets in any quantity not less than two gallons, or not less than one dozen reputed quart bottles; and
- (b) In the case of beer or cider in any quantity not less than four-and-a-half gallons, or not less than two dozen reputed quart bottles;
§ 2. A wholesale dealer's licence need not be taken out by the holder of a manufacturer's licence so far as respects the sale of liquor being the produce of the manufacture of the holder of the manufacturer's licence at the premises where the liquor is manufactured, and elsewhere by the manufacturer
|Licence to be taken out annually by a retailer of||Duty.||Corresponding existing Licence.|
|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.||Licence on which duty is payable under 43 & 44 Vict. c. 20, s. 43 (1).|
|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.||Licence on which duty is payable under 43 & 44 Vict. c. 20, s. 41.|
|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|
§ day of June or such other day as the Commissioners may fix either generally or as respects any particular manufacturer.
§ or a servant or agent of the manufacturer, if the liquor is supplied direct from the premises where it is manufactured.
§ 3. A person holding the licence to be taken out by a wholesale dealer in wine may deal wholesale in sweets as well as wine without taking out any further wholesale dealer's licence.
§ 4. Where a wholesale dealer's licence for the sale of any liquor is taken out by a person who is the holder of a licence authorising him to sell the same liquor by retail, the duty payable on the wholesale dealer's licence shall be reduced by fifty per cent. Provided that this provision shall not operate so as to reduce the total amount payable for the wholesale dealer's licence and the retailer's licence for any liquor below that payable for the wholesale dealer's licence alone.