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Resolved,
8. That in lieu of the existing duties charged upon licences to be taken out annually by brewers of beer (other than brewers for sale) occupying houses of an annual value not exceeding fifteen pounds there shall, on and after the first day of October, nineteen hundred and nineteen, be charged the following duties (that is to say):—
£ | s. | d. | |
If the brewer is the occupier of a house of an annual value exceeding ten pounds and not exceeding fifteen pounds— | |||
(a) where he brews solely for his domestic use | 2 | 10 | 0 |
(b) in any other case | 0 | 4 | 0 |
If the annual value of such house does not exceed ten pounds | 1 | 5 | 0 |
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And such licences shall be taken out by all such brewers, including those who brew solely for their own domestic use.