§ 3. "That on and after the first day of November, nineteen hundred and twenty-six, there shall be charged the following Excise Duties:
- (1) On every bet made with a bookmaker a duty equal to five per centum of the amount paid or offered or promised to be paid to, or to the order or for the use of, the bookmaker;
- (2) On a certificate to be taken out annually by a person carrying on the business of a bookmaker a duty of ten pounds;
- (3) On a certificate to be taken out annually in respect of the entry for premises to be used or kept by a bookmaker for the purposes of his business a duty of ten pounds.
§ Provided that neither the imposition of the duties aforesaid nor anything done in pursuance of the Resolution or in connection with the said duties shall operate so as to render lawful any betting in any manner or place in which it is now unlawful."