fpirits in person or persons to retail diftilled fpirituous liquors or ftrong wa Great Britain, ters in any part of Great Britain, the fum of four pounds and four 41. 14s. if the teen fhillings; if the dwelling-house in which fuch person fhal party's houfe refide, or retail fuch diftilled fpirituous liquors or ftrong waters be rated under 151. at the time of taking out fuch licence, shall not, together with the offices, courts, yards, and gardens therewith occupied, be rated under the authority of an act made in the nineteenth year of the reign of his present Majefty, for impofing duties on inhabited houfes at a rent of fifteen pounds per annum or upwards: Ifrated at 151. and under 20l. -51. 28. If at 20l. and under 251.— 51. 10s. If at 251, and If at 30l. and - If at 401. and and if at sol. or upwards, 71. 25. money for licences is to be paid. If fuch dwelling-houfe fhall, together with the offices, courts yards, and gardens therewith occupied, be rated as aforefaid a fifteen pounds per annum or upwards, and under twenty pounds then fuch perfon or perfons fhall take out a licence as aforefaid and pay for the fame the fum of five pounds and two fhillings: If fuch dwelling-house fhall, together with the offices, courts yards, and gardens therewith occupied, be rated as aforefaid a twenty pounds per annum or upwards, and under twenty-fiv pounds, then fuch perfon or perfons fhali take out a licence a aforefaid, and pay for the fame the fum of five pounds and te fhillings: If fuch dwelling-houfe fhall, together with the offices, courts yards, and gardens therewith occupied, be rated as aforefaid: twenty-five pounds per annum or upwards, and under thirt pounds, then fuch perfon or perfons fhall take out a licence a aforefaid, and pay for the fame the fum of five pounds and eigh teen fhillings: If fuch dwelling-houfe fhall, together with the offices, court yards, and gardens therewith occupied, be rated as aforefaid thirty pounds per annum or upwards, and under forty pounds, the fuch perfon or perfons fhall take out a licence as aforefaid, an pay for the fame the fum of fix pounds and fix fhillings: If fuch dwelling-house fhall, together with the offices, court yards, and gardens therewith occupied, be rated as aforefaid: forty pounds per annum or upwards, and under fifty pounds, the fuch perfon or perfons fhall take out a licence as aforefaid, an pay for the fame the fum of fix pounds and fourteen fhillings: And if fuch dwelling-houfe fhall, together with the office courts, yards, and gardens therewith occupied, be rated as afore faid at fifty pounds per annum or upwards, then fuch person perfons fhall take out a licence as aforefaid, and pay for the fam the fum of feven pounds and two fhillings. VII. And be it further enacted by the authority aforefai To whom the That the faid several fums of money by this act directed to be pai for fuch licences refpectively, fhall be paid to fuch perfons as at herein-after in that behalf refpectively mentioned; that is to fa Such thereof as fhall be paid for licences which fhall be taken ou within the limits of the chief office of excife in London, fhall b paid at the chief office of excife in London; and fuch thereof thall be paid for licences which fhall be taken out within the mits of the city of Edinburgh, fhall be paid at the chief office excife in Edinburgh; and such thereof as fhall be paid for licences which fhall be taken out in any part of Great Britain, not within the faid refpective limits, fhall be paid to the refpective collectors of excife granting fuch refpective licences. VIII. And be it further enacted by the authority aforefaid, Licences to That all licences to be granted under and by virtue of this act, continue in all remain and continue in force until and upon the tenth day force till O&. Io enfuing of October next enfuing the time of the granting thereof, and no the granting longer: provided always nevertheless, That where any licence fhall thereof; and be firft granted between the fifth day of April and the tenth day if granted of October in any year, there fhall be charged only a rateable pro-and Oct. 10, between April portion of the money herein-before directed to be paid for or in a rateable refpect of fuch licence, according to the time for which fuch li- proportion cence fhall be granted, any thing herein-before contained to the only to be contrary thereof in anywife notwithstanding. charged. IX. And be it further enacted by the authority aforefaid, That Licences to no perfon or persons shall retail any foreign wine, or any British. be renewed made wines or fweets, or any diftilled fpirituous liquors or ftrong yearly. waters, after the expiration of fuch his, her, or their licence, unless fuch perfon or perfons shall take out a fresh licence for the like purpofe, in the manner herein-before directed, ten days at leaft before the expiration of fuch former licence, and fo in like manner renew every fuch licence from year to year; and if any Penalty of perfon or perfons fhall retail any foreign wine, or any British-made sol. on perwines or fweets, or any diftilled fpirituous liquors or ftrong waters, wine, &c. fons retailing without firft taking out a licence authorifing him, her, or them without lilo to do, and renewing the fame as is herein-before in that behalf cence, or not directed, he, she, or they thall for every fuch offence, forfeit the renewing it. fum of fifty pounds. the executors or affignees of the term. X. And be it further enacted by the authority aforefaid, That On death or upon the death of any perfon fo licensed, or upon the removal of removal of licensed perany perfon or perfons fo licenfed from the entered houfe or pre- fons, the commifes in which fuch his, her, or their licence fhall authorise him, miffioners of her, or them to retail foreign wine, or to retail British-made wines excife, &c. or fweets, or to retail diftilled fpirituous liquors or ftrong waters, may authorife it fhall and may be lawful to and for the commiffioners of excife in England and Scotland refpectively for the time being, or any one to carry on or more of them, and to and for the feveral collectors and fuper- the trade for vifors of excife in England and Scotland refpectively, within their the remainder respective collections and diftricts, to authorife and impower the executors or adminiftrators, or the wife or child of fuch deceased perfon, or the affignee or affigns of any such person so removing, who fhall be poffefled of fuch houfe or premifes, in like manner to retail foreign wine, or to retail British-made wines or fweets, or to retail diftilled fpirituous liquors or strong waters, as the cafe may require, in the fame entered houfe or premifes where fuch perfon fo licensed, by virtue of fuch licence, carried on such trade, during the refidue of the term for which fuch licence was originally granted, without taking out a new licence during the refidue of the faid term: provided always, That perfons trading in part- fufficient for nerfhip, and in one house or shop only, fhall not be obliged to take a partnership out in one house. One licence Licence not to authorise the fale of wine, &c. out more than one licence in any one year, either for retailing foreign wine, or for retailing British-made wines or fweets, or for retailing diftilled fpirituous liquors or ftrong waters, as the cafe may be; and that no one licence, which shall be granted by virtue of this act, fhall authorife or impower any perfon or perfons to retail foreign wine, or to retail British made wines or fweets, or to retail diftilled fpirituous liquors or ftrong waters, in any other house, warehouse, fhop, room, cellar, vault, or other place than that for which fuch houses, warehoufes, fhops, rooms, cellars, vaults, or other it was granted. places, in which he, fhe, or they shall retail foreign wine, or retail British-made wines or fweets, or retail diftilled fpirituous liquors or flrong waters, as the cafe may require, at the time of granting fuch licence, and whereof entry in writing fhall be made at the office of excife in the name or names of fuch perfon or perfons at the time of granting fuch licence. in any other houfe than Not to prejudice the privileges of the two uni. verfities, nor the vintners com town corpo rate. XI. Provided always, That nothing herein-before contained shall in anywise be prejudicial to the privileges of the two univerfities in that part of Great Britain called England, or either of them, nor to the chancellors or scholars of the fame, or their fucceffors, but that they may ufe and enjoy fuch privileges as they have heretofore lawfully used and enjoyed; any thing herein-before contained to the contrary notwithstanding. XII. Provided alfo, That nothing herein-before contained shall extend or be prejudicial to the mafter, wardens, freemen, and pany, nor any commonalty of the vintners of the city of London, or to any other city or town corporate, but that they may ufe and enjoy fuch li berties and privileges as they have heretofore lawfully used and enjoyed: provided alfo, That no perfon who shall be admitted to the freedom of the faid company of vintners of the city of London by redemption only, fhall be exempted from the obligation of taking out a licence for retailing foreign wine, but that the freemen only of the faid company, who fhall have been already admitted to their freedom, or who fhall be admitted to their freedom in right of patrimony or apprenticeship, fhall be entitled to fuch exemption. Freemen of the vintners company by redemption to take out licences. Letters patent taverns at St. firmed. XIII. Provided alfo, That nothing herein-before contained shall for licenfing in anywife extend to debar or hinder the mayor or burgeffes of Alban's con- the borough of Saint Alban's in the county of Hertford, or their fucceffors, from enjoying, ufing, and exercifing all fuch liberties, powers, and authorities to them heretofore granted by feveral letters patent under the great feal of England, by Queen Elizabeth and King James the First, for erecting, appointing, and licenting of three feveral wine taverns within the borough aforefaid, for and towards the maintenance of the free fchool there; but that the fame liberties, powers, and authorities fhall be, and the fame are hereby established and confirmed, and fhall remain and continue in and to the faid mayor and burgeffes, and their fucceflors, to and for the charitable ufe aforefaid, and according to the tenor of the letters patent aforefaid, as though this act had never been made: any thing in this act contained to the contrary in anywife notwithstanding. XIV. Pro XIV. Provided always nevertheless, and be it further enacted by the authority aforefaid, That no licence to retail foreign wine, No licence to or to retail British-made wines or fweets, or to retail diftilled be granted but fpirituous liquors or ftrong waters, fhall be granted to any perfon fons as might to fuch peror perfons whatsoever, fave and except to fuch perfons only to have licences whom a licence to retail foreign wine, or to retail British-made before the pafwines or fweets, or to retail diftilled fpirituous liquors or strong fing this act. waters refpectively, might lawfully be granted by the feveral acts tailers. of parliament in force immediately before the paffing of this act. XV. And be it further enacted by the authority aforefaid, That Who shall be all and every perfon and persons who fhall fell, offer, or expofe to deemed refale, any foreign wine, in any lefs quantity than fhall be equal to the measure or quantity in which the fame fhall have been or may be lawfully imported by way of merchandise, shall be deemed and taken to be a retailer or retailers of foreign wine within the meaning of this act; and if any foreign wine fhall at any time be fold, offered, or expofed to fale, by any perfon or perfons whatsoever, in any quantity lefs than the measure or quantity in which the fame fhall have been or might have been lawfully imported by way of merchandise, fuch felling, offering, or expofing to fale, fhall be deemed and taken to be a retailing of foreign wine, within the meaning of this act; and all and every perfon or perfons who shall fell, offer, or expofe to fale, any British-made wine or sweets, in the quantity of twenty-five gallons, or under, fhall be deemed and taken to be a retailer or retailers of British-made wines or sweets within the meaning of this act; and if any British-made wine or fweets fhall at any time be fold, offered, or expofed to fale, by any perfon or perfons whatfoever in any quantity lefs than twenty-five gallons, fuch felling, offering, or expofing to fale, fhall be deemed and taken to be a retailing of British-made wines and sweets. within the meaning of this act; and all and every person and perfons who fhall fell, offer, or expofe to fale, any brandy, rum, arrack, ufquebaugh, geneva, aquavitæ, or any other diftilled fpirituous liquors or ftrong waters, unmixed or mixed with themselves or any other ingredients, in any lefs quantity than two gallons, fhall be deemed and taken to be a retailer or retailers of diftilled fpirituous liquors and strong waters within the meaning of this act; and if any brandy, rum, arrack, ufquebaugh, geneva, aquavitæ, or any other diftilled fpirituous liquors or ftrong waters, unmixed or mixed with themselves, or any other ingredients, fhall at any time be fold, offered, or exposed to fale, by any perfon or perfons whatfoever in any quantity lefs than two gallons, fuch felling, offering, or expofing to fale, fhall be deemed and taken to be a retailing of diftilled fpirituous liquors and ftrong waters within the meaning of this act. XVI. And be it further enacted by the authority aforefaid, That How penalties all fines, penalties, and forfeitures impofed by this act fhall be fued may be fued for, recovered, levied, or mitigated, by fuch ways, means, or to be divided. for, and how. methods as any fine, penalty, or forfeiture may be fued for, recovered, levied, or mitigated, by any law or laws of excife, or by action of debt, bill, plaint, or information, in any of his Majesty's courts courts of record at Westminster, or in the court of exchequer in Scotland, refpectively; and that one moiety of every fuch fine, penalty, or forfeiture, fhall be to his Majefty, his heirs and fucceffors, and the other moiety to him or them who shall inform, difcover, or fue for the fame. XVII. And be it further enacted by the authority aforesaid, Duties to be That all the monies arifing by the duties by this act impofed (the carried to the neceffary charges of raifing and accounting for the fame excepted) confolidated fhall from time to time be paid into the receipt of his Majesty's exchequer at Westminster; and the money fo paid into the faid receipt of exchequer as aforefaid fhall be carried to and made part of the fund called The Confolidated Fund. fund. acts of 9 Ann. 2. and 26 as they au thorise the XVIII. And be it further enacted by the authority aforefaid, From Oct. 10, That, from and after the faid tenth day of October one thousand 1790, recited feven hundred and ninety, the said several acts made in the ninth 30 and 31 Geo. year of the reign of her faid late majesty Queen Anne, in the thirtieth and thirty-firft years of the reign of his faid late majesty Geo. 3. as far King George the Second, and in the twenty-fixth year of the reign of his prefent Majefty, fo far as the fame give any power or aucommiffioners thority to the faid commiffioners of ftamps, or any of them, to grant licences to fell wine by retail, or to fell by retail Britishmade wines or sweets; and also that the said several acts, made in the fixteenth and twenty-fourth years of the reign of his faid late majefty King George the Second, and in the twenty-feventh year of the reign of his faid prefent Majefty, fo far as the fame gave any power or authority to the commiffioners of excife in England and Scotland refpectively, or any of them, or to the perfons appointed by them, or any of them, or the collectors and supervisors of excife in England and Scotland refpectively, to grant licences to retail diftilled spirituous liquors or ftrong waters, fhall be, and the fame are hereby repealed. grant licences; and 16 and 24 Geo. 2. and 27 Geo. 3. as far as they au thorife the commiffioners of excife to grant licences, repealed. XIX. And be it further enacted by the authority aforesaid, Powers of for That all the powers, authorities, rules, regulations, reftrictions, mer acts re- exceptions, provifions, claufes, matters, and things, which in or lating to the retailng of by any act or acts of parliament relating to the retailing of foreign wine, &c. wine, or British-made wines or fweets, or diftilled fpirituous li(unless hereby quors or ftrong waters, or to licences to retail the fame refpecaltered) to ex- tively, in force immediately before the paffing of this act, are con tend to this act. tained, provided, fettled, or established, for raifing, levying, col lecting, paying, recovering, adjudging, mitigating, afcertaining, enforcing, or fecuring the rates or duties by law impofed for or in respect of fuch licences, and for preventing, detecting, and punifhing frauds relating thereto, or for the regulating the retailing of the faid liquors refpectively, and not being expressly altered, repealed, changed, or controuled by this act, or not being repugnant to any of the matters, claufes, provifions, or regulations in this act contained, fhall be and continue in full force, and be duly obferved, practifed, applied, and put in execution throughout Great Britain, in and for the managing, affeffing, raifing, levying, collecting, paying, recovering, adjudging, mitigating, afcertaining, enforcing, and fecuring the faid feveral duties by this act impofed, |