Finance Act 1939

2The duty payable on the grant of a licence in respect of premises which have been so licensed for the preceding licence year or any part thereof, shall be in accordance with the following scale:—

Where the number of bulk barrels of solutions received for use at the premises in the preceding licence year did not exceed twenty-five£25
Where the number of bulk barrels of solutions so received exceeded twenty-five—
For the first twenty-five barrels£25
For every further twenty-five barrels or fraction of twenty-five barrels£5

Provided that where the premises have been so licensed for part only of the preceding licence year, the number of bulk barrels of solutions received for use at the premises in that year shall, for the purpose of the foregoing scale, be taken to be a number which bears the same proportion to the number so received in the period for which the licence was in force as twelve months bears to the length of that period.