Inland Revenue Act 1880

41Alteration of the duties on certain excise licences

On and after the first day of July one thousand eight hundred and eighty, in lieu of the duties of excise now payable on the licences mentioned in this section (except in the case of a licence to sell wine by retail to be taken out by a grocer in Scotland), there shall be charged and paid the duties following; (that is to say,)

Duty.
£s.d.
On a licence to be taken out by a person for the selling of cider by retail in England150
On a licence to be taken out by a retailer of sweets in the United Kingdom150
On a licence to be taken out by a person for the selling by retail in the United Kingdom of beer to be consumed on the premises3100
On a licence to be taken out by a person for the selling by retail in England of beer not to be consumed on the premises150
On a licence (additional) to be taken out by a licensed dealer in beer in England or Ireland authorising him to sell by retail beer not to be consumed on the premises150
On a licence to be taken out to sell wine by retail to be consumed on the premises3100
On a licence to be taken out by any person in England or Ireland for the sale by retail in any shop of wine not to be consumed on the premises2100