(1)On and after the first day of July one thousand eight hundred and eighty, there shall be charged and paid upon licences for the sale by retail of beer and wine to be taken out by any persons in the United Kingdom who may be authorised to obtain the same, the duties of excise following; (that is to say,)
| Duty. | |||
|---|---|---|---|
| £ | s. | d. | |
| On a licence for the sale by retail of beer and wine to be consumed on the premises | 4 | 0 | 0 |
| On a licence for the sale by retail of beer and wine not to be consumed on the premises | 3 | 0 | 0 |
(2)Every such licence shall be in such form as the Commissioners shall direct, and shall expire in England or Ireland on the tenth day of October, and in Scotland on the fifteenth day of May, in each year.