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Customs and Inland Revenue Act 1881

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14Brewer's licence. Annual value of house exceeding ten pounds and not exceeding fifteen pounds

(1) On and after the first day of October, one thousand eight hundred and eighty-one, there shall be granted and paid on a licence to be taken out annually by a brewer (not being a brewer for sale) who shall be the occupier of a house of an annual value exceeding ten pounds, and not exceeding fifteen pounds, the duty of..............................£0 9s. 0d.

(2)The provisions in sub-sections two and three of section ten of the Inland Revenue Act, 1880, shall apply to such licence as if it had been one of the licences mentioned in sub-section one of that section.

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