Excise Act 1835
| Jurisdiction | UK Non-devolved |
(5 & 6 Will. 4) C A P. XXXIX.
[31st August 1835]
'WHEREAS by an Act passed in the Fourth and Fifth Years of the Reign of His present Majesty, intituled Ireland,and to impose other Duties in lieu thereof; and to impose additional Duties on Licences to Retailers of Spirits , certain additional Rates and Duties of Excise were granted and imposed on Excise Licences taken out by Retailers of Spirits: And whereas it is expedient to exempt from the Payment of such additional Rates and Duties such Retailers of Spirits as do not receive or consume more than Fifty Gallons of Spirits in the course of a Year: And whereas it is deemed unnecessary to continue the keeping Accounts by the Officers of Excise of the Stocks of Dealers in and Retailers of Foreign Wine, or the Survey by the Officers of Excise of such Dealers and Retailers as shall deal in or retail Wine only, and shall not be Dealers in or Retailers of Spirits, or to continue the Use of Permits in the Removal of Wine:' be it therefore enacted by the King's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That from and after the Tenth Day ofOctober One thousand eight hundred and thirty-five no Retailer of Spirits not receiving or consuming more than Fifty Gallons of Spirits in the Year shall be obliged or required to pay the said additional Rates and Duties on taking out or renewing his Licence to retail Spirits; but every such Retailer shall be entitled to receive, and the Commissioners and Officers of Excise are hereby authorized, empowered, and required to grant, such Licence on Payment of the Rates and Duties payable before the passing of the said recited Act.
II For ascertaining the Quantity of Spirits received and consumed.
II. And be it further enacted, That the Quantity of Spirits received and consumed by any Retailer of Spirits shall for the Purposes of this Act be ascertained and determined by the Quantity of Spirits received into the Stock of such Retailer during the Year next preceding the Application by such Retailer to take out or renew his...
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