the premises, can be granted by the Commissioners, or any Officer of Excise, to any person who has not previously obtained an ale license from the Magistrates, and shall not produce the same at the time of application.-Stat. 9 Geo. IV. c. 61, s. 17, and 6 Geo. IV. c. 81, ss. 13 and 14.

A distinct license is necessary for every distinct set of premises, such premises being all adjoining or contiguous to each other, and situate in one place, and held together for the same trade or business.Stat. 6 Geo. IV. c. 81, s. 10.

No additional license, beyond that authorizing beer or ale to be sold by retail, to be drunk or consumed on licensed premises, is necessary for the sale of beer or ale in booths, tents, or other places, at the time and place, and within the limits of lawful and accustomed fair, or at any any public races.-Stats. 35 Geo. III. c. 13; 6 Geo. IV. c. 81, s. 11; 9 Geo. IV. c. 61, s. 36. And no person is liable to any penalty for selling beer by retail, without license, in casks containing not less than

five gallons, or in bottles not less than two quarts, not to be drunk in his house, out-house, yard, garden, orchard, or other place. Stat. 58 Geo. III. c. 56.

Excise Duty.

Alé, Beer, Cider, or Perry.

Where these commodities are to be sold by retail, to be drunk or consumed on the premises, if the dwelling-house in which the party resides, or retails the same, together with the . offices, courts, yards, and gardens, therewith occupied, is rated to the inhabited-house duty at a rent less than 207., or is rented or valued at less than 207. per annum, the licenseduty is

But if rented or valued at 20%. or up

wards.

Wine.

For the sale of foreign wine, if the party has not a spirit or beer license If he has not a spirit license, but a beer license

If he has a beer and spirit license

£1:1:0

3:3:0

10:0:0

4:0:0

2:2:0

....

Spirits.

For the retail sale of spirits, if the dwelling-house in which the party resides, or retails such spirits, is, together with the offices,rated or rented under 101.

If at 10l. and under 201.

...

£2: 2:0

4: 4:0

...

For the retail of sweets, made wine,

mead, or metheglin

...

British Spirits.

For the retail sale of British spirits in England, if the dwelling-house in which the party resides, or retails such British spirits, is, together with the offices, rated or rented under 101.

If at 101. and under 201.

201.

251.

30%.

40%.

4

50%. or upwards

[Stat. 6 Geo. IV. c. 81.]

And the fifth section of the Act enacts, that as many houses in different parts of the kingdom are not rated to the duty on inhabited houses; that in such case, in order to ascertain the rent, or annual value, of any house or premises not so rated, the person, being the tenant or occupier thereof, applying for a license, must produce a certificate, signed by himself, and the owner or landlord of such house, stating the true rent paid by him, or for which the house, &c. is let to him; or if that be not reserved, by reason of the payment of any premium, or performance of any condition, or otherwise, he is to state the estimated rent, or true annual value. And the rate or duty payable for the license shall be estimated according to the rent, or annual value, so certified; unless, by section 17, the person authorized to grant the license be dissatisfied with the amount so certified; in which ease he may adopt the means of ascertaining the true rent, or annual value, according to the method directed by the Commissioners of Excise.

But persons commencing business for the remainder of the current year in which they take out a license, shall be charged but a proportionate part of the duty for the remaining unexpired part of the current year in which such license shall be taken out, viz.:

If the license be taken out be-
fore January 5th,....
If between Jan. 5 and April 5,
If between April 5 and July 5,
If between July 5 and Oct. 10,

the whole duty.
three-fourths.
one-half.
one-fourth.

But no person shall, to entitle him to this benefit, be deemed a person first commencing or beginning business, who shall, at any time, have taken out an Excise license for the sale of exciseable liquors, whether on the same or on other premises; but he shall pay the whole duty, unless at least two years shall have elapsed between the expiration of the former and the taking out of the new license. Stat. 6 Geo. IV. c. 81, s. 18.

As the periods at which certificates to keep inns, &c. are granted, are various, and do not correspond with the period at