(ii) Additional licenses to licensed dealers, as retailers-'Retailer' meaning person selling in less quantities than those authorised by the dealers' license. License Spirits Quantity Any less quantity, but not Foreign liqueurs only In bottles, or a bottle II. LICENSES TO PERSONS NOT DEALERS. (a) LICENSES FOR THE SALE OF LIQUOR FOR CONSUMPTION ON OR OFF THE PREMISES. Licensed Victuallers or Publicans. 'Licensed victualler,' meaning the holder of a publichouse license granted by the justices, who may take out such revenue license or licenses as he may require for his business. The licenses expire on October 10, another of the old revenue quarter days. (b) RETAIL LICENSES LIMITED TO SALES FOR CONSUMPTION Some of the licenses terminate in March, some in July, and some in October, an arrangement which divides the labour of collection and secures a continuous inflow of revenue into the exchequer. When, in 1869, the income tax, previously payable by law quarterly, and in practice collected half-yearly, was made payable in a lump sum in January, and at the same time the licenses on establishments were required to be taken out at the commencement of the year, objections were raised in some quarters to the alteration, not only on the ground that the payment required might prove to be excessive at a time when the taxpayer had also to provide for the inevitable Christmas bills, but also from a fear that disturbance might be caused in the money market by a sudden and excessive increase in the government balance at the Bank. Taxes, it was urged, should be arranged so that revenue should flow continuously into the exchequer; various as the trees of the Phæacian garden, they should be regulated to yield a never-ending succession of fruit :- Τάων οὔποτε καρπὸς ἀπόλλυται, οὐδ ̓ ἐπιλείπει Χείματος, οὐδὲ θέρευς” ἐπετήσιος· ἀλλὰ μαλ ̓ αἰεὶ papers and periodicals, tax on, Aerated waters, tax on repealed, 370 licenses, 145, 468 Althorp, viscount, repeals the taxes of gold and silver wares, 381, 388 Auctioneers' special licenses for the BACON, imported, tax on, 15 Battens, see Timber. Beaver hats introduced, 400 CAL Beer-drinking Briton, song of, 69 Beershop license, 154, 469 Beer, licenses for the sale of, 145- Bitter beer, 66 Blacking bottles, see Stone bottles. Brandy, first statutory mention of, 98 Breweresses of the middle ages, 157 'British Manufactory' distinguished 311 British wine, 187 Butlerage, 163, 165 Butter, imported, tax on, 17, 18 CACAO, see Cocoa-nuts. Calico, see Cotton. Calicoes, printed, tax on, 343 CAM Cambric, see Flax. Canadian timber, protected, 422 Cerevisia, 58 Cheese, imported, tax on, 17-19 Claret, origin of the term, 76 at the pit, proposal to tax, 415 Cobden treaty, scale of taxation of wine under, 173, 182 Cocoa-nuts, tax on, 261, 262 Coffee, tax on, 251-260 imitations of, 260 Coker nuts, 261 Commutation Act, Pitt's, of 1784, Corinth, grape of, see Currants. Cornewall Lewis, sir G., repeals Cotton, taxes on, 448-453 American, proposed tax on, 451 - hissing urn, 116 Culm, see Coal. |