1885 New Guide Hotel Bar Restaurant

CUSTOMS AND EXCISE DUTIES.

37

Customs and Excise Duties.

Beer per barrel of specific gravity of 1,057 degrees „ mum, and spruce, the original specific gravity not ex- ceeding 1,215 degrees per barrel „ exceeding 1,215 per barrel „ (other) the worts of which were before fermentation, of a specific gravity of 1,057 degrees And so in proportion for any difference in gravity. Beer dealers and brewers' annual licences Beer dealers wholesale, not brewers, United Kingdom . „ additional licences, not to be consumed on the premises, England and Ireland . Brewers brewing beer for sale. United Kingdom . „ annual value of house not exceeding ^^lo . annual value exceeding ;f 10 but not exceeding ;f 15 Beer, retailers of, and cider and perry for consumption on premises „ retailers of, not to be consumed on the premises, England „ retailers of cider or perry only Table beer retailers Beer retailers (Scotland) rated under ;^io „ }, „ at ;^io and upwards „ retailer of, and wines (United Kingdom) for consump- tion on the premises . „ retailers of, and wines (United Kingdom) not to be consumed on the premises . Innkeepers or publicans' licences in the United Kingdom for spirits, beer, and wines, to be sold by retail for con- sumption on or off the premises If annual value of the premises is underlie „ „ ;^io and under ^15 ;f o 6 3 160 I 10 6 066 3 6 If I 5 o 100 060 090 3 10 o I 5 o 1 5 o 050 2 10 o 440 400 300 6 o

£20 /25

i-15 £20

£so £^00 £200