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Deposit in warehouse.

Exportation. Shipment as stores. Use in warehouse.

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British Plain Spirits, Imported Unsweetened Spirits, and Rum or Imitation Rum.

Exportation of Mineralised Methylated Spirits in the manufacture of which the Spirits have been used.

British Spirits (other Receipt, duty-free, under Section 8 of Finance Act, 1902. than Methylic Alcohol).

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Manufacture into Cavendish in bond.

lb.

002

TABLE 128.-Excise Licence Duties: Rates in force for 1926-27.

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Notes.

For the purpose of this scale, barrels may be
taken at the option of the brewer either to
be bulk barrels or standard barrels.

A licence is required but no duty is charged and
Beer duty is not chargeable.

150

150

Beer duty not chargeable.

2 10 0

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(3) RECTIFIER'S OR COMPOUNDER'S LICENCE (a)

For every further 25,000 gallons or

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(4) SWEETS MAKER'S LICENCE (a)

10 0

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The expression "sweets means any liquor which is made from fruit and sugar, or from fruit or sugar mixed with any other material, and has undergone a process of fermentation in manufacture, and includes British wines, made wines, mead and metheglin.

The duty is subject to a reduction of 50 per cent. where the licence is taken out by a person holding a retail licence for the same liquor, subject to the condition that the charge for the two licences shall not be less than the duty on a dealer's licence held alone.

(a) Beginners are charged such sum as bears to the full amount of the duty the same proportion as the period for which the licence will be in force bears to a whole year. (b) Covers also dealing in sweets.

Notes.

TABLE 128.-Excise Licence Duties: Rates in force for 1926-27-continued.

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This licence authorises sale in any quantity of
rectified spirits of not less than 43 degrees above
proof, for medicinal purposes, to duly qualified
medical practitioners, or duly registered phar-
maceutical chemists or chemists and druggists, or
persons requiring the spirits for use for scientific
purposes in any laboratory.

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