Counties > Ayrshire > 1851-1852 - Ayrshire Directory

Xlll
EXCISE DUTIES.
N.B.— By Act 3 and 4 Vict., c. 17, 5 per cent, was added to all the Excisef
Duties except those on Spirits*
Hops, It). ^6 2
Malt from barley bush. 2 7
— bear or bigg bush. 2
Paper and Pasteboard lb, I|
Soap, hard, lb. ]|
— soft lb. 1
Spirits, in England, gali. 7 10
— Scotland, gall, 3 8
— Ireland .. gall. 2 8
By 13 & 14 Vict. c. 13, a duty of lis
per cwt. is payable on sugar manu-
factured in the United Kingdom
from 14th August, 1850, to 5th July,
1851, and lOs per cwt. from and
after 5th July, 1850. For all sugar
used by brewers of beer for sale,
from and after 5th July, 1851, a
duty of Is 4 d per cwt. over and above
all other duties.
By 1 1 & 12 Vict. c. 100, an allowance
. of 93 lOted per cwt. to be made on
sugar used in the distillation of spi-
rits from 10th July, 1850, to 10th
July, 1851, and 8s lOj^d from and
after lOth July, 1-51, On molasses
used by distillers in the distillation
of spirits, Xs 6d per cwt. from 10th
July, 1850, to 10th Julv, 1851, and
3s from and after 10th July, I861.
Annual Licenses,
Auctioneers, .."-.. 10
Beer : brewers of strong beer
not exceed, 2o barrels, 10
?0 to 60 — ;
50 — 100 — 1
100 — l,oi)i» — 2
2,000 — s
5,000 — 7
7,500
l.O'^O —
2,000 —
5,000 —
7,500 — 10,000
10,000 — 20 (iOO
brewers of table-beer j
not exc. 20 bairels, 10
2o to 50 — 10
50to IfO — 1 ifo
exceeding l^O — 2
— brewerrt, retail, under 5
Geo. IV. c. 54, ..550
— sellers of strong beer
only, not being brewer, 3 3
— retailers, rent un'1. ^211 ] 1 «•
— — at ^20 or upw. 330
C' flfee, tea, cocoa, or pepper
dealers, Oil
Maltsters : malt not exceed.
50 quarters, . . . . 7 6
And 7s, fid. for each adHi-
tional 50 qrs), up to 550 qrs.
exceeding 550 qrs. .. 4 10
not exceeding 5 qrs. 2 6
Paper makers, 4
3

5


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1


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5



Soap makers, .. .. •s6'4
Spirits : distillers and recti-
fiers, .. -. .. .. 10
— dealers, not retailers, 10 «>
— retailers, rent nnd. ^10 2 2
at J^IO and under sSiO 4 4 U
20 — 25 6 6
25 — 30 7 7
.So — 40 8 8
40 — 50 9 9
5o or upwards, 10 10
— still makers, .. .. 10
— persons using stills, not
distillers or rectifiers, 10
Stage Carriages (without the
addition of 5 per cent.)
Original license, .. ,. 3
Supplimentary ditto, . .
For every mile licensed to
travel,
Sweets, retailers of, . . 1
Tobacco and snuff manufac-
turers ; not exc. 20,000 lbs. 5
From 20,000 to4i',000 lbs. 1<>
From 40,000 to 60,000 lbs. 15
Tobacco dealers, .. ..
Vinegar makers, .. .. 5
Winp, foreign ; dealers not
having spirit and beer
licenses, lO
— retailers, having beer
license, bat without spirit
do ..440
— retailers, with license
for beer and spir.ts, .-2 2
Passage vessels in which li-
quors and tobacco are
sold, 10
Excise Drawbacks on Exportation,
The exci e duties are repaid or
drawn back to the shipper on the
«oods being exported. The draw-
back on beer (the malt of whicb is
excised) is computed at the rate of 58
per barrel of 36 gallms when made
from wort of not less than 1'054 spe-
cific gravity be^pri fermention, and
7s. 6d. when made from wort of not
less specific gravity before fermenta-
tion than I'OSl .— Alliwanceon spirits
distilled from malt only, 81. on every
gsUon at proof, with 5 per cent. On
every gallon of spirits at proof, distil-
led from malt only, when exported^ or
shipped as stores, a drawback of 7|d
a.gallon at proof, and 5 per Ct^nt.
Spirits distilled from other materials
than malt only, when exported or
"^hipped as stores, a drawback of l^d,
a-galion at proof, without 5 per cent.