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Excise duty on stills.
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[1.] There shall be raised, levied, collected, and paid unto her Majesty, in and throughout the United Kingdom of Great Britain and Ireland, the duty of excise following; (that is to say,)
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For every excise licence to be taken out by every person, not being a licensed distiller, rectifier or compounder of spirits, or vinegar maker, who keeps or uses any still or retort, the sum of ten shillings.
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