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Excise duty on motor car driving licences.
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21.—(1) The fee of five shillings payable under sub-section (2) of section 3 of the Motor Car Act, 1903, on the taking out of a licence to drive a motor car shall not be payable in respect of any such licence taken out on or after the 22nd day of April, 1926, and in lieu of such fee there shall be charged, levied, and paid on and by every person who, on or after the 22nd day of April, 1926, takes out under the said section 3 a licence to drive a motor car an excise duty of ten shillings.
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(2) The said duty shall be charged, levied, and paid on the taking out of the licence and shall be collected by and paid to the council by whom the licence is granted and shall be paid by such council into the Exchequer in accordance with such directions as may from time to time be given by the Minister for Finance.
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(3) Every council of a county or county borough and their officers shall as on and from the 22nd day of April, 1926, have within their county or county borough for the purpose of levying the duty imposed by this section the same powers, duties, and liabilities as the Revenue Commissioners and their officers have with respect to duties of excise, and all enactments relating to duties of excise and to punishments and penalties in connection therewith shall apply accordingly.
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